The VAT System in the Democratic Republic of Congo and Its Challenges

Journal
Kabongo, T.M.M.
Congo (Dem. Rep.)
International VAT Monitor 2017 (Volume 28), No. 1
PriceUSD 45

On 1 January 2012, the Democratic Republic of Congo introduced value added tax in replacement of the tax on turnover to align its tax system to the recommendations of the International Monetary Fund. In this article, the author describes the main features of the VAT system and analyses the challenges that this new tax raises.