Cameroon Economy Profile - Doing Business 2019

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Cameroon Economy Profile - Doing Business 2019
Doing Business 2019   Cameroon

                                 Economy Profile

                                 Cameroon

                                                   Page 1
Cameroon Economy Profile - Doing Business 2019
Doing Business 2019       Cameroon

                                            Economy Profile of Cameroon

                                           Doing Business 2019 Indicators
                                      (in order of appearance in the document)

Starting a business                  Procedures, time, cost and paid-in minimum capital to start a limited liability company

Dealing with construction permits    Procedures, time and cost to complete all formalities to build a warehouse and the quality
                                     control and safety mechanisms in the construction permitting system

Getting electricity                  Procedures, time and cost to get connected to the electrical grid, and the reliability of the
                                     electricity supply and the transparency of tariffs

Registering property                 Procedures, time and cost to transfer a property and the quality of the land administration
                                     system

Getting credit                       Movable collateral laws and credit information systems

Protecting minority investors        Minority shareholders’ rights in related-party transactions and in corporate governance

Paying taxes                         Payments, time, total tax and contribution rate for a firm to comply with all tax regulations as
                                     well as post-filing processes

Trading across borders               Time and cost to export the product of comparative advantage and import auto parts

Enforcing contracts                  Time and cost to resolve a commercial dispute and the quality of judicial processes

Resolving insolvency                 Time, cost, outcome and recovery rate for a commercial insolvency and the strength of the
                                     legal framework for insolvency

Labor market regulation              Flexibility in employment regulation and aspects of job quality

                                                                                                                                        Page 2
Doing Business 2019           Cameroon

About Doing Business

The Doing Business project provides objective measures of business regulations and their enforcement across 190 economies and selected
cities at the subnational and regional level.

The Doing Business project, launched in 2002, looks at domestic small and medium-size companies and measures the regulations applying
to them through their life cycle.

Doing Business captures several important dimensions of the regulatory environment as it applies to local firms. It provides quantitative
indicators on regulation for starting a business, dealing with construction permits, getting electricity, registering property, getting credit,
protecting minority investors, paying taxes, trading across borders, enforcing contracts and resolving insolvency. Doing Business also
measures features of labor market regulation. Although Doing Business does not present rankings of economies on the labor market
regulation indicators or include the topic in the aggregate ease of doing business score or ranking on the ease of doing business, it does
present the data for these indicators.

By gathering and analyzing comprehensive quantitative data to compare business regulation environments across economies and over time,
Doing Business encourages economies to compete towards more efficient regulation; offers measurable benchmarks for reform; and serves
as a resource for academics, journalists, private sector researchers and others interested in the business climate of each economy.

In addition, Doing Business offers detailed subnational reports, which exhaustively cover business regulation and reform in different cities and
regions within a nation. These reports provide data on the ease of doing business, rank each location, and recommend reforms to improve
performance in each of the indicator areas. Selected cities can compare their business regulations with other cities in the economy or region
and with the 190 economies that Doing Business has ranked.

The first Doing Business report, published in 2003, covered 5 indicator sets and 133 economies. This year’s report covers 11 indicator sets
and 190 economies. Most indicator sets refer to a case scenario in the largest business city of each economy, except for 11 economies that
have a population of more than 100 million as of 2013 (Bangladesh, Brazil, China, India, Indonesia, Japan, Mexico, Nigeria, Pakistan, the
Russian Federation and the United States) where Doing Business also collected data for the second largest business city. The data for these
11 economies are a population-weighted average for the 2 largest business cities. The project has benefited from feedback from
governments, academics, practitioners and reviewers. The initial goal remains: to provide an objective basis for understanding and improving
the regulatory environment for business around the world.

More about Doing Business (PDF, 5MB)

                                                                                                                                                   Page 3
Doing Business 2019                Cameroon

         Ease of Doing Business in
                                               Region                 Sub-Saharan Africa                                      DB 2019 Rank
                                                                                                             190                                         1
              Cameroon
                                               Income Category        Lower middle income                              166
                                                                                                                     DB 2019 Ease of doing business score
                                               Population             24,053,727
                                                                                                              0                               100

                                               City Covered           Douala                                                         47.78

                                                            DB 2019 Ease of Doing Business Score

                       0                                                                                                               100
                                                                                         59.22: Ghana (Rank: 114)

                                                                             51.61: Regional Average (Sub-Saharan Africa)

                                                                          47.78: Cameroon (Rank: 166)

                                                                      45.58: Gabon (Rank: 169)

                                                                 41.94: Equatorial Guinea (Rank: 177)

                                                              39.83: Congo, Rep. (Rank: 180)

Note: The ease of doing business score captures the gap of each economy from the best regulatory performance observed on each of the indicators across all economies
in the Doing Business sample since 2005. An economy’s ease of doing business score is reflected on a scale from 0 to 100, where 0 represents the lowest and 100
represents the best performance. The ease of doing business ranking ranges from 1 to 190.

Rankings on Doing Business topics - Cameroon

          1

         28

         55
                                                                                 73

         82      92
 Rank

        109
                                               129                                                                                                             127
                               132
                                                                                                140
        136

                                                                                                                                               166
        163                                                    176
                                                                                                             182              186
        190

              Starting       Dealing         Getting        Registering        Getting        Protecting    Paying        Trading            Enforcing        Resolving
                 a            with          Electricity      Property          Credit          Minority     Taxes         across             Contracts       Insolvency
              Business     Construction                                                       Investors                   Borders
                             Permits

Ease of Doing Business Score on Doing Business topics - Cameroon

        100
               86.26

        80

                              62.04          61.04                             60.00
Score

        60

                                                                                                41.67                                          39.91
                                                              37.93                                          36.34                                             36.63
        40

        20                                                                                                                   15.99

         0

              Starting       Dealing         Getting        Registering        Getting        Protecting    Paying           Trading         Enforcing        Resolving
                 a            with          Electricity      Property          Credit          Minority     Taxes            across          Contracts       Insolvency
              Business     Construction                                                       Investors                      Borders
                             Permits

                                                                                                                                                                          Page 4
Doing Business 2019           Cameroon

     Starting a Business

This topic measures the number of procedures, time, cost and paid-in minimum capital requirement for a small- to medium-sized limited
liability company to start up and formally operate in each economy’s largest business city.

To make the data comparable across 190 economies, Doing Business uses a standardized business that is 100% domestically owned, has
start-up capital equivalent to 10 times the income per capita, engages in general industrial or commercial activities and employs between 10
and 50 people one month after the commencement of operations, all of whom are domestic nationals. Starting a Business considers two
types of local limited liability companies that are identical in all aspects, except that one company is owned by 5 married women and the
other by 5 married men. The ranking of economies on the ease of starting a business is determined by sorting their scores for starting a
business. These scores are the simple average of the scores for each of the component indicators.

The most recent round of data collection for the project was completed in May 2018. See the methodology for more information.

