The Republic of Congo Finance Bill for 2019 was enacted by way of Law 40-2018 of 28 December 2018. Some of the main tax-related aspects of the law are summarized as follows:
- Withholding tax changes and clarifications, including:
- Payments made to resident persons that are not subject to corporate income tax as a consideration for services supplied and used in the Republic of Congo are subject to withholding tax at a rate of 10%;
- Commissions of every kind and description received by entities o…