The Democratic Republic of the Congo tax authority has issued a notice setting new size-based thresholds for the purpose of the tax administration of large, medium, and small-sized taxpayers. The thresholds, in terms of annual turnover, assets or payroll, include in excess of CDF 3.5 billion to be administered by the large taxpayer directorate, between CDF 80 million and CDF 3.5 billion to be administered by the medium-sized taxpayer directorate, and less than CDF 80 million to be administered by the small taxpayer directorate.
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