Central Divisions

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Inspection

Audit and enforce institutional standards.

Ensures internal compliance and operational integrity through periodic reviews, audits, and performance assessments.
What We Do

Ensures compliance through oversight, auditing, and enforcement

The Inspection Division plays a vital role in maintaining internal integrity and accountability within the Lualaba Tax Directorate. It supervises and audits the work of divisions, centers, brigades, and antennae to ensure adherence to legal frameworks, proper execution of tax operations, and observance of internal directives. Its field agents conduct in-depth evaluations and formulate disciplinary or corrective measures in case of irregularities, with the aim of enhancing the Directorate’s operational standards.
This division is organized into specialized brigades tasked with verifying financial transactions, taxpayer declarations, and procedural conformity. It also leads counter-verification missions, handles preliminary objections, and reviews business accounting records in relation to actual tax payments. Through its findings, the division submits reports and reform proposals to the Director General, ensuring transparency and continuous improvement within all levels of the fiscal chain.
Services Offered

Monitors internal operations to ensure compliance and integrity

The Inspection Division audits structures and enforces rules across the Directorate. It identifies irregularities and recommends reforms to improve transparency and performance.

Division Audits

Conducts periodic inspections of all divisions, bureaus, centers, and antennae to verify legality and operational integrity.

Compliance Control

Ensures adherence to legal frameworks, directives, and administrative procedures set by the Directorate and provincial authorities.

Corrective Recommendations

Issues recommendations and disciplinary measures based on audit findings to restore or improve compliance and effectiveness.

Field Investigations

Performs on-site evaluations of tax collection, ordonnancement, and related procedures to detect and correct inefficiencies.

Internal Hearings

Leads internal service hearings and evaluations to understand operational failures and clarify accountability across units.

Audit Reporting

Prepares comprehensive reports that inform leadership on audit results, systemic issues, and suggested institutional reforms.

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Our Process

A step-by-step guide to how we deliver this service

The Finance Directorate ensures proper planning, allocation, and control of resources across all departments. Through budget preparation, coordination with banks, and real-time expenditure tracking, it upholds fiscal discipline and transparency in public financial management.

Plan Audit Missions
Annual and ad hoc audit programs are developed based on risk, performance metrics, or complaints received.
Conduct On-site Controls
Teams visit departments, centers, or antennae to inspect fiscal operations and verify compliance.
Verify Documentation & Process
All financial and administrative documents are examined against legal frameworks and operational standards.
Interview & Evaluate Staff
Staff involved in irregularities or under review are interviewed to understand context and responsibility.
Draft Findings & Sanctions
Non-compliance or misconduct is documented, and recommendations for disciplinary or corrective action are issued.
Submit Final Reports
Audit conclusions are sent to the Executive Office and relevant divisions to trigger necessary reforms or enforcement.

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