NEWS #taxenrdc

Indeed, the 2021 Finance Law of the DRC was published on December 23, 2020. It is Finance Law N ° 20/020 of December 23, 2020 for the 2021 fiscal year.

Considering the Charter of Small and Medium-sized Congolese Enterprises signed on August 24, 2009, especially in its articles 10 and 11; Considering the need to provide the country with a directory and a database on Small and Medium Enterprises;

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 tax measures included in articles 17, 18, 19, 20,21, 22,24, 25, 26, 27, 28,29 and 30 of the Finance Law n ° 19/005 of December 31, 2019 for the 2020 financial year are applicable within the framework of this law.

Art. 1. Articles 5, 6, 9 and 20 of Ordinance-Law 89-017 of February 18, 1989 authorizing the revaluation of the fixed assets of companies are amended and supplemented as follows: Non-depreciable fixed assets must be reassessed according to the usefulness that their possession presents for the company on December 31, 1997, at their estimated cost of acquisition or reconstitution as is.

Article 17: Paragraph 1 and paragraph 4 of article 84 of Ordinance-law n ° 69/009 of February 10, 1969 relating to schedule taxes on income are amended as follows:

The official journal of the Democratic Republic of Congo published on September 15, 2020, a decree relating to the method of payment of debts to the State.

The taxation of land in the Democratic Republic of Congo - Case of the city of Kinshasa.