INTRODUCTION
Like other affected countries, Cameroon has implemented measures in response to the spread of the Coronavirus pandemic. Considering that, means to fight the spread of COVID-19 have a clear impact
in the subjects developed below.
I. Tax Measures
a) Tax Procedures
Since the advent of the Coronavirus, tax authorities have reinforced the dematerialization of tax procedures. The General Director of Taxes ( Notice of the Head of the Regional Tax Centre for Littoral 1 issued on 25 March 2020 to taxpayers under the register of operational structures under his jurisdiction) encouraged taxpayers to submit their claims and requests for deferment of payment online, to reduce gatherings of more than 50 persons in accordance with government measures (Link).
On April 16, 2020, the Prime Minister renewed the existing restrictive measures which have been included in circular n°20/169/MINFI/DGI/DLRI/L of May 13, 2020, specifying the terms and conditions
related to fiscal measures.
b) Impact on taxpayers' business activities
The Government's decision to close Cameroonian's borders primarily affects domestic companies that both import and export. Therefore, by the end of fiscal year 2020, the impact may be bankruptcy filings of many companies despite the declaration of April 30 which has resulted in the softening measures based on the mandatory wearing of masks and the social distancing in public.
II. Custom measures
Amidst this health crisis, the government has adopted a measure concerning the closure of Cameroon's borders, resulting in a drop in customs revenue. Consequently, the Director General of Customs has issued a memorandum (Memorandum N°111/MINFI/DGD of March 26, 2020 on the implementation of measures to facilitate foreign trade transactions further to the COVID-19 international health crisis) to facilitate foreign trade transactions.
Moreover, through press releases (Release N°395/MINFI/DGD/SDLT1 of March 19, 2020 on the inspection of containerized goods during the COVID-19 pandemic), this authority has strongly recommended teleworking ( Memorandum N°111/MINFI/DGD of March 26, 2020 referred to above) and specified that inspection of containerized goods will be made at home or at the quayside depending on the case.
III. Social and Employment measures
Though the concept of remote-working is not familiar with the Cameroon Labour Code, several companies have implemented it, causing a change in the contractual workplace. Interruption of works on many construction sites with more than 50 workers and technical layoff of 6 months maximum are observed.
Besides, some measures were introduced on 30 April 2020:
From April to June 2020, spreading of the payment of social security contributions, suspension of on-site inspections and cancellation of penalties for late payment of social contributions by the National Social Insurance Fund (NSIF);
Payment of family allowances from May to July 2020, for company staff who have economic downturn; Increase of 20% for specified old pensions and from XAF 2,800 to 4,500 for family allowances.
IV. Administrative Measures
The suspension of public missions abroad, the dematerialization of meetings and administrative procedures, are various measures to curb spread of the Coronavirus in Cameroon.
Alongside, On April 22, 2020, the Head of State has decided on the cancellation of public celebrations of the 2020 editions of Labour and National Days and reiterates on May, 19, 2020 the need to comply with barrier measures to limit risks of propagation of the Coronavirus.
On June, 3rd, 2020 he took the Order No. 2020/001, based on the 2019 Budget Law of the country for the financial year 2020, to reduce by 11% the state budget and create a Special National
Solidarity Fund of CFAF 180 billion.
V. Measures regarding the banking sector
In order to prevent and deal with the adverse effects of the crisis in banking activity, the Central African Banking Commission recommended that credit and microfinance institutions take up until April 15, 2020 some provisions applicable to States of the Economic and Monetary Community of Central Africa. In accordance with a circular (Circular of the Secretary General of COBAC Mr. HALIDOU YERIMA BOUBAKARI of March 25, 2020 addressed), the Coronavirus will affect the ability of clients to repay, resulting in a deterioration in the quality of credit portfolios in the sub-region, along with banks’ profitability. As a response to these impacts, the bank of Central African States has decided to lower the main interest rates to support commercial banks and Central African countries to avoid a severe economic recession.
The CEMAC populations are encouraged to prioritize the various means of electronic payment in the sub-region in order to minimize the use of paper money, which can be a vector of transmission
for COVID-19.
VI. Impact on the judiciary activity
Since the enforcement of the first thirteen measures, massive postponements of hearings and deliberate cases have been processed by judges even if urgent procedures (referrals, litigation of enforcement, and execution defenses ...) are still carried out considering distancing measures. This situation entailed risks that every person has the right to be tried within a reasonable
time without discrimination of any kind (under Article 7 (d) of the African Charter on Human and Peoples’ Rights).
Hence, besides disinfection at entry, some jurisdictions have substantially limited the number of people who can have access to the court registry and to chambers (Press release of 26 March 2020). At the penitentiary level, the Head of State signed on April 15, 2020, the Decree No. 2020/193 on the commutation and remission of sentences for some prisoners, to relieve prison overcrowding.
VII. Response Plan for COVID-19
A draft has been drawn up between the country and some International Organizations close to the United Nations to establish response strategies on several key areas axed around three points: the creation of a special solidarity fund of XAF one billion; the reprogramming of some public enterprises and establishments whose positive comptability will allow it and the creation of a "basket fund" initiated by the United Nations in order to limit the impact of the pandemic.