Online registration for Online tax registration for online services providers
Persons covered by the measure
The persons concerned by the simplified procedures are operators of digital platforms , regardless of their legal form, that are not established on Congolese territory. For the purposes of this measure, a digital platform is defined as any website or computer application that uses software to connect service providers with customers remotely, to facilitate the conclusion of transactions between these parties and, where applicable, to enable online payment for such transactions.
Operations covered by the measure
Online advertising services
Online advertising services refer to the dissemination, for remuneration, on a digital platform, of an advertisement concerning products sold by a third party, targeting users of the platform.
Online data services
Online data services involve the sale, licensing of rights of use, or access, for a fee, by a digital platform to data that it has collected about its users during interactions with them.
Online marketplaces
Online marketplaces refer to services through which a digital platform directly connects service providers with potential customers, users of the platform, and facilitates transactions between these parties.
Social media platforms
A social network is an online platform that encourages the registration of an unlimited number of users (subscribers). User registration gives them free access to the platform, but requires the disclosure of personal data.
Online gaming services
Online gaming services refer to the provision, for a fee, of services offering users the opportunity to participate on the internet in all games, including video games, games of chance, casino games, virtual poker, and online betting. hasard, de casino, de poker virtuel et de paris en ligne.
Cloud computing services
These services are those through which digital platforms offer their users, for a fee, online hosting of data or digital content on a private space, or give the user access to computer applications or software not installed on the device they are using.
Reminder of the procedure
Registration
Registering your online activity
Online filing
Submitting your tax return online
Telepayment
Payment of your tax return via international bank transfer.