1. Accuracy and Truthfulness of Information
Users are responsible for providing accurate, complete, and truthful information when:
- Submitting tax returns and declarations.
- Applying for certificates, exemptions, or registration.
- Updating their personal or fiscal details.
- Responding to official notices or inquiries.
Deliberate misrepresentation, fraud, or concealment of information is strictly prohibited and may result in administrative penalties, prosecution, or criminal sanctions under applicable laws.
2. Timely Compliance
Taxpayers and users must:
- Respect deadlines for tax declarations, payments, and appeals.
- Respond promptly to notices or requests from DIL officials.
- Keep personal and business records organized and available for verification upon request.
Failure to meet deadlines may lead to late payment penalties, fines, or suspension of access to certain services.
3. Use of Online Services
Users of the DIL website, portals, and other digital tools must:
- Use these services only for lawful and intended purposes.
- Avoid unauthorized access, tampering, or fraudulent use of accounts.
- Not distribute malware, spam, or harmful software via our platforms.
- Safeguard their login credentials and report suspicious activity immediately.
Any misuse of digital services may lead to access restriction, investigation, and legal action.
4. Respectful Communication
Users interacting with DIL staff, whether in person, by phone, or online, must:
- Communicate in a respectful, non-abusive, and non-discriminatory manner.
- Avoid any form of harassment, intimidation, or verbal aggression.
- Respect the roles and responsibilities of public officials.
DIL maintains a zero-tolerance policy for abusive behavior, and reserves the right to refuse service in serious or repeated cases.
5. Protection of Public Resources
All users must:
- Respect DIL premises, materials, and equipment.
- Not attempt to damage, deface, or misuse government property.
- Report any technical failures or suspicious activities encountered on site or online.
Public resources are funded by taxpayers and must be used responsibly.
6. Awareness of Legal Obligations
It is each user’s responsibility to:
- Familiarize themselves with applicable tax regulations and responsibilities.
- Stay informed of changes to tax laws or procedures published by DIL.
- Seek clarification or assistance when in doubt—before rather than after non-compliance occurs.
Ignorance of the law is not a valid excuse under the tax code.
7. Reporting Misconduct
DIL encourages users to report:
- Suspected fraud or corruption involving public funds or staff.
- Errors or irregularities in documents or calculations.
- Attempts to solicit bribes or interfere with tax processes.
All reports will be treated with discretion, and whistleblowers are protected by law.
8. Legal Consequences of Non-Compliance
Users who fail to comply with their responsibilities may be subject to:
- Warnings or official notices.
- Fines, penalties, and surcharges.
- Legal proceedings or criminal charges.
- Restricted access to certain services.
These measures are taken to protect the integrity of the tax system and ensure fairness for all citizens.
9. Contact for Clarification
For further information on your rights and responsibilities as a user of DIL services, or to report concerns, please contact:
Direction des Impôts du Lualaba – DIL
-
331 Des Pins Avenue
Biashara Quarter
Commune of Dilala
Kolwezi, Lualaba
DR Congo - +243 992 536 483
- legal@dil-rdc.com