PROVINCIAL TAX COLLECTION PROCEDURES AND LITIGATION

The collection of taxes, duties and fees due to the Provinces is a laborious and complex process that requires compliance by all with the relevant legal and regulatory provisions.In this respect, the taking into account of the said provisions remains the key to the success of the said process, as it allows the taxpayers to freely discharge their civic obligations within the required timeframe in order to enable the Province to have the necessary means to carry out its action program.This manual gives everyone (taxpayers, tax authorities, etc.) the opportunity to become familiar with the procedure established by the legislator to recover the State's debts. Also, it covers not only the aspects of the collection of provincial debts in all its forms, but also the particular procedures related to exemptions and the recourse in litigation.

Autorentext

• Degree in Economics and Management;- Special degree in Pedagogy and didactics of disciplines;- Doctoral student in Pedagogy and didactics of Economic Sciences at UPN/KINSHASA;- Head of Works at the Free University of Matadi "ULIMAT" and elsewhere;- Principal Receiver of the General Directorate of Revenue of Central Kongo "DGRKC