Summary
The Democratic Republic of Congo's General Tax Code is the foundational legal framework governing the country’s tax system. It outlines the general principles, procedures, and obligations related to taxation for both individuals and businesses. Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in French and there are no official translations into other languages. The government regulating entity is the General Directorate of Taxes (Direction Générale des Impôts, DGI).
The tax laws are available on the government website.