コンゴ共和国における鉱山産業の財政・制度動向(2014年上半期)

調査会社Timetric社が発行したリサーチレポート(データ管理コード:MMFR0017MR)
◆英語タイトル:Democratic Republic of Congo’s Mining Fiscal Regime: H1 2014
◆発行会社/調査会社:Timetric
◆商品コード:MMFR0017MR
◆発行日:2014年5月30日
◆調査対象地域:コンゴ共和国
◆ページ数:16
◆レポート言語:英語
◆レポート形式:PDF
◆納品方式:Eメール
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*** レポート概要(サマリー)***

Its Mining industry is governed by the Ministry of Mines, with other administrative entities such as the Mines Directorates, Geology Directorate and Mining Environment Protection Directorate intervening. The industry is primarily governed by the Mining Code; Law No 007/2002.


The report outlines Democratic Republic of Congo's governing bodies, governing laws, mining licenses, mining rights and obligations and key fiscal terms which includes royalties, corporate income tax, property tax, tax on vehicles, depreciation, loss carry forward, withholding tax, exceptional tax on expatriates’ salaries, and VAT.

To get an overview of Democratic Republic of Congo's mining fiscal regime.

*** レポート目次(コンテンツ)***

1 Executive Summary 1
2 The Congolese Mining Industry – Governing Bodies 5
2.1 The Ministry of Mines 5
2.1.1 Mining Registry 5
2.2 The Directorate of Mines 5
2.3 The Department in Charge of the Protection of the Mining Environment 5
2.4 The Geology Directorate 5
2.5 The Technical Unit for Mining Coordination and Planning 6
3 The Congolese Mining Industry – Governing Laws 7
3.1 Mining Code: Law No 007/2002 7
3.1.1 Environmental Impact Study (EIS) 7
3.1.2 Mitigation and Rehabilitation Plan (MRP) 7
3.1.3 Environmental Management Plan of the Project (EMPP) 7
4 The Congolese Mining Industry – Mining Licenses 8
4.1 Exploration Licenses 8
4.2 The Exploitation License 8
5 The Congolese Mining Industry – Mining Rights and Obligations 9
5.1 Rights 9
5.2 Obligations 9
6 The Congolese Mining Industry – Key Fiscal Terms 10
6.1 Royalty 10
6.2 Corporate Income Tax 10
6.3 Property Tax 10
6.4 Tax on Vehicles 10
6.5 Depreciation 10
6.6 Loss Carry forward 11
6.7 Withholding Tax 11
6.8 Exceptional Tax on Expatriates’ Salaries 11
6.9 Value Added Tax (VAT) 11
7 Appendix 12
7.1 What is this Report About? 12
7.2 Methodology 12
7.3 Secondary Research 12
7.4 Primary Research 12
7.5 Contact Timetric 13
7.6 About Timetric 13
7.7 Timetric’s Services 14
7.8 Disclaimer 15

Table 1: The Mining Industry in Democratic Republic of the Congo – Fiscal Regime Terms and Other Taxes, 2014 1
Table 2: The Mining Industry in Democratic Republic of the Congo – Royalty Rate (%), 2014 10


Figure 1: The Mining Industry in Democratic Republic of the Congo – Commodity Mines at Different Stages 1

*** 免責事項 ***
https://www.globalresearch.co.jp/disclaimer/


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