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Considering the constitution, as amended by law no. 11/002 of January 20, 2011 revising certain articles of the constitution of the Democratic Republic of Congo of February 18, 2006, especially in its article 92 paragraphs 1, 2 and 4; Considering framework law no. 14/004 of February 11, 2014 on national education, especially articles 23 point 7, 98 and 100; Considering Ordinance Law No. 81-26 of October 3, 1981 relating to the conferral of academic degrees at universities; Having regard to Ordinance Law No. 81-027 of October 3, 1981 relating to the convocation of degrees within higher technical institutes; Having regard to Order No. 16/071 of September 29, 2016 relating to the organization and operation of the administrative bodies of higher and university education;

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:

The introduction into the structure of the Congolese tax system of corporate tax and personal income tax calls for the modification of law n°004/2003 of March 13, 2003 relating to tax procedures. These modifications relate particularly to the provisions relating to reporting obligations, the methods of exercising control and the methods of recovery. With regard to reporting obligations, this law introduces a provision concerning: - the declaration of corporate tax and tax on natural persons; - the declaration of withholding tax on personal income in the categories of salary and similar income, income from movable capital and capital gains realized by natural persons;

In the event of late filing of a declaration, the law provides in its Articles 29 and 30 the following Article 29 Article 89 of Law No. 004/2003 of March 13, 2003 on Reform of tax procedures is amended as follows: "Article 89: When the defaulting debtor regularizes his situation before receiving formal notice to declare and within the time limit set in Article 5 of this Law, only an increase equal to 25% of the amount of tax declared