Creating and Formalising a Business in Cameroon: The Compliance Journey

Three identifiers not to confuse

The RCCM number (Trade and Personal Property Credit Register) legally identifies the company with the registry. The NIU (Unique Identification Number) identifies it with the tax administration. The tax compliance certificate, finally, proves at a given point in time that the company is up to date with its filing and payment obligations. Their purposes differ, but banks, clients and partners often request them together.

The OHADA Uniform Act on commercial companies

For an SARL, the articles of association must comply with the OHADA Uniform Act relating to commercial companies. They govern, among other things, governance, share capital, the manager's powers and decision-making rules between shareholders.

A practical starting checklist

• check that the articles, corporate purpose and signing powers are consistent;
• keep identification and tax documents up to date;
• file contracts, invoices and key decisions;
• maintain a calendar of filings and renewals.

Why compliance is a business asset

Beyond the legal obligation, a compliant company inspires confidence in partners, institutional clients and potential funders. It is often a prerequisite for a tender, financing or partnership. This article is informational; individual situations require tailored legal or tax advice.