Lambert Ifoko, Tax Adviser at the Customs Directorate, representing Rigobert Roger Andely, Minister of Finance, Budget and Public Portfolio, launched on Wednesday 27 April 2022 in Brazzaville, the campaign to popularize the instruction on the application of tax provisions of the 2022 Finance Law. In the presence of Ludovic Itoua, Director General of Taxation and Estates, Alain Frédéric Kanga, Director of Regulation and Litigation and all Central Directors of the Tax Administration.

The campaign concerns the tax measures (new and modifications) of the law NO. 51-2021 of 31 December 2021, on the Finance Law for the year 2022. 

These amendments call for clarifications necessary for the interpretation of the the law, according to the legislator’s mindset. They concern, firstly, the General Tax Code Volume 1, through the Personal Income Tax (IRPP) and the Corporate Income Tax (IS). Secondly, these amendments concern non-codified tax texts, in particular the Value Added Tax (VAT), the Tax on Gambling, the Single Tax on Salaries (TUS) and the Excise Duty (DA).

The fiscal and parafiscal provisions concerning exceptional land duties and the costs of cadastral work per square meter on the surface areas of land and plots of land will be the subject of a specific instruction. 

Provisions relating to IRPP

By way of illustration, two articles of the IRPP have been amended, namely: Article 80 (new) of the General Tax Code, relating to details of the procedures for declaring and paying the IRPP, and Article 93 bis concerning the adjustment of provisions relating to the care of children by women. 

Article 80 (new) of the General Tax Code states: ‘’1- The income declarations of natural persons who are beneficiaries only of property income, salaries, wages, allowances, emoluments, pensions and life annuities, income from movable capital, as well as capital gains from disposals, and the possible payment of the balance of liquidation, shall be made no later than 20 March of the year following that of the disposal of the said income, to the Individual Taxation Unit (UFP) of the place of residence of the taxpayer; 2- The special declarations of operating income of natural persons in the category of industrial, commercial, handicraft and agricultural profits (BICA) and / or the category of non-commercial profits and other similar income (BNC), submitting financial statements in accordance with the OHADA Uniform Act on Accounting and Financial Reporting, as well as the payment of the related liquidation balance, if any, shall be made no later than 20 May of the year following the year of acquisition of the said income to the competent Business Unit (Large, Medium, Very Small Enterprises); 3-The income declarations of individuals falling under both categories referred to in paragraphs 1 and 2 above, are made to the Unit of Individual Taxation (UFP) or to the UPTTE of his locality, no later than June 20 of the year following that of the realization of the said income, after deduction of the installments of the IRPP/BICA or BNC or BICA already paid to his tax residence.

The balance of the IRPP liquidation, resulting from the declarations made under the conditions of this paragraph, is paid to the Individual Tax Unit (UFP). If this balance results in a tax credit, the taxpayer is authorized to claim it from the Personal Income Tax Unit (UFP), on his or her subsequent declarations’’.

It should be noted that the campaign to popularize the application instruction signed by the DGID will be conducted until 6 May 2022 in all Congo’s divisions. 

The provisions contained in the law NO. 51-2021 of 31 December 2021, on the Finance Law for the year 2022 are applicable since 1 January 2022.

The expected results of the Tax Administration in the State budget in 2022 will be 577 billion CFA francs, up from 470 billion in 2021. This means an additional 107 billion CFA francs in efforts to be made this year. 

The Press Office of the Ministry of Finance