{"id":5808,"date":"2025-09-08T10:25:59","date_gmt":"2025-09-08T10:25:59","guid":{"rendered":"https:\/\/heshimardc.net\/v1\/?p=5808"},"modified":"2025-09-08T10:26:01","modified_gmt":"2025-09-08T10:26:01","slug":"rdc-des-solutions-face-aux-difficultes-dans-lapplication-du-quitus-fiscal","status":"publish","type":"post","link":"https:\/\/heshimardc.net\/v1\/2025\/09\/08\/rdc-des-solutions-face-aux-difficultes-dans-lapplication-du-quitus-fiscal\/","title":{"rendered":"RDC : des solutions face aux difficult\u00e9s dans l\u2019application du quitus fiscal"},"content":{"rendered":"\n

Instaur\u00e9 par la loi n\u00b0004\/2003 du 13 mars 2003 sur la r\u00e9forme des proc\u00e9dures fiscales et pr\u00e9cis\u00e9 par l\u2019arr\u00eat\u00e9 minist\u00e9riel n\u00b0028 du 28 septembre 2022, le quitus fiscal conna\u00eet des difficult\u00e9s majeures en R\u00e9publique d\u00e9mocratique du Congo (RDC). Depuis janvier 2025, de nombreuses entreprises se heurtent \u00e0 des blocages importants, signal\u00e9s \u00e0 la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) via la F\u00e9d\u00e9ration des entreprises du Congo (FEC). Pour r\u00e9pondre \u00e0 ces d\u00e9fis, le gouvernement a instaur\u00e9 un moratoire de deux mois, qui prend fin le 25 septembre 2025, afin d\u2019all\u00e9ger les contraintes et de trouver des solutions adapt\u00e9es.<\/strong><\/p>\n\n\n\n

Depuis janvier 2025, la R\u00e9publique d\u00e9mocratique du Congo (RDC) impose le quitus fiscal, un document obligatoire pour de nombreuses d\u00e9marches : conclusion de march\u00e9s publics, obtention de documents administratifs comme le passeport, acc\u00e8s \u00e0 certains services d\u00e9finis par le ministre des Finances, import\/export de marchandises, ou encore acc\u00e8s aux cr\u00e9dits bancaires. Pour obtenir ce certificat, les entrepreneurs et contribuables doivent s\u2019adresser \u00e0 la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI), qui v\u00e9rifie le respect des obligations fiscales, notamment le paiement des imp\u00f4ts dus.<\/p>\n\n\n\n

Cependant, l\u2019\u00e9largissement de cette exigence \u00e0 un large \u00e9ventail d\u2019op\u00e9rations \u00e9conomiques a engendr\u00e9 des complications majeures, notamment dans les transactions bancaires. D\u00e8s janvier 2025, la F\u00e9d\u00e9ration des entreprises du Congo (FEC) a organis\u00e9 une s\u00e9ance de travail pour analyser les difficult\u00e9s d\u2019application du quitus fiscal, conform\u00e9ment \u00e0 l\u2019article 44 de la Loi de Finances 2025. Fin janvier, une \u00ab matin\u00e9e fiscale \u00bb a r\u00e9uni la FEC et les experts de la DGI pour d\u00e9battre des obstacles, notamment les retards dans le paiement des cr\u00e9ances, la souscription de licences bancaires et l\u2019acc\u00e8s aux cr\u00e9dits. Ces \u00e9changes ont mis en lumi\u00e8re les freins que cette mesure impose au dynamisme \u00e9conomique.<\/p>\n\n\n\n

Face aux entraves persistantes caus\u00e9es par le quitus fiscal, le minist\u00e8re des Finances a annonc\u00e9, dans une note dat\u00e9e du 25 juillet 2025, une suspension temporaire de cette exigence pour certaines op\u00e9rations. Ce moratoire, effectif du 28 juillet au 25 septembre 2025, s\u2019\u00e9tend sur 60 jours et concerne cinq types d\u2019activit\u00e9s : le paiement des cr\u00e9ances entre entreprises ou professionnels, la souscription de licences, l\u2019octroi de cr\u00e9dits par les banques ou institutions financi\u00e8res non bancaires, l\u2019ouverture de comptes bancaires pour les non-r\u00e9sidents, ainsi que la d\u00e9livrance de cartes de travail pour les expatri\u00e9s. Cette mesure vise \u00e0 fluidifier les transactions \u00e9conomiques et \u00e0 r\u00e9pondre aux pr\u00e9occupations des op\u00e9rateurs face aux blocages rencontr\u00e9s.<\/p>\n\n\n\n

Quitus fiscal, une contrainte pour payer l\u2019imp\u00f4t   <\/strong><\/strong><\/p>\n\n\n\n

Con\u00e7u pour encourager le respect des obligations fiscales, le quitus fiscal est d\u00e9livr\u00e9 aux contribuables pour certifier qu\u2019ils sont en r\u00e8gle avec leurs imp\u00f4ts. Selon l\u2019arr\u00eat\u00e9 de l\u2019ancien ministre des Finances, Nicolas Kazadi, \u00ab le quitus fiscal est un document administratif d\u00e9livr\u00e9 par le Receveur des Imp\u00f4ts comp\u00e9tent, attestant que le requ\u00e9rant est \u00e0 jour dans ses d\u00e9clarations et paiements d\u2019imp\u00f4ts \u00e9chus \u00e0 la date de d\u00e9livrance \u00bb. Ce certificat vise \u00e0 renforcer la discipline fiscale en RDC, conditionnant l\u2019acc\u00e8s \u00e0 de nombreux services et transactions \u00e9conomiques.<\/p>\n\n\n\n

