2016 FINANCE LAW

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, Mandatory payment disclosure, Open data, Revenue management, State-owned enterprises, Tax policy and revenue collection
Document Type Statute
RGI Sub-component Open data
RGI Questions 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? ,
1.2.5b: Do rules specify the royalty rate(s) applying to extractive companies?,
1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)?,
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?,
1.2.6b: Is the national tax authority required to audit extractive companies?,
2.1.2a: Does the country have a numerical fiscal rule?,
2.1.4c: For the most recently completed fiscal year, did the government publicly disclose total government expenditures?,
2.1.5b: Is the most recent publicly available information on the national debt disaggregated by currency denomination (i.e. foreign or domestic)?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law and
Practice (Both)
Publisher Presidency of the Republic of Cameroon
Author Paul Biya
Source or API link https://www.prc.cm/en/multimedia/documents/4247-law-n-2015-019-of-21-12-2015-financial-law-2016
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute