@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix kg: <https://data.eduarddeboer.com/vocab/> .
@prefix schema: <https://schema.org/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://data.eduarddeboer.com/entity/claim/cameroon_current_forest_tax_legality_chain> a schema:Claim ;
    dcterms:source <https://impots.cm/sites/default/files/publications/CODE%20GENERAL%20DES%20IMPOTS%202026%20DGI%20VERSION%20ANGLAISE.pdf> ;
    kg:appliesTo <https://data.eduarddeboer.com/entity/country/kameroen> ;
    kg:authorityRank 1 ;
    kg:claimKind "evidentiary_rule" ;
    kg:confidence "confirmed" ;
    kg:isCurrent true ;
    kg:legalBasis <https://data.eduarddeboer.com/entity/legislation/cameroon_general_tax_code_2026/article_242>,
        <https://data.eduarddeboer.com/entity/legislation/cameroon_general_tax_code_2026/article_242a>,
        <https://data.eduarddeboer.com/entity/legislation/cameroon_general_tax_code_2026/article_247a> ;
    kg:legalStatus "binding_law" ;
    kg:practicalApplicationOf <https://data.eduarddeboer.com/entity/legislation/eudr_2023_1115/article_2_40> ;
    kg:requiresEvidence <https://data.eduarddeboer.com/entity/defined_term/cameroon_evidence_df10> ;
    schema:description "The 2026 General Tax Code makes forestry taxation part of the verifiable legality chain: the felling-tax return must include the corresponding DF10; non-payment of felling tax may suspend exports; and Section 247a permits timber export only after evidence of payment of taxes due and a tax compliance certificate."@en,
        "De Code Général des Impôts 2026 maakt bosfiscaliteit onderdeel van de verifieerbare legaliteitsketen: de aangifte taxe d'abattage moet de corresponderende DF10 bevatten; niet-betaling van de taxe d'abattage kan export opschorten; en artikel 247a staat uitvoer van hout pas toe na bewijs van betaling van verschuldigde belastingen en een fiscale complianceverklaring."@nl ;
    schema:name "Current Cameroonian forestry taxation links DF10, tax payment and export access"@en,
        "Actuele Kameroense bosfiscaliteit koppelt DF10, belastingbetaling en exporttoegang"@nl .