Friday, February 17, 2023 in Brazzaville, Jean-Baptiste Ondaye, Minister of Economy and Finance, launched the campaign to popularize the instruction for the application of the tax provisions contained in Law No. 77-2022 of December 22, 2022 on the Finance Act for the year 2023. This instruction dates from February 8, 2023 and was signed by Ludovic Itoua, Director General of Taxes and Domains (DGTC).
The DGTC instruction concerns the provisions of the General Tax Code (GTC) and non-codified texts.
With regard to the GTC, the legal provisions relate to personal income tax (IRPP); corporate tax (IS); and various arrangements.
Extract from the instruction
By way of illustration on the IRPP The amendments relating to personal income tax relate to Articles 30 bis, 42, 45, 46, 47 and 49 of the CGI, Volume 1. "Article 30 bis (new): Taxpayers subject to the tax regime according to the real profit must, as part of their tax obligations, electronically declare and electronically pay the taxes, duties and taxes for which they are liable, in application of the legal provisions in force. Failure to comply with the provisions of the paragraph above is sanctioned by a penalty of 10% of the amount to be declared. Under penalty of inadmissibility, the financial statements must be attested and certified by a chartered accountant, in the absence of an auditor in their entity. The latter must provide proof of a tax morality certificate for the current year." With regard to the non-codified texts, the provisions relate to the land ownership regime; Value Added Tax (VAT); the use of certified electronic invoicing machines; excise duty; the Electronic Stamp; and the Single Tax on Salaries (TUS).
According to Ludovic Itoua, "the popularization of the application instruction is a great event, a real meeting of giving and receiving between the Tax Administration and all the partners. The objective, within the framework of this exercise, is to facilitate understanding of the new tax provisions, in order to avoid inappropriate interpretations, prevent unnecessary tax disputes, promote tax compliance and the proper application of the Law, on the one hand, and provide the public treasury with the resources necessary for the conduct of government action, on the other hand. For this year, the Government's expectations in terms of tax revenue amount to 668 billion CFA francs".
In launching the work of this campaign, Jean-Baptiste Ondaye declared the following: "I hope that this work will lead to the improvement of the collection of tax and customs revenues and the achievement of the objectives that I had fixed in my communications of November 26 and December 3, 2022, at 1100 billion CFA francs in tax revenue, including 800 billion CFA francs in taxes and 300 billion CFA francs in customs in 2023, against 794 billion CFA francs planned in the 2023 Finance Law”. As a reminder, this campaign is part of the first of the six challenges of the roadmap of the Minister of Economy and Finance, Jean-Baptiste Ondaye, namely: "the mobilization of resources, with a view to implementation of the National Development Plan (PND) 2022-2026, as well as the optimal functioning of the State”.
The Communication Unit of the Ministry of Economy and Finance