The Congolese Direction Generale des Impots Nov. 13 issued Official Communique No. 01/057, announcing the Nov. 30 filing and payment deadline for the fourth installment of estimated tax on profits (IBP), for fiscal year 2024/income year 2023. The announcement also clarifies that: 1) the estimated payment is 20 percent of the tax declared for accounting year 2022, plus any additional tax, regardless of whether the amounts are disputed; 2) a penalty of 50 percent of the unpaid tax applies for late payment or nonpayment; and 3) taxpayers can submit payment vouchers electronically in PDF format. [Democratic Republic of the Congo, …
