Ordinance-Law N ° 13/003 Of 23 February 2013 On Reform L’Assiette, The Control And The Modalities Of Non-Tax Revenue Collection Procedures

Original Language Title: Ordonnance-loi n°13/003 du 23 février 2013 portant reforme des procédures relatives à l’assiette, au contrôle et aux modalités de recouvrement des recettes non fiscales

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Read the untranslated law here: http://www.leganet.cd/Legislation/Dfiscal/Impot/OL.13.23.02.2013.htm

Ordinance-Law n ° 13/003 of 23 February 2013 on reform procedures l plate, the control and the procedures for recovery of non-tax revenue. the President of the Republic, having regard 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;
Pursuant to law n ° 11/011 of July 13, 2011 regarding the Public Finances.
Pursuant to law n ° 13/007 of January 22, 2013 bearing clearance of the Government;
Reviewed l Ordinance-Law No. 010/2012 September 21, 2012 reforming procedures l plate, the control and the modalities of non-tax revenue collections;
On the Government proposal to deliberate in Council of Ministers, title I: General provisions chapter I: defining the CONCEPTS Chapter 2: object and field of APPLICATION title II: DES PROCEDURES D plate chapter I: jurisdiction chapter II: DETERMINATION of the base section 3: OBLIGATIONS of L AGENT taxing in report with the finding and the LIQUIDATION of the rights title III: scheduling of duties, TAXES and charges chapter I : JURISDICTION CHAPTER II: PROCEEDINGS IN MATTERS D SCHEDULING TITLE IV: RECOVERY OF DUTIES, TAXES AND CHARGES CHAPTER I: JURISDICTION CHAPTER II: RECOVERY CHAPTER III: RECOVERY FORCE TITLE V: OF THE REMEDIES CHAPTER I: GENERAL CHAPTER II: CHAPTER III ADMINISTRATIVE APPEALS: JUDICIAL TITLE VI: EXERCISE OF CONTROL CHAPTER I: COMPETENCE AND FIELD D ACTION CHAPTER II: EXERCISE OF CONTROL CHAPTER III (: Right of COMMUNICATION title VII: to the relating to oil revenue and equity title VIII special provisions: provisions of ABROGATOIRES and finals O R D O N N E: title I: General provisions chapter I: DEFINITION of CONCEPTS Article 1: under the terms of the Act order, is meant by: has) Administration or service d trim any authority or any public competent to find and liquidate the rights taxes and royalties accruing to the public Treasury.
b) non-tax revenue Administration: L public institution responsible operations d scheduling, control, litigation, and other than taxes, customs duties and Excise d Treasury revenue collections.
c) taxable base: the economic element to which one applies a rate of taxation) penalties: A penalty imposed on any person, n not responding, after have been implementation remains, to a request for information he addressed the Administration of non-tax revenues or those n who filed within the statutory period, financial statements or tables of synthesis with the competent Administrations.
e) good to pay the title of perception of the proportion relative to the premium of litigation;
f) finding: L administrative operation which consists in identifying and assessing the taxable matter on basis of legal existence of a debt owed to the State.
(g) law mandatory levy payable by an administration or public service in a predetermined position).
h) accruals: rights arising for the benefit of the public Treasury of the fact of the existence of one operative.
i) spontaneous rights: rights l cashing does not give rise to a prior finding.
j) liability law that the Treasury may argue, from d sometime, from the person liable for the payment of the fee, tax or royalty.
It determines the period in respect of which taxable transactions must be reported by the subject provider liable k) fact generator L event or act that, under the laws and regulations, make the liable taxpayer d one right, one tax or (d) a fee.
l) Liquidation: the determination of the amount of the claim on subject l or the debtor indicating the bases, rates and tariffs applied.
     m) flow, costs, debt, calculation or taxation Note: document in which is being wound up, a right, a tax or fee payable to the public Treasury;
(n) Note by perception: the title for the collection of the amount owed to the Treasury that allows the debtor's discharge o) scheduling: L administrative operation that consists in establishing a collection title, after prior checking of the compliance and regularity of the transactions of realization and liquidation, for support of the recipe and allowing the receiver for the Administration of non-tax revenue to recover the debt for the benefit of the public purse.
p) penalties d Base: those who punish failure or delay of declaration of the plate elements, under legal deadlines, as well as inaccurate, incomplete or false.
q) recovery penalties: those that punish failure or late payment d a claim in a timely manner.  They include: interest, transactional fines, increases and increases.
(r) revenue of interests vested on the part of the dividend paid to the State by a commercial company United shareholder or d economy mixed s) non-tax revenue the financial resources generated from fees, taxes, royalties and dividends under Central authority other than taxes and customs and Excise d rights, perceived l initiative of the ministries and services d plate.
t) permanent revenue the sums of money collected continuously by an administration or a public establishment u) oil production revenues generated by oil production, by virtue of one activity convention or d a production sharing contract between the State and third parties.
v) receiver for non-tax revenue L public official of the Administration of non-tax revenue that public accountant office, in accordance with the Act relating to public finance and the General regulations on public accounting.
(w) recovery: L operation which allows to the receiver for the Administration of revenues non-tax cash a sum which is due to Treasury public, however d one acquired discharge x) directory taxable persons: book or the list which brings together according to a determined classification, references or information pertaining to natural persons or legal subject to the payment of duties, taxes and charges.
y) Role: the list signed by competent authority of defaulting taxpayers picking up the names and amounts of duties, taxes and charges owed by the latter.
 
