1 Executive Summary
2 The Congolese Mining Industry – Governing Bodies
2.1 The Ministry of Mines
2.1.1 Mining registry
2.2 The Directorate of Mines
2.3 The Department in Charge of the Protection of the Mining Environment
2.4 The Geology Directorate
2.5 The Technical Unit for Mining Coordination and Planning
3 The Congolese Mining Industry – Governing Laws
3.1 Mining Code: Law No 007/2002
3.1.1 Environmental Impact Study (EIS)
3.1.2 Mitigation and Rehabilitation Plan (MRP)
3.1.3 Environmental Management Plan of the Project (EMPP)
4 The Congolese Mining Industry – Mining Licenses
4.1 Exploration Licenses
4.2 The Exploitation License
5 The Congolese Mining Industry – Mining Rights and Obligations
5.1 Rights
5.2 Obligations
6 The Congolese Mining Industry – Key Fiscal Terms
6.1 Royalty
6.2 Corporate Income Tax
6.3 Property Tax
6.4 Tax on Vehicles
6.5 Depreciation
6.6 Loss Carry forward
6.7 Withholding Tax
6.8 Exceptional Tax on Expatriates’ Salaries
6.9 Value Added Tax (VAT)
7 The Congolese Mining Industry – Future Development
8 Appendix
8.1 Abbreviations 15
8.2 Methodology 15
8.3 Secondary Research 15
8.4 Primary Research 15
8.5 Contact Timetric 16
8.6 About Timetric 16
8.7 Timetric’s Services 16
8.8 Disclaimer 17

Table 1: The Mining Industry in the Democratic Republic of the Congo – Fiscal Regime Terms and Other Taxes, 2015
Table 2: The Mining Industry in the Democratic Republic of the Congo – Royalty Rate (%), 2015
Table 3: The Mining Industry in the Democratic Republic of the Congo – Depreciation Tax (%), 2015

Figure 1: The Mining Industry in the Democratic Republic of the Congo – Commodity Mines at Different Stages (Number of Mines), 2015