 What the indicators measure                              Case study assumptions

Procedures to legally start and formally operate        To make the data comparable across economies, several assumptions about the
a company (number)                                      business and the procedures are used. It is assumed that any required information is
                                                        readily available and that the entrepreneur will pay no bribes.
• Preregistration (for example, name verification or
  reservation, notarization)                            The business:
• Registration in the economy’s largest business        - Is a limited liability company (or its legal equivalent). If there is more than one type
  city
                                                        of limited liability company in the economy, the most common among domestic firms
• Postregistration (for example, social security        is chosen. Information on the most common form is obtained from incorporation
  registration, company seal)                           lawyers or the statistical office.
                                                        - Operates in the economy’s largest business city. For 11 economies the data are
• Obtaining approval from spouse to start a             also collected for the second largest business city.
  business or to leave the home to register the
                                                        - The entire office space is approximately 929 square meters (10,000 square feet).
  company
                                                        - Is 100% domestically owned and has five owners, none of whom is a legal entity;
• Obtaining any gender specific document for            has a start-up capital of 10 times income per capita and has a turnover of at least
  company registration and operation or national        100 times income per capita.
  identification card                                   - Performs general industrial or commercial activities, such as the production or sale
                                                        of goods or services to the public. The business does not perform foreign trade
Time required to complete each procedure
                                                        activities and does not handle products subject to a special tax regime, for example,
(calendar days)
                                                        liquor or tobacco. It does not use heavily polluting production processes.
• Does not include time spent gathering                 - Leases the commercial plant or offices and is not a proprietor of real estate and the
  information                                           amount of the annual lease for the office space is equivalent to the income per
                                                        capita.
• Each procedure starts on a separate day (2            - Does not qualify for investment incentives or any special benefits.
  procedures cannot start on the same day)
                                                        - Has at least 10 and up to 50 employees one month after the commencement of
• Procedures fully completed online are recorded        operations, all of whom are domestic nationals.
  as ½ day                                              - Has a company deed that is 10 pages long.
• Procedure is considered completed once final          The owners:
  document is received
                                                        - Have reached the legal age of majority. If there is no legal age of majority, they are
• No prior contact with officials                       assumed to be 30 years old.
Cost required to complete each procedure (% of          - Are sane, competent, in good health and have no criminal record.
income per capita)                                      - Are married and the marriage is monogamous and registered with the authorities.
                                                        - Where the answer differs according to the legal system applicable to the woman or
• Official costs only, no bribes                        man in question (as may be the case in economies where there is legal plurality), the
• No professional fees unless services required by      answer used will be the one that applies to the majority of the population.
  law or commonly used in practice

Paid-in minimum capital (% of income per
capita)

• Funds deposited in a bank or with third party
  before registration or up to 3 months after
  incorporation

                                                                                                                                                     Page 5
Doing Business 2019         Cameroon

Starting a Business - Cameroon

  Standardized Company

 Legal form                                                                Limited Liability Company, Sociétés à Responsabilité Limitée
                                                                           (SARL)

 Paid-in minimum capital requirement                                       XAF 100,000

 City Covered                                                              Douala

  Indicator                                             Cameroon              Sub-Saharan            OECD high         Best Regulatory
                                                                              Africa                 income            Performance

 Procedure – Men (number)                              5                      7.4                   4.9               1 (New Zealand)

 Time – Men (days)                                     13                     23.3                  9.3               0.5 (New Zealand)

 Cost – Men (% of income per capita)                   24.6                   44.4                  3.1               0.0 (Slovenia)

 Procedure – Women (number)                            6                      7.6                   4.9               1 (New Zealand)

 Time – Women (days)                                   14                     23.4                  9.3               0.5 (New Zealand)

 Cost – Women (% of income per capita)                 25.0                   44.4                  3.1               0.0 (Slovenia)

 Paid-in min. capital (% of income per capita)         12.1                   10.0                  8.6               0.0 (117 Economies)

 Figure – Starting a Business in Cameroon and comparator economies – Ranking and Score

                                                    DB 2019 Starting a Business Score

       0                                                                                              100

                                                                                      86.26: Cameroon (Rank: 92)

                                                                                     84.29: Ghana (Rank: 108)

                                                                                    82.59: Gabon (Rank: 124)

                                                                              78.52: Regional Average (Sub-Saharan Africa)

                                                                  64.10: Congo, Rep. (Rank: 179)

                                                           55.74: Equatorial Guinea (Rank: 184)

Note: The ranking of economies on the ease of starting a business is determined by sorting their scores for starting a business. These scores
are the simple average of the scores for each of the component indicators.

                                                                                                                                                Page 6
Doing Business 2019   Cameroon

  Figure – Starting a Business in Cameroon – Procedure, Time and Cost

                                                   Time (days)         Cost (% of income per capita)
               14                                                                                                                       20

               12

                                                                                                                                             Cost (% of income per capita)
                                                                                                                                        15
               10
 Time (days)

               8
                                                                                                                                        10
               6

               4
                                                                                                                                        5

               2

               0                                                                                                                        0
                     1                 2                    3                     4                    5                    6
                                                                Procedures (number)

* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.

Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and
women, the graph shows the time for women. For more information on methodology, see the Doing Business website
(http://doingbusiness.org/en/methodology). For details on the procedures reflected here, see the summary below.

                                                                                                                                                                             Page 7
Doing Business 2019         Cameroon

Details – Starting a Business in Cameroon – Procedure, Time and Cost

No.    Procedures                                                                               Time to Complete   Associated Costs

1    APPLIES TO WOMEN ONLY: Obtain marriage certificate for national                           1 day              XAF 3,000
      identification card
      Agency : Municipality
      According to the decree N° 2007/254 of September 4th, 2007 regarding the
      characteristics to obtain a National identity card, married women need to present
      a marriage certificate when obtaining a national ID. Moreover, women need a
      national ID when registering a business.

      A certified copy of a marriage certificate can be obtained from the Civil Status
      Office in 1 day on average. There is a cost of XAF 3,000 associated with this
      procedure.

2     A public notary drafts a certificate requesting to a commercial bank to open              1 day              no charge
      a bank account for the new company
      Agency : Notary
      In practice, banks require that a notary public issues a certificate that the
      company is in the process of creation (attestation d'ouverture de compte de
      société en création) before the entrepreneur can open a temporary bank account
      called "account of company in the process of creation". The registry provides the
      name-checking service free of charge to notaries or lawyers/attorneys who have
      access to the court’s information retrieval and relational database.

3     Deposit the initial capital in a bank and obtain a receipt                                1 day              no charge
      Agency : Bank
      Under Article 313 of the Uniform Act (the company law of the Organization for the
      Harmonization of Business Law in Africa), founders are required to deposit the
      start up capital in a bank or with a notary.

4     Have an attorney/notary or shareholders draft the memorandum and article                  2 days             2% of the share
      of association; sign company bylaws before the notary                                                        capital up to XAF
      Agency : Notary                                                                                              3,000,000 and 1,5%
      Article 10 of the Uniform Act of the Organisation pour l'Harmonisation du Droit
                                                                                                                   for the capital from
      des Affaires en Afrique (OHADA) states that the articles of association shall be
                                                                                                                   XAF 3,000,001 to
      established by a notarial deed or by any other instrument that ensures legal
      validity in Cameroon where the registered office will be located. Such instrument,                           10,000,000 + XAF
      together with a certification of the writing and signatures of all parties, should be                        1000 per stamp (10
      deposited as originals in a notary’s office. They may be amended only by the                                 stamps)
      same procedure. Based on Decree No. 2017/0877/PM, notarization of the
      articles of association is not required for limited liability companies with a start-up
      capital of up to XAF 999,999.

