Ordinance-Law No. 13/005 February 23, 2013 amending and supplementing certain provisions of law No. 004/2003 of 13 March 2003 amending reformed procedures the tax, 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 ° 13/007 of January 22, 2013 bearing clearance of the Government;
Reviewed, such as modified and complemented to date, law No. 004/2003 of 13 March 2003 on reform of the tax procedures;
Reviewed l Ordinance-Law No. 008/2012 September 21, 2012 amending and supplementing certain provisions of law No. 004/2003 of 13 March 2003 on the reform of tax procedures;
On the proposal of the Government of deliberate in Council of Ministers, O R D O N N E: Article 1: articles 3, 5, 17, 23, 28, 31, 43, 52, 63, 66, 72, 86, 89, 91, 92, 93, 94, 97, 98, 99, 105, 105 bis, ter 105, 108 and 111 of the Act No. 004/2003 of 13 March 2003 on the reform of tax procedures are modified and completed as follows : "Article 3: persons referred to in section 1 above are required to subscribe, in the conditions and time limits laid down in chapter II of this title, statements according to the model provided by Tax Administration. ''
They may do so either on paper or electronically. They determine, in such statements and under their own responsibility, taxation bases and the amount of taxes and other duties, in accordance with the legal provisions.
Statements in paper form, duly completed, dated and signed by the debtors or their representatives, shall be lodged with the competent services of l Administration of taxes.
The statements by electronic subscription terms are fixed by order of the Minister having finance in his/her attributions.
In the event of death of the person liable, must be subscribed by his heirs, legatees and universal grantees or their agents.
Statements must be taken even if the debtor is exempt.
Exempted persons are exempted from the obligation to subscribe the statements, with the exception of those relating to the taxes which they are liable.
Without prejudice to the provisions of the preceding paragraph, the committed local diplomatic missions, international organizations adhere themselves to the relevant departments of the Administration of taxes, statements on remuneration their allocated and pay the corresponding tax.
"However, these diplomatic missions and international institutions can subscribe such statements on behalf of their engaged local and pay the corresponding tax.
"Article 5: all indebted that s abstained from voting to endorse his statement in fact time subject letter worth notice declare.". In this case, it has a period of five days from receipt of the letter to regularise its situation, the postmark or the deposit slip being authentic. This provision only s applies not for repeat offences.
"However, with regard to diplomatic missions and international organizations, the collection letter worth formal report is sent directly to their committed local.
' Article 17: any physical or legal person, liable to pay l professional tax, remuneration and exceptional tax on the remuneration of the expatriate staff is required to sign a statement each month, within ten days following the month in which wages have been paid or placed at the disposal of the beneficiaries. ''
This declaration must be purchased even if salaries are not paid. In this case, it is marked "Nil" in regards to wages paid and corresponding tax".
' Article 23: those liable to pay tax on earnings and profits as well as those of l d turnover tax affairs must, for each transaction, issue an invoice or a document in lieu thereof whose records are determined by regulatory means.
"Article 28: Les Agents Agents l Administration of taxes, fitted with a verification order signed by the competent official, can check the accuracy of the declarations subscribed by those liable to pay on-site."
Verification can be general or specific.
The General audit covers all taxes and taxes on the entire non-prescribed.
The spot check is to control a single tax on a less than a fiscal year period.
It s exercises at the seat of l company or instead of its main premises during hours of service. «In l hypothesis which, for objective reasons, the control cannot s perform in these places, the debtor should specifically ask qu it takes place, either in the offices of its accountant, or the premises of l Tax Administration.
"Article 31: where the interests of the Treasury may d be compromised, the Tax Administration can carry out without delay an unannounced audit. '' In this case, the audit opinion is delivered by hand to the taxpayer during the first intervention. In this first speech, operations must be confined to physical findings on including inventories, prices, and controls of the existence of mandatory accounting documents.
The control itself can begin only in the conditions and time limit provided for in the previous article, so that the taxpayer can be assisted by a counsel of his choice.
Unannounced audit may also include l professional tax on remuneration and exceptional tax on expatriate staff remuneration, in the case of concealment d taxable items intended monthly basis for calculation of these taxes'.
' Article 43: L Administration of taxes has the right to recall any taxes or supplements d taxes owed by taxpayers as l current and four previous years. '' However, when the tax credit on the added value which the reimbursement is sought finds its origin in the period prior to the right of recall, l Tax Administration may exercise its right even beyond that time limit.
The period provided for in paragraph 1 above is interrupted by the notification of recovery, by the declaration or any other act with recognition of tax on the part of liability or notification d a certified report d tax violations.
When an instance civil, commercial or criminal or any other Administration has revealed the existence of fraud to tax incidence, time runs from the revelation of the facts".
