The Democratic Republic of the Congo is a potentially wealthy country, and this reality attracts decision-makers to focus on the mining sector, which is still not working, while neglecting other sectors that could generate profits for the state budget. Stricken by the financial and monetary crisis since 2016, with a variation in GDP of -2.80% in 2016 and -4.59 in 2017, we were obliged to show decision-makers one of the sectors where the Tax is volatilizing, this is how we made our contribution to the Congolese Nation.