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7.1. General Rules

From 2016 onwards, operating losses can be carried forward indefinitely but the set off in any tax year is capped at a maximum of 60% (70% during 2015) of the taxable profits of that year before loss setoff. Prior to 2015, losses could be carried forward without a limitation as to the off-settable amount, but only for 5 years and subject to obtaining the prior approval of the tax administration.

Carryback of losses is not permitted under DRC tax laws.