' Article 52: any person whose activity falls within the scope d application of taxes is required to provide the information that is requested within twenty days, l Tax Administration and to submit to any request of the officers referred to in section 46 above, books which the holding is prescribed by the regulations concerning taxes, as well as the parts and attachments.
"Section 63: s proceedings exercisable under the constraints given by the tax collector. ''
Before taking office, the tax receiver takes oath before the Tribunal de Grande Instance of the spring.
The formula of the oath and the specific requirements for access to the tax collector function are determined by regulation".
' Article 66: prosecution measures include:-the notice to third party holders;
-securities, real estate foreclosures and sales arising therefrom;
-the temporary closure of the establishments per l of sealing.
' Article 72: all disputes relating to the payment of contributions and proceedings are heard by the tax collector. ''
In case of dispute about the validity and the form of acts of prosecution, the opposition suspends the execution of the seizure until the judicial decision.
The judicial decision referred to in the previous paragraph must be made within a period of thirty days from the date of referral to the tribunal. Failing judicial decision within this period, the suspension of the execution of the seizure is lifted".
' Article 86: when supplements d taxes or taxation d office, the basis for calculation of the penalties of recovery is only consisting of the principal amount of duties evaded, reconstituted or fixed at a flat rate by law. ''
In case of payment beyond the period prescribed in section 60 of this Act, the penalties of recovery are calculated based on the amount of rights and penalties d plate".
"Article 89: when the debtor defaulting rectify its situation within the period specified in section 5 of this Act, the increase is 25%."
In the event of taxation d office for lack of declaration used for the calculation of any taxes or accompanying the payment (d) a right, it is applied an increase equal to 50% of the amount of the tax due. In case of recidivism, the increase is of 100% of the same amount.
In other cases of taxation office, l tax owing is increased by 25%. In case of recidivism, tax is increased by 50%.
In the event of recovery, it is developed the taxpayer's an increase equal to 20% of the amount of taxes evaded. In case of recidivism, the increase is 40% of the same amount".
«Article 91: any delay in the payment of all or part of the taxes and other duties gives rise to the application d moratorium interest equal to 4% per month of delay. ''
The moratorium interest is counted from the first day of the month in which tax should be paid on the day of the month of actual payment, any month started being counted fully.
"The Minister having finance in his/her attributions may alter the rate set out in paragraph 1 of this article by means of regulation.
«Article 92: outside any control procedure, refusal to answer, within the legal deadline, to a request for information, is sanctioned d a tax penalty equal to 100,000 Congolese Francs for people morales and 25,000 Congolese Francs for individuals, per day of delay, until the day where the requested information will be communicated.»
Penalty payment referred to in previous paragraph L is established by the service sought information and claimed by route d notice of assessment".
"Article 93: L absence annexes d to the declaration of tax on earnings and profits is punishable by a fine of 100,000 Congolese Francs per schedule. '' In case of recidivism, the fine is increased to 200,000 Congolese Francs'.
' Article 94: L absence d a declaration are not used in the calculation of tax is punishable by a fine of 500,000 Francs congolais for corporations and 250,000 Congolese Francs for individuals. ''
Is meant by statement are not used in the calculation of tax:-the quarterly statement of the amounts paid to third parties;
-the monthly statement of the prepayments.
"Article 97: in accordance with section 92 above, the communication of false information is punishable by a fine 1,500,000 Francs congolais for corporations and 250,000 Congolese Francs for individuals. ''
Incomplete information is punishable by a fine of 750,000 Francs congolais for legal persons and 125,000 Congolese Francs for individuals.
"Article 98: L exercise an activity subject to tax without first complying with the formalities prescribed in section 1 of this Act is punishable by the temporary closure as well as a fine of 1,000,000 Francs congolais for legal persons, 100,000 Francs congolais for physical persons trade or profession liberal and 50,000 Congolese Francs to natural persons in receipt of rental income. ''
(L) fine which referred to in previous paragraph is established and recovered when the hotel reopened that occurs after allocation of the tax number.
In addition to the temporary closure, the fiscal situation of the taxpayer failing is regulated d office by the structure in charge of its management, in accordance with the right of recall under section 43 of this Act".
«Article 99: penalties under the Act are established and recovered in the same manner and under the same guarantees as rights to which they relate.»
Recovery penalties calculated during the payment of duties beyond the period provided for in the article 60 of this Act, are claimed, at the initiative of the tax receiver, through d notice of assessment".
«Article 105: the decision of the Tax Administration must be notified within six (6) months following the date of receipt of the complaint. '' The absence of decision within the time limit is considered to be a decision of rejection of the claim.
As long as a decision n is not intervened, the debtor can complete its original claim in writing labeled new ways.
Even after the expiry of the time limits for claim, the competent official grants d office superimpositions resulting rebate d material errors or duplication.
However, if tax already paid, the n surplus is registered to the credit of the tax account of the debtor if the superimposition is observed or reported within a period of three years from taking revenue".