On the proposal of the Finance Commissioner, a tax administration and an administrative and financial autonomy created on March 10, 1988 by an order of the Head of State. The creation of the Directorate General of Contributions responded to a concern to increase the mobilization of tax revenue.
Its administrative and financial autonomy was thus implemented by a personal staff, as a general rule, by the law on the statutes of the public service, and by a budgetary allocation corresponding to a citation of the assigned revenue. This retrocession to the annexed budgets of the State.
Creation of an autonomous tax administration in 1988
Ordinance No. 88/039 of March 10, 1988
From the creation of the DGC, the organization by type of tax which already existed in the finance administration, gave way to a more functional organization: in a first time this organization taxpayers, the central services ensured the direct management of more than 8,000 taxpayers. Then, we organized the management of business management and security in the field.
It turned out to be essential to train tax elites and technicians. Also, in compliance with the Statute of the public service, competitions have been organized throughout the national territory for the recruitment of Inspector and Tax Auditor candidates. Thereby :
- 75 finalists, justifying at least a bachelor's degree, were selected and followed a two-year training course in specialized centres. Training interspersed with an internship within the tax administration. These Inspectors formed the Corps of Inspectors;
- 75 finalists, justifying a graduate diploma were selected and followed a 6-month training course on direct and indirect taxes.
Unfortunately, the events that the Democratic Republic of Congo has been going through since 1991 have put a brake on this process of transformation of the young tax administration.