Chapter 2: Object and field D APPLICATION Article 2: this Act order has to define procedures d implementation of the operations of the revenue of the Central power supervised by the Administration of non-tax revenues, in accordance with the provisions of article 122 of the Constitution.
 
Article 3: The Act order aims d base procedures and collection of non-tax revenues of the Central power, the modalities of exercise of control, remedies, the right of communication, as well as the special provisions relating to certain categories of oil revenue and participation.
Title II: PROCEDURES D plate chapter I: jurisdiction Article 4: L plate of duties, taxes and charges back to Central power as well as its finding procedures are laid down in sectoral legislation.
The rate and the period of payment of duties, taxes and charges are fixed by joint order of the Minister having finance in his or her attributions and which the administration finds them and the liquid, in accordance with the legal and regulatory provisions in force on the matter.
 
Article 5: Operations for finding and payment of duties, taxes and non-tax from Central power charges are the responsibility of qualified persons under services d plate, known as taxing officers, and having received l clearance in accordance with the Act relating to public finance and the General regulations on public accounting.
 
Article 6: The taxing officers are required in accordance with this Ordinance-Law:-d identifying the Act and the operative d a, d d any tax a royalty payable to the Exchequer and the d plate elements y;
-raise the d l subject identification elements or of the debtor, as prescribed by the regulations in force;
-to calculate the amount owed by subject l or the debtor.
 
Article 7: Taxation officers have the obligation, under penalty of sanctions under the Act relating to Public Finances and the General regulations on public accounting, disclose the finding and liquidation to the authorising officers of l non-tax revenue Administration.
 
 
CHAPTER II: DETERMINATION OF THE BASE

1st section: recognition of rights paragraph 1: due to a spontaneous declaration Article 8 recognition: recognition of duties, taxes and charges is the result of a spontaneous statement of applicant d an administrative document or d a d leave exercise or d operate with the d plate relevant service activity.
 
Article 9: For fiscal or exploitation d already installed activity, operator, owner or holder d a real or personal property giving rise to the payment of duties, taxes or charges has the obligation d declare the elements of l plate, as well as their evolution from Department d competent plate, within the time limit prescribed by the laws or regulations of the sector.
 
Paragraph 2: Finding resulting from an investigation or a control mission Article 10: agents under services d plate and quality officer judicial police competence restricted and equipped d a mission or service signed by l authority, order can operate the finding on basis of a survey or (d) a control.
For this purpose, they identify activities, concessions, movable or immovable property no doors to the knowledge of the services of plate and which might be hit fees, taxes or charges for the benefit of the public purse.
They can also conduct investigations to identify items d plate evaded during the spontaneous declaration.
 
 
Section 2: Penalties d plate Article 11: failure to declare, inaccurate, incomplete or false statements made by operator l and l operating illicit d activity give rise to penalties d plate provided for in section 12 below and this, without prejudice to administrative or criminal penalties as found fraud can result.
 
Article 12: Penalties d base related to the deficiencies listed in the previous article of this Act order are calculated as follows: 20% of the duties payable in the event of default of declaration;
25% of human caused if incomplete or false;
50% of the fees due in case of recidivism.
 
 Chapter 3: OBLIGATIONS of L AGENT taxing in report with the finding and the LIQUIDATION of Rights Section 1: maintenance of the register of recorded and liquid rights Article 13: the taxing officers d plate hold administrative accounting of accruals, in accordance with the prescribed by the General regulations on public accounting.  They have the obligation to communicate to l l authorising revenue Administration non-tax qualified l extract from this accounting of rights ascertained and liquidated.