Holders of temporary occupation contracts in the Democratic Republic of Congo are subject to an obligation to pay all rights owed to the Congolese State. This is recalled in a press release from the Ministry of Land Affairs. According to this press release, ordinary concessionaires as well as holders of emphyteusis, use, usufruct and surface area contracts must declare their taxable bases to the land districts between January 2 and February 15, 2024.
The Minister of Land Affairs, Aimé Sakombi Molendo, specifies that the duties due must be paid no later than March 31, 2024. This obligation also concerns concessionaires with several concessions in Kinshasa, who must make their declarations to the land districts of each concession. , in accordance with circular number 007/2020.
The press release warns those subject to any delay in payment, stressing that violators will be subject to the payment of base penalties. It is based on article 12 of ordinance-law number 13/003 of February 23, 2013, reforming the procedures relating to the basis, control and methods of recovery of non-tax revenue.
The land concession in the DRC is a contract by which the State grants to a community or to a natural or legal person a right of use over a fund, according to the legal provisions provided for by the land law and its implementing measures.
This measure aims to strengthen the recovery of rights owed to the Congolese State and to ensure good management of the country’s land assets. The authorities thus encourage concessionaires to respect deadlines and fulfill their tax obligations on time. This approach contributes to strengthening the economy and developing the land sector in the Democratic Republic of Congo.
It is therefore essential for the concessionaires concerned to comply with these obligations and to ensure the declaration and payment of the duties due within the stipulated deadlines. This approach will help avoid penalties and guarantee tax compliance for holders of temporary occupation contracts.