5     Apply for company registration at the One-Stop-Shop (CFCE) and request                    8 days             XAF 41,500 for
      the publication of a notice of incorporation                                                                 Registration + XAF
      Agency : One-Stop Shop (Centre de Formalités de Création des Entreprises,                                    13,125 for Publication
      CFCE)
      The company documents and forms must be submitted to the front desk of the
      One-Stop Shop (Centre de Formalités de Création des Entreprises). The staff will
      register the company with the Registre du Commerce et du Crédit Mobilier and
      with the Tax Administration. The following documents are required to file an
      application with the court:

      • Articles of association (copy).
      • Location plan of business premises to get exoneration of the Patente.
      • Criminal record of the directors of the company or sworn declaration.
      • Certificate of non conviction (normally for nationals or resident aliens who are
      shareholders).
      • Photocopy of marriage certificates (if any).
      • Declaration of regularity and conformity, drawn by the notary public and signed
      by the business founders, or a notarial statement of subscription and payment in
      lieu thereof.
      Each page of the memorandum and articles of association must also carry the
      current fiscal year’s fiscal stamp (XAF 1,000 a page).

      A notice of incorporation must be published at Cameroun Tribune or another
      newspaper approved by the Ministry of Telecommunication. The online
      publication of a notice of incorporation can be requested to the One-Stop Shop.
      In that case the notice will be published at
      https://mybusiness.cm/page/annonces.

                                                                                                                                            Page 8
Doing Business 2019         Cameroon

6     Register the company and employees with the National Social Insurance                1 day   no charge
      Fund (Caisse Nationale de Prévoyance Sociale, CNPS)
      Agency : National Social Insurance Fund (Caisse Nationale de Prévoyance
      Sociale, CNPS)
      The entrepreneur must register the company and its employees with the National
      Social Insurance Fund (CNPS) to obtain a company number (numéro
      d'immatriculation). For this registration it is necessary to present the following
      documents: taxpayer ID (carte de contribuable), registration certificate and the
      company's location map.

Applies to women only.
Takes place simultaneously with previous procedure.

                                                                                                               Page 9
Doing Business 2019              Cameroon

     Dealing with Construction Permits

This topic tracks the procedures, time and cost to build a warehouse—including obtaining necessary the licenses and permits, submitting all
required notifications, requesting and receiving all necessary inspections and obtaining utility connections. In addition, the Dealing with
Construction Permits indicator measures the building quality control index, evaluating the quality of building regulations, the strength of
quality control and safety mechanisms, liability and insurance regimes, and professional certification requirements. The most recent round of
data collection was completed in May 2018. See the methodology for more information

 What the indicators measure                              Case study assumptions

Procedures to legally build a warehouse                 To make the data comparable across economies, several assumptions about the
(number)                                                construction company, the warehouse project and the utility connections are used.

• Submitting all relevant documents and obtaining       The construction company (BuildCo):
  all necessary clearances, licenses, permits and
  certificates                                          - Is a limited liability company (or its legal equivalent) and operates in the economy’s
                                                        largest business city. For 11 economies the data are also collected for the second
• Submitting all required notifications and receiving   largest business city.
  all necessary inspections
                                                        - Is 100% domestically and privately owned; has five owners, none of whom is a
• Obtaining utility connections for water and           legal entity. Has a licensed architect and a licensed engineer, both registered with
  sewerage                                              the local association of architects or engineers. BuildCo is not assumed to have any
                                                        other employees who are technical or licensed experts, such as geological or
• Registering and selling the warehouse after its       topographical experts.
  completion
                                                        - Owns the land on which the warehouse will be built and will sell the warehouse
Time required to complete each procedure                upon its completion.
(calendar days)
                                                        The warehouse:
• Does not include time spent gathering
                                                        - Will be used for general storage activities, such as storage of books or stationery.
  information
                                                        - Will have two stories, both above ground, with a total constructed area of
• Each procedure starts on a separate day—              approximately 1,300.6 square meters (14,000 square feet). Each floor will be 3
  though procedures that can be fully completed         meters (9 feet, 10 inches) high and will be located on a land plot of approximately
  online are an exception to this rule                  929 square meters (10,000 square feet) that is 100% owned by BuildCo, and the
• Procedure is considered completed once final          warehouse is valued at 50 times income per capita.
  document is received                                  - Will have complete architectural and technical plans prepared by a licensed
                                                        architect. If preparation of the plans requires such steps as obtaining further
• No prior contact with officials                       documentation or getting prior approvals from external agencies, these are counted
                                                        as procedures.
Cost required to complete each procedure (% of
                                                        - Will take 30 weeks to construct (excluding all delays due to administrative and
income per capita)
                                                        regulatory requirements).
• Official costs only, no bribes
                                                        The water and sewerage connections:
Building quality control index (0-15)
                                                        - Will be 150 meters (492 feet) from the existing water source and sewer tap. If there
• Quality of building regulations (0-2)                 is no water delivery infrastructure in the economy, a borehole will be dug. If there is
                                                        no sewerage infrastructure, a septic tank in the smallest size available will be
• Quality control before construction (0-1)
                                                        installed or built.
• Quality control during construction (0-3)             - Will have an average water use of 662 liters (175 gallons) a day and an average
• Quality control after construction (0-3)              wastewater flow of 568 liters (150 gallons) a day. Will have a peak water use of
                                                        1,325 liters (350 gallons) a day and a peak wastewater flow of 1,136 liters (300
• Liability and insurance regimes (0-2)                 gallons) a day.
• Professional certifications (0-4)                     - Will have a constant level of water demand and wastewater flow throughout the
                                                        year; will be 1 inch in diameter for the water connection and 4 inches in diameter for
                                                        the sewerage connection.

                                                                                                                                                   Page 10
Doing Business 2019       Cameroon

Dealing with Construction Permits - Cameroon

       Standardized Warehouse

    Estimated value of warehouse                                              XAF 41,460,691

    City Covered                                                              Douala

       Indicator                                        Cameroon                 Sub-Saharan       OECD high         Best Regulatory
                                                                                 Africa            income            Performance

    Procedures (number)                                 15                      14.7               12.7             None in 2017/18

    Time (days)                                         135                     145.7              153.1            None in 2017/18

    Cost (% of warehouse value)                         13.4                    8.8                1.5              None in 2017/18

    Building quality control index (0-15)               13.0                    8.5                11.5             15.0 (3 Economies)

  Figure – Dealing with Construction Permits in Cameroon and comparator economies – Ranking and Score

                                              DB 2019 Dealing with Construction Permits Score

                     0                                                                               100

                                                                     66.16: Ghana (Rank: 115)

                                                                  64.04: Congo, Rep. (Rank: 127)

                                                                62.04: Cameroon (Rank: 132)

                                                              59.23: Gabon (Rank: 144)

                                                              58.59: Regional Average (Sub-Saharan Africa)

                                                           55.01: Equatorial Guinea (Rank: 163)

Note: The ranking of economies on the ease of dealing with construction permits is determined by sorting their scores for dealing with
construction permits. These scores are the simple average of the scores for each of the component indicators.

