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dgid Background

National Assembly chaired by Isidore Mvouba worked out and adopted, on December 20, 2019 in Brazzaville, the finance law in other words, the Congolese state budget for the financial year 2020 at 2175.4 billion FCFA against 2226.2 billion FCFA in 2019.

This law which will determine the present and future relations between the tax administration and the taxpayers wants to be an ambitious and just text: "It aims for the fair taxation of the income of all taxpayers, all sectors of activity combined," said the minister in charge of the plan. Developed at a time when the country is going through an economic crisis, the 2020 finance law took into account a number of recommendations on widening the tax base when it was drawn up. Recommendations geared, among other things, to reducing or even eliminating tax exemptions; the taxation of all income of individuals and mainly that of managers and representatives of branches of foreign companies; the redefinition of certain passive incomes to allow their taxation thanks to the concept of the origin of the sources of incomes as well as the taxation of permanent establishments with the tax on the companies by integrating the concept of complete commercial cycle to requalify an economic activity exercised on national territory.