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Democratic Republic of the Congo Publishes Revised Communiqué for Third Tax Installment Payment for 2020 — Orbitax Tax News & Alerts

The Directorate-General for Taxes of the Democratic Republic of the Congo published Official Communiqué No. 01/0036/DGI/DG/DESCOM/NRG/2020 on 25 September 2020, which is a revision of an earlier Communiqué published on 10 September reminding large taxpayers that the deadline for the third corporate tax installment for the 2020 income year is 30 September 2020. While the initial Communiqué provided that the required installment must be paid in full without the imputation of tax credits, the latest revised Communiqué provides that the imputation of tax credits up to 20% of the installment amount is allowed.