Understanding Statistical & Tax Returns (STR): What They Really Mean for Your Business

As the year comes to an end, most business owners in Cameroon begin to hear one familiar phrase: “Prepare your Statistical and Tax Returns.” Some already know what it means. Many don’t. And a good number only hear about it when penalties show up.

But STR is not meant to scare you. It’s simply the government asking you, as a registered business owner, to render an account of what happened in your enterprise during the financial year. Whether you made profit, loss, or even had no activity at all — you must report it. This report is what we call Statistical and Tax Returns, usually filed between January and March.

To understand STR clearly, it helps to look at the two main parts: Statistical Returns and Tax Returns. They are related, but they are not the same thing.

What Are Statistical Returns?

Statistical returns are simply the summaries of the financial information of your business for the year. This includes your sales, expenses, assets, debts, cash movements, and the overall performance of the business. In simple terms, it answers the question:

“What happened financially in your business this year?”

Think of it as the story of your business in numbers.
It does not immediately calculate what tax you owe. Instead, it lays the foundation—the information that will be used to determine your tax obligations.

This part is mostly about transparency. The government needs a clear picture of how businesses in the country are performing. It helps them understand economic activity, plan budgets, and adjust policies. For you, statistical returns help you understand your own business better. Many owners only discover their true cost structure, their actual profit margin, or their real losses when preparing these returns.

What Are Tax Returns?

Tax returns go one step further. They take all the information from your statistical returns and determine the actual tax your business is supposed to pay.

This section answers the question:

“Based on how your business performed, what do you owe the government?”

In Cameroon — especially under the Comprehensive Tax Regime (for businesses with turnover between 10,000,000 and 50,000,000 FCFA) — tax returns calculate your annual corporate tax, your council tax, and sometimes other related levies. It is essentially your business settling its financial obligations to the state.

Where the statistical return tells the story, the tax return interprets it and applies the law.

Read Also: Why Businesses in Cameroon Must File Statistical & Tax Returns

Filing STR Is Not Optional

One of the biggest misunderstandings among business owners is thinking STR is only for companies that made money. That is not true. Even if:

– you made losses
– you had zero activity
– your business was dormant
– you operated but didn’t keep proper accounts

…you must still file your STR.

The law looks at the fact that your business name is active in the system. As long as your company exists legally, you are required to render account — activity or not.

This is why bookkeeping throughout the year is so important. It makes filing STR easy, accurate, and stress-free.

Why STR Matters

When you file STR correctly:

– you avoid costly penalties
– your business stays compliant
– you build a clean financial history
– you maintain credibility with banks, partners, and clients
– you prevent the tax authorities from estimating your taxes arbitrarily

Neglecting STR does the opposite. It brings penalties, puts your business at risk of tax audits, and can even cause compulsory tax assessments you didn’t expect.

In short, STR is not just a requirement. It is part of responsible business management.

Every registered business in Cameroon, whether big or small, needs to understand STR clearly. It is one of the most important annual obligations you have. Filing your statistical and tax returns is not just about compliance — it is about knowing your business, protecting it, and positioning it for growth.

At OpenHub Consulting, we assist businesses across Cameroon to prepare, compile, and file their STR correctly. If you want your accounting cleaned up, your financial statements prepared, or your STR filed without stress, we’re here to guide you.

Just say the word, WhatsApp us!