On 4 April 2019, the Directorate-General for Taxes of the Democratic Republic of the Congo issued Official Communiqué No. 01/015/DGI/DG/CR/GM/2019 concerning the reduction in the corporate tax rate from 35% to 30% included as part of the Finance Law 2019. The Communiqué includes that although the Finance Law is for the 2019 fiscal year, for the purpose of the corporate tax return due 30 April 2019 in respect of the 2018 fiscal year, taxpayers may exceptionally apply the 30% rate in place of …