{
 "schemaVersion": "1.0.0",
 "constitutionVersion": "1.0.0",
 "createdAt": "2026-08-12T00:00:00Z",
 "description": "Append-only Evidence Passport records. Old revisions are immutable; corrections create a new revision and preserve the previous permalink.",
 "entity": {
  "type": "project",
  "id": "kinshasa-digital-tax",
  "title": "Kinshasa Online Tax Platform (DGRK, now DGIPK)",
  "canonicalUrl": "https://1001smartcities.org/projects/kinshasa-digital-tax/"
 },
 "currentRevisionId": "2026-11-04-evidence-baseline",
 "revisions": [
  {
   "id": "2026-11-04-evidence-baseline",
   "createdAt": "2026-11-04T05:39:53Z",
   "effectiveAt": "2026-11-03",
   "changeType": "baseline",
   "summary": "Created the first structured Evidence Passport with 9 claims and 6 source dossiers.",
   "preparedBy": {
    "type": "automation",
    "label": "AI-assisted evidence preparation",
    "humanApproved": false
   },
   "review": {
    "status": "unreviewed",
    "by": null,
    "date": null,
    "note": "Awaiting operator and domain-expert review; publication of this revision implies neither."
   },
   "changes": [
    {
     "operation": "add",
     "path": "/evidencePassport",
     "summary": "Added claim-level evidence mapping and source dossiers."
    },
    {
     "operation": "add",
     "path": "/revisionHistory",
     "summary": "Established a permanent, hash-addressed baseline revision."
    }
   ],
   "snapshotHash": "sha256:13b2a608fcfcb47c379e75744b42d92e7ad59c0616651a693186ecb011ecec21",
   "snapshot": {
    "asOf": "2026-11-03",
    "projectFingerprint": "sha256:be0455eea41c7f2ecb46eed2bd09a1f49ff68edc410bb98427c70448a1b94f2a",
    "assurance": {
     "status": "unreviewed",
     "scope": "evidence-passport-revision",
     "statement": "AI-assisted structural preparation. This revision has not been reviewed by a human or subject-matter expert.",
     "machineChecks": [
      "schema",
      "publication-diff-contract",
      "material-project-fingerprint",
      "claim-text-drift",
      "source-reference-resolution",
      "complete-source-dossier",
      "snapshot-hash"
     ]
    },
    "projectState": {
     "status": "live",
     "outcome": "ongoing",
     "evidenceGrade": "official",
     "timeline": {
      "started": 2023,
      "ended": null
     }
    },
    "governance": {
     "operator": "DGIPK (Direction Générale des Impôts Provinciaux de Kinshasa), successor to the dissolved DGRK",
     "actorTypes": [
      "city-government"
     ],
     "fundingModel": "public",
     "fundingDescription": null,
     "cost": null,
     "ownership": null,
     "decisionRights": null,
     "exitConditions": null
    },
    "claims": [
     {
      "id": "clm-28260e523b5627f3",
      "field": "snippet",
      "text": "Kinshasa's revenue authority, the DGRK, began digitising tax collection in 2023 with software built by the Dubai-based firm OKAB",
      "statementKind": "quantitative",
      "textMode": "verbatim-from-project-record",
      "mappingStatus": "mapped",
      "sourceRefs": [
       "src-d42d14c8c6d3e472"
      ],
      "supportNote": "The report covers the April 2023 launch of collection software for the DGRK, developed by OKAB, a Dubai-based company.",
      "caveat": null,
      "interpretation": {
       "added": false,
       "interpolation": false,
       "note": "The passport copies the published claim and its recorded source mapping without adding a conclusion."
      }
     },
     {
      "id": "clm-36754baed5e97178",
      "field": "snippet",
      "text": "In January 2026 it made online declaration of the 2024–2025 vehicle tax (vignette) compulsory through the irms-dgrk.com portal",
      "statementKind": "quantitative",
      "textMode": "verbatim-from-project-record",
      "mappingStatus": "mapped",
      "sourceRefs": [
       "src-52b15a3e3a84ca34"
      ],
      "supportNote": "The DGRK communiqué of 23 January 2026 says vehicle-tax declarations for fiscal 2024–2025 are now made exclusively online via irms-dgrk.com.",
      "caveat": null,
      "interpretation": {
       "added": false,
       "interpolation": false,
       "note": "The passport copies the published claim and its recorded source mapping without adding a conclusion."
