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Code pétrolier 1999

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Oil and Gas
Country Cameroon
Year
RGI Edition Year 2017
Topic Contract transparency and monitoring, Legislation and regulation, Licensing and negotiation, Mandatory payment disclosure, Open data, Revenue management, Sovereign wealth funds, State-owned enterprises, Tax policy and revenue collection
Document Type Statute
RGI Sub-component Taxation
RGI Questions 1.1a: How does the country legally define the ownership of subsoil extractive resources?,
1.1.3d: Is the licensing authority independent from the SOE?,
1.1.3c: Prior to each license process, is the licensing authority required to disclose the rules governing the licensing process, such as auction or negotiation rules?,
1.2a: What is the fiscal system for extractive resources?,
1.2.5c: Do rules specify the level of state equity (or options for state equity such as carried interest) in extractive companies ?,
1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?,
1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained by SOEs?,
1.4.1a: Are there rules governing fiscal transfers between the government and the SOE?,
1.4.3b: Do rules require a periodic audit of the SOE's financial statements by an external body?,
1.4.3c: Is the SOE required to submit annual reports to the legislature on its commercial, non-commercial (i.e. regulatory) and non-operational activities (i.e. activities not related to resource extraction)?,
2.3.5d: Is the legislature required to review the sovereign wealth fund's annual financial reports?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law
Publisher Prime Minister's Office
Author Paul Biya
Source or API link http://www.spm.gov.cm/en/documentation/laws-and-statutory-instruments/article/loi-n-99013-du-22-decembre-1999-portant-code-petrolier.html
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute