# Kameroen — CGI 2026, artikel 242a — DF10 bij aangifte taxe d'abattage

> Artikel 242a vereist dat de aangifte van de taxe d'abattage vergezeld gaat van de bijbehorende DF10; niet-naleving is beboetbaar volgens de fiscale procedure.

## Engelse samenvatting

> Section 242a requires the felling-tax return to include the corresponding DF10; non-compliance is subject to the fine prescribed by the Manual of Tax Procedures.

- Canonical entity URI: <https://data.eduarddeboer.com/entity/legislation/cameroon_general_tax_code_2026/article_242a>
- Schema.org type: `Legislation`

## Relaties

- Onderdeel van: [Kameroen — Code Général des Impôts, editie 1 januari 2026](<https://data.eduarddeboer.com/doc/legislation/cameroon_general_tax_code_2026.md>) (`isPartOf`)
- Vereist bewijs: [Kameroen — Carnet de chantier DF10](<https://data.eduarddeboer.com/doc/defined_term/cameroon_evidence_df10.md>) (`requiresEvidence`)

## Gerelateerde entiteiten

- Grondslag voor: [Actuele Kameroense bosfiscaliteit koppelt DF10, belastingbetaling en exporttoegang](<https://data.eduarddeboer.com/doc/claim/cameroon_current_forest_tax_legality_chain.md>) (`legalBasis`)

## Identificaties

- Cameroon General Tax Code provision: `Section 242a`

## Bronnen

- [Bron](<https://impots.cm/sites/default/files/publications/CODE%20GENERAL%20DES%20IMPOTS%202026%20DGI%20VERSION%20ANGLAISE.pdf>): Officiële DGI-editie 2026, Section 242a.

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