The Democratic Republic of Congo has taken steps to strengthen the collection of the electricity consumption levy, following the signing of a memorandum of understanding in Kinshasa on December 18, 2025.

The agreement was signed under the supervision of the minister of Water Resources and Electricity, Aimé Sakombi Molendo, and brings together the Directorate General of Administrative, Judicial, State and Participation Revenues (DGRAD), the national power utility SNEL, the National Agency for Electrification and Energy Services in Rural and Peri-Urban Areas (ANSER), and the ministry’s secretariat general.

According to a statement from ANSER, the partnership seeks to improve the supervision, collection, and control of the electricity consumption levy, which is intended to finance electrification projects through ANSER and the National Electrification Fund (FONER). The levy forms part of the institutional framework of the power sector and aims to support expanded electricity access in a country where the electrification rate remains below 22%.

In principle, the mechanism relies on contributions from large electricity consumers, particularly high- and medium-voltage users, to finance sector investments. However, implementation has faced recurring challenges, including difficulties in identifying calculation bases, weaknesses in collection procedures, and limited oversight, resulting in irregular revenue mobilization.

The new protocol seeks to address these shortcomings through the introduction of a single declaration form for the levy, placed under the authority of the supervising ministry. It also establishes a revenue-sharing formula, with proceeds split equally between the public treasury and ANSER.

Focus on transparency and control

Under the agreement, SNEL, designated as the legal taxpayer, will submit monthly levy declarations within regulatory deadlines to the ministry’s secretariat general and to ANSER, with copies sent to DGRAD for information. Each declaration must include a detailed schedule listing final customers, contact details, amounts due, and related technical data.

SNEL will also issue debit notes and collection notices and extend the levy to medium-voltage customers supplied through its own installations, in order to broaden the tax base.

The parties agreed to set up a technical coordination framework, including a joint commission and combined inspection missions. These bodies will be responsible for identifying non-compliant customers and recovering unpaid levies covering the period from October 2024 to July 2025.

Minister Sakombi Molendo said the protocol reflects an inter-institutional governance approach aimed at making levy collection more predictable, fair, and transparent. SNEL’s chief executive, Teddy Lwamba, said the utility would comply with the new procedures, while pointing to operational constraints linked to high- and medium-voltage customers.

DGRAD said it intends to further strengthen non-tax revenue mobilization and plans to propose an additional protocol to clarify recovery procedures on behalf of ANSER, including the role of the treasury receiver and regular reconciliation of financial data.

Ronsard Luabeya