April 15, 2023.
Decree
No. 23/16
amending and supplementing Decree 22/31 of October 15, 2022 suspending the collection
of value added tax on the importation and sale of certain goods in the cement and real
estate sectors
( Prime.Minister )
The Prime Minister,
Having regard to the Constitution, as amended and supplemented by Law 11-002 of 20
January 2011 revising certain articles of the Constitution of the Democratic Republic of
Congo of 18 February 2006, especially in its Article 92 paragraphs 1, 2 and 4;
Having regard to Law 11-011 of July 13, 2011 relating to public finances, as amended and
supplemented to date;
Having regard to Finance Law 21-029 of December 13, 2021 for the 2022 financial year;
Having regard to Ordinance-Law 010-001 of 20 August 2010 establishing value added tax,
as amended and supplemented to date;
Having regard to Ordinance-Law 010-002 of August 20, 2010 relating to the Customs Code,
as amended and supplemented to date;
Having regard to Ordinance-Law 011-2012 of 12 September 2012 establishing a new tariff of
import duties and taxes, as amended and supplemented to date, especially in its
preliminary provisions, paragraph 16;
Having regard to Ordinance 21-006 of February 14, 2021 appointing a Prime Minister;
Having regard to Ordinance 21-012 of April 12, 2021 appointing Deputy Prime Ministers,
Ministers of State, Ministers, Ministers Delegate and Deputy Ministers, as amended and
supplemented by Ordinance 23-030 of March 23, 2023;
Having regard to Ordinance 22-002 of January 7, 2022 on the organization and functioning of
the Government, modalities of collaboration between the President of the Republic and
the Government as well as between members of the Government;
Having regard to Ordinance 22-003 of January 7, 2022 establishing the responsibilities of
the ministries;
Considering the need to promote the real estate sector in the Democratic Republic of
Congo and to encourage investors to further exploit this area in order to increase the
supply of housing, and also to anticipate the consequences of the slowdown in global
economic growth on the economy of our country;
Considering the need to stabilize the price of cement on the market and to support
national cement plants and associated local industries;
On the proposal of the Minister of Finance;
The Council of Ministers having been heard;
Decreed:
art . 1 .
Articles 1 and 5 of Decree 22/31 of October 15, 2022 suspending the collection of value
added tax on the importation and sale of certain goods in the cement and real estate
sectors are amended and supplemented as follows:
art . 1 .
The collection of value added tax, both on import and domestic regime, on the raw
materials used in the manufacture of the following grey cement is suspended:
1) additives for cements;
2) similar refractory mortars and concretes;
3) coal;
4) gypsum;
5) polypropylene packaging bags;
6) Clinker.
The collection of value added tax on the importation of raw materials for the manufacture
of cement packaging bags, including polypropylene granules, polyethylene, calcium
carbonate, packaging inks, master batches and coloring materials, is also suspended.
Art. 5.
The duration of the suspension provided for by this decree expires on December 31, 2023.
Art. 2.
All previous provisions contrary to this decree are repealed.
Art. 3.
The Minister of Finance is responsible for the implementation of this decree, which comes
into force on the date of its signature.
Done in Kinshasa, April 15, 2023.
Jean-Michel Sama Lukonde Kyenge
Nicolas Kazadi Kadima-Nzuji
Minister of Finance
