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Article 5: Within the meaning of the said code, it is necessary to understand by: CUSTOMS COMMISSIONER: legal person whose profession is to carry out, in his name and on behalf of others, the customs formalities concerning the declaration of goods.

The tax adjustment today in the Democratic Republic of Congo, is in general, the classic result of a tax audit or an accounting audit of a company.

The measures relating to customs duties included in this Law modify and supplement Ordinance-Law No. 10/002 of 10 August 2010 on the customs code.

The tax measures included in articles 17, 18, 19, 20,21, 22,24, 25, 26, 27, 28,29 and 30 of the Finance Law n ° 19/005 of December 31, 2019 for the 2020 financial year are applicable within the framework of this law.

As part of the agreement between the Government of the DRC and the IMF on Credit Facilitation,

The tax audit can be canceled if the tax auditor does not follow the procedure.

This title asserts the exclusive right of the tax administration to verify, both on documents and on site, the accuracy of the declarations made by taxpayers, and to proceed, in certain cases, to

The rates of duties, taxes and fees to be collected at the initiative of the Ministry of Water Resources and Electricity are set in US Dollars,

Art. 1. Articles 5, 6, 9 and 20 of Ordinance-Law 89-017 of February 18, 1989 authorizing the revaluation of the fixed assets of companies are amended and supplemented as follows: Non-depreciable fixed assets must be reassessed according to the usefulness that their possession presents for the company on December 31, 1997, at their estimated cost of acquisition or reconstitution as is.

Art. 1. This ordinance-law is applicable to any company subject to professional contribution, or which is temporarily or definitively exempt from it, whatever its legal form.

Desirous of concluding a convention for the avoidance of double taxation and the prevention of tax evasion and evasion with regard to taxes on income and on capital.

Digital transformation stimulates innovation, generates productivity gains and improves services while promoting more inclusive and sustainable growth and improved well-being.