A company may fall under the jurisdiction of the Large Enterprises Division if it meets one or more of the following criteria (which are subject to update by the tax authority):

• It reports annual turnover above a specified threshold (often set at tens of billions of Congolese Francs);

• It operates in strategic sectors (such as mining, oil & gas, banking, telecommunications, or infrastructure);

• It has a significant workforce, physical presence, or asset base;

• It receives a formal notice from the tax authority assigning it to the LED.

In Lualaba Province, many companies in mining, energy, and construction are under LED supervision due to their economic importance.

Once assigned, a company must report, declare, and pay all major taxes (VAT, CIT, WHT, payroll taxes, etc.) directly to the DGE and adhere to stricter deadlines and reporting formats.