
On Tuesday, May 6, 2025, in Brazzaville, François Mounzéo Breitzer, Tax Advisor, representing Christian Yoka, Minister of Finance, Budget, and Public Portfolio, launched the awareness campaign for the implementation instructions for the tax provisions of Law No. 47-2024 of December 30, 2024, on the Finance Act for the year 2025. He was joined by the Director General of Taxes and State Property (DGID), Ludovic Itoua, and the Director of General Audits and Research, Séraphin Ndion.
The objective of this campaign is to provide a clear understanding of the new tax provisions, in order to avoid misinterpretations; to prevent unnecessary tax disputes and to promote both tax compliance and proper application of the law, on the one hand; and to provide the Public Treasury with the necessary resources to conduct government action, on the other.
It should be noted that 894 billion 331 million CFA francs are expected in tax revenues for 2025.
"To reach this amount, we must necessarily strengthen trust among taxpayers and investors; broaden the tax base; secure revenue; promote tax compliance; and combat fraud and tax evasion," stated Ludovic Itoua.
Regarding tax provisions, the amendments made to this Act affect, first, Volumes 1 and 2 of the General Tax Code (CGI); then, the uncodified texts; and finally, the new provisions.
For Volume 1 of the CGI, the amendments concern personal income tax (IRPP); corporate income tax (IS); and miscellaneous provisions. For Volume 2, they relate to registration fees (DE) and real estate tax (TI).
Regarding the uncodified texts, the amended provisions relate to value added tax (VAT); excise duties (DA); the audiovisual royalty (RAV); gambling taxes; the single payroll tax (TUS); and the fund transfer tax (TTF).
Regarding the new provisions, the amendments apply to the Tax on Non-Recoverable Packaging; tax regimes under establishment agreements; activities eligible for the benefits of the Investment Charter; and the revision of valid establishment agreements.
Launching the campaign, the Tax Advisor to the Minister of Finance, Budget, and Public Portfolio urged tax officials to be pedagogical in supporting taxpayers when new tax provisions are introduced.
Breitzer François Mounzéo took the opportunity to provide the following clarification, on behalf of Minister Christian Yoka, to taxpayers: "By memorandum no. 0055/MFBPP-CAB dated February 4, 2025, the Minister set the application date for the new excise duty rates as February 1, 2025. He had allowed February sales, reported in March 2025, to be exempt from administrative rigor. However, he had prescribed that March sales, reported in April 2025, be in compliance with the law, especially with regard to the new rates.
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