The General Directorate of Taxes and Estates launched, on May 6, at the Brazzaville Convention Center, a campaign to popularize the 2025 finance law in order to meet the government’s expectations in terms of tax revenue, which amount to 894.331 billion FCFA.
The campaign, launched by François Moundzéo, Tax Administration Advisor to the Minister of Finance, Budget and Public Portfolio, will extend to Pointe-Noire and other departments. This operation aims, among other things, to provide explanations and communicate on the slow pace of the tax provisions of the current year’s Finance Act. It covers amended provisions of the General Tax Code: personal income tax; corporate tax; miscellaneous provisions; registration fees; and real estate tax. It also concerns amended provisions of uncodified texts relating to VAT; excise duties; the audiovisual license fee; taxes on gambling and games of chance; the single payroll tax; and the tax on remittances.
As for the new provisions, they concern the tax on non-recoverable packaging; tax regimes under establishment agreements; activities eligible for the benefits of the investment charter; and the revision of establishment agreements currently being validated. According to the Director General of Taxes and Estates, Ludovic Itoua, the objective of this campaign is to provide a clear understanding of the new tax provisions, in order to avoid various interpretations, prevent unnecessary tax disputes, promote tax compliance and the proper application of the law. It is also, he continued, to provide the Public Treasury with the resources necessary to conduct government action.
Regarding the amendments made by this law, they affect both the General Tax Code and non-codified texts and parafiscality. “To the executives and agents of the tax administration, for this year 2025, the government’s expectations in terms of tax revenue amount to 894.331 billion FCFA. Our achievement of this objective necessarily involves strengthening confidence in taxpayers and investors; broadening the tax base; securing revenue; promoting tax civic duty; combating tax fraud and evasion; processing disputes within reasonable timeframes; monitoring the recovery of tax debts. All this naturally requires control of the taxpayer file, a sine qua non condition ,” the Director General outlined. Addressing taxpayers, Ludovic Itoua reminded them that the tax administration expected them to respect the tax calendar in terms of declarations and payment of taxes, duties and levies.
The tax administration advisor to the Minister of Finance, for his part, recalled that the popularization of the tax provisions of the 2025 Finance Act provides a special opportunity to bring taxpayers closer to the administration. It allows, underlined François Moundzéo, all stakeholders to exchange and appropriate the official interpretation of the related tax provisions. “Having taken note, on the one hand, of instruction No. 365 of March 7, 2025, implementing the tax provisions of the Finance Act for the 2025 financial year and, on the other hand, of circular 0024 of February 14, 2025, and in view of the concerns that have been shared by certain informed economic operators, it seems necessary to provide, in the coming days, clarifications on certain concepts ,” he specified.
