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MAURITANIAN TAX CODE

Code 1982
Revised in 1991
Updated in 2008

Revised by the Tax Department


CONTENTS

CATEGORY I: TAXABLE BASE AND SETTLEMENT 16

PART I: GOVERNMENT TAXES 16

TITLE I: INCOME TAXES 16

CHAPTER I: TAXES ON PROFITS DERIVED FROM TRADING, CRAFT, INDUSTRIES AND


FARMING 16

Section I: GENERAL PROVISIONS 16


I. Field of Application and Places of Taxation 16
II. Taxable Gains 16
III. Exemptions 17
IV. Taxation Schemes 17
V. Tax Assessment 17

Section II: ACTUAL PROFIT SYSTEM 17


I. Corporate liable to taxation 17
II. Taxation Period 18
III. Determination of the Taxable Profit 18
IV. Taxpayers Obligation 21
V. Tax Computation 23
VI. "IMF - Impôt Minimum Forfaitaire" – Minimum Inclusive Tax 23

Section II BIS: SIMPLIFIED ACTUAL PROFIT SYSTEM 24


I. Corporate liable to taxes 24
II. Taxation Period 24
III. Determination of the Taxable Profit 24
IV. Taxpayers Obligations 25
V. Tax Calculation 25
VI. "IMF - Impôt Minimum Forfaitaire" – Minimum Inclusive Tax 25

Section III: FLAT RATE SYSTEM 25


I. Corporate liable to taxes 25
II. Tax Contributions 25
III. Assessment and Payment of Tax Contributions 26
IV. Carriers 26

CHAPTER II: TAX ON NON-COMMERCIAL PROFITS 28

Section I: TAXABLE PROFITS 28

Section II: PERSON LIABLE TO TAX – PLACE OF TAXATION 28

2 Revised 2007
Section III: Determination of the Taxable Profit 28

Section IV: TAXPAYERS OBLIGATIONS 29

Section V: TAX CALCULATION 29

Section VI: "IMF" - MINIMUM INCLUSIVE TAX 29

CHAPTER III: PROVISIONS COMMON TO INCOME TAX GENERATED BY INDUSTRIAL,


COMMERCIAL AND NON COMMERCIAL CORPORATE. 30

Section I: TAXATION OF TAXPAYERS RECEIVING INCOME FROM INDUSTRIAL,


COMMERCIAL AND NON COMMERCIAL ACTIVITIES 30

Section II: DECLARATION OF COMMISSIONS FEES, COPYRIGHT, BROKERAGE FEES,


PARTNER RETURNS AND SHARES OF EARNING 30

Section III: TRANSFER OF BUSINESS AND CLIENTELE - SUSPENSION OF OPERATIONS


OR PROFESSION - DEATH OF THE TAXPAYER 31

Section IV: MONITORING 31

Section V: AUTOMATIC TAXATION 31

Section VI: PENALTIES 32

Section VII: TAXPAYERS OBLIGATIONS 32

CHAPTER IV: TAX ON PROPERTY INCOME 33

Section I: APPLICATION FIELD 33

Section II: TAXABLE INCOME 33

Section III: PERSON LIABLE TO TAX – PLACE OF TAXATION 33

Section IV: RATE - TAX CALCULATION AND PAYMENT - TAXPAYERS OBLIGATIONS 33

Section V: MONITORING OF DECLARATIONS – AUTOMATIC TAXATION 34

Section VI: PENALTIES 34

CHAPTER V: TAX ON TREATMENTS, WAGES, PENSIONS AND LIFE ANNUITIES 35

Section I: INCOME SUBJECT TO TAX

Section II: TAXABLE PERSONS AND TAXABLE BASE 36

Section III: TAX CALCULATION 36

Section IV: TAX COLLECTION 36

3 Revised 2007
Section V: OBLIGATIONS OF EMPLOYERS AND LIFE-ANNUITY BENEFICIARIES 36

Section VI: PENALTIES 37

CHAPTER VI: TAX INCOME FROM PERSONAL PROPERTIES 38

Section I: GOODS DISTRIBUTED BY LEGAL ENTITIES SUBJECT TO TAXATION ON


INDUSTRIAL AND COMMERCIAL PROFITS 38

Section II: INCOME FROM DEBTS, DEPOSITS, GARANTEES AND CURRENT ACCOUNTS 39

Section III: COMMON PROVISIONS 39


I. Rate and Taxable Base on Personal property 39
II. Tax Collection 39
III. Obligations of Taxpayers 40
IV. Penalties 40

CHAPTER VII: GENERAL INCOME TAX 41

Section I: GENERAL PROVISIONS 41

Section II: PLACE OF TAXATION 41

Section III: TAXABLE INCOME 42

Section IV: TAXABLE INCOME OF FOREIGNERS AND PERSONS NOT LIVING IN


MAURITANIA 44

Section V: INCOME TAXATION ON THE YEAR OF PURCHASING A HOME OR A


RESIDENCE IN MAURITANIA 45

Section VI: INCOME TAXATION ON THE YEAR OF TRANSFER OF RESIDENCE ABROAD OR


ABANDONMENT OF ANY RESIDENCE IN MAURITANIA 45

Section VII: PROVISIONS APPLIED IN THE EVENT OF THE TAXPAYERS DEATH 45

Section VIII: HIDDEN REMUNERATIONS 45

Section IX: EMPLOYERS OBLIGATIONS 46

Section X: DECLARATION - MONITORING – AUTOMATIC TAXATION 46

Section XI: TAX CALCULATION 47

Section XII: PENALTIES 48

TITLE 2: VARIOUS TAXES 49

CHAPTER I: TAX ON MOTOR VEHICLES 49


I. Field of Application 49
II. Tax Rate 49

4 Revised 2007
III. Taxation Period - Payability 50
IV. Tax Payment 50
V. Specific Provision: Carriers 51
VI. Monitoring 51
VII. Penalties 51

CHAPTER II: APPRENTICESHIP TAX 52


I. Persons liable to tax 52
II. Taxable Base 52
III. Taxation Establishment 52
IV. Checking of Declarations - Rate and Tax Calculation 52
V. Complete or Partial Tax Exemptions 53
VI. Penalties 53

Annexe 52-10

CHAPTER II: Taxable Capital Turnover and General Provisions

Section I: Imports
Section II: Sales
Fixed sum

Section III. : Rendering of Services


I: Field of Application
II. Exemptions 55
III. Generating Fact 56
IV. Rate and Base 57
V. Fixed Sum 57

Section IV: COMMON PROVISIONS 57


I. Taxpayers Obligations 57
II. Taxpayers Subject to the Fixed Sum System 58
III. Penalties

CHAPTER III. : CONSUMPTION TAXES


Section I: Taxes on oil Products
Section II: Tax on ALCOHOLIC BEVERAGES
59
Section III: TAX ON TOBACCO PRODUCTS 61

Section IV: TAX ON VARIOUS FOODS PRODUCTS 61

Section V: COMMON PROVISIONS 61


I. Taxable Operations 61
II. Taxpayers Obligations 62
III. Particular Provisions 62
IV. General Provisions 62

5 Revised 2007
CHAPTER V
: OTHER INDIRECT TAXES 63

Section I: CIRCULATION TAX ON MEAT PRODUCTS 63


I. Taxable Products 63
II. Exemptions 63
III. Subject Liable to Tax 63
IV. Various Provisions 63
V. Taxpayers Obligations 64
VI. Temporary Provisions 64

Section II: SPECIAL TAX ON MOVIES PROJECTIONS 64

Section III: COMMON PROVISIONS 65

TITLE 4: REGISTRATION AND STAMP TAX 66

CHAPTER I: REGISTRATION DUTIES 66

Section I: GENERAL 66
I. Fixed and Proportional Duties 66
II. Dependent and Independent Provisions 66
III. Registration of Deeds, Copyright and Patents 67
IV. Minimum Levying 67
V. Payment Method of the Proportional Duty 67

Section II: DEADLINES FOR THE REGISTRATION OF DEEDS AND DECLARATIONS 67


I. Public and Private signed Deeds 67
II. Parties selling Goods 68
III. Other Deeds 68
IV. Oral Transfers 68
V. Declaration of Oral Transfer for leases on Buildings or Businesses 68
VI. Common Provisions
Manque 69

69
Section IV: RATES AND APPLICATIONS 69
I. Fixed Duties 69
II. Proportional Duties 69
A. Shares and Interest Shares - Transfers 70
B. Leases 70
C. Swapping of Buildings 71
D. Transfer of Business 71
E. Court Decisions – Tax on Sentences 72
F. Markets 72
G. Inter Vivos Free Transfers 73
H. Sharing 73
I. Companies 73
J. Sales and Other Contracts Transferring Ownership of Fixed Assets via valuable
Considerations 75

6 Revised 2007
Section V: OBLIGATIONS OF OFFICIALS, GOVERNMENT EMPLOYEES AND THIRD PARTIES75
I. Resulting Deeds 75
II. Public Deeds – Deposit Slip 76
III. Private Deeds 76
IV. Good faith Estimate Statements – Amounts of Duties to be paid to Treasury 76
V. Estate and Business Agents – Particular Obligations 76
VI. Directories of Notaries, Bailiffs and Registrars 77

Section VI: PENALTIES 78


I. General Provisions 78
II. Concealment 78
III. Deficiency 79

Section VII: SPECIAL TAX ON INSURANCE 79


I. Taxable Base 79
II. Rate 79
III. Exemptions 79
IV. Tax Waiving 80
V. Tax Settlement and Payment 80
VI. Joint Liability of Taxpayers 80
VII. Obligations of Insurers 80
VIII. Penalties 80

CHAPTER II: STAMP DUTY 81

Section I: GENERAL PROVISIONS 81


I. Collection Methods 81
II. Parties liable to the Duties 81
III. Various Prescriptions and Prohibitions 82
IV. Penalties 82

Section II: SIZE STAMPING 83


I. Deeds Subject to Size Stamping 83
II. Rates 83

Section III: CHEQUES AND WIRING ORDERS 84

Section IV: STAMPS FOR TRANSPORATATION CONTRACTS AND BILLS OF LADING 84

Section V: CRIMINAL RECORDS STAMPS 85

Section VI: STAMPS FOR SPECIAL DEEDS 85


I. General Provisions 85
II. Passports - Visas - Identity cards for non-résidents Aliens - Resident Card 85
A. Passports 85
B. Entry and Residence Visas 86
C. Identity cards for non-résidents Aliens 86
D. Resident Card 86
III. National Identity Card 86

7 Revised 2007
IV. Road Traffic Taxes 86
A. International certificates for automobiles - International Driver’s License 86
B. Car Inspections 87
C. Driver’s License 87
V. Hunting License 87

CHAPTER III: EXEMPTIONS AND SPECIAL REGIMES FOR MATTERS OF REGISTRATION


AND STAMPING 88
1. Work site Accidents 88
2. Administration Acts 88
3. Legal Assistance 88
4. Associations 88
5. Defense Lawyers 88
6. Mauritanian Central Bank 89
7. National Development Fund 89
8. Central Economic Cooperation Fund 89
9. Savings Bank 89
10. Social Security Fund 89
11. Contributions and Taxes 89
12. Gifts between Spouses and Close Relatives 89
13. Bills of Exchanges 89
14. Registrar 89
15. Expropriation for Public Purposes 90
16. Business Pledge 90
17. Civil and Military Allowances 90
18. Family Allowances 90
19. Real Property and Mortgages 90
20. Trade Registry 90
21. Directories 91
22. Business Cooperatives 91
23. Companies Where the Investment is Partly Made of Public Funds 91
24. Benefit Societies 91
25. Workers Unions 91
26. Labor 91

CHAPTER IV: TAX ON REAL ESTATE ADVERTISING 92

Section I: TAX FALLING INTO THE GOVERNMENT’S BUDGET 92

Section II: REMUNERATIONS OF CURATORS AND CLERKS 93


I. Salaries of Curators 93
A. Proportional Salaries 93
B. Fixed Salaries 94
C. Salaries Resulting from Public Consultation of Property Books 94
D. Salary Deductions 94
II. Clerk Wages 95

Section III: COMMON PROVISIONS 95


I. Exemptions 95
II. Additional Provisions 95

PART II: TAX COLLECTED FOR THE BENEFIT OF TERRITORIAL COMMUNITIES 97

8 Revised 2007
SINGLE TITLE: ADMINISTRATIVE LOCAL TAXES 97

CHAPTER I: REAL ESTATE TAX ON BUILT ESTATES 97

Section I: TAXABLE PROPERTIES 97

Section II: EXEMPTIONS 97

Section III: TAXABLE BASE - DETERMINATION OF RENTAL VALUE 98

Section IV: TAX DEBTOR 98

Section V: TAX RATE 98

Section VI: PARTIAL TAX WAIVING 97

Section VII: PROPERTY TRANSFERS 97

CHAPTER II: PROPERTY TAX ON AGRICULTURAL LAND ASSIGNED TO MARKET


GARDENING, CEREAL, FRUIT AND FLORAL CULTIVATIONS 100

CHAPTER III: RESIDENCE TAX 101

Section I: TAXABLE PREMISES 102

Section II: PERSONS LIABLE TO TAX 101

Section III: TAX RATES 102

Section IV: PLACES OF TAXATION 102

Section V: TAX SETTLEMENT 102

Section VI: PAYABILITY 102

Section VII: PAYMENT 102

CHAPTER IV: LOCAL TAX 103

CHAPTER V: LICENSE 104

Section I: PERSONS AND BUSINESSES LIABLE TO TAX 104

Section II: EXEMPTIONS 104

Section III: LICENSE RATES 104

Section IV: PLACES OF TAXATION - TERMS AND CONDITIONS OF TAXATION OF


SECONDARY INSTITUTIONS 105

Section V: PERSONS WHO STARTS A BUSINESS OR ACTIVITY IN THE COURSE OF THE


CURRENT YEAR 105

Section VI: SETTLEMENT OF TAXATIONS 105

9 Revised 2007
Section VII: CARRIERS 106
I/ Vehicles exclusively providing transportation within surrounding areas and suburbs other than
NOUAKCHOTT and NOUADHIBOU 106
II/ Vehicles exclusively providing transportation within the followings cities; NOUAKCHOTT and
NOUADHIBOU 106
III/ Vehicles providing interurban transportation 106

Section VIII: PROOF OF LICENSE PAYMENT (voir definition si justificatif) 107

CHAPTER VI: LICENSE DUTY (voir si droit est paiement ou right) 108

Section I: GENERAL PROVISIONS 108

Section II: RATES 108

CHAPTER VII: ADMINISTRATIVE LOCAL TAXES 109

Section I: FIELD OF APPLICATION 109

Section II: RATE 109

Section III: PLACES OF TAXATION 109

Section IV: TAX SETTLEMENT 109

Section V: TAX PAYMENT 110

Section VI: PROOF OF TAX PAYMENT 110

CHAPTER VIII: TAX ON LIVESTOCK 111

SECOND TITLE: COMMON PROVISIONS


112

CHAPTER I: ADJUSTMENTS AND AUDITING 112

Section I: ADJUSTMENTS 112

Section II: AUDIT OF THE TAXPAYERS 112

CHAPTER II: FISCAL AND CRIMINAL PENALTIES 114

Section I: FISCAL PENALTIES 114

Section II: CRIMINAL PENALTIES 114

CHAPTER III: TAX COLLECTION 116

Section I: DIRECTS TAX AND EQUIVALENT TAXES 116


I. Functions and Taxation Notices 116
II. Payability 117
III. Tax Payment 117

10 Revised 2007
IV. Third Parties Obligations 117
V. Particular Provisions 118

Section II: TAX ON TURNOVER, TAX ON CONSUMPTION AND OTHER INDIRECT TAXES 119

SPECIFIC PROVISIONS 120

Section III: REGISTRATION – REAL ESTATE ADVERTISING TAX AND STAMP 120
I. Payment of Duties Prior to Registration 120
II. Obligations of Agents 121
III. Obligations on Payment 121
IV. Contribution to Payment 122

