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DT5101 | Double Taxation Relief Manual: Congo: Unilateral relief

From HM Revenue & Customs · Double Taxation Relief Manual

The following Congo taxes are admissible for unilateral relief:

  • tax on the income of individuals (impôt sur le revenu des personnes physiques)

  • company tax (impôt sur les sociétés)

The following Congo taxes are inadmissible for unilateral relief:

  • business licence tax (contribution des patentees)