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Decree No. 12/029 of 23 August 2012 prohibiting the control and collection of taxes, duties, taxes and other royalties due to the State without the request of the financial authorities.

The Prime Minister,

In view of the Constitution, as amended by Act No. 11/002 of 20 January 2011 revising certain articles of the Constitution of the Democratic Republic of the Congo of 16 February 2006, specifically in its article 92;

Having regard to Act No. 004/2003 of 13 March 2003, as amended and supplemented to date, reforming tax procedures;

Having regard to Order No. 12/003 of 18 April 2012 appointing a Prime Minister, Head of Government;

Having regard to Order No. 12/004 of 28 April 2012 appointing Deputy Prime Ministers, Ministers, a Minister Delegate and Deputy Ministers;

Having regard to Order No. 08/073 of 24 December 2008 concerning the organization and operation of the Government, practical modalities for collaboration between the President of the Republic and the Government and between members of the Governments;

Having regard to Order No. 08/074 of 24 December 2008 establishing the powers of the Ministries;

Revued Decree No. 011/03 of 21 January 2011 prohibiting the control and recovery of taxes, duties, taxes and royalties due to the State without the request of the financial authorities;

Considering the Government’s policy to improve the business and investment climate in the Democratic Republic of the Congo;

Considering the necessity;

On a joint proposal by the Minister of Justice and Human Rights and the Minister Delegate to the Prime Minister, in charge of Finance;

The Council of Ministers heard:

DECRETE:

Article 1:

The financial authorities alone have the exclusive authority to verify on-site or on-site the accuracy of the declarations of all taxes, duties, taxes and other royalties due to the State by the debtors in accordance with the legal provisions in force.

Article 2:

Any judicial police officer with general or restricted jurisdiction or any judicial police inspector, any security and intelligence service, any public official of the State may conduct investigations in respect of the monitoring and collection of taxes, duties, taxes and other royalties due to the State only if required by the Prosecutor of the Republic of the Judiciary by the Customs Administration, the Tax Administration or the Administration of Non-tax Revenue.

Article 3:

In the event of a referral by the Public Prosecutor, the services referred to in article 2 above shall act only in support of the requesting Administration, in accordance with the provisions of article 1 of this Decree.

Article 4:

Any interference with unauthorized services, as well as any investigation by judicial police inspectors, security or intelligence services, officers of the Public Prosecutor’s Office in the matter of the monitoring and recovery of taxes, duties and taxes and other royalties due to the State, without prior referral from the Prosecutor of the Republic of the Jurisdiction by the Customs Administration, the Tax Administration or the Administration of Non-tax Revenue, are prohibited and result in disciplinary proceedings

Article 5:

The provisions of articles 125, 147, 148, 149, 149 bis, 149 ter, 150, 150e and 180 of the Criminal Code include all perpetrators, co-authors and accomplices of acts of falsehood and use of falsehood, corruption, trafficking in influence and infringement by public officials on the rights guaranteed to individuals.

Article 6:

Is repealed, Decree No. 011/03 of 21 January 2011 prohibiting the control and recovery of taxes, duties, taxes and royalties due to the State without the request of the financial authorities.

Article 7:

The Minister of Justice and Human Rights and the Minister Delegate to the Prime Minister, responsible for Finance, are responsible, each with respect to him, for the execution of this Order which comes into force on the date of its signature.

Done in Kinshasa, 23 August 2012.

MATATA PONYO Mapon.