Democratic Republic of Congo: Tax Compliance Rule Expanded for Sponsoring Companies

The Minister of Finance of the Democratic Republic of Congo has issued a directive requiring sponsoring companies to submit a company tax clearance certificate to the Directorate General of Taxes (DGI) when renewing foreign national employee settlement visas, obtaining exit permits, or applying for long-term work permits. Previously applicable only to foreign national employees, this requirement now extends to the sponsoring company. Required documents to obtain a company tax clearance certificate include a tax number notification letter, Value-Added Tax (VAT) liability notification, proof of identity or incorporation, tax return receipts and payment proof for the past six months, and, where applicable, a debt payment schedule or deferment letter. Tax clearance fees must also be paid, except for employees whose employers have withheld and declared income tax. The DGI must issue or reject the company tax clearance certificate within 10 days of receiving the application, after which it is deemed granted if no outcome is provided. This period is extended to 20 days if the request involves a transfer between tax departments, and any reasons for rejection will be provided. Once issued, the company tax clearance will be valid for six months.