Before you can declare or pay tax in the DRC, you must register with the tax authorities:

• Obtain a Tax Identification Number (NIF): Any non-resident earning DRC-source income (whether salary, professional fees, rental, dividends, etc.) must apply to the Direction Générale des Impôts (DGI) for a NIF. This is done at the provincial DGI office where your income arises—e.g., the Lualaba provincial bureau if you work or have clients there. You will need identification (passport), proof of address abroad, and details of the intended activity.

• Confirm withholding obligations with payers: Where possible, ensure your employer or client registers your NIF in their payroll or accounts system, so they can withhold and remit the correct taxes on your behalf.