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14.3. Calendar of Important Compliance Events

Tax Year

The tax year is a calendar year.

Tax Return Filing

The annual corporate income tax return must be filed by 20 May following the end of the fiscal year.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, the Republic of Congo extended the timeline for filing the annual financial statements and corporate tax return for 2019 until 25 August 2020.

Tax Payments

Advance tax is paid in four installments between the 10 and 20 days of February, May, August, and November. Each installment must be equal to 20% of the preceding year's tax. The balance of tax due is required to be paid along with the tax return.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, the Republic of Congo extended the timeline for the payment of balance corporate tax for 2019 until 25 August 2020. Balance tax may be paid in full by the extended deadline, or in installments until the end of 2020.

An extension of 1 month is also provided for payment of other direct taxes borne by the taxpayers, i.e., where the regular due date is 10 to 20 May, an extension is provided until 10 to 20 June, and where the regular due date is 10 to 20 June, an extension is provided until 10 to 20 July, etc.

Availability of E-Filing

The annual corporate income tax return is a specific form (Déclaration Statistique et Fiscale or DSF) that should be prepared in accordance with OHADA accounting principles. The form cannot be completed electronically (a project to introduce an e-filing system is currently being implemented). Effective 1 January 2021, taxpayers subject to actual profit taxation regime (régime du réel) are required to electronically file tax returns and payments.