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The Democratic Republic of Congo is called upon to respond to two major energy challenges: the development of its hydrocarbon resources and the satisfaction of the growing need for energy for the well-being of the population and the development of economic activities. With regard to the mining sector, this work provides details on the Congolese mining sector in light of the innovations brought about by the 2018 mining code. Thus, this research comes to enlighten all parties on "THE MINING AND HYDROCARBON TAXATION IN THE DEMOCRATIC REPUBLIC OF CONGO".