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DT5121 | Double Taxation Relief Manual: Congo (Democratic Republic of the): Admissible and inadmissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

The following Congo (Democratic republic of the) taxes are admissible for unilateral relief:

  • income tax (impôt sur le revenu)

  • tax on dividends, interest and shares in profits (contribution mobilière)

  • tax on deemed distributions of a foreign company (forfait régime)

The following Congo (Democratic republic of the) taxes are inadmissible for unilateral relief:

  • turnover tax (contribution sur le chiffre d'affaires)