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: Ordonnance-loi n° 13/001 du 23 février 2013 fixant la nomenclature des impôts, droits, taxes et redevances des Provinces et des Entités Territoriales Décentralisées ainsi que leurs modalités de répartition

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Read the untranslated law here: http://www.leganet.cd/Legislation/Dfiscal/Impot/OL.13.001.23.02.2013.htm

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. the President of the Republic, pursuant to the Constitution, as amended by law No. 11/002 of January 20, 2011 revision of certain articles of the Constitution of the Democratic Republic of Congo especially in articles 129 and 221;
Seen, such as modified and complemented to date, the law n ° 08/012 of 31 July 2008 on the General principles on the free administration of provincial and territorial entities;
Pursuant to law n ° 13/007 of January 22, 2013 bearing clearance of the Government;
Revised Ordinance-Law No. 009/2012 September 21, 2012, fixing the nomenclature of taxes, duties, taxes and charges of the Provinces and the decentralized territorial entities, as well as their terms of distribution;
On the proposal of the Government of deliberate in Council of Ministers;
 
 
O R D O N N E: title I: Article 1 General provisions: this Ordinance-Law fixed the nomenclature of taxes, duties, taxes and charges of the Provinces and the decentralized territorial entities and their terms of distribution.
The rules of collection of taxes, duties, taxes and provincial royalties and premises referred to in paragraph 1(e) l are laid down through d edicts and decisions of legislative organs, in accordance with national legislation.
 
Article 2: The nomenclature referred to article 1 above and resumed in the annex to this Act order.
It includes:-taxes and duties provincial and local;
-the fees and expenses of common interest;
-fees specific to each Province and territorial local entity.
However, each Province-specific taxes are levied on local materials not imposed by the central Government. They are either compensatory or tax in accordance with the legislation on the classification of taxes and provincial rights.
 
 
TITLE II. THE PROVISIONS RELATING TO TAXES, DUTIES, TAXES AND FEES PROVINCIAL AND LOCAL.
 
Chapter i. taxes provincial and local section 3: provincial and local taxes include:-tax on the area of the properties built and non-built;
-l tax on motor vehicles;
-l tax on rental income;
-l minimum personal tax.
 
 
CHAPTER II. TAXES and charges interest common Article 4: taxes of common interest include:-the special charge of road traffic;
-the annual fee for the issuance of the licence;
-the consumption tax on beer, l alcohol, spirits and tobacco;
-tax area on forest concessions;
-tax area on mining concessions;
-The tax on sales of the precious materials of artisanal production;
-All other taxes or charges imposed by law.
Rules for l plate, the rate and the procedures for recovery of charges of any kind are laid down by Parliament in initial or amending finance laws.
However, finance laws may decide to delegate to the provincial assemblies and to the legislative organs of territorial entities, the power to fix the rate or the procedures for recovery of certain taxes, provincial and local taxes under the conditions laid down in such assemblies or legislative bodies.
 
Chapter III: TAXES specific section 5: specific to each Province and territorial local entity taxes are levied on local materials not imposed by the Central power. They are either compensatory or tax in accordance with annex l to this Act order.
 
 
Title III: The modalities of distribution of revenue D interest common Article 6: the share of revenues of common interest allocated to territorial entities is set at 40%.
The distribution of resources between territorial entities decentralized is function of the criteria of production capacity, the area and population.
L edit determines the allocation mechanism.
 
 
Title IV: Provisions ABROGATOIRES and final Article 7: are repealed all prior provisions contrary to this order-Act, including Decree-Law No. 089 10 July 1998 establishing the new nomenclature of the fees authorized to decentralised administrative entities, recipes of common interest and tax revenues transferred by the State entities.
 Section 8: This Act order comes into force on the date of its publication in the Official Journal.
 
Done at Kinshasa, 23 February 2013 Joseph KABILA KABANGE Augustin MATATA PONYO Mapon Prime Minister