CHAPTER IV: GUARANTEES AND PRIVILEGES 123

CHAPTER V: PROCEDURES 125

Section I: COMMON PROVISIONS APPLIED TO THE TAXATIONS WHICH COLLECTION


RESTS WITH THE TREASURY’S ACCOUNTANTS 125
I. Prosecutions 125
II. Objections - Claims – Protective Measures 126
III. Prosecution Fees - Accountability 127
IV. Limitation of Administration Action Regarding Tax Collection 128

Section II: TAX ON TURNOVER, TAX ON CONSUMPTION AND OTHER INDIRECT TAXES -
STATEMENT OF BREACHES 128

Section III: REGISTRATION AND STAMP 128

CHAPTER VI: LITIGATION COURT 129

Section I: FIELD OF THE LITIGATION COURT 129

Section II: CLAIMS 129

Section III: APPEAL TO THE COUNTY COURT 130

Section IV: PAYMENT PLAN 130

CHAPTER VII: EQUITABLE RELIEF COURT 131

Section I: FIELD OF THE EQUITABLE RELIEF COURT 131

Section II: REQUEST FOR DISCOUNT OR REDUCTION OF DIRECT TAXES 131

Section III: REQUEST FOR DISCOUNT OR REDUCTION OF PENALTIES 131

Section IV: IRRECOVERABLE QUOTAS 132

Section V: RULES OF QUALIFICATION 132

11 Revised 2007
CHAPTER VIII: LIMITATIONS 133

Section I: SPECIFIC PROVISIONS 133


I. Direct and Equivalent Taxes 133
II. Tax on Turnover - Tax on Consumptions and Other Indirect Taxes 133
III. Registration - Stamp and Real Estate Advertising 133

Section II: COMMON PROVISIONS 133

CHAPTER IX: COMMUNICATION DUTIES 135

Section I: COMMUNICATION DUTY TOWARDS THE PUBLIC INSTITUTIONS 135

Section II: COMMUNICATION DUTY TOWARDS TAXPAYERS - TIMELINE FOR


PRESERVATION OF DOCUMENTS 135

CHAPTER X: BUSINESS CONFIDENTIALITY 137

Section I: DIRECT AND EQUIVALENT TAXES 137

Section II: REGISTRATION 137

Section III: COMMON PROVISIONS 137

TITLE 3: INDIRECT TAX 54


CHAPTER I: VALUE ADDED TAX- COMMON PROVISIONS

Section I: Field of Application of the Tax


1. Taxable Operations
2. Definition of the liable parties
3. Exemptions

Section II: Taxable Base

Section III: Tax Event- Payability


I.Tax point
II.Payability

Section IV. : RATE OF THE VALUE ADDED TAX

Section V: Deduction System


I. Principles
II. Exclusion from the right to deduction
III. Limitation of the right to deduction
IV. Application Methods of the right to deduction

12 Revised 2007
Section VI: Specific Systems
I. Oil Products
II. Second-hand goods
III. Travel agencies
IV. Businesses benefiting from the provisions of the Investment Code

Section VII: Taxation System

Section VIII: Obligations of the liable parties


I: Tax debtors
II: Obligations
III. Clearing-Recovery

Section IX: Monitoring of the Declarations

Section X: Penalties

Section XI: Litigations and Prescriptions


I: Litigation
II: Prescription

Manque

13 Revised 2007
I. Order n°82.060 of May 24TH 1982 Regarding the General Tax Code

The Military Committee of the “National Salut” has deliberated and passed;
The President of The Military Committee of the “National Salut”, Head of State, promulgates the order with the
following content :
First Article : The provisions hereafter appended regarding the institution of a General Tax Code shall abrogate and
replace those set out in Law n° 70.019 of January 16th 1970 and all other subsequent modifications as well as any
additional legislative or statutory provisions opposed to it.
Second Article: The present Order shall take effect from January 1st,, 1982.
Third Article: The present Order shall be publicized in accordance with the Emergency procedures as well as executed
as a State Law.
Made in Nouakchott May 24, 1982.
For The Military Committee of the “National Salut”
The President:
Lieutenant-Colonel Mohamed Khouna Ould Haidallah
II. Order n°2008-001 of January 2Oth 2008 Regarding the General Tax Code

Article Sixteen : The Provisions related to the Real Estate Tax on Built Properties, Tax on agricultural land assigned to
market gardening, cereal, fruit and floral as well as Local Tax, License Duty, Tax on Livestock shall, when the General
Code of Taxation is next published be transferred as Levies and local Tax from Part I to Part II of Category I in the
General Code of Taxation.
Made in Nouakchott February 6th, 1990.
For The Military Committee of the “National Salut”
The President:
Colonel Maaouya Ould Sid'Ahmed Taya

Manque

14 Revised 2007
FIRST BOOK

TAXABLE BASE AND SETTLEMENT

FIRST PART

GOVERNMENT TAXES

FIRST TITLE

INCOME TAXES

CHAPTER I

TAXES ON CORPORATE INCOME DERIVED FROM TRADING, CRAFT,


INDUSTRIES AND FARMING.

Section I - Acquisitions of movables or real estate


intended for leasing
GENERAL PROVISIONS - Transportation of persons or goods
- Exploitation of establishments intended
I. Field of Application and Places of to supply accommodation, housing, food,
Taxation personal care or entertainment
- Commission or brokerage operations
ART 1. – An annual rate is established on - Bank operations
the profits derived from the exercise of an - Insurance operations
industrial, commercial, crafting, or
agricultural profession in Mauritania. 2. Profits realized by:

II. Taxable Gains - Persons who rent out an industrial or


commercial establishment supplied with
ART 2. – Are liable to taxation: the furniture or equipment necessary to
its operations, whether or not the rental
1. The profits realized by individuals or includes all or part of the intangible
legal entities who usually perform, on their components of the business
own account and on a profit-seeking basis, - Persons who rent furnished premises
industrial or commercial transactions such - Estate agents
as: - Mining agents, exploitation mining
license holders, explorers and holders of
- Purchase of goods, materials or articles exploitation licenses of oil and
intended for resale as is or after processing combustible gas fields
- Operators of quarries and sand pits.
15 Revised 2007
3. Profits realized by craftsmen and - In simple joint-stock companies, the tax
equivalent self-employed who carry out a is fixed in the name of each of the
manual trade and make profits out of their partners on their respective profit
activity.derive their profit mainly from the shares and on the surplus in the name of
wages of their own work. the company. The duties hence included
in the Tax Collection Forms in the name
4. Profits made from forestry activities, of the partners nonetheless remain
planters, farmers and cattle-breeders. social debts.

III. Exemptions - In joint ventures, the tax is fixed in the


name of each of the partners whose
ART 3. – Are exempted from this duty all identities and shares in the division of
profits realized by approved cooperatives participation profits had been informed to
companies and organisations in accordance the Authorities. Otherwise, the tax is fixed
with the provisions of the Law Decree 67- in the name(s) of the manager(s) known to
171 of July, 18th 1967. the Authorities.

IV. Taxation Schemes Section II

ART 4. – Taxation on business income, craft ACTUAL PROFIT SYSTEM


industry and farming profits is set either
according to the Actual Profit System or I.Corporate liable to taxation
the Flat Rate Tax System.
ART 7. – The followings must be submitted
V. Taxes Assessment to the Actual Profit System:
1. Public limited companies, limited
ART 5. - The Tax is fixed in the name of partnerships limited by shares and limited
each operator for the whole of his activities liability companies, regardless of their
instead of the main establishment. purpose.
Companies whose registered office is
located overseas are taxed at the place of 2. General partnerships, simple joint-stock
their main business in Mauritania according companies and joint ventures whose purpose
to the earnings of the operations they is industrial or commercial activities.
realized therein, or, for lack of
establishment, in Nouakchott. 3. General partnership carrying on industrial
or commercial operations.
ART 6.
4. Public institutions and government or
- In joint-stock companies, Limited local authorities’ bodies, on the condition
companies and General partnership that they are financially autonomous and
counted as investment companies or carry on an industrial or commercial activity
carrying out industrial or commercial or profit-seeking operations.
business operations, the tax are
establish the name of the company. 5. Individual firms carrying on import-
export operations, regardless of their
- In General partnerships corporates, de annual turnover.
facto companies and joint ownerships,
each of the partners or owners is 6. Individual firms whose main business is to
individually liable to tax on the shares sell goods, articles, supplies and food to be
equivalent to his rights in the company taken away or consumed on the spot, or to
or the joint ownership.

16 Revised 2007
accommodation, whose annual turnover, all December 31st of the year marking the
taxes included, is equal to or more than beginning of their operations, a provisional
6.000.000 UM. operating account whose results shall
instantly be taxed. This taxation shall be
7. Individual firms mainly providers of a deducted from the one levied on the results
service and whose annual turnover, all taxes of the first closed balance sheet.
included, is equal to or more than 3.000.000
UM. In the instance where consecutive balance
sheets are established in the course of the
8. Companies, individual firms approved as same year, the results therefore are added
Customs Agents on Mauritanian soil, up in order to establish the taxable base.
regardless of their annual turnover.
III. Determination of the Taxable Profit
9. De facto companies, associations, joint
ownerships, business cooperatives and their ART 10.
unions, along with any other legal entities.
A. The taxable profit is the net profit
10. Deals and business operations carried calculated on the earnings of all operations
out on Occasional basis. of any nature carried out by the companies,
including in particular the transfer of any
11. Travel agencies, and government element of the assets, either in the process
contractors and suppliers of the Para public of, or at the end of operations.
sector.
B. The net profit is made of the difference
ART 8. - Taxpayers who are not eligible to between the values of the net worth at the
be taxed according to the Actual System closing and opening of the period whose
can choose this Regime. They must notify results are to be used in determining the
their local tax inspector of their preference base of taxation, reduced of extra funds,
before February 1st of he current fiscal and augmented of the deductions carried
year. The option once selected is out during that period by the operator or
irrevocable. partners. The net worth corresponds to the
excess of asset values on the total made on
II. Taxation Period the liabilities by third party claims,
depreciations and reserves, all accounted
ART 9. - The tax is deducted each year for.
from the profits of the legal year; in the
case where the taxpayers’ accounting Stocks must be estimated based on the cost
records are not consistent with the legal price or the closing price of the year, if the
year, the tax is deducted from the profits said price is lesser than the cost price.
achieved during the twelve month period The current works are assessed on their
whose results were used to determine the cost price.
most recent balance sheet.
C. The net profit is determined on
If the fiscal year ended covers more or less deduction of all charges, duly substantiated.
than a twelve months, the tax is Are considered professional charges those
nevertheless fixed based on the results of that were uncovered during the taxable
the said fiscal period. period, in the interest of the enterprise and
not in compensation for an asset value entry
New companies whose activities began in the or extinction of debt in the liabilities.
course of the year can close their first
balance sheet at the end of the following They mainly include:
year. They are then bound to establish, on
17 Revised 2007
1. General Expenses of all nature. 4. Tangible and intangible assets are
subject to depreciations affected by the
2. Staff and workforce expenses, direct practice of the professional activity actually
and indirect remunerations, including carried out by the company. The
indemnities, allowances, fringe benefits and Depreciations of the tangible assets
repayments of expenditures, only if that acquired within a period of 3 years is
they correspond to actual labor and are not calculated as followed:
excessive with regards to the significance
of the service rendered.

3. The leasing of properties rented by the


company.

Fixed Assets Period of Use Depreciation Rate

Settlement Costs 2 years 50 %

Construction for Industrial use 20 years 5%

Commercial and Residential Building 25 years 4%

Transport Equipment 4 years 25 %

Operating Equipment 5 years 20 %

Tool Equipment 5 years 20 %

Office Equipment 10 years 10 %

Installations - Arrangements - Development 10 years 10 %

Ships and Fishing Boats:


* Second-hand 6 years 16,66 %
* New 8 years 12,50 %

Planes and Civil Aircrafts 20 years 5%

Tangible and intangible assets are subject to depreciations affected by the practice of the
professional activity actually carried out by the company. The Depreciations of the tangible
assets acquired within a period of 3 years is calculated as followed:

18 Revised 2007
Fixed Assets Duration Linear Coefficient/Ra Graded/Tapering
Rate tio Rate
Industrial Building 20 years 5% 2,5 12,5%

Industrial Rolling Stock 4 years 25% 1,5 37,5%

Operating Equipment 5 years 20% 2 40%

Computer Equipment 10 years 10% 2,5 25%

Boats and New Fishing 8 years 12,5% 2,5 31,25%


Equipment
Planes and Civil Aircrafts 20 years 5% 2,5 12,5%

Are also considered as professional charges off the balance sheet while submitting the
the depreciations that were deferred in the statement specified by Article 14.
course of preceding deficit-years, on the
condition that a special side note was added

19 Revised 2007
5. The reserves estimated so as to face 8. Donations, subsidies and liberalities
clearly specified losses and charges that limited to 0,50 % of the taxable profit.
current events make likely, provided they
were actually recorded in the year’s entries
and are present in the Statement of ART 11. – As an exception to the provisions
Reserves provided by Article 14. laid out in Article 10/Paragraph A, the
capital gains proceeding from the transfer
Standard and yearly operating costs, such as of elements of the capital assets in the
personnel costs, taxes, maintenance and course of the exploitation are not included
repair costs, management operations in the taxable profit of the fiscal year
sundries … cannot lead to the establishment during which they were realized if, in the
of tax-deductible provisions. statement of results of the said year, the
operator commits himself to reinvest in the
Reserves that are partially or entirely immobilizations of his companies in
affected to a use not in accordance with Mauritania, by an amount equal to the
their initial destination or that become amount of these gains added to the cost
without object in the course of a later year price of transferred elements, and this
are transferred to the revenues of the said before expiration of a three-year deadline
year. If the report is not produce by the beginning from the closing of the fiscal
company itself, the Administration has the year.
authority to proceed to the required
adjustments when it establishes that the In execution of the above provisions, the
reserves have no reason to exist. In that values forming the portfolio are considered
case and if relevant, those reserves are to be part of the capital assets if they were
transferred to the results of the earliest adjoined to the company’s patrimony at least
year that had been verified. five years prior to the date of transfer.

6. The taxes charged to the company and Moreover, are assimilated to the capital
actually paid during the year, with the assets, share acquisitions effecting in the
exception of the Minimum Inclusive Tax and operator’s guarantee of full ownership of at
the Corporate Income Tax. least 30% of a third party’s capital.
If tax reductions are later on granted on
deductible taxes, their sums are If the re-use is carried out within the
transferred into the returns of the year deadline mentioned above, the capital gains
during which the company obtains the separated from the taxable profit are
refund of the amounts wrongly received. deducted from the cost price of new assets,
However, the profits subject to taxation, as either for the computation of depreciations
well as all transactions, fines, confiscations if it concerns depreciable capital assets, or
and penalties of any kind chargeable to the for the computation of capital gains realized
offenders of enforced legal provisions are at a later date. If not, they are reported to
not eligible for deduction. the taxable profit of the fiscal year during
which the above deadline expired.
7. The interests paid to shareholders in
return for the deposits they made to the However, in the case where the operator
Social Fund, in addition to their capital stop his profession or turns over his
share, and this regardless of the nature of business in the course of the three-year
the company, keeping to limit of those period, the capital gains to be reinvested
computed on the rates applied by the shall be immediately taxed as set by the
Mauritanian Bank with regards to loans, terms of Article 44.
increases by two points.

