Volume 40, Issue 1, December 2018, Pages 253–263
Richard MUGISA LIRIGO1
1 Chef de Travaux, Faculté de droit, Université de Kisangani (UNIKIS/RDC), RD Congo
Original language: French
Copyright © 2018 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Under the impetus of the International Financial Institutions (IMF, BM), the DRC set up in 2002 a mining code with a competitive and attractive tax system that enjoyed a ten-year stability period. It was at the end of this period that the Mining Code of 2002 was amended and supplemented by Law No. 18/001 of 9 March 2018, which mainly revised the 2002 tax regime and introduced new measures. However, instead of using the 2002 mining code as an immutable base for reform by safeguarding almost all tax incentives and rebalancing these benefits with non-financial provisions such as social responsibility, the new tax data introduced by law of 2018, seem to jeopardize the DRC's position as an investment land while the application of the mining code from 2002 to 2017 could lead to a major movement of influx of mining investments in the country.
Author Keywords: mining code, competitive, attractive, tax system, DR Congo.
Richard MUGISA LIRIGO1
1 Chef de Travaux, Faculté de droit, Université de Kisangani (UNIKIS/RDC), RD Congo
Original language: French
Copyright © 2018 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
Under the impetus of the International Financial Institutions (IMF, BM), the DRC set up in 2002 a mining code with a competitive and attractive tax system that enjoyed a ten-year stability period. It was at the end of this period that the Mining Code of 2002 was amended and supplemented by Law No. 18/001 of 9 March 2018, which mainly revised the 2002 tax regime and introduced new measures. However, instead of using the 2002 mining code as an immutable base for reform by safeguarding almost all tax incentives and rebalancing these benefits with non-financial provisions such as social responsibility, the new tax data introduced by law of 2018, seem to jeopardize the DRC's position as an investment land while the application of the mining code from 2002 to 2017 could lead to a major movement of influx of mining investments in the country.
Author Keywords: mining code, competitive, attractive, tax system, DR Congo.
How to Cite this Article
Richard MUGISA LIRIGO, “Révision du code minier en RDC : Vers une fiscalité compétitive ou dissuasive ?,” International Journal of Innovation and Scientific Research, vol. 40, no. 1, pp. 253–263, December 2018.
