The Large Enterprises Division (Direction des Grandes Entreprises, or DGE) is a specialized department within the Congolese Tax Administration responsible for the tax supervision, support, and enforcement of large-scale businesses operating in the DRC.

This division provides:

• Centralized tax management for large taxpayers;

• Specialized auditing and inspection services;

• Assistance with compliance on complex tax issues such as VAT refunds, corporate income tax, transfer pricing, and sector-specific taxation (e.g., mining royalties, petroleum contributions);

• Tailored communication channels, facilitating smoother interaction with tax officers;

• Monitoring and enforcement of large taxpayers’ obligations on a national level.

Being assigned to the LED means you are under enhanced scrutiny but also benefit from dedicated resources and potentially faster processing times for matters like refund claims and ruling requests.