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Legal Framework

Dernière mise à jour : 20-06-2025
Le fondement juridique de la Direction des Impôts du Lualaba (DIL) repose sur un ensemble de lois, édits, arrêtés et règlements qui définissent son existence, ses missions, ses prérogatives et ses modalités d’intervention dans la gestion équitable et efficace de la fiscalité provinciale en République Démocratique du Congo, notamment dans la Province du Lualaba.Cette section présente un aperçu des instruments juridiques qui encadrent l’activité de la DIL dans le respect des principes de légalité, de transparence et de responsabilité.

1. Founding Legal Instruments

The DIL was formally created through:

  • Provincial Order No. 2024-GOUV-PLBA-043 of August 2, 2024: Establishes the legal personality and administrative autonomy of the DIL and the Non-Tax Revenue Directorate.
  • Provincial Order No. 2024-GOUV-PLBA-098 of November 18, 2024: Defines the structure, organization, and operational procedures of the DIL, including its internal divisions, mission scope, and hierarchy.

These provincial orders were issued by the Governor of Lualaba Province under the powers granted by the national Constitution and the Law on Free Administration of Provinces.

2. Regulatory Framework for Tax Assessment and Collection

The DIL’s core duties in assessment, control, collection, and recovery of taxes and provincial duties are governed by:

  • Edict No. 008 of July 19, 2017: Establishes the procedures for determining tax liability, conducting fiscal audits, and defining the rights and obligations of taxpayers.
  • Edict No. 009 of July 19, 2017: Specifies the mechanisms and stages of collection, recovery, and enforcement of provincial taxes and revenues.
  • Edict No. 017 of November 30, 2020: Updates and supplements previous edicts to reflect changes in the tax nomenclature and operational tools of the DIL.

These texts ensure that taxation is administered fairly and in compliance with constitutional safeguards.

3. Tax Base and Rate Determination

The legal basis for setting the types, rates, and periodicity of taxes in Lualaba is outlined in:

  • Edict No. 008 of July 19, 2017 (as amended): Lists all taxes, fees, and duties due to the province, along with their taxable events and legal definitions.
  • Provincial Orders of March 17, 2021 and August 2024: Fix the rates and frequency of tax payments applicable to each economic sector and activity, including mining, construction, trade, and services.

These instruments are regularly updated to adapt to economic realities and maintain fiscal equity.

4. National Legal Instruments

As a decentralized entity, the DIL also operates within the broader framework of national tax law, particularly:

  • The General Tax Code of the Democratic Republic of Congo: Provides overarching principles on tax types, deductions, exemptions, and penalties.
  • Law No. 08/012 on Free Administration of Provinces: Grants provinces the authority to manage and collect certain taxes and to create dedicated administrative bodies such as the DIL.

5. Fiscal Transparency and Legal Recourse

To promote trust and protect taxpayer rights, the DIL adheres to:

  • The Charter of Taxpayer Rights and Obligations.
  • The Provincial Administrative Procedures Code.
  • Applicable anti-corruption and public procurement regulations.
  • The Constitution of the Democratic Republic of Congo (2006).

Taxpayers may appeal tax decisions through the designated channels outlined in the edicts or file formal complaints via the Taxpayer Assistance Unit.

6. Access to Legal Documents

All legal instruments cited are publicly available at DIL’s headquarters or can be accessed upon request via:

Direction des Impôts du Lualaba – DIL

You may also consult the Legal Resources and Documents section on our website for downloadable versions, updates, and interpretive guides.

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