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Accueil > > Cameroon : the functioning of the (...)

Cameroon : the functioning of the divisional (...)

vendredi 5 avril 2013

INSTRUCTION N°000003/Y-/MINDAF OF 29 December 2005 on the functioning of the divisional land revenue offices

Decree N° 22205/178 of 27 May 2005 to organise the ministry of state property and tenure sets up divisional land revenue office and defines their functions, especially in its article 101.

this instruction gives details on the organisation and functioning of these structures organisation.

the divisional land revenue office shall comprise several operational units, among which are revenue collection office and a cash desk. revenue collection office.

under the authority of bureau head, the revenue collection office shall be responsible for :

- centralising proofs of debt ;

- preparing reminders for debtors ;

- updating data on debts to be recovered ;

- issuing revenue collection slips ;

- daily closing of accounts ;

- ensuring that revenue corresponds with the cash desk ;

- preparing 10 - day period statements of account.

cash desk

under the authority of a cashier, the cash desk shall be responsible for :

- collecting revenue (in cash, cheques or money orders) ;

- issuing of payment bills ;

- producting 10 - days period statements of account, in collaboration with the bureau head for revenue collection ;

- keeping all accounting records ;

- preparing statements of surveyors’ emolument and possible fines.


Under the authority of a divisional revenue collector, the divisional land revenue office shall be responsible for :

- centralising all proofs of debts from the lands and surveys activity of the state, and the management of state movable and immovable property ;

- the public auctioning of the scrapped movable property of public authorities and other public corporate bodies ;

- the public auctioning of property confiscated by law courts or seized and handed over by the forces of law and order ;

- recovering debts ;

- reminding debtors at the expiry of statutory deadlines ;

- updating data on debts pending recovery ;

- issuing notices of recovery of land debts ;

- notifying and enforcing lagal action ;

- handling files on disputes and claims relating to debt recovery, in liaison with the competent technical department ;

- producing 10- days period statistics and performance indicators on land revenue and state property.

Thus, the provincial service revenue shall be responsible, mainly, for co-ordinating and following up activities carried out at the level of the divisional land revenue office. the latter is the only structure authorised to collect revenue, as provided for in Article 94 of decree N°200/178 of 27 may 2005 to organise the ministry of state property and land tenure.

I attach much importance to the strcit implementation of this instruction.