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Paying Taxes in

Congo, Rep

Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as administrative burden in paying taxes and complying with postfiling procedures.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 190 economies. The most recent round of data collection was completed on June 1, 2016 covering for the Paying Taxes indicator calendar year 2015 (January 1, 2015 – December 31, 2015).

Compare Congo, Rep to 189 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Single Tax on Salaries 12 7.5% gross salaries 8.46
Business tax 1 Various rates Annual Turnover 3.18
Social security contributions 12 146 20.285% gross salaries 22.88
Sales tax 0 jointly 0.9% value added 2.65 not included
Minimum flat tax 1 1% turnover 17.68
Environmental taxes 1 various brackets 0.99
Tax on occupancy of building (Taxe d'occupation des locaux). 1 various rates Fixed rate 0.66
Vehicle tax 1 various rates horse power of engine 0.26
Registration fees on lease agreements 1 5% annual rental value 0.16
Corporate income tax 5 275 30% taxable profit 0.00
Value added tax (VAT) 12 181 18% value added 0.00 not included
Municipal employees tax 1 XAF 2,000 per employee fixed fee 0.00 withheld
Apprenticeship tax 0 jointly 0% gross salaries 0.00 included in other taxes
Stamp duty 1 fixed fee or proportional fee depending on the amount of transaction 0.00 small amount
Tax on insurance contracts 1 various brackets amount of insurance contract 0.00 small amount
Fuel tax (Irrecoverable VAT) 0 18% value of fuel consumption 0.00 small amount
Social security contributions on employee 0 0.00 withheld
Totals: 50.0 602.0 54.3
  • Taxes by type Answer
    Profit tax (% of profit) 0.0
    Labor tax and contributions (% of profit) 31.3
    Other taxes (% of profit) 24.7
    Answer Score
    Postfiling index (0-100) 14.7
    VAT refunds
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? No
    Restrictions on VAT refund process Restricted to international traders and others
    Likelihood of VAT audit N/A
    Time to comply with VAT refund (hours) N/A 0.0
    Time to obtain a VAT refund (weeks) N/A 0.0
    Corporate income tax audits
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Likely
    Time to comply with a corporate income tax audit (hours) 38.5 32.1
    Time to complete a corporate income tax audit (weeks) 23.4 26.8
    Administrative appeal process
    First level administrative appeal authority General Direction of Taxes
    Is the appeal authority independent? Different auditor
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 6 months

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.