Key Benefits:
Ordinance-Law No. 13/003 of 23 February 2013 reforming procedures for the collection of non-tax revenues
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 Act No. 11/011 of 13 July 2011 on Public Finance;
Having regard to Act No. 13/007 of 22 January 2013 empowering the Government;
Revu l’Ordonnance-loi n° 010/2012 du 21 septembre 2012 portant réforme des procedures relatives à l’assiette, au contrôle et aux modalities de reprise des revenu non fiscales ;
On the proposal of the Government deliberated in the Council of Ministers,
O R D O N N E:
PART I: GENERAL PROVISIONS
CHAPTER I: DEFINITION OF CONCEPTS
Article 1:
Under this Order-Law, the following must be heard:
(a) Administration or support service
Any administration or public service that is competent to detect and dispose of duties, taxes and royalties returned to the public treasury.
(b) Non-tax revenue administration:
The Public Institution for Ordering, Control, Litigation and Recovery of Revenues from the Public Treasury other than Taxes, Duties and Excise.
(c) Taxable plate:
The economic element on which a tax rate is applied
(d) Constraints:
A pecuniary penalty imposed on any person who has not responded to a request by the Non-tax Revenue Administration or to those who have not filed, within the legal time limit, the financial statements or summary tables with the Competent Administrations.
(e) Good to pay
The title of perception of the quotity relative to the reward of litigation;
(f) Finding:
The administrative operation which consists in identifying and assessing the taxable material on the basis of the legal existence of a debt of the State.
(g) Law
Compulsory removal required by public administration or service in a predetermined situation.
(h) Fees:
The rights that arise for the benefit of the public treasury because of the existence of a fact generator.
(i) Spontaneous rights:
The rights whose encumberment does not give rise to a preliminary finding.
(j) Requirements
The right that the Public Treasury may apply to the debtor at any time to obtain payment of the fee, tax or royalty.
It determines the period for which taxable transactions must be reported by the subject supplier in arrears
(k) Generator
An event or act that, under the laws and regulations, makes the taxpayer liable for a fee, tax or royalty.
(l) Liquidation:
The determination of the amount of the debt on the subject or the debtor by indicating the bases, rates and rates applied.
(m) Rate, charge, receivable, calculation or taxation:
The document in which a fee, tax or royalty is liquidated from the Treasury;
(n) Perception note:
The public treasury collection title that allows the debtor to pay
(o) Order:
The administrative transaction consists of establishing a collection title, after pre-conformity control and regularity of the recognition and liquidation transactions, for the support of the recipe and allowing the Receiver for Non-Tax Revenue to recover the debt for the benefit of the Treasury.
(p) Plate defects:
Those who sanction the defect or delay in reporting of the elements of the plate, with regard to the legal deadlines, as well as inaccurate, incomplete or false statements;
(q) Recovery penalties:
Those who sanction the default or delay in payment of a debt, within the time limit. They include: moratorium interests, transactional fines, increments and increases.
(r) Income from participation
Those constituted by the share of the dividend paid to the State by a single shareholder or mixed economy trading company
(s) Non-tax revenues
Financial resources derived from fees, taxes, royalties and dividends under the Central Power other than taxes and customs and excise duties, collected at the initiative of the Departments and counting services.
(t) Permanent income
The sums of money continuously cashed by a public administration or institution
(u) Oil production revenues
Those generated by the oil production activity, by virtue of a convention or contract of production sharing between the State and the third parties.
(v) Receiver for non-tax revenue
The public agent of the Non-tax Revenue Authority, who acts as a public accountant, in accordance with the Public Finance Act and the General Regulation on Public Accounts.
(w) Recovery:
The transaction that allows the Receiver of the Non-tax Revenue Authority to cash an amount due to the Public Treasury, against the handover of a liberating purchase
(x) Directory of Subjects:
A notebook or a list that collects, according to a specific classification, references or information relating to natural or legal persons subject to payment of fees, taxes and royalties.
(y) Role:
The list duly signed by the competent authority of the failings to include the names and amounts of the duties, taxes and royalties due by the latter.
CHAPTER 2: OBJECT AND PAPLICATION CHAMP
Article 2:
The purpose of this Law Order is to define the procedures for the execution of the operations of the revenues of the Central Power governed by the Administration of Non-tax Revenue, in accordance with the provisions of Article 122 of the Constitution.
Article 3:
This Order-Law applies to procedures for the counting and collection of non-tax revenues of the Central Power, the procedures for the exercise of control, remedies, the right of communication, and the specific provisions relating to certain categories of revenues, including oil and participation revenues.
TITRE II : PROCEDURES D’ASSIETTE
CHAPTER I: COMPETENCE
Article 4:
The number of fees, taxes and royalties returned to the Central Power and the procedures for its observation are set by sectoral legislation.
Rates as well as the period of payment of fees, taxes and royalties shall be determined by joint order of the Minister having the finances in his or her powers and the Minister whose administration notices them and the liquids, in accordance with the legal and regulatory provisions in force.
Article 5:
The operations for the recognition and liquidation of non-tax duties, taxes and royalties of the Central Power are the competence of qualified persons under the county services, known as taxing agents, and having received the authorization in accordance with the Public Finance Act and the General Regulation on Public Accounting.
Article 6:
The taxing agents are subject to this order:
- to identify the act and act that generates a right, a tax or a royalty payable to the public treasury, as well as the related portions;
- to identify the subject matter or the debtor, as prescribed by the regulations in force;
- to calculate the amount due by the subject or debtor.
Article 7:
Taxing agents have the obligation, under penalty of sanctions provided by the Public Finance Act and the General Regulation on Public Accounts, to communicate the evidence and liquidation to the non-tax revenue management.
CHAPTER II: DETERMINATION OF THE
Section 1: Human rights assessment
Paragraph 1: Finding after spontaneous declaration
Article 8:
The determination of fees, taxes and royalties is a result of a written spontaneous statement by the applicant of an administrative document or an authorization to carry out or operate an activity with the relevant plate service.
Article 9:
For the exercise or operation of an already established activity, the operator, owner or owner of a furniture or immovable property giving rise to the payment of fees, taxes or royalties shall be required to declare the constituent elements of the plate, as well as their evolution with a competent counter service, within the time prescribed by the legislation or regulation of the sector.
Paragraph 2: Finding of an investigation or monitoring mission
Article 10:
Officers in the county and in the capacity of a restricted judicial police officer with a mission or service order signed by the competent authority may make the finding on the basis of an investigation or control.
To this end, they identify activities, concessions, movable or immovable assets that are not known to the county services and may be subject to duties, taxes or royalties for the benefit of the public treasury.
They may also carry out investigations to identify the plate elements elected during the spontaneous declaration.
Section 2: Plate Penalties
Article 11:
Failure to report, inaccurate, incomplete or misleading statements made by the operator as well as the illicit operation of an activity result in counterfeit penalties provided for in article 12 below, without prejudice to the administrative or penal sanctions that the fraud may result.
Article 12:
The count penalties for the breaches listed in the previous section of this order are calculated as follows:
20% of the rights due in the event of failure to report;
25% of rights due in the event of incomplete or false declarations;
50% of rights due to recidivism.
Section 1: Recorded and liquidated rights record
Article 13:
The taxing agents of the counting services shall maintain the administrative accounting of the fees recognized in accordance with the requirements of the General Regulation on Public Accounting. They have an obligation to communicate to the Authority’s agent of the relevant non-tax revenues the excerpt from this accounting of the accrued and liquidated rights.
