NEWS

Organizing organizations: European Network on Debt and Development (Eurodad), EU Tax Observatory (EUTO), Global Alliance for Tax Justice (GATJ), ICRICT (Independent Commission for International Corporate Tax Reform), Tax Justice Network, World Inequality Lab

The Council of Ministers of the Organization for the Harmonization of Business Law in Africa (OHADA), Considering the Treaty relating to the harmonization of business law in Africa, signed in Port-Louis on October 17, 1993, as revised in Quebec on October 17, 2008, notably in its articles 2, 5 to 10 and 12; Having regard to the Report of the Permanent Secretariat and the observations of the States Parties; Considering Opinion No. 003/2106 dated December 20, 2016 of the Common Court of Justice and Arbitration; After deliberation, unanimously adopts the States Parties present and voting, the Uniform Act, the content of which follows:

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En attache pour votre information. Ce jugement du Conseil d’Etat qui annule l’arrêté interministériel fixant les taux des droits, redevances & taxes particulièrement en ce qui concerne les actes ci-dessous :

The tax code updated on July 10, 2023 in its book 1, first part, page 43 sets the sales prices of the pair of vehicle registration plates, including the security screws, are set as follows:

In light of new decrees signed on December 7, 2023 and published in the official journal in the special issue of December 14, 2023 relating to the rate of property tax and the tax on rental income as well as the methods of collecting the 'IRL on housing allowances for employees in the city of Kinshasa, we have the advantage of inviting you to a tax morning that the FEC is organizing on January 18, 2024 from 10:00 a.m. to 12:30 p.m. at its headquarters.

The new 3% tax on consumers of electrical energy from the national electricity company (SNEL SA.) in the Democratic Republic of Congo has not yet been implemented on its customers, we have learned Tuesday from an administrative source. “This tax is not yet applicable to domestic customers. It will only concern high-voltage mining customers,” declared Fabrice Lusinde Wa Lusangi, general director of SNEL. For him, this information was only a circular that the national electricity company received from the Electricity Sector Regulatory Authority (ARE).

The National Electricity Company comes in our circular to inform high voltage customers, consumers of electrical energy, of the introduction of the new tax set at 3%, which will apply from the invoice for the month of January 2024 . With reference to the interministerial decree

The president of the higher council of the judiciary, president of the constitutional court, has just assigned magistrates to the following jurisdictions: 1. Jurisdiction of the Court of Appeal of Kinshasa/Gombe Commercial Court of Kinshasa/ Gombe 2. Jurisdiction of the Kinshasa/Matete Court of Appeal

PROVINCIAL GOVERNMENT CITY OF KINSHASA PROVINCIAL MINISTRY OF FINANCE AND ECONOMY ORDER OF THE PROVINCIAL MINISTER N°015/CAB/MIN. PROV/END. ECO/2023 OF DECEMBER 07, 2023 AMENDING THE ORDER OF THE PROVINCIAL MINISTER No. 016/CAB/MIN.PROV/FIN.ECO/2022 OF OCTOBER 14, 2022 SETTING THE TAX RATES ON RENTAL INCOME……………… …………….………………………………………..5

Comment les taxes environnementales peuvent-elles accroître la durabilité de la croissance économique dans les pays à faible revenu ? Les taxes environnementales peuvent être définies comme toute taxe imposée sur une base dont l’impact négatif sur l’environnement est avéré, par exemple les droits de douane à l’importation sur les matières plastiques, les taxes sur les embouteillages ou les accises sur les engrais. Ils ont été largement promus comme un moyen de réduire les dommages environnementaux tout en augmentant les revenus des pollueurs. Parce qu’ils sont généralement calculés sur des produits et des volumes tangibles, ils sont également souvent considérés comme plus difficiles à éluder que d’autres impôts basés sur des concepts plus abstraits, ce qui en fait des instruments attrayants pour les pays à faible revenu. La taxe environnementale qui a fait le plus l’objet de discussions est sans aucun doute la taxe carbone, qui est prélevée sur la teneur en carbone de différents biens, fortement corrélée à la quantité de combustibles fossiles nécessaires à leur production. Les taxes sur le carbone sont considérées comme un outil essentiel pour réduire les gaz à effet de serre, et leur introduction fait l’objet d’un soutien presque universel dans le monde entier. Cela inclut l’Afrique subsaharienne, avec les Nations Unies, le Fonds monétaire international et l’OCDE qui promeuvent tous leur mise en œuvre dans divers pays de la région à différents moments. La taxation du carbone à la rescousse : mais l’est-elle vraiment ? Cependant, il y a peu de preuves que les gouvernements africains les considèrent comme une priorité nationale. Selon le tableau de bord de la tarification du carbone de la Banque mondiale, seuls le Gabon et le Sénégal envisagent actuellement leur introduction, après l’introduction d’un tel tableau en Afrique du Sud en 2019, qui n’a sans doute pas abouti à grand-chose à ce jour. En soi, ce n’est pas surprenant, car l’Afrique a les émissions par habitant les plus faibles au monde

The KPMG RDC SA firm is pleased to invite you to a webinar that it is organizing on January 9, 2024 from 10:00 a.m. to 11:30 a.m. GMT+1 on the innovative measures introduced by the finance law for the 2024 financial year. Under the moderation of our Tax and legal team, this webinar will be hosted by Luison KIYOMBO, Managing Director of KPMG RDC SA and Partner with proven experience in tax and legal matters. This bilingual and interactive webinar will allow participants to understand the impact of these innovations on the tax management of their companies' operations, with practical cases. Authorized persons from the Tax Administrations will be involved in the debate. participation is free upon prior registration