20 Revised 2007
ART 11.Bis. - As an exception to the IV. Taxpayers Obligations
provisions of article 10, income from the
leasing of real estate property listed in the ART 14.
assets of the balance sheet and which are
subject to tax on income from real estate Taxpayers are ought to keep clear and
property are not to be included in the understanding accounting records according
taxable income. However any other expenses to the Mauritanian general accounting plan.
of any nature related to such real estate Regarding the imports a special accounting
property are included in the taxable profits, book must be provided for each operation, in
except for the tax on services payable addition to the value as defined in article
according to the provisions of article 202 of 191, the number of declaration for
the C.G.I. [appears to be the abbreviation consumption.
for the General Code of Taxation]
Accounting documents and relevant papers,
especially authorizations of transfers of
ART 12. – Regarding the limited liability funds, customs declarations, invoices of
companies, remuneration allocated to the purchase and sale, pay-stubs receipt for
main share holders and managing partners expenses, must be kept for at least six
included recorded against costs and years following the year of importation,
expenses may be deducted from the gains purchase, sale or services rendered were
of the company for the purpose of tax recorded by accounting.
computation provided that such
remuneration is for work actually carried - The taxpayers must file the detailled
out and is submitted to their name to the Financial expenses statement using a
tax on industrial and commercial standard format provided by the Tax
Department., or a penalty of a non-
In the Application of the following provision, deduction of 25% of the expenses not
the managers who do not hold any shares filed will be applied.
are considered partners if their spouse or
children under age have the ability to be The following information and declaration
partner must be provided to the Tax Department
within the legal period set for the
In this case or if the manager is a declaration of profits:
shareholder the shares, the property or
usufruct of the spouse or minor children of Detailed and complete identification
the manager are treated as his property. including number in the National Directory
of Taxpayers of the company, the operating
party and managers, partners or:
ART 13. – In the event of a loss, the excess
deficit is considered as an expense and is - The terms of application and management
eventually carried over to the following of the National Directory of Taxpayers
fiscal period where it will then be deducted shall be set by order of the finance
from the profit of that same fiscal period. minister.
- name, address and number in the National
If the profit is not sufficient for the Directory of Taxpayers of the certified
deduction, the loss will be successively public accountant (CPA), of the
carried over to the following fiscal periods accountant or the adviser who
up until the fifth fiscal period following the participated in the preparation of the
fiscal period of the loss. accounting documentation and the tax
filing.

21 Revised 2007
The individuals who simultaneously operate 5. The quantity, the format and the amount
within different institutions, premises or :
offices must keep a different and distinct
accounting record for each location. a) of negotiable securities issued , making
In addition to the declaration of the difference between shares and
consolidated profits for all establishments debentures and confirming for the first
operating in Mauritania a declaration of the ones the sum paid out for each security and
profit for each institution shall be attached for the second the duration of the
as well. depreciation and the interest rate.
b) capital shares not represented by
negotiable security.
ART 15. - Businesses whose registered c) Any other right granted to partners in
headquarter is located outside of Mauritania the fair distributions of profits or assets of
must keep a different and distinct the company, whether or not such rights are
accounting record for their activities in recognised by a security.
Mauritania. The concerned businesses must
attach a declaration of the profits for each 6. For legal entities whose registered
institutions. address is overseas, the declaration shall
state in addition in detail the nature of
their activities in Mauritania as well as the
ART 16. – If the accounting records are last name, first name, number in the
kept in a language other than the official National Directory of Taxpayers and
local language a certified translation should address of their representative in
be provided to the tax department if Mauritania.
requested..

ART 18. – In the event of any changes


ART 17. – Individuals and legal entities made to the name, juridical form, object,
referred to in the article 7 must provide to duration, registered address of the legal
the general director of the Tax Department entity, its principal place of business,
a declaration of existence within twenty increase in, reduction or depreciation of the
days of the beginning of their activities in capital, partial or total paiement of
Mauritania using a standard application company’s shares, any issuing,
format including : reimbursement or depreciation of loans
represented by negotiable securities,
1. The business purpose, the main activity, replacement of one or several directors or
legal form, duration, the company location as managers, or for legal entities whose capital
well as the headquarters location. is not divided into shares, of one or more
partners, the above legal entities must
2. The date of the charter, a copy of the report the fact within a period of one
charter on a non-stamped paper publicly month, and provide at the same time a duly
certified attached to the declaration. certified copy on non-stamped paper of the
concerned modification act.
3. First, last name and address of the
concerned managers, for legal entities of
ART 19. - Legal entities with a registered
which the asset is not divided into shares
office outside of Mauritania and carry out
and as well as the first, last name and
an activity there which renders them liable
address of the concerned partners.
to income tax on industrial and commercial
profits must indicate, in addition, in the
4. The nature and value of all Real Estate
statement issued pursuant to article 14,
and Personal properties evaluated for the
their principal place of business as well as
capital contributions.
22 Revised 2007
the names, last names, number in the Taxpayers must determine and pay without
National Directory of Taxpayers and notice, at the latest within 30 days of the
address of their representative in date of expiration of filing of the statement
Mauritania. of their profits required under article 14,
the the amount of tax due based on their
In the event of a replacement of such statement.
representative, or of change of address of
the concerned company, the said legal The payment to the local official of the
entities shall report the matter in Treasury of which the taxpayer is
accordance with the conditions set out in accountable for is made by a statement on a
article 18. standard printed format.

Paragraph 4: abrogated (law 94.009 of 24


ART 20. - Any breach of the provisions of January 1994)
articles 17 and 18 is liable to a fine of 10
000 UM. VI. Minimum Inclusive Tax

ART 24. –the minimum inclusive tax is


ART 21. - The inspector automaticaly
applied to individuals and legal entities
establish the taxable base of taxpayers who
under the regime of actual profit gains
have failed to make a statement within the
applied on industrial and commercial profits.
given period set out in article 14.
This tax is due on a particular year at the
rate of 3% of the turnover of the last
ART 22. - For the calculation of the
ended fiscal period with a minimum payment
taxable income for the industrial and
of 240 000 UM.
commercial profit owed by businesses which
are under the control of or have the control
Individuals and Legal Entities starting a new
of businesses located outside of Mauritania,
business and seeking a grant of an import-
the profits indirectly transferred to the
export permit to participate in public
concerned party, either through the
business announcement or seeking a
increase or decrease of purchase prices or
registration number must pay immediately in
sales prices, or by any other means, are
advance a deposit of 240 000 UM which
included into the income shown in the
constitutes the minimum tax payment
accounting records.

In the absence of detailed information to


ART 25. - Individuals or legal entities liable
carry out the adjustments provided in the
to the minimum inclusive income tax must
previous paragraph, the taxable income is
calculate and pay without notice, by means
determined by comparing them with similar
of a standard prescribed form of statement
businesses operating on the market.
provided to the local tax office of which
they come under, two down payments, which
V. Tax Calculation
shall be paid at the latest as follows: the
first on 31 of March, the second on 30 of
ART 23. - The tax rate for industrial and
June.
commercial income is set at 25%. In order
to calculate the tax rate, the net taxable
income gain is rounded down to the nearest
ART 25.Bis. - Individuals and legal entities
hundred ouiguiyas.
liable to the minimum inclusive tax on
estimated income who carry out the
importation of goods of any nature must pay

23 Revised 2007
to the Customs Department down payment Down payments made during a calendar year
amounting to 3% of the customs value of the are deducted from the amount of the
products and goods, plus all duties and taxes minimum inclusive tax on estimated income
payable upon importation, except the value which must be paid before March 31st of the
added tax or customs exemptions. following year.

Receipts received from any down payment


The goods used for the purpose of the
must be enclosed with the annual declaration
business activity cannot be used towards
of profits.
the 3% down payment mentioned in the
previous statement above.
ART 25.Quater. - As an exception to the
Down payments made during a calendar year
provisions laid out in articles 24, 25 bis and
are deducted from the amount of the
25 ter, the turnover from fishing products
minimum inclusive tax on estimated income
is not subject to the minimum inclusive tax
which must be paid before March 31st of the
on estimated income, except for the
following year.
turnover coming from the production of
pelagic fishing using charter liable to a 2%
When the down payment exceed the amount
inclusive minimum tax.
of the payable minimum inclusive, the excess
payment noted is deducted from the
contributions towards the tax on industrial ART 26 (nouveau). - The amount of the
and commercial profits. minimum inclusive tax pursuant to article 24,
except for the increase in duties provided
When such deduction cannot be made or is for by article 478, come to be totaly
only partly made in part, the unused excess deducted from contribution tax on industrial
payment constitutes a tax credit deductible and commercial profits to the extent of one
from the minimum inclusive tax or the quarter of its amount, from the contribution
contributions towards the tax on industrial payable on the account of the tax on
and commercial profits of the following commercial and industrial profits.
fiscal years. The deductable part of the IMF exceeding
the total of the taxable income on
Receipts given at the time of payment of
commercial and industrial profits will
any part payments must be enclosed with
definatly remain for the Treasury
the annual declaration of profits.
Department.
Receipts received from any down payment
must be enclosed with the annual declaration
ART 27. - The provisions of this article are
of profits.
repealed (Law No 94.009 of January 24st,
1994 overhauling the changes made in the
General Tax Code).
ART 25.Ter. - Individuals and legal entities
liable to the minimum inclusive tax on
estimated income who carry out the
ART 27.Bis. - Taxpayers who do not comply
exportation activities must pay to the
with their obligation towards the Customs
Customs Department down payment
Department to use on a long-term basis as a
amounting to 3% of the customs value of the
work tool on any imported goods are liable to
products and goods, plus all duties and taxes
a fine equaling to 80% of the amount of the
payable upon exportation, except the value
down payment of which they wrongly
added tax (lf-2008-001)
exempted from.

24 Revised 2007
ART 27.Ter. - The down payments of the VI. Minimum Inclusive Tax
minimum inclusive income tax are recorded
by the Customs Department on a specific ART 28.Sexiès. - The provisions of this
registrar opened for that purpose on the article are repealed (Law No 94.010 of
same conditions as customs duties and January 24st, 1994 amending the changes of
taxes. the General Tax Code).
The Customs Department provides to the
Tax Department at the end of each month a
summary statement per importer and per ART 28.Septiès. – Individuals carring out
declaration, or alternatively if necessary, the retail sale of petroleum products are
with a written agreement to assign the liable to pay a minimum inclusive tax at the
imported goods on a long-term basis to be rate of 4% of the commission received,
used for production purposes. Such goods without there being a minimum amount
constitute, for the business, assets not payable.
intended to be re-sold.
The above mentionned minimum inclusive
Section II BIS. tax, execpt for the increase in duties
provided for in article 27, is deducted from
SIMPLIFIED ACTUAL PROFIT SYSTEM the contribution payable on the account of
the tax on commercial and industrial profits
I. Corporate liable to taxes .Cet impôt minimum forfaitaire, à l'exclusion
de la majoration de droits prévue à l'article
ART 28. - The provisions of this article are
27, vient en déduction du montant de la
repealed (Law No 94.010 of January 24st,
cotisation due au titre de l'impôt sur les
1994 amending the changes of the General
bénéfices industriels et commerciaux. If
Tax Code).
the concerned contribution is less than the
amount of the minimum inclusive tax, the
II. Taxation Period
following remain the property of the
ART 28.Bis. - The provisions of this article treasury.
are repealed (Law No 94.010 of January
24st, 1994 amending the changes of the Section III
General Tax Code).
FLAT RATE SYSTEM
III. Determination of the Taxable Profit
I. Corporate liable to taxes
ART 28.Ter. - The provisions of this article
are repealed (Law No 94.010 of January ART 29. - Subject to the provisions of
24st, 1994 amending the changes of the articles 7 and 28, the flat rate system is
General Tax Code). applicable.

IV. Taxpayers Obligations


1. To sole proprietorship whose main
activity is the retail of goods, objects,
ART 28.Quater. - The provisions of this
supplies or food products to be taken away
article are repealed (Law No 94.010 of
or consumed on the spot, or to provide
January 24st, 1994 amending the changes of
accommodation, whose annual turnover,
the General Tax Code).
inclusive of all taxes, is less than 6 000 000
V. Tax Calculation UM.

ART 28.Quinquiès. - The provisions of this 2. To sole proprietorship who essentially


article are repealed (Law No 94.010 of provide services whose annual turnover,
January 24st, 1994 amending the changes of including all taxes, is less than 3 000 000
the General Tax Code). UM.
25 Revised 2007
II. Tax Contributions 1. To sole proprietorship whose main
activity is the retail of goods, objects,
ART 29 Bis. - The amount of the tax is supplies or food products to be taken away
fixed by estimate or by scale or consumed on the spot, or to provide
(forfaitairement) by the Tax Department in accommodation :
accordance with the following scales:

TURNOVER TAX
Less Than 500.000 20.000
de 500.000 à 1.000.000 50.000
de 1.000.000 à 2.000.000 75.000
de 2.000.000 à 4.000.000 150.000
de 4.000.000 à 6.000.000 240.000

2. To sole proprietorship who essentially provide services :

TURNOVER TAX
Less Than 200.000 20.000
de 200.000 à 500.000 35.000
de 500.000 à 1.000.000 75.000
de 1.000.000 à 2.000.000 150.000
de 2.000.000 à 3.000.000 240.000

ART 29 Ter. III. Assessment and Payment of Tax


1. Taxpayers who sell in stands placed in Contributions
streets and common area objects of small
value, and hawkers, are liable for an annual ART 29 Quater. - When a taxpayer
tax of 4 000 UM in the areas of operates simultaneously, in the same area or
Nouakchott, Nouadhibou and Rosso, and 2 in different areas, several establishments,
000 UM in other towns. shops, stores, workshops, building sites and
other places where an activity is carried
2. Taxpayers who run small grocery shops, out, each of them is considered to be a
retailing basic food product and small separate or distinct operation which is
cleaning items, whose average daily taking subject in all cases to separate taxation, so
cannot exceed 500 UM, are liable for an long as the total turnover realised does not
annual contribution of 8 000 UM in the exceed the limits set out in article 29.
areas of Nouakchott, Nouadhibou and Rosso
and 4 000 UM in other towns.
ART 30. - In case of disagreement on the
3. The service providers and artisans who tax amount imposed, the taxpayer may seek
do not have the assistance of any family through judicial means, in the conditions and
member and have not hire any apprentice, within the time period set out in articles
labourer or employee, and whose average 560 and 561, a reduction of his taxation
daily taking cannot exceed 500 UM, are
liable for an annual contribution of 6000 UM He must provide for that matter all
in the areas of Nouakchott, Nouadhibou and accounting records or other documents
Rosso and 3000 UM in other areas. necessary to calculate the amount of
turnover he has realised during the taxable
period.

26 Revised 2007
ART 31. Taxpayers subject to the flat rate
tax must comply with their obligations ome
regime are under an obligation, whatever the
amount of their turnover, to pay their tax
contribution on industrial and commercial
profit immediately at the time of the
census.
- Taxpayers who do not immediately pay,
upon delivery of the invoice the tax of
which there are accountable for, may be
prosecuted in accordance with article
527 and the following articles of this
code.

IV. Carriers

ART 31 Bis. –As an exception to the


preceding provisions individuals or legal
entities carrying out transportation by land
of individuals, goods or rental cars
activities, are subjected to annual flat rate
on income tax, at a different rate for each
of the vehicles they own, in accordance with
the following scale:

The years of the vehicle is counted from


January 1st of the year of taxation.

27 Revised 2007
TYPE OF VEHICULE TAX PAYMENT
1/-Vehicles of any type, carrying less than 9 passengers providing
inbound and outbound transportation:
AGE :
Less or equal to 5 years : 12.000 UM
between 5 and 10 years old: 9.000 UM
older than 10 years old: 6.000 UM

2/- Vehicles of any type, carrying more than 9 passengers providing


inbound and outbound transportation:
AGE :
Less or equal to 5 years : 20.000 UM
between 5 and 10 years old: 15.000 UM
inférieur ou older than 10 years old: 10.000 UM

3/-Commercial vehicle with a loading capacity less or equal to 8 tons :


AGE :
Less or equal to 5 years : 35.000 UM
between 5 and 10 years old: 25.000 UM
older than 10 years old: 15.000 UM

4/- Commercial vehicle with a loading capacity between 8 and 12 tons


AGE :
Less or equal to 5 years :
45.000 UM
between 5 and 10 years old:
35.000 UM
older than 10 years old:
20.000 UM
5/- Commercial vehicle with a loading capacity exceeding twelve tons.
AGE :
Less or equal to 5 years :
between 5 and 10 years old:
75.000 UM
older than 10 years old:
50.000 UM
30.000 UM

Commercial vehicle with a loading capacity the General Tax Code must occur before
exceeding two tons, reguardless of the February 1st of each year using a payment
activity carried out by the registration title provided by the Tax Department. by
cardholder, is liable to tax under the same means of an immediate payment title
conditions as the vehicles belonging to provided by the Tax Department.
individuals and legal entities carrying out
transporation by land of goods.

