Reports of abuses concerning the requirement for the Tax Compliance Certificate (ACF) during road checks, particularly by certain law enforcement officers, have elicited clarification from the Minister of Finance.
Finance Minister Louis Paul Motaze issued a letter on December 9, 2024, to the relevant authorities responsible for security and law enforcement, namely Galax Etoga, Secretary of State to the Minister of Defense in charge of the National Gendarmerie (SED), and Martin Mbarga Nguele, Delegate General for National Security (DGSN) to this effect.
In his letter, the minister reiterated the legal provisions governing the use of the ACF (Attestation d Conformité Fiscale). According to Article L. 78 of the General Tax Code, only freight transporters and intercity transport operators are required to present an ACF during road checks, replacing the now-defunct transport license. “Consequently, the certificate is not required for vehicles used for personal purposes,” he specified.
The ACF, introduced under the 2024 Finance Law, is a document issued exclusively online by the Directorate General of Taxation (DGI), a division of the Ministry of Finance. It certifies that a taxpayer is up to date with their tax obligations. The ACF replaced the previous Tax Clearance Certificate (ANR) and was enhanced to meet various administrative objectives.
This document is now required for procedures such as visa applications, import and export operations, and obtaining public subsidies. It is also mandatory for the payment of invoices by public authorities, state-owned enterprises, and certain private companies identified by the Ministry of Finance. However, the DGI emphasizes that the ACF does not represent a new tax or financial burden on taxpayers. In his correspondence, the Finance Minister urged competent authorities to ensure that law enforcement officers correctly apply the rules regarding the ACF. “I would appreciate your efforts to ensure the proper application of this provision,” he wrote. This clarification aims to prevent any misuse, protect taxpayers, and ensure the fair and transparent implementation of tax legislation
