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Taxation is a very important issue for companies in the DRC but also for international companies, since tax is the primary source of state funding, all companies are obliged to pay their contributions. However, it is very useful to be helped by a tax expert to be able to optimize the taxation of your company. Tax optimization techniques have become essential to the profitability of the company because of the significant effect of the tax burden and the multitude of choices offered by the tax legislation during the different stages of the life of the company. Competition being the master of the relationships between companies operating today in a global and borderless market, the latter must maximize their profitability and profits in order to be as competitive as possible. This objective of competitiveness can only be achieved by using all the resources and mechanisms at their disposal to reduce the costs of their operations, which obviously means optimising the tax burden. Optimisation has therefore become a necessity and is sometimes encouraged.