ART 31.Ter. – the payment of the annual


flat rate income tax pursuant article 31 of

28 Revised 2007
CHAPTER II

TAX ON NON-COMMERCIAL PROFITS

Section I 3. Staff and labor expenses in the


conditions set out in paragraph C-2 of
TAXABLE PROFITS article 10.
4. As a general rule, duly justified
ART 32. - An annual tax is established on
expenses and charges of any nature made
profits made from any non commercial
necessary by the exercise of the profession
profession or activity in Mauritania.
or activity; however, the tax on non
commercial profit cannot be deducted from
Section II
the taxable income.
INDIVIDUALS LIABLE TO TAX–PLACES
ART 35. - In the event of a loss recorded
OF TAXATION
during a year, the loss is deductible on the
profit made the following year. If the profit
ART 33. - The tax is imposed in the name
the following year is not sufficient to allow
of the beneficiaries of the taxable income
the deduction to be made in whole, the
in the work place or if need to be of the
excess loss is successively brought forward
principal establishment
to the following years, up until the third
year following the year of the loss.
Section III
Section IV
DETERMINATION OF THE TAXABLE
PROFIT
TAXPAYERS OBLIGATIONS
ART 34. - The tax is calculated each year
ART 36. - Any individual liable to the tax on
on the profits made the previous year.
non-commercial profits must comply to the
following:
The tax base is made up from the excess of
gross income over the expenses made - to provide to the General director of
necessary by the exercise of the business Taxation within twenty days of the
or activity. The tax base is made up of the beginning of their activities in Mauritania
excess of gross receipts over the expenses a declaration of existence to be made on
made necessary by the exercise of the a standard printed form as a proof of
profession or activity. It takes into account their registration;
gains or losses made from the realisation of - to provide for the first three months of
assets and sums or compensation received in each year his income on a standard
exchange of the cease of the business, printed form.
occupation, activity or the cease of goodwill - Such declaration shall be delivered to
or customers the Tax Inspector appointed in the the
place of exercise of the profession or of
Deductible expenses also include : the principal place of business.

1. The rent of professional premises; if the In addition to the declaration a statement


taxpayer is the owner of the premises used by the client of declared revenue shall be
for the exercise of his profession or enclosed subject to the provisions of the
activity, no deduction can be made last paragraph of article 37.
2. The depreciation made according to the
applicable rules related to the tax on
industrial and commercial profits;
29 Revised 2007
ART 37. - Taxpayers subjected to the tax Section V
on non commercial profits must keep and
present before March 31st to the Tax TAX CALCULATION
Department the accounting records which
enable the exact calculation of the profits ART 39. - The tax rate on non-commercial
or loss made during the previous year. profits is set at 35%.
For the calculation of the tax, the tax base
They are also under an obligation to keep a is rounded down to the nearest hundred
logbook, assessed and initialled [by the ouguiyas.
General Director of Taxation. Such
document must state on a daily basis Section VI
without blanks or erasures, the detail of
revenues. Statements of accounts for the Minimum Inclusive Tax
total operations are made at the end of
each month.
ART 40. - Taxpayers subjected to the
For the carrier field subjected to income tax on non-commercial activities are
confidentiality rules, the logbook only shows liable to a minimum inclusive tax set at the
under the date the detail of the amounts rate of 3% of the total income perceived
received. during the last fiscal period with a minimum
of 120 000 ouguiyas gross income.

ART 38. - Taxpayers concerned by this The paiments option and deductions for the
chapter shall provide to their customers a minimum inclusive tax are similar to those
numbered receipt taken from a counterfoil established on articles 25 and 26.
book.
The government, the public institutions,
The receipt and the corresponding economically mixed company, private
counterfoil must specifically state: companies subjected to the actual profit
system shall retain a 4% rate on any
- First names, last names, profession and commissions, brokerage, rebate, vacancy,
Number of National Taxpayers Directory fees occasionally or not, bonuses and other
of the individual issuing them; wages and shall make payment at the latest
- The date and amount of revenue every 15th of the month when their receive
received; their headquarters fund from the Treasury.
- First names and last names of the client
subjected to the provisions of the last
paragraph of article 37.

30 Revised 2007
CHAPTER III

PROVISIONS COMMON TO INCOME TAX GENERATED BY INDUSTRIAL,


COMMERCIAL AND NON-COMMERCIAL PROFITS

Section I in the same conditions the sums they pay to


their members or to their principals.
TAXATION OF TAXPAYERS WHOSE
INCOME DERIVED FROM INDUSTRIAL, Omissions or unconformities found in the
COMMERCIAL AND NON COMMERCIAL declaration give rise to a fiscal fine of 10
ACTIVITIES 000 UM per oversight or error.
The late submission of the declaration is
ART 41. - When a taxpayer is liable to the punishable:
tax on industrial and commercial profits
extends his activity to operations subjected - with a fiscal fine of 10 000 UM, if the
to the tax on non commercial profits, the delay does not exceed two months.
revenue from such operations is calculated - with a non deductibility of the amounts
in accordance with the rules applicable to paid if the delay exceeds two months.
the tax on industrial and commercial profits
and must be taken into consideration in the
said taxbase. ART 43. - Companies and associations
participating or concerned must provide to
Section II the Tax officer at the same time with the
annual declaration pursuant articles 14 et 36
DECLARATION OF COMMISSIONS the following informations :
FEES, COPYRIGHT, BROKERAGE FEES,
PARTNER RETURNS AND EARNING The first name, last names, Number in the
SHARES. National Directory of Taxpayers, profession
and address of partners, managing partners,
ART 42. – Individuals or legal entities who, and co-participants as well as the amount of
in the course of their work activity pay to shares that they hold:
third parties other than their employees, The conditions on which their gains are
any commissions, brokerage fees, rebates, shared or have been distributed as
fees, vacancies, whether occasional or not, remuneration for their duties or their
bonuses and other remunerations, must capital contributions between the partners,
declare such sums, whatever the amount is, managing partners, co-participants or
during the month of January of each year to members of the board of directors
the Tax Department.

The duplicated declarations must show for


each of the persons paid during the previous
year the following information:
-First name, Last names or legal status,
company name and Number in the National
Directory of Taxpayers.

Businesses, companies or associations that


carry out the receipt and payment of
copyrights and license duties must declare

31 Revised 2007
Section III All written requests shall indicate
specifically the points on which the Tax
TRANSFER OF BUSINESS AND Department thinks it necessary to obtain
GOODWILL - SUSPENSION OF clarification or justifications and shall grant
OPERATIONS OR PROFESSION - to the taxpayer a period of 8 days to
DEATH OF THE TAXPAYER provide his response.

ART 44. - 1. In thé event of transfer in


whole or in part of a business or a goodwill, ART 47. - The Administration may amend
or the ceasion of operations or a profession, the declarations in compliance with the
the income taxable base not yet taxed is procedure set out in article 474. The
automaticaly established. declared profits may be rectified
automatically in the event of the following
2. Taxpayers must within a period of thirty cases:
days inform the Tax Officer of the
transfer or of the ceasion and inform him of 1. In the event of failure to show the
the date it became or will become effective, accounts or the special imports accounting
as well as, if applicable, of the first names, logbook;
last names, number on the National
Directory of Taxpayers and address of the 2. When serious and repeated errors,
transferee. omissions or inaccuracies are found in the
3. The assessment established in the accounts of the operations conducted
conditions set out in paragraph 1 above is
immediately due and payable in full. 3. When the lack of supporting documents
deprives the accounts of any conclusive
value.
ART 45. - In the event of the death of the
taxpayer, the information necessary to Section V
established the tax must be produced by
the beneficiaries of the deceased within six AUTOMATIC TAXATION
months from the date of death.
ART 48. - The followings are automatically
Section IV taxed :

MONITORING 1. Any taxpayer who has not submitted


within the prescribed periods the
ART 46. - The declaring party must present declarations required by articles 14, 25,
at the request of the agent in charge of the and 36
taxable base calculation, all accounting 2. Any taxpayer who has not complied with
documents, inventories, copies of letters, the period set out in paragraph 2 of
receipt and expense documents, of any article 44.
nature in order to justify the results 3. Any taxpayer who cannot provide in
indicated in his declaration. support of his declaration or cannot
produce at the request of the Tax
When the taxpayer has refused to reply to Department the documents with the
a verbal request or when the response to content or result mandatory in articles
the request is considered by the Tax 14 and 37 or who presents documents
Officer to be equivalent to a refusal to which do not enable the exact calculation
reply with respect to all or some of the of the profits for the the taxable period.
points to be clarified, the Inspector shall
renew his request in writing.

32 Revised 2007
4. Any taxpayer who has kept themselves of the Industrial and Commercial Profits
from responding to the requests of the and the Taxes on the Turnover only if the
Tax Officer for justifications or concerned suppliers are identified or
clarifications. registered in the National Directory or
Taxpayers.

ART 49. - The taxpayer who is taxed


automatically or is the subject of an
automatic amendment procedures does not
have judicial recourse to obtain the
cancellation or reduction of the tax imposed
upon him except if he has proof of being
overcharged

Section VI

PENALTIES

ART 50. - 1. The failure to accounting


records documents gives rise to a fiscal fine
of 120 000 UM per document.

The failure to provide accounting records


within the prescribed periods gives rise to a
fiscal fine of 20 000 UM per missing
document.

3. The omissions or inaccuracies found,


either in documents which are required to
be filed up, or in written information
supplied in support of the declaration, give
rise to a fiscal fine of 10 000 UM per
omission or inaccuracy.

ART 51. - The provisions of this article are


repealed are replaced by the provisions in
article 478

Law n° 2000 – of January 10th, 2000


pursuant law of finances for 2000)

Section VII

TAXPAYERS OBLIGATIONS

ART 51 Bis. - Purchases and services


carried out with suppliers settled in
Mauritania are not deductible from the base

33 Revised 2007
CHAPTER IV

TAX ON PROPERTY INCOME

Section I dwelling place. This last one may be chosen


automatically by the Administration in the
APPLICATION FIELD event of the failure by the taxpayer.

ART 52. - – An annual tax is imposed on Section IV


income from real estate property.
RATE - TAX CALCULATION AND
The following are included in the category PAYMENT - TAXPAYERS OBLIGATIONS
of income from real estate property, when
they are not included in the profit made by ART 55. - The Tax rate on real estate
an industrial, commercial or craft business: property is set at 6%.

- income from built properties, such as, For the calculation of the tax, the taxable
houses, factories, shops or offices; income determined in the conditions set out
- income from any real estate property in article 53 is rounded down to the nearest
not yet built. hundred ouguiyas.

Section II Parties liable for tax on income from real


estate must calculate the payable tax and
TAXABLE INCOME pay it to the Treasury, without prior notice,
before February 1st of each year. A
ART 53. - Tax is established each year on certificate of payment delivered by the
the income from real estate property of the Treasury shall be enclosed with the
previous year. The taxable income is declaration required under article 56.
constituted by the total amount of rent,
whether or not they were received.
However, taxpayers whose annual rental ART 56. - All taxpayer liable to the tax on
income, exclusive of any other income, is income from real estate must submit before
equal to or less than 60 000 UM, shall be March 1st of each year a declaration of all
exempt from the tax the collected rents during the course of the
previous year, mentionning :
Section III
- his first name, last names, usual address
INDIVIDUALS LIABLE TO TAX – and Number in the National Directory of
PLACES OF TAXATION Taxpayers.
- the detailed location of the rented
ART 54. - The tax is imposed to the name buildings: town, number of housing lot
of the beneficiary of the taxable income. and block, name of street if applicable;
If the taxpayer has only one dwelling place - the tenants fisrt name, last names and
in Mauritania, tax is incurred in that place. occupation.
- The amount of collected rents .
If the taxpayer has several dwelling places,
he is liable to tax using his known official
34 Revised 2007
Such declaration made on a special printed ART 60. – In the event of a automaEn cas
form supplied by the Tax Department, shall de tic taxation, the taxable base is
be dated, signed and provided to the Tax determine by annual rental value of rented
Officer of the official dwelling place of the building according to article 430
taxpayer. The taxpayer who is automatically taxed
does not have legal option to obtain a
Section V discount of the tax imposed upon him except
if he has proof of being overcharged.
MONITORING OF DECLARATIONS –
AUTOMATIC TAXATION Section VI

ART 57. - The Tax Inspector checks the PENALTIES


declarations.
He may request from the taxpayer any ART 61. - . The provisions of this article
justifications or clarifications, verbally or in are repealed are replaced by the provisions
writing. in article 478
Law n° 2000 – of January 10th, 2000
When the taxpayer has refused to reply to pursuant law of finances for 2000)
a verbal request or when the response to
the request is considered by the Tax
Officer to be equivalent to a refusal to
reply with respect to all or some of the
points to be clarified, the Inspector shall
renew his request in writing.

All written requests shall indicate


specifically the points on which the Tax
Department thinks it necessary to obtain
clarification or justifications and shall grant
to the taxpayer a period of 8 days to
provide his response.

ART 58. - The Inspector is able if


necessary to rectify the declarations in
compliance with the procedure set out in
article 474.

ART 59. - Are automatically taxed:

1. Taxpayer who has not submitted a


declaration of his real estate property
income in accordance with article 56
2. Any taxpayer who has failed to reply to
the requests of the Inspector for
justifications or clarification.

35 Revised 2007
CHAPTER V

TAX ON PAYROLL, WAGES, PENSIONS AND LIFE ANNUITIES

Section I 3. Family allowances or assistance, increases


in minimum wages, allowances or pensions
INCOME SUBJECT TO TAX granted after consideration of the family
income status or family expenses, are in all
ART 62. - 1 An amount of ten thousands cases exempt from the tax.
ouguiya per month of remunaration.
4. Benefits in all kind valued at their actual
2. The same tax is applicable to public or value which do not exceed 20% of the
private pensions and to life annuity remuneration received are exempt from the
tax. If they exceed 20%, they are reserved
a) when the beneficiary dwelling place is in for the taxable base up to 40% of their
Mauritania total amount.
b) when the beneficiary dwelling place is Wages received is considered as gross
located outside of Mauritania and only income without any type of benefits. In
if the detor is in Mauritania. accordance with the provisions of article 62
and the following articles, it corresponds to
Regarding public pensions, the debtor is the
the gross income plus all premiums,
assigned accountant
allowances and bonuses, or other extra
elements of any nature, considered as extra
salary.
ART 63. - 1. For the application of the
provisions of paragraph 1 of article 62, the
Section II
following are exempt from the tax:

a) allowances for government expenses TAXABLE INDIVIDUALS AND TAXABLE


and for the use of selected locations BASE
b) within the cumulated limit of 10 000
UM per month, allowances other than ART 64. - The tax is payable by the
rent assistance, transport, beneficiaries of the taxable income received
accountability and occupation.
c) An amount of twenty one thousands (30
000) ouguiya per month for ART 65. - The taxable income is
remunaration. (LF/2008 -001) determined by deducting from the total
income received, increased by any benefits
Allowances likely to be exempt are in kind estimated at their actual value:
allowances for professional expenses not
considered as bonus on salary. 1. compulsory deductions made towards the
pensions, retirement payments and social
2. For the application of paragraph 2 of security contributions;
article 62, the followings are exempt from 2. amounts exempt from the tax pursuant
the tax: to the provisions of article 63.

a) war injured pensions


However, shall be included in the taxable
b) Pensions allowed to war injured and
base the portion of salary that certain
their legal beneficiaries
expatriates foreign nationals receive
c) Income from a life annuity granted to
directly in their country of origin on the
injured victims on a work place
basis of their activity in Mauritania.
d) Veteran’s retirement.
36 Revised 2007
Section III Section V

TAX COMPUTATION OBLIGATIONS OF EMPLOYERS AND


RECIPIENTS
ART 66. - 1. The tax rates applicable to
taxable income as defined in article 65 are ART 68. - Any individuals or legal entity
fixed as follows: who pays taxed amounts must withhold tax
Monthly taxable income less than or equal to for the benefit of the Treasury.
40.000 UM : 15% Individuals subjected to the flat rate tax
Monthly taxable income exceeding system pay an annual inclusive tax on income
40.000UM : 30%. paid out to their employees.
The amount of the simple dutie is calculated
by using one of the following formulas It must, for each beneficiary, record in a
according to the taxable income. book, file or any other document intended
for the registration of the payment: the
- Monthly taxable income less than or date, nature and amount of the payment, the
equal to 40.000 UM : I= (R.I x o, 15) amount withheld, the reference to the pay
- Monthly taxable income exceeding slip required pursuant to paragraph 2 of
40.000 UM : I= {(R.I. x 0.30) -6.000.} article 69.
(LF/2008 -001)
The documents on which the payments made
2. For the calculation of the tax, the and amounts withheld are recorded, as well
taxable base is rounded down to the nearest as the stubs of the pay slips, shall be kept
hundred ouguiyas. until the end of the third year following the
year of which the amounts were withheld.
3. Wages adjustement must be included in They shall be communicated, upon request,
the income of the monthly period which it to the officer of the Tax Department;
relates to. failure to do so gives rise to the penalties
provided for in article 586.
4. . Public or private pensions and income
from life annuity of which the payment is
not made on a monthly basis , for the ART 69. - 1. The amounts withheld in
application of the rates referred to in regards to the payments made during a
paragraph 1 above, brought back to the particular month shall be paid at the latest
month. on the 25th of the following month, to the
cashier of the Treasury of the individual
5. The payment of wages, salaries, pensions dwelling place or registered address of the
and income from life annuity represente legal entity who withheld them.
source of taxation.
- 2. Each payment is made with a declaration
Section IV which shall be made on a standard printed
form dated and signed by the paying party
TAX COLLECTION indicating the period during which the
amounts were withheld, establishment of
ART 67. - Tax is collected by means of the address, carreer field and number in the
withholding in favour of the Treasury by the National Directory of Taxpayers of the
employer or the taxpayer at the time of individual or legal entity who withheld the
each payment. amounts, as well as the total of the amounts
withheld.