  Figure – Dealing with Construction Permits in Cameroon – Procedure, Time and Cost

                                                    Time (days)          Cost (% of warehouse value)
                                                                                                                                         8

               120                                                                                                                       7
                                                                                                                                             Cost (% of warehouse value)

               100                                                                                                                       6
 Time (days)

                                                                                                                                         5
               80

                                                                                                                                         4
               60
                                                                                                                                         3
               40
                                                                                                                                         2

               20
                                                                                                                                         1

                0                                                                                                                        0
                         1   *2   *3    *4    *5      *6         7        8           9    10       11       12   * 13    14       15
                                                                 Procedures (number)

* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.

Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and
women, the graph shows the time for women. For more information on methodology, see the Doing Business website
(http://doingbusiness.org/en/methodology). For details on the procedures reflected here, see the summary below.

                                                                                                                                                                           Page 11
Doing Business 2019                     Cameroon

Figure – Dealing with Construction Permits in Cameroon and comparator economies – Measure of Quality

              15
                              13.0
                                                                                                                      11.0
Index score                                           9.5
              10
                                                                                                                                       8.5
                                                                                                   7.5

                  5

                                                                            1.0
                  0

                            Cameroon              Congo, Rep.         Equatorial Guinea          Gabon                Ghana      Sub-Saharan Africa

Details – Dealing with Construction Permits in Cameroon – Procedure, Time and Cost

  No.                 Procedures                                                                            Time to Complete   Associated Costs

1                     Obtain recent proof of land ownership                                                 15 days            XAF 6,000
                      Agency : Ministry of Urban Development
                      A recent proof of land ownership or property certificate can now be obtained from
                      the Ministry of Urban Planning Development (Ministere du Developpement
                      Urbain). This was previously obtained from the Land Registrar (Service des
                      domaines). Although the official fee is XAF 6,000.00, applicants often must pay
                      an informal fee to obtain the property certificate.

              2       Obtain a fire clearance certificate from the Fire Department                          7 days             XAF 300,000
                      Agency : Fire Department
                      Since July 2014, it is a requirement to obtain a security instructions clearance
                      issued by the Fire Brigade for buildings that are more than 400 sq. m, which
                      would apply to the Doing Business case study warehouse.

              3       Obtain a certificate of urban planning (certificat d'urbanisme)                       10 days            XAF 16,200
                      Agency : Communauté Urbaine
                      The Planning Certificate shows whether this is a building land, provides
                      information on the density of permitted construction, and notifies of the existence
                      of easements. It also provides information on whether utilities are available on
                      this land or planned in the future (water, electricity) and finally it provides
                      information on the rules for construction.

              4       Obtain the approval of the overall plan and the site plan by the Cadastre             10 days            XAF 100,000
                      Agency : Cadastre
                      The overall plan and the site plan must both be approved by the Registry before
                      the request for a building permit can be submitted.

              5       Obtain geo-technical assessment                                                       7 days             XAF 1,200,000
                      Agency : Certified companies, such as LABOGENIE, GEOFOR, APAVE
                      A geo-technical study is required by law (Article 3 of Loi n° 99/017 du 22
                      décembre 1999 régissant le contrôle de qualité des sols, des matériaux de
                      construction et des études géotechniques). The services of a professional
                      certified company are requested. Upon completing a soil analysis, the company
                      will produce and sign a report, a copy of which will be included in the building
                      permit application. The permit fee is negotiable.

              6       Hire an authorized supervision agency                                                 1 day              XAF 3,109,552
                      Agency : Private Firm
                      For buildings with a surface area of more than 400 sq. m., contractors must hire
                      a private company “Bureau d’Etude” to supervise the construction phase.
                      According to Decree Nº 201/1005 PM/ of May 21, 2014, the Communauté
                      Urbaine de Doula now requires that a contract with a Bureau d’Etude be
                      submitted when requesting a building permit.

7                     Receive on-site inspection by the Douala Urban Council                                1 day              XAF 15,000
                      Agency : Douala Urban Council
                      This inspection takes place before the building permit approval.

                                                                                                                                                      Page 12
Doing Business 2019          Cameroon

8     Obtain building permit                                                                30 days   XAF 415,607
      Agency : Douala Urban Council
      To obtain a building permit, BuildCo must submit four copies of each of the
      following documents:

      • Application (stamped, with forms provided by the Douala Urban Council). The
      fiscal stamp and two communal stamps (timbre fiscal et deux timbre
      communaux) are required.
      • Certificates of ownership
      • Certificates of urban planning (Certificat d’urbanisme)
      • Block and location plans (plan de situation et plan de masse)
      • Site, foundation, roofing, view or elevation, and septic tank plans
      • Descriptive estimates

      All plans must be signed by an architect accredited by the National Order of
      Architects (l’Ordre National des Architectes du Cameroun, ONAC).

      The company hires a structural engineer, accredited by the National Order of
      Structural Engineers, to develop a structural design that then serves as the
      execution plan. Because the engineer signs this document, it is not modifiable
      without his express consent. Although an FCFA 1,000.00 application fee is
      payable upon submission, the building permit fee is paid upon permit approval.
      The official time limit for permit approval is 90 days. Afterwards, the silent-is-
      consent rule applies.

9     Receive inspection to verify the location (implantation)                              1 day     no charge
      Agency : Service Technique
      The Technical Committee must then inspect the site and issue a report (Proces
      Verbal).

10    Apply for the certificate of conformity                                               1 day     no charge
      Agency : City Hall of Douala
      Under the Decree Nº2013/0042/PM of January 2013, the owner of the newly
      constructed warehouse must apply for a certificate of confirmity with the City Hall
      (La Mairie de Douala).

11    Receive joint inspection from the Commite Consultatif                                 15 days   no charge
      Agency : Comité Consultatif
      Once the application for the certificate of conformity has been submitted, the
      Comité Consultatif must then inspect the site and issue a report (Proces Verbal).

12    Obtain certificate of conformity                                                      21 days   no charge
      Agency : Comité Consultatif
      Once the final inspection is completed, a report is made by the Advisory
      Committee and the certificate of conformity will be signed by the Mayor, once the
      record is transmitted.

      Request water connection                                                              1 day     no charge
13    Agency : Camerounaise des Eaux

14    Receive inspection by customer service for a cost estimate                            1 day     no charge
      Agency : Camerounaise des Eaux
      Two days after the application has been received and process, customer service
      will visit the site to do a cost estimate. The client will be informed of the cost
      estimate and must pay the entire amount.

15    Obtain water connection after payment                                                 50 days   XAF 400,000
      Agency : Camerounaise des Eaux
      Installation of the meter is done in 15 business days. If there are more than 50
      meters of pipe, then there will be an extension of the network and this will take
      longer and cost more. The official fee is published in every agency and it is
      FCFA100 000 for a regular installation, of 50 meters. In the case of an extension
      of the network, such the Doing Business case study, then the cost can go up to
      FCFA 400,000

Takes place simultaneously with previous procedure.

                                                                                                                    Page 13
Doing Business 2019         Cameroon

Details – Dealing with Construction Permits in Cameroon – Measure of Quality

                                                                                                    Answer               Score

Building quality control index (0-15)                                                                                    13.0

Quality of building regulations index (0-2)                                                                              2.0

  How accessible are building laws and regulations in your economy? (0-1)                           Available online;    1.0
                                                                                                    Free of charge.

