NEWS #impots

For the period from January 1 to March 31, 2024, ten (10) issues, including three (3) special and seven (7) ordinary, were published in the Official Journal. From their exploitation, we draw the attention of the business world to the following legislative and regulatory texts:

the Directorate General of Taxes invites all taxpayers subject to Income Tax (IBP) according to the common law regime, to strict compliance with Ministerial Decree No. 014/CAB/MIN/FINANCES/2023 of MAY 16, 2023 which establishes the implementing measures of Article 41 of Law No. 004/2003 of MARCH 13, 2003 reforming tax procedures, as amended and supplemented to date, relating to the certification of annual financial statements summary of companies having to complete the tax declaration on profits and profits.

The K-Majuscule company is organizing a capacity building training session in taxation from September 26 to 29, from 5 p.m. to 7 p.m.

You will listen in full in this audio, all the law related to VAT in the Democratic Republic of Congo.

Dear taxpayers and tax specialists, below are the tax obligations for the month of March 2021 according to the legislation in the Democratic Republic of Congo:

lingete Key Jules, Director General of the General Inspectorate of Finance, wrote to the Head of State on November 6, 2020. In this correspondence, copies of which have been reserved for several high authorities,

The exceptional tax on the remuneration of expatriates resident in the Democratic Republic of Congo was created in 1969 and below the details of the ordinance-law creating it:

The recognition of duties, taxes and fees is the result of a spontaneous written declaration by the applicant of an administrative document or an authorization to practice

In accordance with ministerial circular note 0023 / CAB / MIN / FIN & BUD / 2001 of January 9, 2001 relating to the application of decree-law 109-2000 of July 19, 2000

The measures relating to customs duties included in this Law modify and supplement Ordinance-Law No. 10/002 of 10 August 2010 on the customs code.

The tax audit can be canceled if the tax auditor does not follow the procedure.

This title asserts the exclusive right of the tax administration to verify, both on documents and on site, the accuracy of the declarations made by taxpayers, and to proceed, in certain cases, to