RÉVISION DU CODE MINIER ET FISCALITÉ MINIÈRE EN RÉPUBLIQUE DÉMOCRATIQUE DU CONGO. RÉPENSER LA CONCILIATION DES INTÉRÊTS DE L’ÉTAT ET CEUX DES INVESTISSEURS DU SECTEUR MINIER
REVISION OF THE MINING CODE AND MINING TAXATION IN THE DEMOCRATIC REPUBLIC OF CONGO. RETHINKING THE RECONCILIATION OF THE INTERESTS OF THE STATE AND THOSE OF INVESTORS IN THE MINING SECTOR

Summary/Abstract: The new Mining Code of the Democratic Republic of Congo (DRC) introduced modified fiscal and customs regimes, impacting both the state and extractive companies. For the state, these regimes led to an increase in public revenues, contributing to the financing of essential services such as health, education, and infrastructure. For extractive companies, the new regimes resulted in higher fiscal burdens, with high tax rates and a multiplicity of taxes and royalties. This increased pressure on operating costs, making Congolese mining companies more competitive while discouraging foreign investments and leading to a decline in mining production. To reconcile the fiscal interests of the state with those of mining operators, it is recommended to strengthen the legislative and regulatory framework of the Congolese mining fiscal regime, promote dispute resolution methods such as arbitration or mediation, and consider renegotiating fiscal contracts.

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