      }
     },
     {
      "id": "clm-aec76dfe51fdda2b",
      "field": "snippet",
      "text": "on 5 March 2026 it launched the platform for property tax and rental-income tax",
      "statementKind": "quantitative",
      "textMode": "verbatim-from-project-record",
      "mappingStatus": "mapped",
      "sourceRefs": [
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      ],
      "supportNote": "The report dates the launch to Thursday 5 March 2026 as part of the 2026 campaign for property tax and rental-income tax.",
      "caveat": null,
      "interpretation": {
       "added": false,
       "interpolation": false,
       "note": "The passport copies the published claim and its recorded source mapping without adding a conclusion."
      }
     },
     {
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      "field": "snippet",
      "text": "For the vignette, the portal issues a QR code for payment at partner banks, and the taxpayer must still return to the tax office to collect the sticker",
      "statementKind": "descriptive",
      "textMode": "verbatim-from-project-record",
      "mappingStatus": "mapped",
      "sourceRefs": [
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      ],
      "supportNote": "The communiqué describes the QR code, payment at the city's partner banks and the return visit for clearance and delivery of the vignette.",
      "caveat": null,
      "interpretation": {
       "added": false,
       "interpolation": false,
       "note": "The passport copies the published claim and its recorded source mapping without adding a conclusion."
      }
     },
     {
      "id": "clm-3ff4fbc0d2abd88d",
      "field": "snippet",
      "text": "A 2026 reform then dissolved the DGRK",
      "statementKind": "quantitative",
      "textMode": "verbatim-from-project-record",
      "mappingStatus": "mapped",
      "sourceRefs": [
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      ],
      "supportNote": "The agency report states that the DGRK has been dissolved and its powers passed to two new revenue agencies.",
      "caveat": null,
      "interpretation": {
       "added": false,
       "interpolation": false,
       "note": "The passport copies the published claim and its recorded source mapping without adding a conclusion."
      }
     },
     {
      "id": "clm-9374c5084a6a9838",
      "field": "snippet",
      "text": "by September its successor, the DGIPK, had taken over property, rental-income and vehicle tax",
      "statementKind": "descriptive",
      "textMode": "verbatim-from-project-record",
      "mappingStatus": "mapped",
      "sourceRefs": [
       "src-e106bc7976ae88ab"
      ],
      "supportNote": "The DGIPK communiqué reported on 16 September 2026 lists these taxes as now within its competence.",
      "caveat": null,
      "interpretation": {
       "added": false,
       "interpolation": false,
       "note": "The passport copies the published claim and its recorded source mapping without adding a conclusion."
      }
     },
     {
      "id": "clm-1073e47a85000c22",
      "field": "snippet",
      "text": "in October it presented its online declaration and payment procedure to businesses",
      "statementKind": "descriptive",
      "textMode": "verbatim-from-project-record",
      "mappingStatus": "mapped",
      "sourceRefs": [
       "src-da04a1759d968f9e"
      ],
      "supportNote": "At a business-federation meeting on 22 October 2026 the DGIPK's director general set out the online declaration and payment procedure.",
      "caveat": null,
      "interpretation": {
       "added": false,
       "interpolation": false,
       "note": "The passport copies the published claim and its recorded source mapping without adding a conclusion."
      }
     },
     {
      "id": "clm-82ac43234193215d",
      "field": "lesson",
      "text": "Kinshasa's vignette still ends with a bank payment and a return visit to the tax office",
      "statementKind": "descriptive",
      "textMode": "verbatim-from-project-record",
      "mappingStatus": "mapped",
      "sourceRefs": [
       "src-52b15a3e3a84ca34"
      ],
      "supportNote": "The vignette procedure requires payment at a partner bank and a return to the tax office for clearance and the sticker.",
      "caveat": null,
      "interpretation": {
       "added": false,
       "interpolation": false,
       "note": "The passport copies the published claim and its recorded source mapping without adding a conclusion."
