In a circular signed on May 13, the Minister of Finance, Louis Paul Motaze, set the terms of the government measure suspending, for the second quarter, accounting audits within Cameroon companies due to coronavirus.
According to this circular, this suspension covers the period from April 1 to June 30, 2020. During this interval, no general or partial accounting verification, and generally no on-site intervention, will be initiated and the control procedures in courses are suspended.
The suspension temporarily stops the control, without erasing the delay already run. This period will start running again at the end of the period referred to, namely from July 1, 2020. For illustration, the intervention is scheduled, but the verification notice is not yet filed: said notice can only be filed from July 1, 2020. Or: the verification notice is filed before the suspension decision, but the period of 15 days before the first intervention is in progress. Consequence: the said period is suspended and begins to be recounted from July 1, 2020.
However, the Ministry specifies that, the suspension does not apply when the works in the company are completed and the taxpayer has already made his comments following the notification of adjustments. In this case, the services are justified in notifying the taxes possibly recalled. The suspension of pending proceedings must be evidenced by a suspension report signed by the inspector inspector and the verified taxpayer. #
