The Democratic Republic of the Congo’s Mining Fiscal Regime: H1 2015

The Democratic Republic of the Congo has 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, 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.

Scope

The report outlines the governing bodies, governing laws, licenses, rights, obligations and tax-related information royalty, corporate income tax, property tax, tax on vehicles, depreciation, loss carry forward, withholding tax, exceptional tax on expatriates’ salaries and value added tax (VAT).

Reasons to buy

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

Table of Contents

1 Executive Summary

2 The Congolese Mining Industry – Governing Bodies

2.1 The Ministry of Mines

2.1.1 Mining registry

2.2 The Directorate of Mines

2.3 The Department in Charge of the Protection of the Mining Environment

2.4 The Geology Directorate

2.5 The Technical Unit for Mining Coordination and Planning

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 Licenses

4.2 The 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 Tax on Vehicles

6.5 Depreciation

6.6 Loss Carry forward

6.7 Withholding Tax

6.8 Exceptional Tax on Expatriates’ Salaries

6.9 Value Added Tax (VAT)

7 The Congolese Mining Industry – Future Development

8 Appendix

8.1 Abbreviations 15

8.2 Methodology 15

8.3 Secondary Research 15

8.4 Primary Research 15

8.5 Contact GlobalData 16

8.6 About GlobalData 16

8.7 GlobalData’s Services 16

8.8 Disclaimer 17

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 – Depreciation 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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