      }
     },
     {
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      "field": "lesson",
      "text": "the DGRK was dissolved within months of the March 2026 launch",
      "statementKind": "quantitative",
      "textMode": "verbatim-from-project-record",
      "mappingStatus": "mapped",
      "sourceRefs": [
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      ],
      "supportNote": "The platform launched on 5 March 2026; by October 2026 the agency report describes the DGRK as dissolved.",
      "caveat": null,
      "interpretation": {
       "added": false,
       "interpolation": false,
       "note": "The passport copies the published claim and its recorded source mapping without adding a conclusion."
      }
     }
    ],
    "sources": [
     {
      "id": "src-e4a6fac81e84c7b1",
      "title": "IRMS-DGRK (authority, current platform)",
      "url": "https://irms-dgrk.com/",
      "publisher": {
       "name": null,
       "domain": "irms-dgrk.com",
       "classification": "not-classified"
      },
      "sourceType": "web-page",
      "language": "und",
      "role": "background",
      "claimRefs": [],
      "temporal": {
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       "updatedAt": null,
       "sourceCheckedAt": null,
       "recordLastVerifiedAt": "2026-11-03",
       "dossierCreatedAt": "2026-11-04",
       "retrievedAt": null,
       "status": "record-date-only"
      },
      "locator": {
       "type": "descriptive-source-note",
       "value": "Live integrated revenue-management platform, launched March 2026, for online property- and rental-income-tax declaration and payment.",
       "exact": false
      },
      "preservation": {
       "archiveUrl": null,
       "archivedAt": null,
       "contentHash": null,
       "status": "not-captured"
      }
     },
     {
      "id": "src-0622f00cc940e515",
      "title": "DeskEco (press)",
      "url": "https://deskeco.com/2026/03/06/kinshasa-la-dgrk-lance-la-plateforme-irms-dgrkcom-pour-la-declaration-et-le-paiement-des-impots-en",
      "publisher": {
       "name": null,
       "domain": "deskeco.com",
       "classification": "not-classified"
      },
      "sourceType": "web-page",
      "language": "und",
      "role": "claim-evidence",
      "claimRefs": [
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      ],
      "temporal": {
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       "updatedAt": null,
       "sourceCheckedAt": null,
       "recordLastVerifiedAt": "2026-11-03",
       "dossierCreatedAt": "2026-11-04",
       "retrievedAt": null,
       "status": "publication-and-record-dates-recorded"
      },
      "locator": {
       "type": "descriptive-source-note",
       "value": "March 2026 report on the irms-dgrk.com launch, confirming property-tax and rental-income-tax coverage and that it replaced the earlier e-dgrk system.",
       "exact": false
      },
      "preservation": {
       "archiveUrl": null,
       "archivedAt": null,
       "contentHash": null,
       "status": "not-captured"
      }
     },
     {
      "id": "src-52b15a3e3a84ca34",
      "title": "RTNC (press)",
      "url": "https://rtnc.cd/kinshasa-la-dgrk-annonce-la-declaration-en-ligne-obligatoire-de-la-vignette-2024-2025/",
      "publisher": {
       "name": null,
       "domain": "rtnc.cd",
       "classification": "not-classified"
      },
      "sourceType": "web-page",
      "language": "und",
      "role": "claim-evidence",
      "claimRefs": [
       "clm-36754baed5e97178",
       "clm-b57c3a6775b05b27",
       "clm-82ac43234193215d"
      ],
      "temporal": {
       "publishedAt": "2026-01-26",
       "updatedAt": null,
       "sourceCheckedAt": null,
       "recordLastVerifiedAt": "2026-11-03",
       "dossierCreatedAt": "2026-11-04",
       "retrievedAt": null,
       "status": "publication-and-record-dates-recorded"
      },
      "locator": {
       "type": "descriptive-source-note",
       "value": "Report on DGRK's 2024–2025 mandate that vehicle-tax (vignette) declarations be filed online via the platform.",
       "exact": false
      },
      "preservation": {
       "archiveUrl": null,
       "archivedAt": null,
       "contentHash": null,
       "status": "not-captured"
      }
     },
     {
      "id": "src-d42d14c8c6d3e472",
      "title": "Actualite.cd (press)",
