(Adds governor's speech, industry reaction)

By Aaron Ross

KINSHASA, July 18 (Reuters) - Democratic Republic of Congo's central bank has announced new financial penalties for companies that fail to repatriate at least 40 percent of their revenue from mineral exports, a decree seen by Reuters on Tuesday showed.

Africa's top copper producer, Congo has been hit hard by low commodity prices over the last two years and is seeking emergency financial support from international donors to contain inflation expected to top 30 percent this year.

The decree, signed by central bank governor Deogratias Mutombo, imposes a penalty of 1 percent of the non-repatriated sum for each day that it is not repatriated.

It also decrees a fine of up to 200 million Congolese francs ($125,000) for failure to communicate to the central bank details of a foreign bank account.

Mutombo said that the action was taken due to "the manifest failure by certain economic operators (to) respect legal and regulatory dispositions".

In a speech on Monday in the mining hub of Lubumbashi, Mutombo said the bank would deploy teams of experts to verify that information submitted by mining companies to the central bank is consistent with their internal financial reports.

"Normally we do pay our 40 percent," Simon Tuma-Waku, the vice president of Congo's chamber of mines, an industry group, told Reuters. "I am waiting for them to tell us who isn't paying".

Congo's oil and mining sectors account for about 95 percent of its export revenue.

The government has long complained that mining companies do not pay enough in taxes and is looking to revise the country's 2002 mining code to hike taxes and royalties.

Mining companies oppose the proposed revision, which they say would make them unprofitable. They say that tax agencies hit them with hundreds of millions of dollars in unjustified penalties.

(Reporting by Aaron Ross; editing by Tim Cocks and Jason Neely)