The Democratic Republic of the Congo’s Mining Fiscal Regime H1 2016

GlobalData's fiscal regime report covers the Democratic Republic of the Congo which has a variety of mineral resources, including copper, cobalt, zinc, diamonds and colombo-tantalite. Other lesser-mined minerals include cadmium, cassiterite (tin ore), gold, silver, wolframite and uranium. Its mining industry is governed by the Ministry of Mines; The Mining Code: Law No 007/2002 regulates the minerals sector.

Scope

The report outlines the governing bodies, laws, mining licenses, rights, obligations and key fiscal terms which includes royalties, corporate income tax, property tax, depreciation, loss carry forward, exceptional tax on expatriates' salaries, turnover tax, surface area tax and value added tax (VAT).

Reasons to buy

Gain an overview of The Democratic Republic of the Congo’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Congolese Mining Industry – Governing Bodies

2.1 The Ministry of Mines

2.2 Mining Registry

2.3 Centre for Expertise, Evaluation and Mineral Substances Certification Precious and Semi-Precious (CEEC)

3 The Congolese Mining Industry – Governing Laws

3.1 Mining Code: Law No 007/2002

3.1.1 Environmental Impact Study (EIS)

3.1.2 Mitigation and Rehabilitation Plan (MRP)

3.1.3 Environmental Management Plan of the Project (EMPP)

4 The Congolese Mining Industry – Mining Licenses

4.1 Exploration License

4.2 Exploitation License

5 The Congolese Mining Industry – Mining Rights and Obligations

5.1 Rights

5.2 Obligations

6 The Congolese Mining Industry – Key Fiscal Terms

6.1 Royalty

6.2 Corporate Income Tax

6.3 Property Tax

6.4 Depreciation

6.5 Loss Carry Forward

6.6 Exceptional Tax on Expatriates’ Salaries

6.7 Turnover Tax

6.8 Surface Area Tax

6.9 Value Added Tax (VAT)

7 The Congolese Mining Industry – Future Development

8 Appendix

8.1 Abbreviations

8.2 Secondary Research

8.3 Primary Research

8.4 Contact GlobalData

8.5 About GlobalData

8.6 GlobalData’s Services

8.7 Disclaimer

List of Tables

Table 1: The Mining Industry in the Democratic Republic of the Congo – Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in the Democratic Republic of the Congo – Royalty Rate (%), 2015

Table 3: The Mining Industry in the Democratic Republic of the Congo – Surface Area Tax 2015

List of Figures

Figure 1: The Mining Industry in the Democratic Republic of the Congo – Commodity Mines at Different Stages (Number of Mines), 2015

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