Campaign to popularize the instruction on the application of tax provisions in Pointe-Noire
668 billion CFA francs expected from the DGID in the Congolese State budget for the 2023 financial year
28 Feb, 2023
Ten days after the Department of Brazzaville, Ludovic Itoua, Director General of Taxes and Lands (DGID), launched, on Tuesday February 28, 2023, in the conference room of the Autonomous Port of Pointe-Noire (PAPN), the popularization campaign , in the Departments of Pointe-Noire and Kouilou, of the instruction for the application of the tax provisions of Law No. 77-2022 of December 27, 2022, on the Finance Law of the Congolese State, financial year 2023. 668 billion of F CFA are expected from the tax administration in this budget.
"The budgetary objectives assigned to the General Directorate of Taxes and Lands (DGID), for this year 2023, amount to 668 billion CFA francs. It is with your support that we will be able to take up the challenge and achieve this objective, in order to provide the Government with the necessary resources to cover public expenses, meet needs in the general interest, and meet priority expenditure (including the financing of the National Development Program-PND- 2022-2026), dear to his Excellency Mr. Denis Sassou-N'Guesso, President of the Republic, Head of State", declared Ludovic Itoua, in his speech.
"The tax measures recommended in the new Finance Law relate essentially to broadening the tax base, strengthening the capacity to collect service revenue, improving the business tax environment, securing revenue from estates and the reduction of tax expenditure,” he explained.
During this meeting between Ludovic Itoua and executives, agents of the Tax Administration, economic operators and taxpayers of Pointe-Noire-Kouilou, Arnaud Mbouni, Tax Inspector, Head of the Regulation Department at the GDID, presented and explained the tax provisions contained in this Act.
Excerpt from the instruction
"The rate of the patent contribution is set as follows: 10,000 CFA francs for taxpayers whose flat-rate turnover (CA) does not reach 1,000,000 CFA francs and for agricultural operating entities in the broad sense (agriculture, inland fishing, animal husbandry)”. “As part of the 2022-2023 Resilience Plan, put in place to counter the harmful effects of the food crisis resulting from the Russian-Ukrainian war, the Congolese Government, through taxation, has decided to take measures incentives for the agricultural sector. In particular, by exemption from corporate tax (IS) and special corporate tax (TSS), as well as by a lump-sum patent for agricultural operating entities,” commented the legislator.
Séraphin Ndion, Director of General Audits and Research at the DGID, enlightened taxpayers on the questions asked by the participants, relating to certain provisions of the Law. In this case, the amendments relating to personal income tax (IRPP), which relate to articles 30 bis, 42, 45, 46, 47 and 49 of the General Tax Code (CGI), Volume 1 "Article 30 bis (new): Taxpayers subject to the system of taxation according to the actual profit must, within the framework of their tax obligations, carry out the electronic declaration and the electronic payment of the taxes, duties and taxes for which they are liable. 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 Certificate of tax morality for the current year".
Recall that this campaign to popularize the new tax provisions was launched on Friday, February 17, 2023 in the Department of Brazzaville, by Jean-Baptiste Ondaye, Minister of Economy and Finance.
On the occasion of this popularization campaign in Brazzaville and Pointe-Noire-Kouilou, a minute of silence was observed in memory of Mrs. Antoinette Matingou, Director General of Taxes and Estates from 2003 to 2010, who died on Friday February 3, 2023 .
The Communication Unit of the Ministry of Economy and Finance