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HMRC internal manual

Double Taxation Relief Manual

Congo (Democratic Republic of the): Underlying tax

Documents needed to support the underlying tax claim

The accounts for the period the profits were made out of which the dividend was paid and the notice of assessment showing the final liability to tax will be required by the Underlying Tax Group.

Legal reserve

For banks and financial institutions relevant profits are reduced by transfers of 10% of annual profit until the reserve equals paid-up capital. For other companies, transfers of 5% of annual profit are required until the reserve reaches 10% of paid-up capital.