  Which requirements for obtaining a building permit are clearly specified in the building          List of required     1.0
  regulations or on any accessible website, brochure or pamphlet? (0-1)                             documents; Fees
                                                                                                    to be paid;
                                                                                                    Required
                                                                                                    preapprovals.

Quality control before construction index (0-1)                                                                          1.0

  Which third-party entities are required by law to verify that the building plans are in           Licensed             1.0
  compliance with existing building regulations? (0-1)                                              architect;
                                                                                                    Licensed
                                                                                                    engineer; Private
                                                                                                    firm.

Quality control during construction index (0-3)                                                                          2.0

  What types of inspections (if any) are required by law to be carried out during construction?     Inspections by       1.0
  (0-2)                                                                                             external engineer
                                                                                                    or firm;
                                                                                                    Inspections at
                                                                                                    various phases.

  Do legally mandated inspections occur in practice during construction? (0-1)                      Mandatory            1.0
                                                                                                    inspections are
                                                                                                    always done in
                                                                                                    practice;
                                                                                                    Inspections are
                                                                                                    not mandated by
                                                                                                    law but
                                                                                                    commonly occur
                                                                                                    in practice during
                                                                                                    construction.

Quality control after construction index (0-3)                                                                           2.0

  Is there a final inspection required by law to verify that the building was built in accordance   Yes, final           2.0
  with the approved plans and regulations? (0-2)                                                    inspection is
                                                                                                    done by
                                                                                                    government
                                                                                                    agency; Yes,
                                                                                                    external engineer
                                                                                                    submits report for
                                                                                                    final inspection.

  Do legally mandated final inspections occur in practice? (0-1)                                    Final inspection     0.0
                                                                                                    does not always
                                                                                                    occur in practice;
                                                                                                    Final inspection
                                                                                                    occurs most of
                                                                                                    the time.

Liability and insurance regimes index (0-2)                                                                              2.0

  Which parties (if any) are held liable by law for structural flaws or problems in the building    Architect or         1.0
  once it is in use (Latent Defect Liability or Decennial Liability)? (0-1)                         engineer;
                                                                                                    Professional in
                                                                                                    charge of the
                                                                                                    supervision;
                                                                                                    Construction
                                                                                                    company.

                                                                                                                                 Page 14
Doing Business 2019          Cameroon

  Which parties (if any) are required by law to obtain an insurance policy to cover possible          Architect or         1.0
  structural flaws or problems in the building once it is in use (Latent Defect Liability Insurance   engineer;
  or Decennial Insurance)? (0-1)                                                                      Professional in
                                                                                                      charge of the
                                                                                                      supervision;
                                                                                                      Construction
                                                                                                      company;
                                                                                                      Insurance is
                                                                                                      commonly taken
                                                                                                      in practice.

Professional certifications index (0-4)                                                                                    4.0

  What are the qualification requirements for the professional responsible for verifying that the     Minimum number       2.0
  architectural plans or drawings are in compliance with existing building regulations? (0-2)         of years of
                                                                                                      experience;
                                                                                                      University degree
                                                                                                      in architecture or
                                                                                                      engineering;
                                                                                                      Being a
                                                                                                      registered
                                                                                                      architect or
                                                                                                      engineer.

  What are the qualification requirements for the professional who supervises the construction        Minimum number       2.0
  on the ground? (0-2)                                                                                of years of
                                                                                                      experience;
                                                                                                      University degree
                                                                                                      in engineering,
                                                                                                      construction or
                                                                                                      construction
                                                                                                      management;
                                                                                                      Being a
                                                                                                      registered
                                                                                                      architect or
                                                                                                      engineer.

                                                                                                                                 Page 15
Doing Business 2019              Cameroon

     Getting Electricity

This topic measures the procedures, time and cost required for a business to obtain a permanent electricity connection for a newly
constructed warehouse. Additionally, the reliability of supply and transparency of tariffs index measures reliability of supply, transparency of
tariffs and the price of electricity. The most recent round of data collection for the project was completed in May 2018. See the methodology
for more information.

 What the indicators measure                                Case study assumptions

Procedures to obtain an electricity connection             To make the data comparable across economies, several assumptions about the
(number)                                                   warehouse, the electricity connection and the monthly consumption are used.

• Submitting all relevant documents and obtaining          The warehouse:
  all necessary clearances and permits
                                                           - Is owned by a local entrepreneur and is used for storage of goods.
• Completing all required notifications and                - Is located in the economy’s largest business city. For 11 economies the data are
  receiving all necessary inspections
                                                           also collected for the second largest business city.
• Obtaining external installation works and possibly       - Is located in an area where similar warehouses are typically located and is in an
  purchasing material for these works                      area with no physical constraints. For example, the property is not near a railway.
                                                           - Is a new construction and is being connected to electricity for the first time.
• Concluding any necessary supply contract and             - Has two stories with a total surface area of approximately 1,300.6 square meters
  obtaining final supply
                                                           (14,000 square feet). The plot of land on which it is built is 929 square meters
Time required to complete each procedure                   (10,000 square feet).
(calendar days)
                                                           The electricity connection:
• Is at least 1 calendar day
                                                           - Is a permanent one with a three-phase, four-wire Y connection with a subscribed
• Each procedure starts on a separate day                  capacity of 140-kilo-volt-ampere (kVA) with a power factor of 1, when 1 kVA = 1
                                                           kilowatt (kW).
• Does not include time spent gathering
  information                                              - Has a length of 150 meters. The connection is to either the low- or medium-voltage
                                                           distribution network and is either overhead or underground, whichever is more
• Reflects the time spent in practice, with little         common in the area where the warehouse is located and requires works that involve
  follow-up and no prior contact with officials            the crossing of a 10-meter road (such as by excavation or overhead lines) but are all
                                                           carried out on public land. There is no crossing of other owners’ private property
Cost required to complete each procedure (% of
                                                           because the warehouse has access to a road.
income per capita)
                                                           - Does not require work to install the internal wiring of the warehouse. This has
• Official costs only, no bribes                           already been completed up to and including the customer’s service panel or
                                                           switchboard and the meter base.
• Value added tax excluded
                                                           The monthly consumption:
The reliability of supply and transparency of
tariffs index (0-8)
                                                           - It is assumed that the warehouse operates 30 days a month from 9:00 a.m. to 5:00
• Duration and frequency of power outages (0–3)            p.m. (8 hours a day), with equipment utilized at 80% of capacity on average and that
                                                           there are no electricity cuts (assumed for simplicity reasons) and the monthly energy
• Tools to monitor power outages (0–1)                     consumption is 26,880 kilowatt-hours (kWh); hourly consumption is 112 kWh.
• Tools to restore power supply (0–1)                      - If multiple electricity suppliers exist, the warehouse is served by the cheapest
                                                           supplier.
• Regulatory monitoring of utilities’ performance
  (0–1)                                                    - Tariffs effective in January of the current year are used for calculation of the price of
                                                           electricity for the warehouse. Although January has 31 days, for calculation
• Financial deterrents limiting outages (0–1)              purposes only 30 days are used.
• Transparency and accessibility of tariffs (0–1)
Price of electricity (cents per kilowatt-hour)*

• Price based on monthly bill for commercial
  warehouse in case study

*Note: Doing Business measures the price of
electricity, but it is not included in the ease of doing
business score nor the ranking on the ease of
getting electricity.

