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Cameroon Government Reintroduces VAT on Commercial Activities in Private Schools

School canteen

In a press release dated, September 14, the regional head of the Tax Department  informs the promoters of private educational, secular or religious training institutions of the end of the exemption period for the payment of the Value Added Tax.

This tax, which is applied in addition to other tax deductions for which they are legally liable, was still suspended until January 1 of this year. SBBC quotes according to the note that “As of January 1, 2022, the exemption from VAT on commercial activities of private schools (sale of uniforms, textbooks, canteen, transport, etc.) provided for in Article 120 of the General Tax Code is removed,” informs the head of the center.

As a result,the VAT on the operations in question is effectively invoiced, collected and paid back by the establishments, taking into account their tax system“. The application of this tax should lead to an increase in these services.

If almost 10 months later, the collection of this VAT had not been made as planned in the Finance Act 2022, it is because a text of application was missing. The said text was issued on July 13 by the Minister of Finance.

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