On 9 March 2023, the Ministry of Budget of the Democratic Republic of the Congo published Circular no. 001/ME/Min.Budget/2023, which contains the instructions for the execution of the Finance Law for 2023, which was enacted on 28 December 2022. In regard to taxation, the main measures of the Finance Law for 2023 include:
- An explicit provision that no tax exemption or relief can be granted except by virtue of the Law, and any derogatory exemption, whatever its nature, in favor of a natural …