On 18 September 2026, the Government of the Republic of Congo published Decree No. 2026-322, which redefines the attributions and organizational structure of the General Directorate of Taxes and Domains (Direction Générale des Impôts et des Domaines – DGID). This decree forms part of the ongoing modernization of the Congolese tax administration, aiming to enhance operational efficiency, clarify jurisdictional responsibilities, and strengthen revenue mobilization capabilities. The reform aligns with the broader Public Financial Management Improvement Project (PAGIR) supported by international partners, and takes immediate effect upon publication in the Official Journal. The restructuring responds to persistent challenges in tax collection, including fragmented oversight of large enterprises, limited capacity for international tax matters, and outdated manual processes that hinder real-time compliance monitoring.
Key Takeaways
- Restructured Operational Divisions: The decree establishes new specialized units within the DGID, including dedicated divisions for large taxpayer management, international taxation, and digital compliance, replacing the previous territorial-based structure to better address cross-border and high-value transactions. This shift enables centralized expertise for transfer pricing, treaty application, and multinational enterprise audits.
- Enhanced Governance and Accountability: Clear lines of authority are defined for the Director General and deputy directors, with explicit performance indicators tied to revenue collection targets, audit quality metrics, and taxpayer service standards, introducing a results-based management framework. Quarterly performance reviews will be published to improve transparency and stakeholder confidence.
- Digital Transformation Mandate: The reorganization formally integrates the certified electronic invoicing system (SFEC) and the FOUTA payment platform into core operational workflows, requiring all tax offices to adopt digital processes for registration, declaration, and collection within six months. Non-compliant offices face administrative sanctions, accelerating the transition to a paperless tax ecosystem.
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