37 Revised 2007
Such declaration shall resume the various ART 71. - The provisions of this article are
remunerations, allowances and repealed are replaced by the provisions in
reimbursements of expenses paid and article 478
benefits in kind granted during the course Order 2000 – of January 10th, 2000
of the ending month pursuant law of finances for 2000)

- 3. A copy of the declaration is kept by the


accountant as temporary recovery receipt. ART 72. – Are evaluated and paid on a
monthly basis or by an single recovery act
- 4. The copy intended for the taxable base the duties in the following cases:
service is forwarded by the Treasury’s
assigned accountant to the Tax Inspector - signed declarations ;
periodically and at the latest within the - failure to provide a declaration
first ten days of the month for the - declaration subjected to an automatic
payments of the previous month error adjustement.

ART 69 bis. - Any employer or payer must


provide to the Tax Department within the
first fifteen days of february of each year,
a declaration including for each legal
beneficiaries first name, last name, title,
gross income, allowances bonuses, extra
wage, reimbursements of expenses paid and
benefits in kind granted, withholdings for
social security and ITS in the course of the
ending year.

Each missing element or inaccuracy found in


the declaration gives rise to a fiscal fine of
5 000 UM.
The late submission of the declaration gives
rise to a fiscal fine of 2 000 UM.

ART 69 Ter. - The provisions of this article


are repealed are replaced by the provisions
in article 478
Order 2000 – of January 10th, 2000
pursuant law of finances for 2000)

Section VI

PENALTIES

ART 70. - Each missing element, deficiency


and delays are punished in the conditions set
out in article 61 of this code.

38 Revised 2007
CHAPTER VI

TAX ON INCOME FROM MOVABLE ASSETS

ART 73. -- A tax is imposed on income from movable 5. Directors' percentages of profits, director's fees
capital property applicable to : and any other remuneration paid on behalf of any
- to products distributed by companies and other account to the members of the board of directors
organisations which are liable to tax on industrial or of the supervisory board of private companies.
and commercial profits
- to income from debts, deposits, guarantees, 6. Interest, arrears and other income of any nature
current accounts (compte courant). of duties and other negociable loans, as well as the
reimbursement bonus paid out the shareholder.
Section I 7 (nouveau) : Interest paid out by Treasury
vouchers regardless of the due date and the legal
GOODS DISTRIBUTED BY LEGAL ENTITIES beneficiary’s activity
SUBJECT TO TAXATION ON INDUSTRIAL AND
COMMERCIAL PROFITS
ART 74.bis. - nouveau : Dividends paid out to the
ART 74. - The followings are subject to the tax: head office by the branches are exempte from the
income tax of the IRCM, as long as the 10%
1. . Income from shares and partnership shares, deducted from the dividend has been already
eventually: transferd by the branches.

- dividends, interest, arrears and other income


from shares of any nature and from founder's ART 75. - The tax is payable whether or not the
shares distributed by private companies and amounts or values distributed are taken from
limited partnership; profits.
- income from shares in limited companies
- income from shares of partners in limited
partnership; ART 76. - When a company has its headquarters
- income from shares distributed by General outside of Mauritania and carries out its activities in
partnership companies whose purpose is Mauritania, it is subjected to the payment of the
commercial. income tax from movable capital in proportion to the
profits said to be made in Mauritania.
2. Down deposits when they directly available to the
partners by individuals or a third party company. The distribution is carried out for each fiscal period
based on the ratio between the profits made in
However, the tax may be reduced if the partner Mauritania and the total accounting profit made by
shows proof that the sums taxed were actually the company.
refunded to the company.
Section II
3. Reimbursements and depreciation in total or
partially made by companies towards the total INCOME FROM DEBTS, DEPOSITS, GARANTEES
amount of shares, interests or partenership AND CURRENT ACCOUNTS
interests before their winding up or liquidation.
ART 77. – Are subjected to income tax on movable
4. Remuneration or distributions to undisclosed capital when they are not included in the income of
recipients industrial, commercial or artisanal business or the
ones in that obtained from the carrying out of a non
commercial profession the followings :
39 Revised 2007
The interest, arrears of interest and all other It is paid to the cashier of the Treasury of the
income from the following are subject to the tax on place of the headquarters or dwelling place of the
income from movable capital, when they are not individual who withheld it, within the first fifteen
included in the income of an industrial, commercial days of the months of January, April, July and
or artisanal business, or in that obtained from the October for income to be paid during the previous
carrying out of a non commercial profession: quarter.

1. loans on mortgages, preferential debts and Each payment is attached with a certified copy of a
unsecured debts, except any commercial operation notice on a standard printed form removed from a
without the legal aspect of a loan. dated and signed notebook by the party paying
2. deposits of sums or with a fixed due date. including :
3. cash guarantees
4. current accounts except excess interest from the - the period during which the withholdings were
current accounts of partners made
- the title, address, profession, dwelling place or
registered address and the Number in the
ART 78. – Are exempt from tax the interest of the National Directory of Taxpayers of the individual
sums registrered in the Saving notebook or legal entity who made the withholdings;
- the taxable base according to the nature of the
- interest of the sums registrered in the Saving income
notebook - the total amount of withholdings
- The interests issued on accounts opened with
the bank when the legal beneficiaries are The Treasury accountant keeps the first copy of the
families or mauritanians workers living outside of declaration and forwards the second to the
Mauritania and when the amount of the sums do concerned Tax service, at the latest on the 10th of
not exceed one million ouguiya per year. the following month for the payments of the
previous month.

ART 79. - The tax is only due for the single reason III.Taxpayers Obligations
of interest payment or upon its recording in the
debits or credits of an account. ART 82. - 1. Companies paying the income referred
to in article 73 must provide to the General Director
Section III of the Tax Department, before April 1st of each
year, the reports and briefings of meetings of the
COMMON PROVISIONS board of directors or shareholder meetings and
failing such meetings, will require a certificate
I. Rate and Taxable Base on Movable Assets showing the profits or income actually distributed
during the previous year.
ART 80. The tax rate is 10%. It is applicable to
gross income allocated or cash in by the legal - 2. The companies referred to in paragraph 1 in the
beneficiary. above, bankers, public officers and any individuals or
legal entity usually receiving deposits of financial
II. Tax Collection securities must provide to the General Director of
the Tax Department, before April 1st of each year, a
ART 81. - The tax is collected by withholdings made statement on a standard printed form issued by the
on behalf of the Treasury at the time of each authorities indicating for each income beneficiary
payment, by the individual or legal entity paying the subject to the tax on movable capital:
income, interest, arrears of interest or any other
sums referred to in articles 74 and 77. - its first name, last names or company name,
profession or activity, address or headquarters
address and Number in the National Directory of
Taxpayers;

40 Revised 2007
- the nature and amounts of income or revenue
received during the previous year
3. Books, papers and documents of a nature enabling
the checking and monitoring of the tax shall be filed
in order to make it available, if necessary, to the
Taxation officers up until the end of the third
financial year following the year during which the
payments were made.

IV. Penalties

ART 83. - The provisions of this article are


repealed are replaced by the provisions in article
478
Order 2000 – of January 10th, 2000 pursuant law
of finances for 2000)

41 Revised 2007
The calculation of her general income tax is then
done on the basis of one taxable base only, which is
CHAPTER VII

deducted from the number of taxable base the


GENERAL INCOME TAX husband may be entitled to pursuant to the
provisions of article 108.

Section I ART 86. – individuals whose taxable income, divided


by the number of tax units corresponding to their
GENERAL INCOME TAX family status as set out in article 108, does not
exceed the sum of 250 000 UM
ART 84. - A general tax is imposed on the annual
global income of individuals having a dwelling place in 2. Ambassadors and diplomatic agents, consuls and
Mauritania consular agents of foreign nationality, to the extent
that the countries they represent grant similar
The following are considered to have a a dwelling advantages to Mauritanian diplomatic and consular
place in Mauritania agents.
Section II
1. Indivuduals who have at their disposal property as
an owner or tenant PLACE OF TAXATION
2. Individuals without a dwelling place in Mauritania
in the conditions set out in the previous paragraph, ART 87. - The tax is imposed at the dwelling place
nevertheless have in Mauritania their official place or at the principal establishment of the taxpayer in
of living, or if they have bot establish a living there , Mauritania.
carry out the main part of their activities there.
3. Individuals who, during their vacation outside of Failing to have a fixed dwelling place or
Mauritania, continue to be paid by their employers in establishment, the taxpayer is taxed at Nouakchott.
Mauritania.
Section III

ART 85. - 1. The general tax on income is imposed TAXABLE INCOME


on all of the household income in the name of the
head of the family. ART 88. - I. I. The tax applies to the total amount
of gross annual income, including benefits in kind,
The household may be limited to one person if the which the taxpayer had at his disposal less
concerned are singles, widows, divorcees or without deduction of the charges mentioned in paragraph II
any dependants. below.
Every head of household is taxable, both on his
personal income and that of his wife or wives and his In relation to the employees of the public sector,
children considered as his dependents according to the estimation of benefits in kind is determined by
article 110. order of the Finance Minister.

2. Nevertheless, the taxpayer may claim separate The annual gross income is constituted by the total
taxation for his minor children when they receive an amount of net income received from various sources
income from their own work or from wealth other defined as followed:
than his own.
1. Income from industrial, commercial and artisanal
3. A married woman may always, at her request, file activity as well as income from non commercial
taxes separately from her husband when she has her activities and other in the same category.
source of income distinct from that of her husband.

42 Revised 2007
Are considered, the income used for a taxable base
for the taxation on industrial, commercial and
artisanal profits as well as the profits made on non
commercial and other similar

Regarding to the taxpayers subjtected to flat rate


rate tax system, net income on industrial and
commercial profits to be deducted are fixed
according to the following scales:

a) Taxpayers whose main activity is to sell goods,


objects, supplies and food products to be taken
home or consumed on the spot, or to supply
accommodation:

Category Amount of Taxable


Profit
1st category 100.000 UM.
2nd 150.000 UM.
3 rd 200.000 UM
4 th 300.000 UM.
5 th 400.000 UM.
6 th 500.000 UM.
7 th 600.000 UM.

b) Taxpayers exclusively proving services

Category Amount of Taxable


profit.
1st category 100.000
UM.
2nd 200.000 UM.
3 rd 300.000
UM.
4 th 400.000 UM.
5 th 500.000 UM.
6 th 600.000 UM.

43 Revised 2007
c) Carriers and owners of utility vehicles with a load bearing capacity exceeding two tonnes:
Income per vehicle as from January 1st,1986

1°. Tourism vehicles providing inbound and outbound transportation and city taxi
of the
surrounding areas other than Nouakchott 30.000 UM.

2°. Tourism vehicles providing inbound transportation in the area of Nouakchott 50.000 UM.

3°. Utility vehicles with a load bearing capacity equal


to or less than eight tonnes 100.000 UM.

4°. Utility vehicles with a load bearing capacity from


eight to twelve tonnes 160.000 UM.

5°. Utility vehicles with a load bearing capacity


exceeding twelve tonnes 400.000 UM.

2. Income from real estate property b) the distributions of reserves in the form of the
increase of capital or the merger of companies, the
The taxable income is constituted by the annual free allocation of shares, partnership shares, shares
income rent from all the rented properties which is in the capital of a company or debentures or any
used as the base for the calculation of the tax on capital gains resulting from such allocation.
real estate property.
5) capital gain
The concerned annual rental value shall be witheld,
even when the rental period is less than the year of capital gain withdrwan from the transfer of movable
taxation. capital, real estate property or share made by
individuals not subjected to tax on industrial and
3. Wages, salaries, pensions and income from life commercial profit as well as non commercial profits.
annuity.

Wages, salaries, pensions and income from life II. The expenses listed below are deductible from
annuity which have not been submitted to the tax on the global income when they are in compliance with
wages, salaries, pensions and annuities provided for the followings conditions:
in article 62, are liable to tax.
- they have not already been taken into account for
4. Income from movable capital the determination or evaluation of net income for
the various categories;
5-The concerned sources of income are referred to
in articles 74 and 77 and shall be taken into account - they have actually been paid by the taxpayer
in the global annual income. during the course of the year for which the
general income tax is calculated;
However, the followings are exempt from the
general tax on income - they are justified by conclusive documents
attached to the declaration of income, such as
a) reimbursements and depreciation, in part or in receipts of payment, copies of loan documents,
whole, by companies towards the amount of their copies of court orders, testimonials of the
shares, interest share of a general partnership, beneficiaries as to the sums paid and so forth...
before their winding up or liquidation;

44 Revised 2007
1. Interest on loans of which the taxpayer is The same facility is granted to taxpayers who, due
accountable for, taken to acquire or build a property to circumstances independent from their will, have,
in Mauritania for the purpose of his personal during the course of the same year, received income
accommodation as a principal residence. according to its normal maturity terms, would
correspond to a period of several years.
2. Pensions for wich the amount is set by court
order. Section IV

3. Scheduled taxes related to income subjected to TAXABLE INCOME OF FOREIGNERS AND


the general income tax (tax on industrial and INDIVIDUALS NOT LIVING IN MAURITANIA
commercial profits, tax on non commercial profits,
tax on wages and salaries, tax on income from real ART 90. - Taxpayers of foreign nationality who
estate property, tax on income from movable have a dwelling place in Mauritania are taxed in
capital) and the Zakat fixed at a rate of 2,5% according to the rules set out in articles 85 to 89.
towards income provided that the declaration issued
by the authorities is attached . However, the income from foreign sources for which
the taxpayers in question show proof of payment of
4. Voluntary payments for the constitution of a personal tax on global income in the country from
pensions or retirement payments up to 6% of the which they originate, are excluded from the taxable
net professional income income.

5. Bonus related to insurance contracts for which


the performance depends on the length of the ART 91. - 1. Individuals with foreign nationality or
human lifetime or guarantee in the event of a death Mauritanian nationality who do not have their
the payment of sums to the spouse, ancestors or dwelling place in Mauritania are taxable on the
descendants up to 6% of the net professional profits or income received or realised by them in
income. Mauritania.

6. Food allowance paid to the ascendants up to a 2. Public officers and agents of the Mauritanian
cumulated amount of 48.000 UM per year. government carrying out their functions, or
travelling on an official trip in a foreign country and
7. Sponsorship in the benefits of the public exempt from personal income tax on the whole of
community and charity organisation fixed at the their income in such country, are taxable according
rate of 1% on revenue if a statement from the to the same rules that apply to taxpayers living in
concerned administration is provided along. Mauritania.

