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Democratic Republic of Congo’s Mining Industry Fiscal Regime: H1 2014

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Democratic Republic of Congo fiscal regime report outlines governing bodies, governing laws, mining licenses, mining rights and obligations and key fiscal terms covering six commodities: iron ore, copper, gold, silver, coal and diamond.

Summary

Its Mining industry is governed by the Ministry of Mines, with other administrative entities such as the Mines Directorates, Geology Directorate and Mining Environment Protection Directorate intervening. The industry is primarily governed by the Mining Code; Law No 007/2002.

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Scope

The report outlines Democratic Republic of Congo's governing bodies, governing laws, mining licenses, mining rights and obligations and key fiscal terms which includes royalties, corporate income tax, property tax, tax on vehicles, depreciation, loss carry forward, withholding tax, exceptional tax on expatriates' salaries, and VAT.

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Key highlights

  • The Ministry of Mines formulates government policies related to the mining sector based on the national mining code.
  • Under the guidance of Ministry of Mines, the Mining Registry is a public entity with legal status and administrative and financial autonomy to register the deeds provided for in the Mining Code.
  • The Directorate of Mines is responsible for inspecting and monitoring mining activities, which include health and safety, work practice, production, transport and sales.
  • The department has the power to implement mining regulation for environmental protection and the technical evaluation of the mitigation and the environmental impact study as well as the environmental management plan.

Reasons to buy

To get an overview of Democratic Republic of Congo's mining fiscal regime.

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