                                                                                                                                                         Page 16
Doing Business 2019           Cameroon

Getting Electricity - Cameroon

  Standardized Connection

 Price of electricity (US cents per kWh)                                  14.1

 Name of utility                                                          Eneo Cameroun

 City Covered                                                             Douala

  Indicator                                              Cameroon               Sub-Saharan         OECD high         Best Regulatory
                                                                                Africa              income            Performance

 Procedures (number)                                     4                   5.2                    4.5               3 (25 Economies)

 Time (days)                                             64                  112.0                  77.2              18 (3 Economies)

 Cost (% of income per capita)                           1552.7              3456.5                 64.2              0.0 (3 Economies)

 Reliability of supply and transparency of tariff        0                   1.6                    7.5               8.0 (27 Economies)
 index (0-8)

 Figure – Getting Electricity in Cameroon and comparator economies – Ranking and Score

                                                       DB 2019 Getting Electricity Score

        0                                                                                            100

                                                                         74.02: Ghana (Rank: 86)

                                                               61.04: Cameroon (Rank: 129)

                                                         54.41: Equatorial Guinea (Rank: 150)

                                                     49.58: Gabon (Rank: 161)

                                                     49.00: Regional Average (Sub-Saharan Africa)

                                    29.00: Congo, Rep. (Rank: 182)

Note: The ranking of economies on the ease of getting electricity is determined by sorting their scores for getting electricity. These scores are
the simple average of the scores for all the component indicators except the price of electricity.

                                                                                                                                                    Page 17
Doing Business 2019       Cameroon

  Figure – Getting Electricity in Cameroon – Procedure, Time and Cost

                                                    Time (days)       Cost (% of income per capita)
                                                                                                                                      1600
                   60
                                                                                                                                      1400

                                                                                                                                               Cost (% of income per capita)
                   50
                                                                                                                                      1200
 Time (days)

                   40                                                                                                                 1000

                                                                                                                                      800
                   30

                                                                                                                                      600
                   20
                                                                                                                                      400

                   10
                                                                                                                                      200

                   0                                                                                                                  0
                               1                     *2                              3                               4
                                                             Procedures (number)

* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.

Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and
women, the graph shows the time for women. For more information on methodology, see the Doing Business website
(http://doingbusiness.org/en/methodology). For details on the procedures reflected here, see the summary below.

  Figure – Getting Electricity in Cameroon and comparator economies – Measure of Quality

                   8
                   7
                   6
     Index score

                   5
                                                                                                           4
                   4
                                                                                    3
                   3
                   2                                                                                                            1.6
                   1
                           0              0                   0
                   0

                        Cameroon      Congo, Rep.      Equatorial Guinea           Gabon                 Ghana            Sub-Saharan Africa

                                                                                                                                                                               Page 18
Doing Business 2019          Cameroon

Details – Getting Electricity in Cameroon – Procedure, Time and Cost

No.     Procedures                                                                            Time to Complete   Associated Costs

1       Submit application to Eneo and await estimate                                         14 calendar days   XAF 0
        Agency : Eneo Cameroon
        Along with the application (that can be submitted only in person), the client needs
        to submit the following when requesting an electricity connection:
        • Location map (“plan de localization”)
        • Copy of registered lease agreement (if tenant)
        • Taxpayer’s ID card
        • Commercial register
        • Establishing shot (“plan de situation”)

    2   Receive external inspection by Eneo                                                   1 calendar day     USD 952.38
        Agency : Eneo Cameroon
        Eneo inspects the site and prepares an estimate of the connection fees. A
        contract is signed after the client has paid the fees.

3       Sign contract with and obtain external works from Eneo                                43 calendar days   USD 19,047.62
        Agency : Eneo Cameroon
        In this case, a unit substation is necessary. All material is provided by Eneo

4       Obtain meter installation and final connection from Eneo                              7 calendar days    XAF 680,785.96
        Agency : Eneo Cameroon
        When the works are completed, Eneo installs the meter. Subscription is also
        made at the time of obtaining the connection

Takes place simultaneously with previous procedure.

                                                                                                                                    Page 19
Doing Business 2019           Cameroon

 Details – Getting Electricity in Cameroon – Measure of Quality

                                                                                                                            Answer

 Reliability of supply and transparency of tariff index (0-8)                                                              0

 Total duration and frequency of outages per customer a year (0-3)                                                         0

    System average interruption duration index (SAIDI)                                                                     ..

    System average interruption frequency index (SAIFI)                                                                    ..

    What is the minimum outage time (in minutes) that the utility considers for the calculation of SAIDI/SAIFI             N/A

 Mechanisms for monitoring outages (0-1)                                                                                   0

    Does the distribution utility use automated tools to monitor outages?                                                  No

 Mechanisms for restoring service (0-1)                                                                                    0

    Does the distribution utility use automated tools to restore service?                                                  No

 Regulatory monitoring (0-1)                                                                                               1

    Does a regulator—that is, an entity separate from the utility—monitor the utility’s performance on reliability of      Yes
    supply?

 Financial deterrents aimed at limiting outages (0-1)                                                                      1

    Does the utility either pay compensation to customers or face fines by the regulator (or both) if outages              Yes
    exceed a certain cap?

 Communication of tariffs and tariff changes (0-1)                                                                         1

    Are effective tariffs available online?                                                                                Yes

    Link to the website, if available online                                                                               http://eneocameroon.
                                                                                                                           cm/index.php/fr/client
                                                                                                                           s-professionnels-
                                                                                                                           vos-factures-et-
                                                                                                                           paiement/clients-
                                                                                                                           professionnels-vos-
                                                                                                                           factures-et-
                                                                                                                           paiement-tarifs-
                                                                                                                           delectricite

    Are customers notified of a change in tariff ahead of the billing cycle?                                               Yes

Note:

If the duration and frequency of outages is 100 or less, the economy is eligible to score on the Reliability of supply and transparency of tariff
index.

If the duration and frequency of outages is not available, or is over 100, the economy is not eligible to score on the index.

If the minimum outage time considered for SAIDI/SAIFI is over 5 minutes, the economy is not eligible to score on the index.

                                                                                                                                                    Page 20
Doing Business 2019           Cameroon

     Registering Property

This topic examines the steps, time and cost involved in registering property, assuming a standardized case of an entrepreneur who wants to
purchase land and a building that is already registered and free of title dispute. In addition, the topic also measures the quality of the land
administration system in each economy. The quality of land administration index has five dimensions: reliability of infrastructure, transparency
of information, geographic coverage, land dispute resolution, and equal access to property rights. The most recent round of data collection for
the project was completed in May 2018. See the methodology for more information.

 What the indicators measure                               Case study assumptions

Procedures to legally transfer title on                  To make the data comparable across economies, several assumptions about the
immovable property (number)                              parties to the transaction, the property and the procedures are used.

