VENDOR TAX PERIOD CATEGORY | RETURN | DUE DATE | DRC IMPACT |
CATEGORY A | 2022/05 return (Apr 2022 – May 2022) | Jun 2022 | No Impact. |
2022/07 return (Jun 2022 – Jul 2022) | Aug 2022 | Based on the 1-month transition period, a vendor does not need to account for the supply and acquisition of valuable metal under the DRC regulations for the month of July 2022.
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2022/09 return (Aug 2022 – Sept 2022) | Oct 2022 | All DRC registered vendors must account for VAT on the supply and acquisition of valuable metal under the DRC Regulations from 1 August 2022 (End of transition period).
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CATEGORY B | 2022/06 return (May 2022 – Jun 2022) | Jul 2022 | No Impact. |
2022/08 return (Jul 2022 – Aug 2022) | Sept 2022 | Based on the 1-month transition period, a DRC registered vendor does not need to account for the supply and acquisition of valuable metal under the DRC Regulations for the month of July 2022. The vendor is required to account for the supply and acquisition of valuable metal for the month of August 2022.
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2022/10 return (Sept 2022 – Oct 2022) | Nov 2022 | A DRC registered vendor must account for the supply and acquisition of valuable metal in this tax period.
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CATEGORY C | 2022/07 return (Jul 2022) | Aug 2022 | Based on the 1-month transition period, a vendor does not need to account for the supply and acquisition of valuable metal under the DRC Regulations for the month of July 2022.
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2022/08 return (Aug 2022) | Sept 2022 | A DRC registered vendor must account for the supply and acquisition of valuable metal for this tax period. . |
