The combined management system for the declaration and payment of taxes, social security contributions, and payroll-based employer contributions was established as a new requirement in the Democratic Republic of the Congo on 12 May 2015 by the Inter-Ministerial Decrees No. 20/CAB/VPM/ETPS/WM/2015 and No. CAB/MIN/FINANCES/2015/0143. It provides a “one-stop shop for submitting declarations” and paying the corresponding taxes by means of a single payment order to be submitted to the banking institutions. This single tax return allows income taxpayers, employers subject to the general social security scheme and those required to pay employer contributions to submit their returns for the month in which remuneration was paid or made available to the beneficiaries and to make the corresponding payments. The “single declaration and payment” tool for tax, social security contributions and payroll-based employer contributions meets the objectives laid out in the ISSA Guidelines on service quality and the ISSA Guidelines on contribution collection and compliance.