Cabinet YAV & ASSOCIATES - RDC

Avocat à la cour (Lubumbashi - kinshasa - kolwezi)
J'interviens principalement en droit civil & familial, droit de l'immobilier, droit du travail, droit des entreprises, droit commercial, droit des étrangers, droit de la propriété intellectuelle
Consultation juridique en ligne - Réponse en 24/48h max.

I. Value Added Tax [VAT] in the Democratic Republic of Congo [DRC]: Development and rate.


Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue[1], and has been the centerpiece of tax reform in many developing countries including the Democratic Republic of Congo.

VAT (Taxe sur la valeur ajoutée - TVA) is a consumption tax paid on certain goods and services purchased in the Democratic Republic of Congo (DRC) and is included in the sale price of these goods and services.

In August 2010, The President of the Republic signed a decree replacing the sales tax “ Impot sur le chiffre d’Affaires” (ICA) with a value-added tax (VAT), which was ...



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