@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/legislation/cameroon_general_tax_code_2026/article_242a> a schema:Legislation ;
    dcterms:source <https://impots.cm/sites/default/files/publications/CODE%20GENERAL%20DES%20IMPOTS%202026%20DGI%20VERSION%20ANGLAISE.pdf> ;
    kg:requiresEvidence <https://data.eduarddeboer.com/entity/defined_term/cameroon_evidence_df10> ;
    schema:description "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."@en,
        "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."@nl ;
    schema:identifier [ a schema:PropertyValue ;
            schema:propertyID "Cameroon General Tax Code provision" ;
            schema:value "Section 242a" ] ;
    schema:isPartOf <https://data.eduarddeboer.com/entity/legislation/cameroon_general_tax_code_2026> ;
    schema:legislationDateVersion "2026-01-01"^^xsd:date ;
    schema:name "Cameroon — General Tax Code 2026, Section 242a — DF10 supporting felling-tax return"@en,
        "Kameroen — CGI 2026, artikel 242a — DF10 bij aangifte taxe d'abattage"@nl .

