The Directorate-General for Taxes (DGI) of the Democratic Republic of the Congo recently published two Ministerial Orders dated 15 April 2022 that provide for the suspension of VAT collection on certain supplies (i.e., VAT exemption).
The first order provides a VAT exemption on imports and domestic sales of raw materials for cement, including certain additives, gypsum, packing bags, etc., as well as an exemption for sales of cement produced domestically. The order also provides a VAT exempt…