{"id":91458,"date":"2025-11-21T17:00:31","date_gmt":"2025-11-21T16:00:31","guid":{"rendered":"https:\/\/congopubonline.com\/?p=91458"},"modified":"2025-11-21T17:00:39","modified_gmt":"2025-11-21T16:00:39","slug":"rdc-la-declaration-pays-par-pays-devient-obligatoire-pour-les-multinationales-des-2026","status":"publish","type":"post","link":"https:\/\/congopubonline.com\/?p=91458","title":{"rendered":"RDC : La d\u00e9claration pays par pays devient obligatoire pour les multinationales d\u00e8s 2026"},"content":{"rendered":"\n<p>La R\u00e9publique D\u00e9mocratique du Congo entre dans une nouvelle \u00e8re de transparence fiscale. \u00c0 compter de 2026, toutes les multinationales op\u00e9rant sur son territoire seront tenues de d\u00e9poser une d\u00e9claration pays par pays (CbCR &#8211; Country by Country Report) dans les douze mois suivant la cl\u00f4ture de leur exercice fiscal, et ce, exclusivement par voie \u00e9lectronique. La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) sera charg\u00e9e de d\u00e9finir le format officiel de ce document strat\u00e9gique.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-un-champ-d-application-large-ciblant-les-geants-economiques\"><strong>Un champ d&rsquo;application large ciblant les g\u00e9ants \u00e9conomiques<\/strong><\/h4>\n\n\n\n<p>Cette obligation vise l&rsquo;ensemble des groupes internationaux pr\u00e9sents en RDC, quel que soit leur secteur d&rsquo;activit\u00e9. Sont directement concern\u00e9s :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les op\u00e9rateurs p\u00e9troliers<\/strong> (ex: Perenco)<\/li>\n\n\n\n<li><strong>Les g\u00e9ants miniers<\/strong> (ex: Ivanhoe, Glencore, China Molybdenum, Huayou)<\/li>\n\n\n\n<li><strong>Les groupes de t\u00e9l\u00e9communications<\/strong> (ex: Orange, Vodacom)<\/li>\n\n\n\n<li><strong>Les institutions bancaires<\/strong> (ex: EquityBCDC, Rawbank, Access Bank)<\/li>\n\n\n\n<li><strong>Les soci\u00e9t\u00e9s de transport et logistique<\/strong> (ex: Maersk, CMA-CGM, Ethiopian Airlines)<\/li>\n<\/ul>\n\n\n\n<p>Ces entit\u00e9s devront fournir une ventilation pr\u00e9cise de leurs b\u00e9n\u00e9fices, donn\u00e9es fiscales et comptables pour chaque juridiction o\u00f9 elles op\u00e8rent, ainsi que des informations sur la localisation de leurs activit\u00e9s.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-seuils-et-conditions-d-exemption\"><strong>Seuils et conditions d&rsquo;exemption<\/strong><\/h4>\n\n\n\n<p>Le dispositif est d\u00e9clench\u00e9 pour les entreprises dont le chiffre d&rsquo;affaires consolid\u00e9 atteint ou d\u00e9passe l&rsquo;\u00e9quivalent de 850 000 USD au titre de l&rsquo;exercice pr\u00e9c\u00e9dent.<\/p>\n\n\n\n<p>Une clause d&rsquo;exemption est toutefois pr\u00e9vue : les filiales congolaises pourront \u00eatre dispens\u00e9es de d\u00e9p\u00f4t si leur groupe m\u00e8re proc\u00e8de \u00e0 une d\u00e9claration de substitution dans une juridiction \u00e9trang\u00e8re aux normes \u00e9quivalentes, et \u00e0 condition que toutes les exigences l\u00e9gales soient cumulativement remplies.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-enjeux-et-defis-d-application-anticipes\"><strong>Enjeux et d\u00e9fis d&rsquo;application anticip\u00e9s<\/strong><\/h4>\n\n\n\n<p>Au-del\u00e0 de la collecte d&rsquo;informations, cette d\u00e9claration devra \u00e9galement d\u00e9tailler la structure et les activit\u00e9s du groupe, particuli\u00e8rement lorsque des entit\u00e9s sont soumises \u00e0 l&rsquo;\u00e9tablissement d&rsquo;\u00e9tats financiers consolid\u00e9s.<\/p>\n\n\n\n<p>Certains analystes anticipent d\u00e9j\u00e0 des contentieux potentiels devant les juridictions de l&rsquo;OHADA, compte tenu de la complexit\u00e9 des groupes concern\u00e9s et des implications r\u00e9glementaires de cette nouvelle disposition.<\/p>\n\n\n\n<p>En attendant la publication des directives d&rsquo;application par la DGI, le secteur priv\u00e9 observe ce tournant avec une attention aigu\u00eb. La mise en \u0153uvre effective de cette r\u00e9forme constituera un test crucial pour la gouvernance fiscale congolaise et marquera une \u00e9tape d\u00e9cisive dans la lutte contre l&rsquo;\u00e9rosion de la base d&rsquo;imposition et le transfert de b\u00e9n\u00e9fices.<\/p>\n\n\n\n<p><strong>Par Marius Bopenga<br>CONGO PUB Online<\/strong><\/p>\n<div class='epvc-post-count'><span class='epvc-eye'><\/span>  <span class=\"epvc-count\"> 212<\/span><span class='epvc-label'> Vues<\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>La R\u00e9publique D\u00e9mocratique du Congo entre dans une nouvelle \u00e8re de transparence fiscale. \u00c0 compter de 2026, toutes les multinationales op\u00e9rant sur son territoire seront tenues de d\u00e9poser une d\u00e9claration&hellip;<\/p>\n","protected":false},"author":1,"featured_media":91459,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[844,51],"tags":[],"class_list":["post-91458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-la-une","category-economie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.4 (Yoast SEO v25.4) - 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