      "url": "https://actualite.cd/2023/04/21/kinshasa-la-dgrk-lance-un-logiciel-numerique-pour-la-collecte-des-impots-et-taxes",
      "publisher": {
       "name": null,
       "domain": "actualite.cd",
       "classification": "not-classified"
      },
      "sourceType": "web-page",
      "language": "und",
      "role": "claim-evidence",
      "claimRefs": [
       "clm-28260e523b5627f3"
      ],
      "temporal": {
       "publishedAt": "2023-04-21",
       "updatedAt": null,
       "sourceCheckedAt": null,
       "recordLastVerifiedAt": "2026-11-03",
       "dossierCreatedAt": "2026-11-04",
       "retrievedAt": null,
       "status": "publication-and-record-dates-recorded"
      },
      "locator": {
       "type": "descriptive-source-note",
       "value": "2023 report on DGRK's original digital tax-collection software launch, matching the entry's yearStart.",
       "exact": false
      },
      "preservation": {
       "archiveUrl": null,
       "archivedAt": null,
       "contentHash": null,
       "status": "not-captured"
      }
     },
     {
      "id": "src-e106bc7976ae88ab",
      "title": "ACP — collection of five taxes assigned to the DGIPK (16 Sep 2026)",
      "url": "https://acp.cd/urbain/le-recouvrement-de-cinq-impots-attribue-a-une-nouvelle-regie-financiere-de-kinshasa/",
      "publisher": {
       "name": null,
       "domain": "acp.cd",
       "classification": "not-classified"
      },
      "sourceType": "web-page",
      "language": "und",
      "role": "claim-evidence",
      "claimRefs": [
       "clm-9374c5084a6a9838"
      ],
      "temporal": {
       "publishedAt": "2026-09-16",
       "updatedAt": null,
       "sourceCheckedAt": null,
       "recordLastVerifiedAt": "2026-11-03",
       "dossierCreatedAt": "2026-11-04",
       "retrievedAt": null,
       "status": "publication-and-record-dates-recorded"
      },
      "locator": {
       "type": "descriptive-source-note",
       "value": "State news agency report of a DGIPK communiqué: property tax, rental-income tax, rent withholding, housing allowance and vehicle tax (vignette) are now collected by the new Direction générale des impôts provinciaux de Kinshasa, created by an arrêté of 16 June 2026 after the reform of the DGRK.",
       "exact": false
      },
      "preservation": {
       "archiveUrl": null,
       "archivedAt": null,
       "contentHash": null,
       "status": "not-captured"
      }
     },
     {
      "id": "src-da04a1759d968f9e",
      "title": "ACP — DGIPK presented to Congolese businesses (22 Oct 2026)",
      "url": "https://acp.cd/urbain/la-direction-generale-des-impots-provinciaux-de-kinshasa-presentee-aux-entrepreneurs-congolais/",
      "publisher": {
       "name": null,
       "domain": "acp.cd",
       "classification": "not-classified"
      },
      "sourceType": "web-page",
      "language": "und",
      "role": "claim-evidence",
      "claimRefs": [
       "clm-3ff4fbc0d2abd88d",
       "clm-1073e47a85000c22",
       "clm-f391917a3ce680e6"
      ],
      "temporal": {
       "publishedAt": "2026-10-22",
       "updatedAt": null,
       "sourceCheckedAt": null,
       "recordLastVerifiedAt": "2026-11-03",
       "dossierCreatedAt": "2026-11-04",
       "retrievedAt": null,
       "status": "publication-and-record-dates-recorded"
      },
      "locator": {
       "type": "descriptive-source-note",
       "value": "The DGIPK, created after the DGRK was dissolved, presents itself to businesses at the FEC, including its procedure for declaring and paying taxes online.",
       "exact": false
      },
      "preservation": {
       "archiveUrl": null,
       "archivedAt": null,
       "contentHash": null,
       "status": "not-captured"
      }
     }
    ],
    "coverage": {
     "claimsTotal": 9,
     "claimsMapped": 9,
     "sourcesTotal": 6,
     "sourcesUsedByClaims": 5,
     "sourcesWithPublicationDate": 5,
     "sourcesWithArchive": 0,
     "sourcesWithExactLocator": 0,
     "sourcesWithContentHash": 0
    },
    "limits": [
     "Publisher names and source languages have not yet been classified; domains are recorded without guessing.",
     "Existing source notes are descriptive locators, not page- or paragraph-exact citations.",
     "A missing archive, publication date or content hash is shown as null rather than inferred.",
     "The project-level evidence grade ranks the strongest source in the entry; it is not a truth score for every claim."
    ]
   }
  }
 ]
}