Problem of expanding the management of VAT to the synthetic tax centers of DR Congo

Author: Luc Mwenelwata Butindi (

ISSN: 2709-8575
Affiliations: Inspecteur des Impôts. Direction Générale des Impôts, RD CONGO. Master en Gestion, Comptabilité OHADA et Audit
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 244-260


The tax reform to replace turnover tax with value-added tax (VAT) in Congolese tax legislation, in order to broaden the tax base, was justified by the government’s desire to increase levels of state revenue. This tax was introduced in 2010 and implemented in 2012.

Although its contribution has improved the level of tax revenue, certain managerial aspects linked to it have not been exploited to significantly improve resource mobilisation objectives. In particular, the fixed threshold has excluded certain structures, the synthetic tax centres in particular, who are in direct contact with the vast majority of consumers, from the management of this tax.