President Félix Tshisekedi called for a temporary moratorium on applying a tax clearance certificate decree and certain new requirements in the 2025 Finance Law. He made the recommendation during a Council of Ministers meeting on July 19, 2025. This decision addresses operational difficulties linked to the implementation of these tax provisions.

The measure follows months of concerns from private sector organizations, including the Federation of Enterprises of Congo (FEC), which reported significant disruptions in trade and substantial constraints affecting business operations.

Indeed, Article 44 of the 2025 Finance Law and its corresponding ministerial decree mandate the presentation of a tax clearance certificate for various transactions. These include paying third-party claims, obtaining credit, opening bank accounts for non-residents, issuing licenses, and accessing public procurement markets.

According to the Council’s report, President Tshisekedi finds these constraints "disproportionate given their immediate effects on economic activity.” He also believes the current requirement was hindering ongoing contractual commitments, complicating credit access, and harming the country's attractiveness to investors, especially foreign ones.

To resolve the situation, Prime Minister Judith Suminwa was tasked with leading consultations. She will work with the Business Climate Unit, the Minister of Finance, the Directorate General of Taxes (DGI), and private sector representatives. The goal is to assess the current framework, propose a revised approach that balances fiscal objectives and economic competitiveness, and, if necessary, draft amendments for the next Finance Law with gradual and coordinated implementation.

Last April, the FEC had already written to the Minister of Finance seeking clarification on the types of claims affected and who needed to present the clearance certificate during customs clearance: the goods owner or the customs broker. The FEC also requested a moratorium on the decree's application to allow for thorough dialogue and potential adjustments.

Earlier this year, the DGI had announced a moratorium. It stated the tax clearance certificate would only be required after the Minister of Finance signed the execution decree.

Ronsard Luabeya (Intern)