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Ordinance-Law No. 13/001 Of February 23, 2013, Fixing The Nomenclature Of Taxes, Duties, Taxes And Charges Of The Provinces And The Decentralized Territorial Entities And Their Modalities Of Distribution

Original Language Title: Ordonna nce - loi   n°   1 3 /0 0 1  du  2 3 f év ri e r 2 0 1 3 f ixa nt la nome nc la t ure de s i mpôt s , droits ,   t a x e s e t re de v a nc e s   de s P rov ince s e t...

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Decree-Law No. 13/001 of 23 February 2013 establishing the nomenclature of the taxes, duties, taxes and royalties of the Decentralised Provinces and Territorial Entities and their distribution modalities

President of the Republic,

In view of the Constitution, as amended by Act No. 11/002 of 20 January 2011 on the revision of certain articles of the Constitution of the Democratic Republic of the Congo, especially in its articles 129 and 221;

Considering, as amended and supplemented to date, Act No. 08/012 of 31 July 2008 on general principles on the free administration of the Decentralised Provinces and Territorial Entities;

Having regard to Act No. 13/007 of 22 January 2013 empowering the Government;

Revu l'Ordonnance-loi n° 009/2012 du 21 septembre 2012 fixant la nomenclature des taxes, fees, taxes et royalties des Provinces et des Entities Territoriales Décentralisés ainsi que leurs modalities de apportion ;

On the proposal of the Government deliberated in the Council of Ministers;

O R D O N N E:

PART I: GENERAL PROVISIONS

Article 1:

This Act sets out the nomenclature of the taxes, duties, taxes and royalties of the Decentralised Provinces and Territorial Entities and their distribution modalities.

The rules for the collection of provincial and local taxes, duties, taxes and royalties referred to in paragraph 1 shall be set by way of legislative issuances or decisions, in accordance with national legislation.

Article 2:

The nomenclature referred to in section 1 above is reproduced in the Appendix to this Legislative Order.

It includes:

- provincial and local taxes and duties;

- taxes and fees of common interest;

- taxes specific to each Province and Decentralised Territorial Entity.

However, taxes specific to each Province are levied from local materials not imposed by the Central Power. They are either, compensation or tax in accordance with the legislation on the nomenclature of provincial taxes and duties.

PART II. PROVISIONS RELATING TO IMPOTS, RIGHTS, TAXES AND PROVISIONAL AND LOCAL REDEVANCEs.

CHAPTER I. PROVISIONAL AND LOCAL IMPOTS Article 3:

Provincial and local taxes include:

- tax on the area of built and unbuilt properties;

- tax on self-propelled vehicles;

- rental income tax;

- minimum personal tax.

CHAPTER II. TAXES AND REDEVANCES D’INTERET COMMUN

Article 4:

Common interest taxes include:

- special road traffic tax;

- the annual fee for the issuance of the licence;

- the consumer tax on beer, alcohol, spirits and tobacco;

- the area tax on forest concessions;

- the land tax on mining concessions;

- The sales tax on precious artisanal production materials;

- Any other taxes or fees established by law.

The rules relating to the base, rate and method of recovery of taxation of any kind are set by Parliament in the original or corrigendum financial laws.

However, the financial laws may decide to delegate to the Provincial Assembly and the legislative bodies of the Decentralized Territorial Entities, the power to determine the rate or modalities for the collection of certain provincial and local taxes, under the conditions established by the said assemblies or legislative bodies.

CHAPTER III: SPECIFIC TAXS

Article 5:

Taxes specific to each Province and Decentralized Territorial Entity are levied from local materials not imposed by the Central Power. They are either paid or taxed in accordance with the Schedule to this Order-Law.

TITRE III : DES MODALITES DE REPARTITION DES RECETTES D’INTERET COMMUN

Article 6:

Share of common interest income

Decentralised Territorial Entities is established at 40%.

The distribution of resources between the Decentralized Territorial Entities is based on the criteria of production capacity, size and population.

The edit determines the distribution mechanism.

PART IV: ABROGATIVE AND FINAL PROVISIONS

Article 7:

Any earlier provisions contrary to this ordinance-law are repealed, including Decree-Law No. 089 of 10 July 1998 establishing the new nomenclature of taxes authorized to decentralized administrative entities, administrative revenues of common interest and tax revenues granted by the State to the Entities.

Article 8:

This Legislative Order comes into force on the date of its publication in the Official Gazette.

Done in Kinshasa, 23 February 2013

Joseph KABILA KABANGE Augustin MATATA PONYO Mapon Prime Minister