Congo Republic Sets 1 October Deadline for Mandatory Electronic Tax Filing and Payment

Summary

From 1 October 2026, taxpayers administered by the large enterprises, medium enterprises, and petroleum and gas subcontractors units must file their tax returns electronically through E-TAX and pay taxes, duties and assessed liabilities exclusively through the national FOUTA payment platform.
A temporary concession applies until 30 September 2026 where a taxpayer’s commercial bank is not connected to FOUTA. The taxpayer may continue using the Guichet Unique de Paiement, provided it submits a written declaration confirming that it has no account with a FOUTA-connected bank.
Affected businesses should urgently confirm bank connectivity, user access and internal approval procedures for E-TAX and FOUTA. Small and very small enterprises may continue using the existing payment desk after the deadline, although the authorities encourage their transition to the electronic systems.

Article

The Republic of Congo’s Ministry of Finance, Budget and Public Portfolio has set 1 October 2026 as the deadline for mandatory electronic filing and payment by taxpayers administered through the large enterprises unit, medium enterprises unit, and petroleum and gas subcontractors unit.

From that date, affected taxpayers must submit their tax returns electronically through E-TAX. They must also use the FOUTA platform exclusively to pay taxes, duties and other amounts due, including liabilities established through recovery notices, known as avis de mise en recouvrement or AMRs.

The requirement implements Ministerial Order No. 1009/MFBPP-CAB of 22 May 2026. The order describes FOUTA as a national and sovereign electronic payment switch designed to automate the collection of tax and customs revenue directly into the Treasury’s account at the Bank of Central African States, or BEAC. It applies broadly to public revenue, including taxes, duties, levies, fees and other amounts collected for the State, local authorities and public institutions. The order generally makes FOUTA the exclusive electronic payment channel, subject to permitted exceptions. [finances.gouv.cg], [bing.com]

Transitional relief is available until 30 September 2026 for taxpayers whose commercial banks are not yet connected to FOUTA. These taxpayers may continue paying through the existing Guichet Unique de Paiement, or GUP, but must submit a written declaration confirming that they do not maintain an account with a bank already connected to FOUTA. Small and very small enterprises may continue using the GUP after the transitional period, although they are encouraged to migrate to E-TAX and FOUTA.

The deadline was communicated by a Finance Ministry circular dated 24 August 2026. The material supplied identifies this as Circular No. 1097/MFBPP/CAB, but the Ministry’s official publication page identifies the document as Letter Circular No. 1091/MFBPP-CAB. Businesses should therefore use No. 1091 when retrieving or referencing the official circular, unless the Ministry subsequently clarifies the numbering. [finances.gouv.cg], [finances.gouv.cg]

For affected taxpayers, the change will require more than registration on the two platforms. Businesses should confirm that their bank is connected to FOUTA, establish appropriate user permissions, align payment approvals with filing calendars and test the reconciliation of electronic payments against tax accounts. Companies should also retain evidence of successful submission and payment, particularly for AMRs and other assessed liabilities.

Where bank connectivity is not yet available, taxpayers should prepare the required written declaration before using the transitional GUP procedure. Groups operating in the petroleum and gas sector should also verify whether subcontracting entities are correctly registered with the relevant specialist tax unit.

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