• Preregistration procedures (for example,               The parties (buyer and seller):
  checking for liens, notarizing sales agreement,
  paying property transfer taxes)                        - Are limited liability companies (or the legal equivalent).
                                                         - Are located in the periurban area of the economy’s largest business city. For 11
• Registration procedures in the economy's largest       economies the data are also collected for the second largest business city.
  business city.
                                                         - Are 100% domestically and privately owned.
• Postregistration procedures (for example, filling      - Have 50 employees each, all of whom are nationals.
  title with municipality)                               - Perform general commercial activities.

Time required to complete each procedure                 The property (fully owned by the seller):
(calendar days)
                                                         - Has a value of 50 times income per capita, which equals the sale price.
• Does not include time spent gathering                  - Is fully owned by the seller.
  information                                            - Has no mortgages attached and has been under the same ownership for the past
                                                         10 years.
• Each procedure starts on a separate day -
                                                         - Is registered in the land registry or cadastre, or both, and is free of title disputes.
  though procedures that can be fully completed
  online are an exception to this rule                   - Is located in a periurban commercial zone, and no rezoning is required.
                                                         - Consists of land and a building. The land area is 557.4 square meters (6,000
• Procedure is considered completed once final           square feet). A two-story warehouse of 929 square meters (10,000 square feet) is
  document is received                                   located on the land. The warehouse is 10 years old, is in good condition, has no
• No prior contact with officials                        heating system and complies with all safety standards, building codes and legal
                                                         requirements. The property, consisting of land and building, will be transferred in its
Cost required to complete each procedure (% of           entirety.
property value)                                          - Will not be subject to renovations or additional construction following the purchase.
                                                         - Has no trees, natural water sources, natural reserves or historical monuments of
• Official costs only (such as administrative fees,      any kind.
  duties and taxes).
                                                         - Will not be used for special purposes, and no special permits, such as for
• Value Added Tax, Capital Gains Tax and illicit         residential use, industrial plants, waste storage or certain types of agricultural
  payments are excluded                                  activities, are required.
                                                         - Has no occupants, and no other party holds a legal interest in it.
Quality of land administration index (0-30)

• Reliability of infrastructure index (0-8)
• Transparency of information index (0–6)
• Geographic coverage index (0–8)
• Land dispute resolution index (0–8)
• Equal access to property rights index (-2–0)

                                                                                                                                                     Page 21
Doing Business 2019      Cameroon

Registering Property - Cameroon

       Indicator                                              Cameroon             Sub-Saharan        OECD high     Best Regulatory
                                                                                   Africa             income        Performance

    Procedures (number)                                      5                    6.2                 4.7           1 (4 Economies)

    Time (days)                                              81                   53.9                20.1          1 (New Zealand)

    Cost (% of property value)                               18.7                 7.6                 4.2           0.0 (Saudi Arabia)

    Quality of the land administration index (0-30)          7.0                  8.8                 23.0          None in 2017/18

  Figure – Registering Property in Cameroon and comparator economies – Ranking and Score

                                                          DB 2019 Registering Property Score

                    0                                                                                      100

                                                               55.54: Ghana (Rank: 123)

                                                            52.62: Regional Average (Sub-Saharan Africa)

                                                      44.45: Equatorial Guinea (Rank: 164)

                                              37.93: Cameroon (Rank: 176)

                                              37.87: Congo, Rep. (Rank: 177)

                                             37.09: Gabon (Rank: 178)

Note: The ranking of economies on the ease of registering property is determined by sorting their scores for registering property. These
scores are the simple average of the scores for each of the component indicators.

  Figure – Registering Property in Cameroon – Procedure, Time and Cost

                                                          Time (days)        Cost (% of property value)

               80                                                                                                                          16

               70                                                                                                                          14

                                                                                                                                                Cost (% of property value)
               60                                                                                                                          12
 Time (days)

               50                                                                                                                          10

               40                                                                                                                          8

               30                                                                                                                          6

               20                                                                                                                          4

               10                                                                                                                          2

               0                                                                                                                           0
                        1                       2                            3                        4                   5
                                                                    Procedures (number)

* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.

Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and
women, the graph shows the time for women. For more information on methodology, see the Doing Business website
(http://doingbusiness.org/en/methodology). For details on the procedures reflected here, see the summary below.

                                                                                                                                                                             Page 22
Doing Business 2019                  Cameroon

Figure – Registering Property in Cameroon and comparator economies – Measure of Quality

              30

              25
Index score
              20

              15

              10                                                                                                    8.0               8.8
                            7.0
                                                  3.5                    4.0                   4.5
              5

              0

                         Cameroon             Congo, Rep.         Equatorial Guinea           Gabon                Ghana        Sub-Saharan Africa

Details – Registering Property in Cameroon – Procedure, Time and Cost

  No.              Procedures                                                                            Time to Complete   Associated Costs

1                  Obtain a copy of the property deed at the Land Registry “Service Des                  14 days            XAF 7,000; (XAF
                   Domaines”                                                                                                5,000 for the
                   Agency : Land Registry (Conservation foncière du Wouri)                                                  certificate + 1,000 for
                   The buyer should perform due diligence before entering into a sale agreement
                                                                                                                            the stamp attached to
                   with the owner of the property by requesting a copy of the property deed from the
                                                                                                                            the request + 1,000
                   Land Registry. The copy will include all useful information regarding the property
                   and its history since its registration with the Land Registry. The party will see                        for the stamp
                   whether the seller is indeed the owner of the property and whether the property is                       attached to the copy
                   encumbered with mortgages or liens.                                                                      of the property deed)

2                  A notary drafts the sale agreement                                                    3 days             XAF 693,455.18;
                   Agency : Notary's Office                                                                                 (Notary fees is fixed
                   The law requires that the sale agreement is notarized. It is the practice that
                                                                                                                            by Decree No. 95/038
                   parties ask the notary to draft the sale agreement himself. The Notary will
                                                                                                                            of 28/02/95 (article
                   prepare a preliminary sale agreement and will take the parties’ final observations.
                                                                                                                            188) on a sliding
                   The notary finally asks the parties to sign the agreement, and the notary will
                   register the agreement with the tax authorities.                                                         scale:
                                                                                                                            Percentage rate fees
                                                                                                                            based on the property
                                                                                                                            value:
                                                                                                                            1 to 3 million francs:
                                                                                                                            4.5%
                                                                                                                            3 to 10 million francs:
                                                                                                                            3.0%
                                                                                                                            10 to 25 million
                                                                                                                            francs: 1.5%
                                                                                                                            25 to 50 million
                                                                                                                            francs: 0.75%
                                                                                                                            50 million francs and
                                                                                                                            above: 0.5%)

3                  Notarize the registered sale agreement and submit the tax declaration                 2 days             XAF 6,219,103.65;
                   Agency : Notary's Office                                                                                 (15% of the Property
                   The buyer and seller sign the sale agreement, which is then signed by the
                                                                                                                            Value)
                   Notary. Following the last reform established by the Tax Authority (Direction
                   générale des impôts), Notaries now have the option of making the tax declaration
                   of the sale agreement online. Notaries should first create an account on the Tax
                   Authority website www.impots.cm to be able to fill the information concerning the
                   sale agreement. Once all details are entered, the data are sent directly to the Tax
                   Authority. The notary will receive a slip with the amount of the property
                   transaction fee that should be printed and paid at the commercial bank. The
                   property transaction fees are 15% of the property value.
                   The online service is currently available only in Yaounde (Mfoundi), and Douala
                   (Wouri) and just notaries have access to it.

