DSF Preparation (DRC)
Expert preparation and filing of the Déclaration Statistique et Fiscale — the DRC's mandatory annual fiscal return — with our automated DSF tool cutting preparation time by up to 70%.
What is the DSF?
The Déclaration Statistique et Fiscale (DSF) is the DRC's comprehensive annual tax return, required to be filed by all corporate taxpayers by 31 March of the year following the financial year. It combines financial statements (bilan, compte de résultat) with the annual IS (Impôt sur les Sociétés) calculation, withholding tax summaries, and employee data — all in a standardised format prescribed by the DGRKL.
Errors or late filing attract penalties of up to 25% of the IS assessed, plus interest charges. Our team prepares DSF returns using validated templates, cross-referenced against your monthly TVA and IPR declarations, and submits them before the deadline.
What We Handle
Financial Statements Conversion
Mapping your SYSCOHADA trial balance to DSF balance sheet and income statement formats, including reclassifications and elimination entries.
IS Computation
Reconciliation from accounting profit to taxable profit, applying all deductible charges, non-deductible items, and available losses carried forward.
WHT & IPR Summary Annexures
Compilation of précompte paid during the year and employee IPR remittances for inclusion in the DSF withholding schedules.
Employee Data Schedules
Preparation of the personnel schedules required in the DSF — headcount, total wages, and contributions paid to CNSS and INPP.
Prior Acompte Reconciliation
Verification that all four quarterly IS advance payments made during the year are correctly credited against the annual IS liability in the DSF.
Filing & Submission
Electronic and physical filing at the competent DGI/DGRKL centre, with confirmed receipt and filing proof retained for audit purposes.