This early success can be directly attributed to the reform initiated by the Ministry of Finance, which mandated insurance companies as the legal collectors of the Automobile Stamp Duty, integrating it into the insurance policy.

“Since the implementation of the reform on the collection mode of the automobile stamp duty, things have significantly improved,” declared Modeste Mopa Fatoing. This statement underscores the immediate impact of the reform on simplifying the payment process and enhancing compliance among vehicle owners.

The reform aimed not only to ease the payment process but also to address concerns related to road hassles and, more importantly, to increase the level of Automobile Stamp Duty collection, which stood at around 7.5 billion FCFA in 2016. Just five months into the reform, the fiscal administration and insurance companies were preparing to launch the first controls, signaling a proactive approach to ensuring compliance and maximizing revenue collection.

This early result of collecting four billion FCFA in just the first quarter, compared to the annual collection of 7.5 billion FCFA in 2016, suggests a significant boost in the efficiency and effectiveness of the Automobile Stamp Duty collection process. It demonstrates the reform’s potential to not only meet but possibly exceed previous revenue levels by simplifying the procedure and making it more accessible to vehicle owners through their regular interactions with insurance companies.

What Does the Law Say About the Minister’s Citation in His Press Release?

Please note that the following analysis is not legal advice but a discussion aimed at shedding light on the legal context of the Minister’s press release.

The Minister of Finance’s directive, referencing the transition to an online payment platform for Automobile Stamp Duty, cites Law No. 2023/019 of December 19, 2023. However, an in-depth look at the law is necessary to understand the implications of this directive and to address the current confusion.

Article 598 of the law specifies that insurance companies are responsible for collecting Automobile Stamp Duty at the time of subscribing or renewing the civil liability insurance. It obligates insurance companies to include this duty in the insurance policy and to issue a payment certificate from the fiscal administration’s system.

Additionally, Article 598 bis details the obligation of insurance companies to provide their unique identification information in their annual declarations, with penalties for non-compliance. It implies that the failure to provide payment certification in the fiscal system could lead to fines according to Article L 104 of the Tax Procedures Code.

Given these stipulations, the Minister’s press release appears to propose a change in the collection process that is not explicitly outlined in the current law. The critical examination raises questions about whether there has been an amendment to the existing law that aligns with the Minister’s directive or if a new regulation has been introduced to justify this shift.

The dissonance between the law’s current provisions and the new directive by the Minister of Finance is at the heart of the taxpayer’s dilemma.

Trying to pay for the Automobile Stamp Duty: A Visit to the Tax Administration Portal

Following the Minister’s press release, one would expect to find a clear and functional process for paying the Automobile Stamp Duty on the tax administration’s online portal, especially considering the announcement of a general rollout phase for all concerned taxpayers starting March 18, 2024. Yet, as of today, March 29, 2024 the portal (www.impots.cm) does not seem to offer an option for this specific payment—two weeks past the stated date.

This discrepancy not only deepens the confusion but also raises concerns about the readiness of the digital infrastructure to support this administrative reform.

The absence of a payment feature on the Directorate General of Taxation’s portal for the Automobile Stamp Duty, despite the rollout phase having ostensibly begun, leads to more questions than answers. Taxpayers seeking to comply with the new directive are met with uncertainty, questioning how they can adhere to the press release’s instructions.

Navigating Forward: Seeking Clarity Amidst Confusion

As we’ve explored the Cameroon Minister of Finance’s directive in Press Release No. 000258/MINIFI/DG/DEPRF and the legal framework pertaining to Automobile Stamp Duty payments, a critical question remains unanswered: Where should taxpayers pay their Automobile Stamp Duty—through their insurance as has been the established practice, or directly to the tax administration’s online portal as per the new directive?

Our investigation has revealed that, according to Law No. 2023/019, insurance companies have been the designated collectors of this duty, a system that seemed to function effectively until the new directive introduced potential changes. However, the alignment of the Minister’s directive with the law is not yet definitively clear. We have presented the facts as they stand, based on the law and the press release, but this is not legal advice and should not be taken as such.

As this situation unfolds, our commitment to clearing the confusion remains steadfast. We are in the process of verifying the details, reaching out to legal experts, the Ministry of Finance, taxpayers, and insurance companies to gather their perspectives and interpretations of the matter.