4                  Finalize sale registration with the Tax Authority                                     2 days             Included in procedure
                   Agency : Tax authority (Centre Spécialisé des lmpôts des Professions Libérales                           3
                   etude l'lmmobilier)
                   To complete the formal sale registration at the Tax Authorities, the taxpayer must
                   go personally to the specialized tax center (Centre Spécialisé des lmpôts des
                   Professions Libérales etude l'lmmobilier) and deposit a folder with the following
                   documents:
                   • (1) copy of the sale agreement notarized with annexes
                   • (3) copies of the stamped minutes
                   • (1) tax payment slip
                   • (1) Bank transfer attestation
                   Following the submission of documents, the property transfer will be formally
                   registered in a maximum deadline of 48 hours (2 days).

                                                                                                                                                      Page 23
Doing Business 2019          Cameroon

5     Final transfer of the property title with the Land Registry “Service des                  60 days   XAF 829,213.82; (2%
      Domaines”                                                                                           of the property value)
      Agency : Land Registry (Conservation foncière du Wouri)
      The form can now be taken to the Land Registry and file a request for transfer of
      property. It can take up to 2 months before the title is effectively transferred to the
      buyer.

Takes place simultaneously with previous procedure.

                                                                                                                                   Page 24
Doing Business 2019         Cameroon

Details – Registering Property in Cameroon – Measure of Quality

                                                                                                    Answer              Score

Reliability of infrastructure index (0-8)                                                                               2.0

  What is the institution in charge of immovable property registration?                             Land Registry of
                                                                                                    Wouri
                                                                                                    (Conservation
                                                                                                    foncière du
                                                                                                    Wouri)

  In what format are the majority of title or deed records kept in the largest business city—in a   Paper               0.0
  paper format or in a computerized format (scanned or fully digital)?

  Is there an electronic database for checking for encumbrances (liens, mortgages, restrictions     No                  0.0
  and the like)?

  Institution in charge of the plans showing legal boundaries in the largest business city:         Le service du
                                                                                                    Cadastre

  In what format are the majority of maps of land plots kept in the largest business city—in a      Paper               0.0
  paper format or in a computerized format (scanned or fully digital)?

  Is there an electronic database for recording boundaries, checking plans and providing            No                  0.0
  cadastral information (geographic information system)?

  Is the information recorded by the immovable property registration agency and the cadastral       Different           1.0
  or mapping agency kept in a single database, in different but linked databases or in separate     databases but
  databases?                                                                                        linked

  Do the immovable property registration agency and cadastral or mapping agency use the             Yes                 1.0
  same identification number for properties?

Transparency of information index (0–6)                                                                                 2.5

  Who is able to obtain information on land ownership at the agency in charge of immovable          Only                0.0
  property registration in the largest business city?                                               intermediaries
                                                                                                    and interested
                                                                                                    parties

  Is the list of documents that are required to complete any type of property transaction made      Yes, online         0.5
  publicly available–and if so, how?

  Link for online access:                                                                           http://www.gutf.c
                                                                                                    m/images/docum
                                                                                                    ents/manuels/fr/
                                                                                                    MINDCAF_Matric
                                                                                                    eProcedures_fr.p
                                                                                                    df

  Is the applicable fee schedule for any property transaction at the agency in charge of            Yes, online         0.5
  immovable property registration in the largest business city made publicly available–and if
  so, how?

  Link for online access:                                                                           http://www.gutf.c
                                                                                                    m/images/docum
                                                                                                    ents/manuels/fr/
                                                                                                    MINDCAF_Matric
                                                                                                    eProcedures_fr.p
                                                                                                    df

  Does the agency in charge of immovable property registration commit to delivering a legally       Yes, online         0.5
  binding document that proves property ownership within a specific time frame–and if so, how
  does it communicate the service standard?

  Link for online access:                                                                           http://www.gutf.c
                                                                                                    m/images/docum
                                                                                                    ents/manuels/fr/
                                                                                                    MINDCAF_Matric
                                                                                                    eProcedures_fr.p
                                                                                                    df

  Is there a specific and separate mechanism for filing complaints about a problem that             No                  0.0
  occurred at the agency in charge of immovable property registration?

  Contact information:

                                                                                                                                Page 25
Doing Business 2019           Cameroon

  Are there publicly available official statistics tracking the number of transactions at the      No                   0.0
  immovable property registration agency?

  Number of property transfers in the largest business city in 2017:

  Who is able to consult maps of land plots in the largest business city?                          Only                 0.0
                                                                                                   intermediaries
                                                                                                   and interested
                                                                                                   parties

  Is the applicable fee schedule for accessing maps of land plots made publicly available—         Yes, online          0.5
  and if so, how?

  Link for online access:                                                                          http://www.gutf.c
                                                                                                   m/images/docum
                                                                                                   ents/manuels/fr/
                                                                                                   MINDCAF_Matric
                                                                                                   eProcedures_fr.p
                                                                                                   df

  Does the cadastral or mapping agency commit to delivering an updated map within a                Yes, online          0.5
  specific time frame—and if so, how does it communicate the service standard?

  Link for online access:                                                                          http://www.gutf.c
                                                                                                   m/images/docum
                                                                                                   ents/manuels/fr/
                                                                                                   MINDCAF_Matric
                                                                                                   eProcedures_fr.p
                                                                                                   df,
                                                                                                   http://www.gutf.c
                                                                                                   m/images/docum
                                                                                                   ents/manuels/fr/
                                                                                                   Manuel_procedur
                                                                                                   e.pdf

  Is there a specific and separate mechanism for filing complaints about a problem that            No                   0.0
  occurred at the cadastral or mapping agency?

  Contact information:

Geographic coverage index (0–8)                                                                                         0.0

  Are all privately held land plots in the economy formally registered at the immovable property   No                   0.0
  registry?

  Are all privately held land plots in the largest business city formally registered at the        No                   0.0
  immovable property registry?

  Are all privately held land plots in the economy mapped?                                         No                   0.0

  Are all privately held land plots in the largest business city mapped?                           No                   0.0

Land dispute resolution index (0–8)                                                                                     3.5

  Does the law require that all property sale transactions be registered at the immovable          Yes                  1.5
  property registry to make them opposable to third parties?

  Is the system of immovable property registration subject to a state or private guarantee?        No                   0.0

  Is there a specific compensation mechanism to cover for losses incurred by parties who           No                   0.0
  engaged in good faith in a property transaction based on erroneous information certified by
  the immovable property registry?

  Does the legal system require a control of legality of the documents necessary for a property    Yes                  0.5
  transaction (e.g., checking the compliance of contracts with requirements of the law)?

  If yes, who is responsible for checking the legality of the documents?                           Notary; Lawyer;

  Does the legal system require verification of the identity of the parties to a property          Yes                  0.5
  transaction?

  If yes, who is responsible for verifying the identity of the parties?                            Registrar; Notary;

  Is there a national database to verify the accuracy of identity documents?                       No                   0.0

  For a standard land dispute between two local businesses over tenure rights of a property        Le Tribunal de
  worth 50 times gross national income (GNI) per capita and located in the largest business        Grande Instance
  city, what court would be in charge of the case in the first instance?                           du Wouri

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