Democratic Republic of Congo
The fiscal year 2022 started in DRC with the entry into force of Law No. 21/029 of 31 December 2021 on the finance law for 2022.
Contents
Among the new measures, we note:
- The deliveries of Fuel Oil Internal Market are now exempt from VAT.
- A VAT reduced rate of 8% applies to certain food products (husked rice, herring, cod, anchovy, tilapia, beef, iodized salt, ...)
- Penalties for failure to submit a VAT return on time. The fine is 1,500,000
- Congolese Francs (712€) to which is added the loss of a quota of 10% of the amount of credit. As regards the nil declarations, the fine is 500 000 Congolese Francs (238 €)
- Extension of the professional income tax due on foreign suppliers’ services to professional activities exploited or used in DRC.
The thresholds for ordering tax relief in the context of a tax claim are now set as follows:
| Recipient of the appeal | Old referral threshold | New referral threshold |
|---|---|---|
|
Head of the Tax Administration
|
Any amount exceeding 500,000,000
Congolese francs (237,000€) |
Any amount exceeding 10,000,000,000
Congolese francs (€4,740,000) |
|
Co-Head of Corporate companies
|
Any amount less than 10,000,000,000
Congolese francs (€4,740,000) |
|
|
Head of Provincial or Urban companies
|
Any amount between 50,000,000 (€23,700)
and 500,000,000 (€237,000) Congolese francs |
Any amount between 100,000,000 Congolese
francs (€47,400) and 10,000,000,000 Congolese francs |
|
Any amount between 100,000,000 Congolese francs (€47,400) and 10,000,000,000 Congolese francs (€4,740,000) when the taxpayer is under the jurisdiction of the tax
center |
||
|
Head of the tax center
|
Any amount under 50 000 000 (23 700€)
|
Any amount less than 100 000 000 Congolese
Francs (47 400€) |
