Congo, Democratic Republic of the

Taxable period

The taxable period is 1 January to 31 December. This duration can be less than 12 months for the first accounting period beginning in the course of the first half of the calendar year. The same duration can also be more than 12 months for the first accounting period beginning in the course of the second half of the calendar year.

Tax returns

The yearly CIT return is due by 30 April of the following year.

Payment of tax

Final payment of CIT is required when submitting the yearly tax return, which is due by 30 April of the following year.

CIT is payable in local currency through a DRC bank account by a wire transfer to the bank account of the Public Treasury. Consequently, in order to operate in the Democratic Republic of the Congo, the opening of a bank account in a DRC bank is mandatory. Moreover, the tax authorities require the bank account number of the applicant in order to grant a taxpayer number.

The collection of CIT is performed on an instalment basis. Collection by way of prepayment has been abrogated.

Instalments of corporate tax

Instalments, in respect of CIT, apply to taxpayers who come under the supervision of two specific kinds of tax departments: the Directorate General (DGE), the department of the tax authorities in charge of the most important taxpayers, and the Centre des Impôts (CDI), tax centres.

As of 1 January 2024, these taxpayers have to pay three instalments as follows:

• 30% before 1 August of the year in which the taxable income is earned.
• 30% before 1 October of the year in which the taxable income is earned.
• 20% before 1 December of the year in which the taxable income is earned.

Prior to 1 January 2024, these taxpayers had to pay four instalments each representing 20% of the CIT paid during the previous fiscal year (including the amounts assessed by the tax authorities). The instalments must have been paid as follows:

• 1st instalment: Before 1 June.
• 2nd instalment: Before 1 August.
• 3rd instalment: Before 1 October.
• 4th instalment: Before 1 December.

This, therefore, totals 80% of the CIT actually paid in the previous year. The payments are offset against the final CIT due for the fiscal year. The balance is paid when the tax return is submitted.

Small-sized companies shall make an advance payment amounting to 60% no later than on 31 January of the year following the one of the realisation of the concerned income. The balance payment is henceforth to be made no later than on 30 April. As a reminder, the rate of the CIT applicable to small-sized companies is:

• 1% based on the turnover for enterprises selling goods, and
• 2% for enterprises providing services.

Micro-sized companies shall pay an annual lump-sum tax amounting to CDF 50,000, no later than on 30 April of the year following the one of the realisation of the income.

Tax audit process

In practice, there is a tax audit every year.

Also, it happens that a taxpayer is subject to several controls (punctual, general, counter-verification).

Statute of limitations

A company may get audited up to four years after submission of a tax return.

Topics of focus for tax authorities

The tax authorities shall discuss any relevant topic in relation to any tax.

There is no general statutory system of advance rulings.