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As the system is declarative in Cameroon, the State, through the tax administration, is responsible for ensuring that each citizen respects his or her obligation to contribute to the coverage of public expenses. To this end, it controls the declarations made to ensure their sincerity, their accuracy and their actual regularity. However, the controls carried out by the tax authorities must respect a certain number of prerogatives recognized to every taxpayer. It is therefore up to each taxpayer to know his rights during a tax audit.