ART 92. - In addition any income the taxation of


ART 89. - When during the course of a year a which is attributed to Mauritania by an international
taxpayer has realised an exceptional income, such as convention relating to double taxation, is subject in
the capital gains of a business, and that the amount Mauritania to the general tax on income.
of this exceptional income exceeds the average of
the net income on which the taxpayer has been Section V
imposed a general taxation for the past three years,
the concerned taxpayer can require the taxable INCOME TAXATION ON THE YEAR OF
base to be spread out over the year of the PURCHASING A HOME OR ARESIDENCE IN
productivity and the previous years not covered by MAURITANIA
the prescription.
ART 93. - The provisions of this article are
This provision is also applicable to the taxation of repealed.
capital gains on a business following the death of the
business operator. (Order n° 86.006 of 01/13/1986 pursuant law of
finance for 1986).

45 Revised 2007
Section VI Section VIII
HIDDEN REMUNERATIONS
INCOME TAXATION ON THE YEAR OF
TRANSFER OF RESIDENCE ABROAD OR ART 96. - Joint stock companies, limited liability
ABANDONMENT OF ANY RESIDENCE IN companies, general partnerships and private
MAURITANIA companies which, directly or indirectly, pay to
individuals whose identity are not revealed any
ART 94. - 1. The taxpayer living in Mauritania who commissions, brokerage fees, commercial or non
transfer his dwelling place to a foreign country is commercial discounts, bonuses, allowances and any
liable to the general income tax he received during other remuneration or distribution, are subject to
the year of his departure up until the date of such the general income tax on the total paid out amount.
departure, on the industrial, commercial or craft
profits and on non commercial profits he has made The taxation is carried out on one assessment and
since the end of the last taxed fiscal period, as well each year is assessed on the amounts paid during the
as any income produced but not available to him period chosen as the taxable base for the tax on
prior to his departure. industrial and commercial gains payable for the same
year.
2. A temporary declaration of taxable income
pursuant to paragraph 1 above is made during the The declaration of the taxable amounts is made at
ten days preceding the date of the departure. It is the same time as the declaration related to the tax
subject to the rules and penalties which apply to on industrial and commercial profits made in
annual declarations. accordance with the provisions of article 14.

3. The contributions due are calculated upon receipt The highest rate applicable to the general tax on
of the temporary declaration. They are payable income is applied to the total amount so declared,
immediately and collected in advance. without any tax allowance.

Section VII The contribution is increased by 80% for hidden


profits and gains not declared to the authorities
PROVISIONS APPLIED IN THE EVENT OF THE within the conditions set out in this article.
TAXPAYERS DEATH
The contributions due as well as the amounts paid or
ART 95. - The income received by the taxpayer distributed are excluded from the deductible
during the year of his death and industrial, charges for the assesment of income submitted to
commercial or artisanal profit, non commercial gains the tax on industrial and commercial profits.
that he has realised since the end of the last taxed
fiscal period, are taxed according to the laws Section IX
applicable as of January 1st of the year of the
death. EMPLOYERS OBLIGATIONS

The filing for the tax on income is produced by legal ART 97. - Repealed (order no. 87.003 of 07.01.1987
beneficiaries of the deceased within six months of – Pertaining to Finance law of 1987).
the death’s date. It is subject to the rules and
penalties applicable to the annual declarations. ART 98. – Repealed (order no. 87.003 of 07.01.1987
Requests for justification and proof as well as the – Pertaining to Finance law of 1987).
notifications provided for in articles 101, 102 and
103 may be validly sent to any of the legal ART 99. - Repealed (order no. 87.003 of 07.01.1987
beneficiaries. – Pertaining to Finance law of 1987).

ART 99 bis. - Repealed (order no. 87.003 of


07.01.1987 – Pertaining to Finance law of 1987).

46 Revised 2007
Section X ART 102. - The clarifications, justifications or
explanations mentionned in the previous chapter may
DECLARATION - MONITORING – AUTOMATIC be requested verbally or in writing.
TAXATION
If the taxpayer has refused to answer a verbal
ART 100. - All taxpayers must file, every year, request or when the answer to such request is
before March 1st, a declaration of the income they considered by the Inspector to be equivalent to a
have received the previous year, indicating by source refusal to respond to all or some of the points to be
of income the elements which the income is clarified the Inspector shall renew his request in
composed of. The declaration must also include a writing.
detailed listing of lifestyle’s elements.
All written requests shall indicate specifically the
The allowed time period mentioned in the previous points on which the Tax Department thinks it
paragraph is nevertheless postponed to April 1st for necessary to obtain clarification or justifications
taxpayers who are subject to the regime of actual and shall grant to the taxpayer a period of 8 days to
gain, to industrial and commercial profits as well as provide his response.
the tax on non commercial profits.

Such declaration, made on a standard prescribed ART 103. - The Tax Inspector may make some
printed format made available to the interested adjustments to the declarations in accordance with
parties by the Taxation Department shall be dated, the procedure set out in article 474.
signed and provided to the Inspector of the place of
taxation.
ART 104. - The following are automatically sbject
to taxation :
ART 101. The Tax Inspector checks the
declarations; he can request from the taxpayer any 1. Any taxpayer who has not signed a declaration of
clarifications and justifications: his income as provided in article 100.

a) On his status and family expenses. 2. Any taxpayer who has failed to answer and
provide any clarification, justification or explanation
b) In regard to the expenses deducted from total of the Inspector.
income pursuant to the provisions of article 88. The
Tax Inspector can also request explanations when he
has gather information which enables him to ART 105. For the purpose of application of the
establish that the taxpayer has reduced the amount provisions of article 104 above, the taxable income
of total income declared. cannot be less than an estimated sum calculated by
applying to certain elements of the taxpayer's
lifestyle the following scales:

Elements included in lifestyle Corresponding estimated Income

- Dwelling place and secondary home - Twice the annual rental value of each building
- Domestique - 50 000 UM per servant
- vehicles - Three quarters of the value of each car (new car
value) with a rebate of 20% after one year of use
and of an additional 10% per year for the following
four years.

47 Revised 2007
Furthermore any open or evident personal - Single or divorced with four dependent
expense exposed by the taxpayer are also children . 3,5
taken into account in the determination of
the taxable income. and so forth, increasing by half a unit per
child dependent upon the taxpayer

ART 106. - The taxpayer who is subjected Disabled children over minor age count for
to automatic taxation does not have judicial one whole unit.
recourse to obtain the cancellation or
reduction of the taxation he is liable to In the event the taxpayer has several
except if he has proof of being spouses, each spouse counts for one unit.
overcharged.
A widow who has one or several dependent
Section XI children not born from the marriage with
the deceased spouse is treated as a single
TAX COMPUTATION person with the same number of dependants.

ART 107. - For the calculation of tax, the Finally, the number of units to be
taxable income rounded down to the nearest considered shall not, in any case, exceed
one hundred ouguiyas is divided into a five.
specific number of units according to article
108 considering the family status and
expenses of the taxpayer; income ART 109. - As an exception to the
corresponding to an entire unit is taxed by preceding provisions, the taxable income of
application of a progressive scale. single, divorced or widowed taxpayers who
do not have a dependent child is divided by
The tax due by the taxpayer is equal to the 1.5 when such taxpayers:
result of the contribution obtained in that a) have adopted a child.
manner by the number of units.
b) are entitled to either a work accident, or
war invalid pension, or a pension of widow of
ART 108. - The number of units to take war, of at least 40%.
into consideration for the division of
taxable income as set out in the previous
chapter is as follows: ART 110. - The taxpayer's legitimate under
age or disabled children or children less
- Single, divorced or widowed without than 25 years old who are studying are
dependants ... 1 considered to be dependent upon the
- Married without dependants ... 2 taxpayer.
- Single or divorced with one dependent
child .. .2
- Married or widowed with one dependent ART 111. - For the purpose of applying
child 2,5 articles 108 and 110, the situation to be
- Single or divorced with two dependent retained is that existing as at December
children 2,5 31st of the year of receipt of the income.
- Married or widowed with two dependent
children .. 3 However, in the event of departure or death
- Single or divorced with three dependent of the taxpayer, the situation taken into
children .. .3 account is the one at the date of departure
- Married or widowed with three dependent or death.
children 3,5

48 Revised 2007
ART 112. - The rates applicable to the
taxable income corresponding to a unit are,
for each income bracket, determined as
follows:

- Over 250 000 to 750 000 : 5%


- Over 750 000 to 1.500 000: 15%
- Over 1.500 000 to 2.500 000 : 25%
- Over 2.500 000 : 33%

Section XII

PENALTIES

ART 113. - The provisions of this article


are repealed are replaced by the provisions
in article 478
Order 2000 – of January 10th, 2000
pertaining to law of finances for 2000)

49 Revised 2007
TITLE 2

VARIOUS TAXES

Articles 114 to 154 : Reserved

CHAPTER I

TAX ON MOTOR VEHICLES

I. Application Field 4. New vehicles intended for sale, imported


by licensed automobile dealers;
ART 155. A tax is imposed on motor 5. Unusable vehicles
vehicles registered in Mauritania 6. Vehicles owned by individuals entitled
diplomatic privileges

ART 156. - The following are exempt from II. Tax Rates
the tax:
1. Vehicles belonging to the State and to ART 157. - The tax rate depends on the
territorial communities use of the vehicle and on its fiscal power.
2. Vehicles specially customed to be used by
injured and the disabled Tax rates are fixed as follows:
3. Heavy vehicles or machines considered to
be public work tools, except trucks; a) Tourism vehicles:

Power (HP) Rate (UM)


Less than or equal to 4 hp : 10 800 UM
from 5 to 7 hp : 15.000 UM
from 8 to 11 hp : 19 800 UM
from 12 to 16 hp : 27.000 UM
Superior to 17 hp : 46 800 UM

b) Vehicles assigned to the public transport of people or goods :

PUISSANCE TARIF (UM) TARIF


Inférieur ou égal à 7 CV : 6.900 UM
De 8 à 11 CV : 9.000 UM
De 12 à 16 CV : 12.000 UM
Supérieure à 17 CV: 18 000 UM

50 Revised 2007
III. Taxation Period - Payability - In Nouakchott, by the Registration
Office;
ART 158. - The taxation period is from - in the towns, by the Tax Inspector for
January 1st to December 1st the area.
The whole year tax is due on all non-exempt
A standard declaration form is provided in
vehicle by owners.
duplicate to the taxpayer by the Taxation
Department to enable him to immediately
It is payable on January 1st.
pay the amount of the tax to the cashier of
the Treasury accountant.
However, for a new or used vehicles put on
the roads during the course of the year, the
The sticker proving the payment of the tax
tax is payable during the month the vehicle
on motor vehicles is provided by the
is first put on the road in the Mauritanian
Taxation Department upon presentation of
territory.
the receipt provided by the Treasury.
The tax is not applicable to the mentioned
above vehicle when they are put on the road
The agent in charge of delivering the
after Octobre 1st.
sticker states on the back of the receipt:

- the vehicle registration number


ART 159. - No tax reduction is granted
- the fiscal power;
during the course of the year in event of a
- the date of first putting on the road in
sale, destruction, theft, ceasing of use of
the Mauritanian territory;
the vehicle or accident causing the vehicle
- the number, category and value of the
to be unusable.
sticker.

IV. Tax Payment


He confirms the accuracy of such
information by affixing the stamp of the
ART 160. The tax payment must occur
distributing office.
before February 1st of each year or within
thirty days of the first putting onto the The payment receipt is kept by the driver
road in the Mauritanian territory when the of the vehicle to be presented at the
vehicle is put on the roads during the course request of the agents designated pursuant
of the year. to article 165 of this code.
The sticker, in the form of an adhesive
stamp, shall be directly fixed to the bottom
ART 160. Bis- As an exception to the right corner of the windscreen of the
preceding provisions, for individuals or automobile, so that it can be read from
entities working in the field of transport of outside the vehicle.
persons or goods , the payment of the Tax A copy of the declaration is kept by the
must occur before April 1st of each year, or accountant as a recovery document
within thirty days of the first putting onto The copy intended for the relevant tax
the road in the Mauritanian territory when office is sent to it periodically and at the
the vehicle is put onto the road during the latest within the first ten days of the
course of the year. month for the payments of the previous
month.
ART 161. - The tax is paid upon the
mandatory presentation of the vehicle
registration : ART 162. - The provisions of article 162
are repealed. (order no. 89-010 of
18/01/1989 pertaining to the finance law of
1989)

51 Revised 2007
ART 163. - In the event of sale of the
vehicle during the course of the taxation
period, the successive assignees are jointly
liable for the payment of the tax.

V. Specific Provision: Carriers

ART 164. - The delivery of stickers to


transport providers and to the owners of
utility vehicles with a load bearing capacity
exceeding two tonnes is subject to the
payment of the Tax on vehicles and on
licences on commercial and industrial profits
that must have been previously paid
according to article 160-bis mentionned
above.

VI. Monitoring

ART 165. - The payment receipt shall be


presented at the request of any duly
commissioned tax officer and of any other
officer empowered to give fines related to
road traffic matters.

VII. Penalties

ART 166. – The provisions of this article


are repealed are replaced by the provisions
in article 478
Order 2000 – of January 10th, 2000
pertaining to law of finances for 2000)

ART 166.Bis. – Failing to affix the stamp


according to article 161 is liable to a fine of
2000 UM.

ART 167. - Vehicles for which tax payment


is not proven, or the license of the
transporter as well as all taxes and duties,
is liable to be impounded at the owners
expenses.

ART 168. - Whoever knowingly uses or


operates fake sticker or a sticker not
corresponding to the vehicle for which it
was issued, is punishable by the penalties
set out in article 479.

52 Revised 2007
CHAPTER II

APPRENTICESHIP TAX

I. Individuals liable to tax ART 173. In the case of transfer or cease


of business as well as in the case of the
ART 169. - An apprenticeship tax is payable death of the operator, the declaration to be
in regards to any individuals or legal entity made pursuant to article 172 shall be
liable for the tax on industrial and produced within 30 days following the
commercial profits, on the basis of the transfer, cease or death.-
remuneration it pays to its employed staff.
The tax calculated on the total amount of
II. Taxable Base the remuneration paid to the employees of
the business, since January 1st, is payable
ART 170. - The tax is payable each year on immediately.
the total amount of wages, salaries,
allowances and remuneration of any kind, IV. Checking of Declarations - Rate and
including benefits in kind, paid by the head Tax Calculation
of the business during the period for which
the income is witheld as the taxable base on ART 174. - The Inspector checks the
industrial and commercial profits. declarations and may rectify them in
accordance with the amendment procedures
III. Taxation Establishment set out in article 474

ART 171. - The tax is fixed in the name of The tax rate is estimated at 0,60 %.
each party liable to taxation for all of the For its calculation, the tax base is rounded
businesses operated in Mauritania, at the down to the nearest hundred ouguiyas.
registered address of the businesses, or
failing to do so , at the headquarters
address . ART 174.Bis. - Taxpayers must calculate on
their own and pay the amount of the tax
due, at the latest on the last day of the
ART 172. - Every CEO of a business liable deadline to provide a declaration according
to taxation must submit each year, before to article 172.
February 1st, to the Tax Inspector, a The payment made to the assigned
declaration mentioning the followings : accountant of the Treasury is made with
two copies of a payment receipt taken out
1. his first name and last names, the name of from a book of forms provided by the
his business, its registered address, and if authorities.
needed the principal place of business, the A failure to pay in whole or in part in
Number on the National Directory of accordance to the previously mentionned
Taxpayers conditions is punishable by a 60% increase
2. the total amount of wages, salaries and and the defaulting taxpayers are listed on a
remuneration of any kind paid during the collective or individual list.
taxable period, specifying :

a) sums of money.
b) sort of payment made

53 Revised 2007
V. Complete or Partial Tax Exemptions

ART 175. - 1. At the request of taxpayers


submited each year to the General Director
of Tax department before February 1st,
partial or total exemptions may be granted
considering the effort made by them for
the purpose of developing technical
education and apprenticeships, either
directly, or through the Chamber of
Commerce or any association volontarely
offering its resources to that purpose.
2. Taxpayers subject to the apprenticeship
tax may be entitled to a rebate of the said
tax equal to 400 UM per apprentice whose
presence in their business as for January
1st of the year of taxation is legally proven,
and with whom an apprenticeship contract in
due form has been signed.

