YAV & ASSOCIATES

Cabinet d'Avocats | Law Firm  |  律师事务所

Accounting, Audit and Tax Service Assistance in the DRC

We are able to provide investors with full services for tax planning and transactional work, and we have the added advantage of being an independent firm that collaborates with LUKAY Consulting. LUKAY is an experienced accounting, auditing and tax specialist.

In order to serve our clients with the best tax advisory services, Yav & Associates in Lubumbashi, Democratic Republic of the Congo has well-established associations with independent law and tax advisory firms. This part of our practice covers indirect tax, intellectual property, holding companies, financing and structuring of M&A transactions. We have experience in dealing with the energy and capital market, telecom, manufacturing, distribution (wholesale and retail), government and financial service industries.

We provide advice to corporate entities in relation to their investments in the DRC. Investors often look for greater transparency and certainty over potential tax liabilities. Rest assured that our tax professionals can properly and professionally determine your tax liabilities with the appropriate authorities.

Audit & Attestation:

  • Statutory Audit of Firms, Trusts, Banks and Corporate and Government Corporations
  • Banking Assignments Like Stock Audit/Inspection
  • Drafting of Legal Documents and Conveyance
  • Compliance and Internal Audit
  • Business Restructuring by Mergers, Demergers, Acquisitions, Conversions, etc.
  • Planning of Internal Control System in an Organization
  • Consultation and Statutory Compliance Regarding Procedures of Various Government Agencies

Direct & Indirect Tax Consultancy:

  • Corporate Taxation Advisory Services (i.e., Advising companies/corporates on their income tax matters including foreign taxation matters on Congolese and OHADA Corporates)
  • Tax Management Services (i.e., Attending to the matters of tax law compliance)
  • Tax Appeals (i.e., Drafting and representing tax appeals before appellate authorities and tribunals)
  • Tax Planning (i.e., Advising clients on structuring tax-efficient business planning including restructuring of businesses like amalgamations, mergers and the like)
  • Services Relating to Foreign Collaboration Agreements, Double Tax Avoidance Agreements, Reliefs, etc.
  • Coordination with Senior Tax Counsels for Obtaining Legal Opinions, Conducting Tax Litigations, etc.

SERVICES COMPTABLE, AUDIT ET FISCAL EN RDC

Nous offrons aux investisseurs des services complets de planification fiscale, d’audit et de comptabilite, et nous avons l'avantage de collaborer avec «LUKAY Consulting" un spécialiste comptable et fiscale de la RDC avec des décennies d'expériences.


LUKAY Consulting apporte un plus a nos services dans les domaines suivants: Audit, Conseil en gestion, Assistance comptable, Assistance fiscale, Formation et resources humaines, elaboration et evaluation des projets.


Fort de cela, nous assistons nos clients en matiere d'impôt et taxes, de propriété intellectuelle, de financement et de structuration des transactions M & A.

Nous fournissons des conseils aux personnes morales en ce qui concerne leurs investissements en RDC. Les investisseurs cherchent souvent une plus grande transparence et la certitude sur les impôts. "YAV & ASSOCIATES" et "LUKAY Consulting" professionnels de la fiscalité ont une expérience significative dans la détermination de façon convenable et professionnelle des passifs d'impôts avec les autorités fiscales compétentes.

After entering into a tax treaty with Belgium, the DRC also entered into a similar partnership with South Africa. The latter agreement was signed in 2005 but has come into force only on 18 July 2012. This could potentially improve how business is done in the DRC.

NEW VAT LEGISLATION OF THE DRC

In August 2010, the President of the Republic signed a decree replacing the sales tax “Impot sur le chiffre d’Affaires” (ICA) with a value-added tax (VAT), which was introduced on January 1, 2012.

NOUVELLE LOI SUR LA TAXE SUR LA VALEUR AJOUTEE [TVA] EN RD.CONGO

Depuis le 1er Janvier 2012 l'Impôt sur le Chiffre d'Affaires "ICA" est remplacée par la Taxe sur la Valeur Ajoutée "TVA" par l’Ordonnance-loi Numéro 10/001 du 20 août 2010 signée par le Président de la République.

New Articles on Tax in the DRC

Like all tax systems, the one followed in the DRC is characterized by the multiplicity of taxes. These include direct taxes on revenue, indirect taxes on spending and taxes on capital. Taxation can be organized by the authorities or done spontaneously. To encourage certain business, the State generally grants aid in two forms: 1) subsidies and very low interest loans, or 2) exemptions or reductions in tax payments. This article gives the tax highlights of the DRC.

The Income Tax Treaty Between the DRC and Belgium Entered in Force

On 10 February 2012, an income tax treaty between Belgium and the DRC was published in the Belgian Official Gazette. With Belgium being the first country to forge such a partnership with the DRC, the treaty is an important impetus for bilateral financial, commercial and trade relationships between the two nations. This can also be beneficial in an international context.

La convention fiscale entre la République Démocratique du Congo et la Belgique est entrée en vigueur

Signée le 23 mai 2007, la convention de prévention de double imposition entre la République Démocratique du Congo et la Belgique est en vigueur depuis le 24 décembre 2011, et est applicable aux impôts dus à la source à partir du 1er janvier 2012 et sur les revenus de périodes imposables commençant à partir de la même date. C’est depuis le 10 Février 2012, que ladite convention a été publiée dans le Moniteur belge. Cet article fait état de la convention et des opportunités d’affaires en les deux pays.