In the Democratic Republic of Congo, the perception of VAT, the collection of related data and their processing face hundreds of business processes where manual processing occupies an important place and hundreds of applications. Because... more
In the Democratic Republic of Congo, the perception of VAT, the collection of related data and their processing face hundreds of business processes where manual processing occupies an important place and hundreds of applications. Because of this complexity, coupled with the inefficiency to allow the DGI to recover most of the VAT collected by the taxable persons, the DRC loses more than 70% of the expected income. The use of modern technology has been identified as an option, according to IMF reports. The Ministry of Finance and the DGI have drafted a concept note detailing the problem and indicating possible solutions. For this purpose, the need to centralize the data manually collected by taxable persons (hundreds of reports per day) influences the decisions on the IT support required to automate the processing (millions of transactions per day with taxable persons), which in turn, influences the required infrastructure. This article presents the Computer System Architecture for the Collection and Management of Value Added Tax (VAT) Data on the transactions carried out by taxable persons.