Such rebate cannot exceed 50% of the


payable tax due to the fact of the total
remunerations paid to all their personnel.

VI. Penalties

ART 176. The provisions of this article are


repealed are replaced by the provisions in
article 478
Order 2000 – of January 10th, 2000
pertaining to law of finances for 2000)

54 Revised 2007
LIVESTOCK TAX

ART 177. Repealed

ART 184 : Reserved

55 Revised 2007
CHAPTER II

TURNOVER TAX - GENERAL PROVISIONS

ART 185. - The tax on turnover applies to ART 192. - The provisions of this article
the operations defined in article 186. are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
ART 186. - The operations set out in article
177B which do not fall within the field of
application of the value added tax, shall be ART 193. - The provisions of this article
subject to the tax on turnover. are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
ART 187. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on ART 194. - The provisions of this article
General Tax Code) are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
ART 188. – Are considered liable to tax on
turnover all individuals carrying out the Section II
operations referred to in article 177B in an
independent manner, either on a regular or SALES
occasional basis, and who do not fall within
the field of application of the value added ART 195. - The provisions of this article
tax. are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
Section I General Tax Code)

IMPORTS
ART 196. - The provisions of this article
ART 189. - The provisions of this article are repealed (order No 94.010 of January
are repealed (order No 94.010 of January 24 ft, 1994 – amending the changes on
24 ft, 1994 – amending the changes on General Tax Code)
General Tax Code)

ART 197. The provisions of this article are


ART 190. - The provisions of this article repealed (order No 94.010 of January 24 ft,
are repealed (order No 94.010 of January 1994 – amending the changes on General Tax
24 ft, 1994 – amending the changes on Code)
General Tax Code)
ART 198. The provisions of this article are
repealed (order No 94.010 of January 24 ft,
ART 191. - The provisions of this article 1994 –amending the changes on General Tax
are repealed (order No 94.010 of January Code)
24 ft, 1994 – amending the changes on
General Tax Code)

56 Revised 2007
ART 200. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)

FIXED SUM

ART 201. - The taxpayers liable for the tax


on turnover who are subject to the regime
of estimated tax on industrial and
commercial profits are subject to this tax
on a fixed sum basis according to their
turnover according to the following scale:

Tunrover Taxes
< 500.000 10.000
from 500.000 to 1.000.000 20.000
from 1.000.000 to 2.000.000 30.000
from 2.000.000 to 4.000.000 50.000
from 4.000.000 to 6.000.000 90.000

Section III III. Generating Fact

RENDERING OF SERVICES ART 204. - For customers other than the


State, the completion of the services
I. Field of Application provided represent the tax point. For
services provided to the State, the tax
ART 202. – Are liable to tax on tunrover all point is made of cashing of the deposit, of
the individuals or legal entities carrying out the amount of remuneration.
in an independent manner, either on a
regular or occasional basis : IV. Rate and Base

- banking operations, ART 205. - The tax rate is set at 16% of


- financial operations, the service price, all expenses and taxes
- credit operations. included, excluding the tax on turnover
itself.
Are also subjected to the tax on turnover
all service providers liable to the flat rate
tax system in relation to the BIC who are ART 206. – The tax on Added Value and the
not subjected to the value added tax. tax on service provided which have
burdened the price elements of a taxable
II. Exemptions operation are not deductible from the tax
on services provided applicable to such
ART 203. - The following are exempt from operation.
the tax:
agios related to the capital gathering by The taxable base is made up by all the sums,
means of rediscounting, pensions, of public values, goods or services received or to be
or private securities included in banks received by the service provider for his
portefolio, financial corporations, or public services, excluding the tax on services
or semi-public organisations able to carry provided itself.
out discount operations.

57 Revised 2007
For the application of this article, small
supplies shall be included in the taxable
base.

ART 207. The provisions of this article are


repealed are replaced by the provisions in
article 478
(Order No 94.010 of January 24 ft, 1994 –
amending the changes on General Tax Code)

FIXED SUM

ART 208. - Service providers liable to the


tax on turnover and subjected to the
estimated tax system with respect to the
tax on industrial and commercial profits are
subject to the tax on a fixed sum basis
according to their turnover, following the
scale below:

Tunrover Taxes
Less than 200.000 15.000
from 200.000 to 500.000 30.000
from 500.000 to 1.000.000 45.000
From 1.000.000 to 2.000.000 60.000
From 2.000.000 to 3.000.000 90.000

Section IV the companies filing within deadlines


prescribed in articles 14 and 17.
COMMON PROVISIONS ART 210. - Those liable for the tax on
services provided shall keep detailed
I. Taxpayers Obligations accounts records according to the provisions
of the Mauritanian general accounting plan.
ART 209. – Any individual subjected to the The accounts shall distinguish between
tax on services provided shall sign a matters subject to the tax at various rates
declaration of existence within twenty days and those that are exempt.
of the commencement of his or her Accounting documents and supporting
operations or opening of his or her business. documents, in particular the authorisations
of transfers of currencies, customs
The declaration of existence is provided to declarations, sale and purchase invoices,
the General Director of the tax department. documents showing assets received and
It shall state, in specifically, the name or expenses, shall be kept for at least six
business name, the field or line of work and years following the year during which the
address of the taxpayer. imports, purchases, sales or services, were
Any changes related to the declaration must recorded in the accounting records.
be notified to the General Director of the
tax department within twenty days. Are The autorities can make adjustment to the
exempts from the above mentionned rules, declaration according to the 474.

58 Revised 2007
The elements used for the calculation of the address of their business, the amount of
tax on services provided may be adjusted tax due on taxable operations carried out
automatically in the following cases: the previous month.
Each payment is submitted with the
- 1. . In the event of the failure to produce declaration referred to in article 211.
the accounts or the special imports accounts
book;
- 2. If serious and repeated errors, ART 213. - Taxpayers supplying goverment
omissions or inaccuracies are found in the agencies carry out the payment of the tax
accounting of the activities carried out; according to the conditions stated in article
- 3. . If the absence of supporting 212, except for the amount of the tax
documents deprives the accouting already witheld pursuant to the provisions
department of any accountability. of article 508.

The taxpayer who is automatically taxed, or They must distinguish in the declaration
who is subjected to an automatic provided for in article 211 between the
adjustment procedure, cannot obtain amount of services provided to the
through the judicial process the discharge government agencies, and the amount of
or rebate of the taxes of which he is liable other services provided.
to, except if he has proof of being
overcharged. II. Taxpayers Subject to the Fixed Sum
System

ART 211. - Taxpayers liable to the tax on ART 214. - The taxpayers subjected to
services provided, except for those who are the estimated tax system must make an
subjected to the estimated tax regime, automatic the tax payment during the anual
must hand out to the accountant of the inventory. In regards to such matter the
Treasury of the registered address of their money drawn up as the immediate payment is
business, at the latest on the 15th of each authorised to recover payable duties in
month, a declaration complying with the exchange for a payment receipt taken from
form prescribed by the authorities and in an accounting notebook. However, beside the
regards to the activities carried out the number and the date of the payment receipt
previous month.- The payment and recovery has to be added the title representing
of such tax are carried out in the conditions officialy the recovery.
set out in articles 184 Septiès, Octiès,
Noniès et décès Taxpayers who cease their activity during
the course of the year may obtain a rebate
of their estimated fixed sum prorata from
ART 211 Bis. - are automatically taxed : the time in between the first day of the
1. Any taxpayer who has not subscribed to month following that of the ceasion and
the declaration provided for in article 211 December 31st.
within the prescribed deadlines;
2. Any taxpayer who has failed to answer ART 215. - In the event of disagreement on
the requests for justification or the amount estimated by the Tax Officer
clarification of the Inspector. the taxpayer may request through judicial
procedure according to the conditions set
ART 212. - Those taxpayers subjected to out in articles 560 and 561, a rebate of his
the the tax on services must calculate taxation.
themselves and pay, not later than the 15th
of each month, to the cashier of the
assigned accountant for the registered

59 Revised 2007
He shall provide in order to support his
claim all accounting elements of any nature
to enable the understanding of the amount
of turnover actually made.

III. Penalties

ART 216. - The provisions of this article


are repealed are replaced by the provisions
in article 478
Order 2000 – of January 10th, 2000
pertaining to law of finances for 2000)

ART 217. - The provisions of this article


are repealed are replaced by the provisions
in article 478
Order 2000 – of January 10th, 2000
pertaining to law of finances for 2000)

ART 218. - The provisions of this article


are repealed are replaced by the provisions
in article 478
Order 2000 – of January 10th, 2000
pertaining to law of finances for 2000)

ART 219. - The provisions of this article


are repealed are replaced by the provisions
in article 478
Order 2000 – of January 10th, 2000
pertaining to law of finances for 2000)

60 Revised 2007
CHAPTER III

TAX ON COMMODITIES

Section I Section II
TAX ON ALCOHOLIC BEVERAGES
TAX ON OIL PRODUCTS
ART 223. - A tax is mandated on alcoholic
ART 220. - 1. Are liable to tax on oil beverages that are meant to be consummed
products, Liquid hydrocarbons other than in Mauritania.
crude oils (super fuel, ordinary automobile
fuel, paraffin oil, gasoline, diesel oil, heavy
fuel, light fuel), except for fuel oils meant ART 224. – Are exempt from taxes any
to be used in aviation (plane fuel, jet fuel). imports, ceasion, and similar transactions
associated with the following products:
2. Ordinary and super auto fuels are
subjected to the specific tax known as as 1. Medication products containing alcohol,
the "Company Margin Tax". except alcohol mint
2. Alcoholic beverages produced from
already taxed alcohol product
ART 221. - – However, products delivered
to high seas vessels and to fishing ships for 3. Alcoholic beverages intended to be
consumption on sea or to a commercial exported from Mauritania
aircraft, are exempt from taxation. 4. Brut alcohols intended for research and
study laboratories of scientific and
ART 222. - 1. The rates applicable to the educational establishments.
tax on oil products are according to the
folowing :
ART 225. - The tax rate on alcoholic
- 25 UM per litre for super fuel beverages, which applies to the customs
- 24 UM per litre for ordinary auto fuel value inclusive of all taxes, excluding the tax
(except for reloading for craft fishing) on alcoholic beverages itself, is set at:
-0.86 UM par litre pour le pétrole lampant ;
- 5.5 UM per litre for paraffin oil (gas-oil); - beer : 195 %
- 4.5 UM per litre for diesel oil and light - ordinary wines : 209 %
fuel (fuel-oil) ; - sparkling wines and champagne 229 %
- 4.5 UM per litre for heavy fuel (fuel-oil) - whisky, vodka, rum, gin, brandy :294 %
- 4.2 UM per kilogram for greasing oils and
lubricants; Section III
- 1.04 UM per kilogram for liquefied gaseous
hydrocarbons (butane, propane). TAX ON TOBACCO PRODUCTS

2. The Tax Rate on the gross margin for ART 226. - The provisions of this article
companies selling oil products is fixed as the are repealed.
followings below: Law n°2006 – 01 pertaining to law of finance
- ordinary fuel: 300 UM per hectolitre for 2006)
-super: 300 UM per hectolitre
- gas-oil: 120 UM per hectolitre.

61 Revised 2007
ART 227. - The provisions of this article - Personal or family consumption or use for
are repealed. individuals, when the use is affecting
Law n°2006 – 01 pertaining to law of finance imported goods from abroad.
for 2006)
II. Taxpayers Obligations
Section IV
ART 232 - The tax is paid:
TAX ON VARIOUS FOODS PRODUCTS
- For goods originating from abroad, by
ART 228. It is established a consumption the importing party or the first real
tax on sugar at the rate of 7,5% of the consignee in Mauritania;
value. - For goods produced or manufactured in
Mauritania, by the producer or the
manufacturer.
ART 229. - The provisions of this article
are repealed.
Law n°2006 – 01 pertaining to law of finance ART 233. - Any taxpayer liable to
for 2006) consumption tax must keep a logbook which
shows by nature, quantity and quality:
Section V
1. For imports and entries of goods
COMMON PROVISIONS wherever they originated from, including
from a country member of the CEAO or the
I. Taxable Operations CDEAO:

ART 230. - The following are liable to the - the dates of import declarations or the
consumption tax set out in this chapter : dates of receipt;
- the quantities imported or received;
- In regards to imported products, - the dates and numbers of receipts
including those originating from any relating to the payments.
country member of the CEAO and of the
CEDEAO, all release for consumption on The logbook must be assessed and initialled
the Mauritanian territory according to by the General Director of Customs or his
the customs terms. representative.
- Are also considered imports, the entry of
goods coming from any country a member 2. For goods produced or manufactured in
of the CEAO and of the CEDEAO. Mauritania:
- In regards to the goods produced in
Mauritania, any transfer made whether - the stocks as at January 1st of each
for payment or for free, and carried out year;
lawfully or in fact in the legal delivery - the production recorded on a daily basis;
condition on the Mauritanian territory. - the exits also recorded on a daily basis

The logbook must be assessed and initialled


ART 231. – Are eventually liable to tax : by the General Director of Customs or his
representative.
- imports carried out by cooperatives and
buying groups
- products taken by manufacturers or
producers for their own needs;

62 Revised 2007
ART 234. - For goods produced or
manufactured in Mauritania, taxpayers liable
to consumption tax provide to the General
Director of Tax Departement before the
15th of each month a declaration indicating
the quantities sold or taken during the
course of the previous month.

ART 235. - Taxpayers discharge and pay


the taxes to the Treasury before the 15th
of each month, for taxable operations
carried out on the previous month.

III. Particular Provision

ART 236. Consumption taxes on imported


goods are discharged, at the time of
importation, by the Customs Department, in
the same conditions as customs duties and
taxes.

IV. General Provision

ART 237. - The rules relating to the tax on


turnover which are not inconsistent with the
provisions of this chapter are applicable to
the consumption tax.

63 Revised 2007
CHAPTER IV

OTHER INDIRECT TAXES

Section I IV. Various Provisions

TRAFFIC TAX ON MEAT PRODUCTS ART 242. -- 1. Local production meats. The
taxable base, the receipt rules and the rate
ART 238. - A tax is fixed meat trafficking of the meat trafficking tax are determined
by order of the local Councils.
It is one time fee payable, before the 2. Imported meats. The weight to be
departure of the goods from individual retained for the tax base is the weight of
slaughterhouse shops or from commercial the animal once slaughtered and skinned.
slaughterhouses or before made available The head, hoofs, and the organs contained in
for consumption in the case of imported the ribcage and in the abdominal cavity give
meats. rise at the time of payment of the tax, to a
right to a rebate equal to 10% of the weight
I. Taxable Products of the meat. The rate is fixed uniformly at
50 UM per kilo.
ART 239. – Are subjected to the tax on
meat trafficking meat from slaughterhouses V. Taxpayers Obligations
intended for sale and the following
animals listed below: ART 243. - Only those individuals or legal
entities which hold a professional license
- Bovids: oxen, bulls, cows, calfs, bullocks card delivered by the authorities in the
and bull-calfs, heifers conditions set by decree, may exercise the
- Ovids: rams, sheep, ewes and lambs; profession of butcher.-
- Caprines: billy goats, goats and kids;
- Camelides: camels, she-camels and their Meat importers shall sign a declaration of
young. existence with the representative of the
administrative authority of their area
II. Exemptions (Governor or Prefect) and shall keep a
logbook assessed and initialled by such
ART 240. - The following are exempt from authority, mentionning :
the tax on meat trafficking
1. the date of declaration of importation;
1. Exported meats; 2. the nature, weight and quality of the
2. Meats seized by health control services. imported meats.

III. Subject Liable to Tax The taxpayers discharge their liability and
pay the tax to the Treasury as the
ART 241. – Are liable to tax on meat any operations referred to in article 238, 2nd
individuals or legal entities, as well as public paragraph, progress.
establishments entitled to slaughter
livestock for the marketing of the meat, or
who import meats listed in in article 239.

64 Revised 2007
VI. Temporary Provision ART 249.Bis. –The Tax Department
Inspectors have access to the movie
ART 244. - The product of the local meat theathers if needed for verifications. They
trafficking tax is assigned to the budget of can also proceed with the verification of the
the territorial community within which the cashier stand and the material inventory if
tax was received. needed.

