Congo, Democratic Republic of the
IPR is withheld at source by the employer via the pay-as-you-earn (PAYE) system only.
There is neither obligation nor possibility for employees to file an individual tax return and to pay IPR directly.
In May 2015, a single tax return was instituted for declaration and payment of taxes, social contributions, and employer contributions on salaries. In practise, the single tax return entered into force on 31 August 2015.
Natural persons remunerated by a third party under public or private law, without being bound by a company contract, will each have to submit, by 30 March at the latest, an annual recapitulative return of the personal income tax relating to the remuneration paid by their employer during the previous year. Note that the implementation modalities and the appropriate form will have to be communicated by regulation.
Payment of tax
IPR is paid monthly by the employer by the 15th day of the month following the month of payment of the salary.