On 2 September 2026, the DGI released Communiqué Officiel Nº 01/040/DGI/DG/DESCOM/Div.Com/VMT/2026, establishing the filing and payment deadlines for multiple tax obligations for the month of September 2026. The communiqué covers Personal Income Tax (IRPP) declarations, the exceptional levy on companies employing expatriate personnel, withholding tax on payments to non-resident service providers, withholding tax on capital income paid to non-residents, and Value Added Tax (VAT) returns. This consolidated schedule aims to streamline compliance by providing a single reference point for taxpayers with diverse obligations. The notice references the relevant articles of the Congolese Tax Code and the General Tax Regulation, specifying the exact due dates, required forms, and electronic submission channels. It also reminds taxpayers of the penalties for late submission, including fines and interest, and encourages the use of the DGI’s online platform for secure and timely filing.
Key Takeaways
- Consolidated Deadline Calendar: A unified deadline for IRPP, expatriate levy, non-resident withholding taxes, and VAT simplifies compliance planning for multinational and local enterprises.
- Electronic Filing Mandatory: The DGI reinforces the requirement to submit declarations and payments via its e-services portal, reducing paper-based processing and enhancing audit trails.
- Withholding Tax Focus: Specific attention to non-resident service provider and capital income withholding underscores the DGI’s emphasis on cross-border transaction compliance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement