Tax Focus

Democratic Republic of Congo

2. August 20223 min read
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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.
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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€)
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