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Periodical article Periodical article
Title:Le régime fiscal de la livraison gratuite des biens liés à la maladie de covid-19 par les entreprises industrielles et commerciales en r.d. congo
Author:Ikona, Jean-Victor Mboyo Empenge ea
Year:2021
Periodical:KAS African Law Study Library (ISSN 2363-6262)
Volume:8
Issue:1
Pages:149-164
Language:French
Geographic term:Congo (Democratic Republic of)
Subject:law
External link:https://www.nomos-elibrary.de/index.php?doi=10.5771/2363-6262-2021-1-149
Abstract:This article examines the question relative to the free delivery of tangibles goods linked to covid-19 tax law regime. the context was to analyze the relation between the vat tax law and company tax law with the industrial and commercial companies activities. those companies need to participate to the national solidarity against the covid-19. in fact, even if the free delivery of tangible goods linked to covid-19 who'd be considered as a self-delivery assimilated to the delivery for himself, without payment to the company, and oblige normally to pay the vat tax. this question obliges the tax administration to reform, by the finances law, the tax law according to the company benefice tax and the vat tax and, help the companies to participate to the national solidarity against covid-19, and protect the company against the risk of retracement of his account. the first time is to reform the present vat tax law by the financial law or the administration ability to create, by the circular or instruction called 'tax doctrine', the formal administration position to the legal or fact question, whom the fiscal law didn't give answer. so, 'help his neighbor is a maxim which is not to the taste of the taxman', especially when it is practiced by a company whose mission is to make profit and benefit from its savings, and not charity'. within this legal framework, the free delivery of tangible goods linked to covid-19 would be considered as a self-delivery assimilated to a delivery against payment for the company. this delivery exposes the company to tax risks of recovery with tax penalties for an abnormal management act even though it's a matter of public health. for this reason, no classic justifications drawn from a commercial or capitalistic relationship are presented. however, the struggle remains a long-term process compelling the congolese rulers not to fall into the european model of a state of emergency and to take formally accepted fiscal positions by means of administration instructions or circular which clear intelligibility in relation to the situations of global crisis impacting the countries. furthermore, the tax administration must guarantee the taxpayer against any changement of another subsequent interpretation on legal issue related to free delivery or at a lower price than the cost price of goods related to covid-19 by companies to third parties because it is exempt from regularization and also from the taxation of self-delivery, and this throughout the period of covid-19. in this context, covid-19 products will be cost less than presently, because of the reasons of public utilities, and general and humanitarian interest were been formally accepted by tax doctrine in interpretation of 41 vat law article as amended to date as non-taxable for self- delivery. the administration tax doctrine putting tax legality into state, because the first one is omnipotent in the taw administration life's.
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