Ordinance-Law No. 13/008 23 February 2013 amending and supplementing certain provisions of Ordinance-Law No. 69/009 of 10 February 1969 relating to the Cedulaires taxes on the income 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 the 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, l Ordinance-Law No. 69/009 of 10 February 1969 relating to schedular tax on income;
Reviewed l Ordinance-Law No. 004/2012 September 21, 2012 amending and supplementing certain provisions of Ordinance-Law No. 69/009 of 10 February 1969 schedular tax on income;
On the Government proposal to deliberate in Council of Ministers, orders: Article 1: articles 27, 29, 37, 39, 43, 43 ter A, 46, 68, 69, 70, 73, 77, 83, 84, 89 and 92 l Ordinance-Law No. 69-009 of 10 February 1969 schedular on income tax are modified and complemented as follows: «Article 27: subject to the provisions of the international conventions. (, professional tax reached below, income from professional activities carried in Democratic Republic of Congo while the beneficiary would not its headquarters, its principal administrative establishment, domicile or permanent residence: 1 °) the profits of all business industrial, commercial, artisan, agricultural or real estate, including gifts and benefits any granted to partners active in companies other than corporations;
2 °) the remuneration of all persons remunerated by a third party, public law or private law, without being bound by a contract, those of the active partners in companies other than corporations or the operator of a sole proprietorship is attributed or attributed to members of his family for their work, as well as pensions, the remuneration of Directors managers, Commissioners, liquidators of companies and all persons performing similar functions;
3 °) profits, whatever their denomination, liberal professions, charges or offices;
4 °) profits, regardless of the nature, occupations not included in items 1 °) 3 °) of this article;
5 °) the amounts paid as remuneration for the supply of services of any kind provided by physical or legal persons foreign non-established in the Democratic Republic of the Congo. » ' (Article 29: income designated in article 27.1 °) 4 °) are taxable on their amount net, i.e. at the rate of their amount gross declined only professional expenses made during the taxable period, in order to acquire and retain these revenues. ''
Are considered to be made during the taxable period, expenses and charges professional who, during this period, have been paid or have acquired the character of debts or liquid and some losses.
The income referred to in section 27 point 5 °) are taxable on their amount gross. "" Article 37: to determine, in the case referred to in article 36 l, l increase d have possibly taxable, the property or the part of the real estate leasing, are supposed to have been depreciated up to 6% l year, or d an equivalent percentage for stays of more than or less than one year. ".
This provision does s not apply to leasing property by a specialized Institution approved by the Central Bank of the Congo. » ' Article 39: tax exemptions may be granted under the provisions of the Code of investments or by specific laws. ". "" (Article 43: including considered business expenses deductible from taxable income: 1 °) actually paid rent and rental charges relating to buildings or parts of buildings d assigned to exercise the profession and all overhead costs resulting from their maintenance, lighting, etc..
However, the rental value of the buildings or parts real d that the debtor owns n is not considered as rent or rental charge;
2 °) overhead costs resulting from l maintenance equipment and movable objects assigned to l operation;
3 °) salaries, wages, bonuses and allowances of employees and workers in the service of the operation, the benefits in kind provided what they have been added to the remuneration as it is said in paragraph 2 l article 47;
4 °) the interests of the capital borrowed from third parties and engaged in l operation and all charges, annuities or similar charges relating to it.
Are not considered as third parties, partners in companies other than corporations.
In any case, the interests of mortgage on real property given in lease in whole or in part, cannot be considered as deductible business expenses;
5 °) transport costs, insurance, brokerage, Commission.
However, expenses consisting of commissions, brokerages, commercial or other discounts, vacations, occasional or fees, gratuity and other payments any are allowed as deductions that s as is warranted by l accurate indication of the name and the domicile beneficiaries so that the date of payments and the amounts allocated to each d them. Absence of exact statement, the above amounts or their beneficiaries, such sums are added to profits that the paid, without prejudice to the penalties for fraud;
(6 °) has) the amount of profit distributed among the members of the staff undertaking;
(b) salaries allocated in corporations to members of the general Council when it is justified as they correspond to normal appointments in relation to the nature of the actual and permanent functions exercised in these societies in Democratic Republic of Congo;
7 °) the amortization of capital assets used in the practice of the profession as well as those of capital given in rent by a leasing Institution approved by the Central Bank of the Congo;
8 °) l real tax of the nature a charge d exploitation paid within the time limit provided qu it n was not established d office;
9 °) the professional costs relating to buildings and grounds given for rent by real estate companies. » ' (Article 43 ter: to qualify as a deduction from the taxable profits, depreciations referred to in section 43.7 °) (must meet the following conditions: 1 °) be practiced on capital assets, including those given for rent by a lease approved by the Central Bank of Congo, Institution in Active l of l business and actually subject to depreciation;
2 °) be practiced on the basis and within the limits of the original value property or, where appropriate, their revalued; they cease from the moment where the annuities total reached the amount of this value.
The amount of the depreciation in each fiscal year is calculated in the Middle d a d depreciation fixed after the normal time rate d use determined according to the uses of each nature d industry, trade or farming.
However, this period corresponds to that of the leasing contract in relation to the leasing property by a specialized Institution duly approved by the Central Bank of the Congo.
3 °) be effectively practiced in accounting and be included in the depreciation book table.
The small machinery and equipment so that office equipment are allowed as a deduction for their cost during exercise all d acquisition if their value not exceeding the amount set by order of the Minister in charge of finance."
"(Article 46: are not deductible from the taxable income: 1 °) expenses other than those listed in section 44, a personal nature, such as notably the maintenance of the household, expenses d training, leave and all other expenses not required for exercise of the profession;
2 °) income tax d a part, and, d on the other hand, real tax insofar as this last n has not the character d a d load operation;
3 °) judicial or administrative fines fixed on a transactional basis or not, whatsoever which they, as well as fees and charges relating to offences any identified dependants of the beneficiary of the income;
4 °) Directors allocated in corporations to members of the general Council;
5 °) expenditures for goods given in rental, including goods such depreciation, except when they are given for rent by an Institution of lease duly approved by the Central Bank of the Congo;
6 °) the provisions to make face losses, expenses or depreciation d elements of active, with the exception of the provisions for recovery of mineral deposits. "" Article 68: persons or foreign legal entities carrying out an activity in the Democratic Republic of the Congo are taxed on the profits made by their permanent establishments or their fixed establishments that are located there.
Foreign legal and natural persons are considered as having a place in the Democratic Republic of the Congo, within the meaning of article 68 above:-when they have in the country of a hardware installation such that effective seat of management, branch offices, factories, factories, workshops, offices, agencies, shops, laboratories,