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In the Democratic Republic of Congo (DRC), the acquisition of work tools for student training is a crucial issue for the country's educational and economic development. In a context where the quality of education is often called into question, it has become imperative to provide educational establishments with adequate resources to effectively prepare future professionals. The tax system applicable to the purchase of educational equipment in the DRC encompasses various aspects, such as value-added tax (VAT), customs duties on imports and other specific levies. These tax elements can represent obstacles or, on the contrary, opportunities for educational establishments, companies and students.