Democratic Republic of the Congo

The DRC Finance Act 2015 of December 31, 2014, which amended law n°004/2003 of March 13, 2003, imposes mandatory Transfer Pricing on transactions with their affiliated companies located abroad on companies established in the DRC.

The DRC (Democratic Republic of Congo) has implemented a Transfer Pricing amendment for 2019 as part of the Finance Act 2019, published in the Official Gazette on December 21, 2018. This relates to a revised deadline for filing a Transfer Pricing statement to be filed within two months after the tax filing deadline (previously, six months).

This change is effective as of January 1, 2019.

Related Parties

Article 31 bis of Decree-Law No. 69/009 of February 10, 1969, concerning income taxes, considers that two companies are related if:

(a) One, directly or by attorney-in-fact, holds the majority of the share capital of the other or exercises de facto decision-making power;

(b) Both are placed in the conditions set forth in (a) under the control of the same enterprise.

Transfer Pricing Methods

Transfer Pricing methods are established following the OECD methods:

  • Comparable Uncontrolled Price Method.
  • Cost Plus Method.
  • Resale Price Method.
  • Profit Split Method.
  • Transactional Net Margin Method.

Transfer Pricing Documentation

The Finance Act 2015 imposes an obligation on DRC-based companies to have Transfer Pricing documentation on operational transactions with their affiliated companies located abroad.

Conversely, the Finance Act 2015 only provides general patterns for the information to be provided.

Companies established in the DRC that are dependent, de jure or de facto, on companies or groups of companies established outside the DRC and whose annual turnover, excluding taxes, equals or exceeds US$ 1 million, must file a statement containing a simplified Transfer Pricing documentation. This must be reported within two months after the deadline for filing the tax return.

Transfer Pricing Penalties

The provisions of Law No. 004/2003 of March 13, 2003, concerning the reform of tax procedures, as amended and supplemented to date, do not provide for any specific penalty if failure to sign the statement containing simplified Transfer Pricing documentation.

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 Author:       Wolfgang Hartl
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