NEWS

We kindly ask you to find, below, the deadlines for the legal and tax procedures to be carried out during the month of February 2024: 1 - Submission of the declaration and proof of payment of the property tax; - Submission of the declaration and proof of payment of the Rental Income Tax; 10 - Filing with the competent customs office of the declaration of excise products covering the previous month by the manufacturer of the goods or the supplier of the services referred to in Article 3 of the Excise Code; - Filing of statistics (sales, service, production, import and export) with:

Considering the constitution as amended by law no. 11/002 of January 20, 2011 revising certain articles of the constitution of February 18, 2006, especially article 93; Considering the uniform act of March 24, 2000 relating to the organization and harmonization of company accounting, as revised by the uniform act relating to accounting law and financial information of January 26, 2017; Considering, as modified and supplemented to date, Ordinance Law No. 69-009 of February 10, 1969 relating to scheduled taxes on income;

Organizing organizations: European Network on Debt and Development (Eurodad), EU Tax Observatory (EUTO), Global Alliance for Tax Justice (GATJ), ICRICT (Independent Commission for International Corporate Tax Reform), Tax Justice Network, World Inequality Lab

The Council of Ministers of the Organization for the Harmonization of Business Law in Africa (OHADA), Considering the Treaty relating to the harmonization of business law in Africa, signed in Port-Louis on October 17, 1993, as revised in Quebec on October 17, 2008, notably in its articles 2, 5 to 10 and 12; Having regard to the Report of the Permanent Secretariat and the observations of the States Parties; Considering Opinion No. 003/2106 dated December 20, 2016 of the Common Court of Justice and Arbitration; After deliberation, unanimously adopts the States Parties present and voting, the Uniform Act, the content of which follows:

The Tax Manager leads and manages multiple tax missions for our local and international clients. This position offers excellent opportunities for leadership and career advancement. KPMG DRC firm is recruiting a Tax Manager

En attache pour votre information. Ce jugement du Conseil d’Etat qui annule l’arrêté interministériel fixant les taux des droits, redevances & taxes particulièrement en ce qui concerne les actes ci-dessous :

The tax code updated on July 10, 2023 in its book 1, first part, page 43 sets the sales prices of the pair of vehicle registration plates, including the security screws, are set as follows:

In light of new decrees signed on December 7, 2023 and published in the official journal in the special issue of December 14, 2023 relating to the rate of property tax and the tax on rental income as well as the methods of collecting the 'IRL on housing allowances for employees in the city of Kinshasa, we have the advantage of inviting you to a tax morning that the FEC is organizing on January 18, 2024 from 10:00 a.m. to 12:30 p.m. at its headquarters.

The new 3% tax on consumers of electrical energy from the national electricity company (SNEL SA.) in the Democratic Republic of Congo has not yet been implemented on its customers, we have learned Tuesday from an administrative source. “This tax is not yet applicable to domestic customers. It will only concern high-voltage mining customers,” declared Fabrice Lusinde Wa Lusangi, general director of SNEL. For him, this information was only a circular that the national electricity company received from the Electricity Sector Regulatory Authority (ARE).

The National Electricity Company comes in our circular to inform high voltage customers, consumers of electrical energy, of the introduction of the new tax set at 3%, which will apply from the invoice for the month of January 2024 . With reference to the interministerial decree

The president of the higher council of the judiciary, president of the constitutional court, has just assigned magistrates to the following jurisdictions: 1. Jurisdiction of the Court of Appeal of Kinshasa/Gombe Commercial Court of Kinshasa/ Gombe 2. Jurisdiction of the Kinshasa/Matete Court of Appeal

PROVINCIAL GOVERNMENT CITY OF KINSHASA PROVINCIAL MINISTRY OF FINANCE AND ECONOMY ORDER OF THE PROVINCIAL MINISTER N°015/CAB/MIN. PROV/END. ECO/2023 OF DECEMBER 07, 2023 AMENDING THE ORDER OF THE PROVINCIAL MINISTER No. 016/CAB/MIN.PROV/FIN.ECO/2022 OF OCTOBER 14, 2022 SETTING THE TAX RATES ON RENTAL INCOME……………… …………….………………………………………..5