Le quitus fiscal est \u00e9galement d\u00e9livr\u00e9 aux contribuables ayant souscrit un \u00e9chelonnement de leurs dettes fiscales ou b\u00e9n\u00e9ficiant d\u2019un sursis de recouvrement, conform\u00e9ment aux dispositions l\u00e9gales. D\u00e9crit comme un \u00ab s\u00e9same \u00bb, ce document accompagne l\u2019assujetti dans ses d\u00e9marches administratives et \u00e9conomiques. \u00ab L\u2019acc\u00e8s \u00e0 tout service de l\u2019\u00c9tat, \u00e0 toute affaire ou \u00e0 tout avantage est conditionn\u00e9 par l\u2019obtention d\u2019un quitus fiscal. En d\u2019autres termes, son d\u00e9tenteur est en conformit\u00e9 avec ses obligations fiscales et peut pr\u00e9tendre aux services publics \u00bb, expliquait Jean Muteba, chef de division \u00e0 la Direction des \u00e9tudes, statistiques et communication de la DGI, dans une interview accord\u00e9e \u00e0 Heshima Magazine en janvier 2023.<\/p>\n\n\n\n

Contraintes \u00ab disproportionn\u00e9es \u00bb <\/strong><\/strong><\/p>\n\n\n\n

Malgr\u00e9 son ambition de renforcer l\u2019assiette fiscale, la mise en \u0153uvre du quitus fiscal suscite des r\u00e9sistances parmi les op\u00e9rateurs \u00e9conomiques. Lors du Conseil des ministres du 19 juillet 2025, le pr\u00e9sident F\u00e9lix Tshisekedi a point\u00e9 du doigt les contraintes \u00ab disproportionn\u00e9es \u00bb de cette obligation, qui entravent l\u2019ex\u00e9cution des contrats et nuisent \u00e0 l\u2019attractivit\u00e9 de la RDC pour les investisseurs. Cette critique a conduit \u00e0 la recommandation d\u2019un moratoire temporaire, ciblant certaines dispositions de l\u2019arr\u00eat\u00e9 relatif au quitus fiscal, afin d\u2019all\u00e9ger son impact sur l\u2019\u00e9conomie.<\/p>\n\n\n\n

Lors du Conseil des ministres d\u00e9di\u00e9 \u00e0 ce dossier, la Premi\u00e8re ministre Judith Suminwa a \u00e9t\u00e9 mandat\u00e9e pour superviser, avec le concours de la cellule Climat des affaires, des concertations approfondies r\u00e9unissant le minist\u00e8re des Finances, la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) et les repr\u00e9sentants du secteur priv\u00e9. Objectif : proc\u00e9der \u00e0 une \u00e9valuation technique et \u00e9conomique des modalit\u00e9s actuelles du quitus fiscal. Cette task force est \u00e9galement charg\u00e9e de proposer un cadre fiscal r\u00e9vis\u00e9, conciliant les imp\u00e9ratifs budg\u00e9taires, l\u2019attractivit\u00e9 \u00e9conomique et la fluidit\u00e9 des affaires, tout en formulant, si n\u00e9cessaire, des amendements \u00e0 int\u00e9grer dans la prochaine Loi de Finances.<\/p>\n\n\n\n

 Pendant la p\u00e9riode de deux mois du moratoire, du 28 juillet au 25 septembre 2025, le minist\u00e8re des Finances a instaur\u00e9 un suivi strict de la suspension temporaire du quitus fiscal. Des \u00e9valuations r\u00e9guli\u00e8res, pr\u00e9vues tous les 20 jours, permettront d\u2019analyser l\u2019impact de cette mesure. La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) est charg\u00e9e de garantir l\u2019application rigoureuse de ce moratoire, assurant ainsi une transition fluide pour les op\u00e9rateurs \u00e9conomiques.<\/p>\n\n\n\n

Heshima <\/strong><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Instaur\u00e9 par la loi n\u00b0004\/2003 du 13 mars 2003 sur la r\u00e9forme des proc\u00e9dures fiscales et pr\u00e9cis\u00e9 par l\u2019arr\u00eat\u00e9 minist\u00e9riel n\u00b0028 du 28 septembre 2022, le quitus fiscal conna\u00eet des difficult\u00e9s majeures en R\u00e9publique d\u00e9mocratique du Congo (RDC). Depuis janvier 2025, de nombreuses entreprises se heurtent \u00e0 des blocages importants, signal\u00e9s \u00e0 la Direction g\u00e9n\u00e9rale […]<\/p>\n","protected":false},"author":1,"featured_media":5809,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nation"],"yoast_head":"\nRDC : des solutions face aux difficult\u00e9s dans l\u2019application du quitus fiscal - HESHIMA MAGAZINE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/heshimardc.net\/v1\/2025\/09\/08\/rdc-des-solutions-face-aux-difficultes-dans-lapplication-du-quitus-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RDC : des solutions face aux difficult\u00e9s dans l\u2019application du quitus fiscal - HESHIMA MAGAZINE\" \/>\n<meta property=\"og:description\" content=\"Instaur\u00e9 par la loi n\u00b0004\/2003 du 13 mars 2003 sur la r\u00e9forme des proc\u00e9dures fiscales et pr\u00e9cis\u00e9 par l\u2019arr\u00eat\u00e9 minist\u00e9riel n\u00b0028 du 28 septembre 2022, le quitus fiscal conna\u00eet des difficult\u00e9s majeures en R\u00e9publique d\u00e9mocratique du Congo (RDC). 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