DEMOCRATIC REPUBLIC OF THE CONGO: Annual employee income tax return introduced

DEMOCRATIC REPUBLIC OF THE CONGO: Annual employee income tax return introduced

The General Director of the Congolese Tax Authority issued service note no. 01/009/DGI/DG/DLEG/BU/SK/PBC/2023 of 24 January 2023 and official statement no. 01/008/DGIS/DG/DESCOM/Div.COMM/MM/CK/2023 of 20 February 2023 in terms of which an annual employment income tax returns applicable to employees was implemented.

All employees will receive a unique tax identification number with serial numbers ranging from B22 to Z22 and will be required to file the annual income declaration for a given year by no later than 30 March the following year.

To Facilitate the above, new platforms have been created:

  1. I-NIF EMPLOYE: This platform allows employers to electronically send a list of their employees, to obtain the new employee NIF numbers (Tax numbers).
  2. I-IMPOT EMPLOYE: For Employees to declare their annual income.

The Submission for the annual employment income tax return for employees has been extended from March 30, 2023 to 29 June 2023 as indicated in Official Communication N01/18/DGI/DG/DESCOM/CD/MM/CK/2023

New platforms are available on WWW.DGI.GOUV.CD.