Section II
ART 249.Ter. (nouveau). - An airport tax
SPECIAL TAX ON MOVIES is mandated for each commercial filght.The
PROJECTIONS tax is based on the number of passengers
boarding from Nouakchott, it is set at 6000
ART 245. –It is established a special tax on UM per passenger traveling abroad. For
on movie projections. children under the age of 2 years old the
tax is set at 2000 UM. Airline companies are
responsible for collecting and paying such
ART 246. – The tax affects revenue made tax.
by companies carrying out movie production Airline companies must provide declaration
activities and other sources such as :. no later than the 15th of each month, using a
1- revenue from movie ticket sales standard form provided by the Tax
2. 2-revenue from Renting movies to authorities including the number of
theather owners or individuals. passenger who travelled overseas from
Mauritania. Such declaration along with the
tax payment is made out the Tax treasury.
ART 247. – The tax rate is set at 1,50%. Failure to provide such declaration within
the prescribed deadlines, an automatic
The taxable base is assessed with the gross taxation will be assessed based on the
income and taxes. number of seats the airline companie offer
according to their airplane capacity.
ART 248. - It is established a another tax
in addition to the regular tax on on movie The above mentioned tax is subjected to
projections of wich the rate is set at 5 UM penalties pursuing to article 478 of the
per sold ticket. present code.

Section III
ART 249. – The taxpayers liable to the tax
on on movie projections and the additional COMMON PROVISIONS
tax must themselves and pay, not later
than the 15th of each month, , to the cashier ART 250. - The rules relating to the tax on
of the assigned accountant for the turnover which are not inconsistent with the
registered address of their business, the provisions of this chapter apply to the
amount of tax due based on the revenue indirect taxes referred to in articles 238 to
made from movie ticket sales during the 249.
previous month.
The payment shall be made with two copies
of a delivery note for which the format is
provided by the authorities.

65 Revised 2007
TITLE 3

REGISTRATION AND STAMP DUTIES

CHAPTER I

REGISTRATION FEES

Section I to value, as well as acts recording a


contribution to a company, a division of
GENERALITIES movable or real property, a contract.

I. Fixed Duties and Proportional Duties Such taxes are calculated on the price or
stated value
ART 251. - Registration taxes are either
fixed or proportional, depending on the ART 255. - Amendments and agreements to
nature of the actes and deeds concerned which a condition precedent applies are
registered at the fixed rate of 200 UM.

ART 252. - The receipt of the duties is set When the condition precedent is satisfied,
according to the external form of the act or the applicable fiscal regime and the taxable
the content of their provisions, without any values are determined as at the date of
concern to their validity, or to the causes of such satisfaction. However, the fixed rate
their subsequent cancellation or annulment, paid on the original acts cannot be deducted
except where otherwise provided by this from the taxes finally payable.
code.
II. Dependent and Independent
Provisions
ART 253.-Unless otherwise provided in the
specific provisions, the fixed tax applies to ART 256. - When an acts relates to two
those acts which do not record either a transactions is taxed differently, but which,
transfer of property, usufruct or of rights by reason of their correlation are not of a
of possession of movable or real property, nature to allow the plurality of taxes. The
nor an allocation of contract nor order to provision which is used for the calculation of
pay costs or orders as to value, nor tax is the one that gives rise to the highest
contribution to a company, nor division of rate
movable or real property, and, generally,
applies to any other acts, even those exempt
from registration, which are voluntarily ART 257. - Nevertheless, when in a
presented for the paper work. particular inst acts , either civil, judicial or
extra-judicial, there are several
independent provisions or provisions not
ART 254. - Subject to the exception necessarily deriving from one another, for
referred to in the previous article, the each of them, and according to their nature,
proportional tax applies to transfers inter a specific tax is payable.
vivos of property, usufruct or rights of
possession of movable or immovable
property, orders to pay costs or orders as

66 Revised 2007
The amount is determined by the article of V. Payment Method of the Proportional
this code in which the provision is classified, Duty
or which it relates to. ART 265. - For the payment of proportional
taxes, the tax base is rounded down to the
nearest hundred ouguiyas.
258. - Are exempt from the plurality
referred in the previous article provisions
which, in civil, judicial or extra-judicial acts, ART 266. - When the payment of amounts
are independent and only give rise to fixed received by the Registration Department
taxes. Only the highest fixed tax is to be shows fractions of ouguiyas, the amounts
paid. resulting from such payment are rounded up
or down to the nearest ouguiya.
When an act contains several independent
provisions which give rise to proportional When the payment relates to several
taxes and others to fixed taxes, no tax is accounts, lines, items, or headings open in
payable on this last one provisions, except the accounts where the registration is
the highest fixed rate as the minimum received, the rounding up or down to the
amount payable, if the amount of nearest ouguiya applies to each amount being
proportional taxes payable is lower. the subject of a separate imputation.

III. Registration of Deeds, Copyright and Section II


Patents
DEADLINES FOR THE REGISTRATION
ART 259. - Civil and extra-judicial acts are OF DEEDS AND DECLARATIONS
registered on the minutes, patents or
originals. I. Public and Private signed Deeds

ART 267. - The following shall be


ART 260. - All judicial acts related to civil registered within one month of their date
matters are also submitted for registration 1. notaries acts
on the minutes or originals. 2. Settlements by arbitration in the case of
the enforcement of an award, summary
order as well as judgments and court orders,
ART 261. - No registration taxes are of first and last resort, in civil matters,
payable for certificates, copies or the commercial or administrative matters,
sending of acts to be registered on the issued by the jurisdictions of modern law
minutes or originals. and containing provisions which are legally
binding in all matters.
IV. Minimum Levying 3. Writs and any other acts bailiffs;
4. Acts in regards to a transfer of property
ART 262. - Subject to the provisions of of usufruct of immovable property, a
article 263, the minimum proportional business, or goodwill, or a transfer of rights
payable tax is set at 200 UM. to a lease or a promise of lease related to all
or part of a property;
5. acts related to a mortgage;
ART 263. - The minimum tax payable for 6. Acts of shares transfers, founder's
judgments and orders is determined in shares or partnership shares or transfers
accordance with articles 278 and 279 of interests of partners in companies whose
capital is not divided into shares.
7. acts affecting changes or transfer of the
ART 264. - In addition, the minimum tax
use of movable and real property;
payable is set at 200 UM.
67 Revised 2007
8. Any acts recording the formation, V. Declaration of Verbal Transfer for
extension, modification or dissolution of a leases on Buildings or Businesses
company, the increase, depreciation or
reduction of its capital; ART 272. - 1. 1. Verbal leases of real
9. Acts stating a division of movable or real property or businesses as well as their legal
property, on any account whatsoever; renewals or contractual renewals are the
10. Adjudications to a rebate and contracts subject of detailed declarations and
referred to in article 292. estimations which are filed within the first
three months of each year at the
Registration office in Nouakchott.
ART 268. – The deadline for the
registration of the acts listed in paragraph The declarations are made using special
10 of article 267, liable to taxation, before formula provided by the Administration.
execution, are subject to the approval of They apply to the period between January
the superior authority, only runs from the 1st and December 31 st of the previous
date the decision is received by the public year.
servant who shall be the depository of the
minute or the original. Such public servant 2. The declarations are signed by the person
shall mention such date in the margin of the who is the owner of the rented property or
acts by a duly signed attestation. business as January 1st, regardless of
ownership changes occurred during the
II. Parties selling Property or Realtors course of the year.

ART 269. - Any deeds, promise to sale, acts In the case of sub-lease, a declaration is
conveying property and, generally, any acts signed, in addition, by each of the sub-
relating to the profession of intermediary lessors.
for the purchase and sale of properties or
businesses, are subject to registration 3. The party making the declaration is liable
within ten days of their execution date; the for the payment of the taxes due, although
provisions of article 267 are not departed it may have recourse against the
from in the case where such act were leaseholder. Nevertheless, the parties are
prepared by a notary. jointly liable for the recovery of the tax
itself.
III. Other Deeds
VI. Common Provisions.
ART 270. - No other strict period is
prescribed for the registration of acts ART 273. -– The day of the date of the act
other than those referred to in articles 267 is not counted in the periods prescribed for
and 269. registration.

IV. Verbal Transfers


ART 274. - – The registration office is
ART 271. - In the absence of acts, the open to the public every day, except
transfers mentionned in article 267, Sundays, public holidays and the day set for
paragraph 4, as well as the transfers of the monthly closing of accounts.
partners' shares in companies whose capital
is not divided into shares, are the subject The date of such monthly closing is set as
during the month of taking possession, of followed:
detailed declarations and estimates based
on special formulat provided by the Tax
Department.

68 Revised 2007
1 – For months other than the month 4. Declarations of oral amendments, of
of December, on the last working day businesses or of goodwill, as well as the
before the 26th; verbal declarations of transfer of a right to
lease or of the benefit of a promise to lease
2 - . For the month of December, on related in part or all of a property, may be
the last working day of that month made at the office where the property is
Opening and closing days and times are located.
posted at the [front] door of the office.
5. Acts privately signed, other than those
referred to in article 276 and acts drawn up
ART 275. - The periods set by this code in foreign countries may be registered in
for the registration of acts, as well as for any office.
the payment of all taxes of which the
recovery falls to the Registration office, or IV-RATES AND APPLICATIONS
for the submission of the declarations it
relates to, are extended to the first I. Fixed Duties
following working day when the period
expires on one of the closing days as set out ART 277. - – The following are registered
by article 274. at the fixed rate of 200 UM:

Section III 1. Property Title.

REGISTRATION OFFICE FOR DEEDS 2. Transfers, subrogations, re-conveyances


AND TRANSFERS and terminations of leases of property of
any nature;
ART 276. - 1. Notaries may have their acts
registered in the offices of the dwelling 3. Writs and any other acts of bailiffs,
place area. when they do not contain any provision giving
rise to proportional taxes;
2. Clerks of court and the secretaries of
central and regional administrations may 4. Summary order when such order cannot
register the acts they are mandated to give rise to the proportional tax;
submit to such registration at the office in
the area where they carry out their activity. 5. Acts and writings whose purpose is the
constitution of companies for the sole
Allocations of administrative contracts purpose of studies or research, excluding
subjected to the approval of the higher any exploitation operation, on condition that
authority may be submitted for the of such acts and writings do not effect any
registration at the office of the area where transfer of movable or real property
the public servant who is the depository of between the associates and other persons;
the minute or original lives.
6. Inventories and evaluations for auctions
3. The registration of acts privately signed of movables, titles and documents. A tax is
and under an obligation to be submitted for due for each auction;
registration may take place at the dwelling
place of either of the contracting parties, 7. The closing of inventories;
for acts reporting the transfer of real
property, businesses or goodwill, as well as 8. Acts related to mortgages loan;
for transfers of a right to a lease over all or
part of a property.

69 Revised 2007
9. Acts of dissolution of companies which do companies whose capital is not divided into
not effect any transfer of movable or real shares, are taxed at 2. 5 %.
property between the associates and other The tax is based on the price expressed,
persons; plus expenses.

10. Adjudications at auction of immovable


property where a previous bidder has ART 282. - The transfers of initial shares
defaulted, when the price does not go over and founders' shares effected during the
the one for the previous adjudication and if period of non-negotiability are considered,
this last one was registered; for the purposes of this chapter, as having
as their purpose the property in kind
11. And generally, any acts which are not represented by the transferred titles.
taxed under any other article of this code
and which cannot give rise to the For the collection of the tax, each element
proportional tax. of capital contribution is valued separately
and the numbers of the shares attributed as
payment for each of them is indicated.
ART 278. – Decision from the court of first Failing such evaluations and indications, the
instance of first or last resort, issued from taxes are payable at the rate applicable to
modern law jurisdictions and which contain real property.
binding provisions in civil, commercial or
administrative matters, are registered at The previous provisions apply to the
the fixed rate of 300 UM, when such transfer of interests in companies whose
provisions cannot give rise to proportional capital is not divided into shares, when such
taxes or give rise to less than 300 UM in transfers occur within three years of the
proportional taxes. final realisation of the capital contribution
made to the company.

ART 279. – Court orders from the Supreme In all cases where the transfer of shares or
Court in civil, commercial or administrative of interests gives rise to the tax on
matters are registered at the fixed tax transfers pursuant to this article, the
rate of 1 000 UM. outright assignment, upon dissolution of the
company, of the property represented by
the titles being transferred only gives rise
ART 280. - – Arbitration decisions in the to the tax on transfers if the assignment is
case of the foreign judgement order, give made to an individual other than the title
rise to the taxes applicable to judgements holder.
and orders according to the level of
jurisdiction usually competent to hear the B. Leases
matter, either at first or last apeal.
ART 283- Are subject to a 1% tax payable
The foreign judgement order is registered by the tenant and 2% by the owner Leases,
free of charge. sub-leases and extensions of term or real
estate leases, turnover and other movable
II. Proportional Duties property.

A. Shares and Interest Shares - Leases of land registration are only subject
Transfers to the 1% tax.

ART 281. – Acts affecting transfers of ART 284. - Subject to the provisions of
shares, founders' shares or partnership article 511, the tax is payable on the
shares or transfers of interests in cumulated price of all the years.
70 Revised 2007
However, unless the parties express a by the parties, whether it is referred to as
contrary desire, the amount of the tax is a transfer of the door-step of a shop, a
split up: departure allowance or otherwise, is subject
1. In the case of a fixed term lease, in as to a registration tax of 15%.
many payments as there are annual periods
during the term of the lease; Such tax is paid on the amount of the sum
2. In the case of a periodic lease, in as many or allowance stipulated by the transferor to
payments as there are periods in the lease. be for his benefit or on the actual market
value of the right transfered if the
Each payment represents the tax related to agreement does not contain any express
the stated rent and rental charges for the stipulation of a sum or allowance for the
period to which it applies, even where the benefit of the transferor or if the
parties, if the lease is a period lease and if stipulated sum or allowance is less than the
the period exceeds one year, claim the real market value of the right transfered.
division set out above. Only the tax relating The tax received in that manner is
to the first annual period of the lease is independent from that which may be
discharged upon registration of the act or received for the enjoyment of leased
declaration; the tax related to the following property.
periods is paid during the month of the
beginning of the new period, by the owner or The provisions of this article apply to all
tenant, jointly responsible for the payment agreements having the effect of
It is paid at the applicable rate at the terminating a lease related to all or part of
beginning of the period. a property to replace it with a new lease in
favour of a third party.

ART 285. - The value used as a taxable C. Swapping of Buildings


base is determined by the annual price
stated, plus the expenses imposed upon the ART 287. - The swapping of immovable
tenant. property is subject to a tax of 2.5%.

If the lease or the rent price is stated When the properties swapped are of the
payable in nature or based on certain same value, the tax is payable on only one
products, the tax is payable according to lot.
the value of the produtcs assessed in the
day of the contract, determined by the If the properties swapped are of unequal
estimating declaration from the parties. value or it is provided that one of the
parties making the swap is liable for a
If the tax amount is divided, the estimate is balance in cash, the tax is paid at the rate
only use for the first period. For every of 2.5 % of the value of the cheapest lot
following period, the parties are mandated and at the rate which applies to the
to submit a new estimated declaration of transfers of properties for valuable
the products value on the day of the consideration on the balance in cash or on
beginning of the new period, which will the appreciated added-value.
therefore be used as a taxable base. The properties are valued on the basis of
their real value as the date of transfer.

ART 286. - Any transfer of a right to a D. Transfer of Business


lease or of the benefit of a promise of a
lease relating to the whole or part of a ART 288. - The transfer of ownership of a
property, regardless of the title given to it business or of goodwill for valuable
consideration is subject to a 8% tax.

71 Revised 2007
The mentionned tax is paid as : Orders of judges in chambers, judgements
1. On the price of the elements of intangible and orders in civil, commercial or
property, equipment and furniture used for administrative matters issued from modern
the operation of the business law jurisdictions, are taxable at the rate of
2% on the amount of the sentences
2. On the real value of such elements if it pronounced.
exceeds the declared price.
When the proportional tax has been paid on
Equipment and furniture give rise to a a judgement given by default, the tax on any
detailed estimated inventory in a distinguish appeal judgement which may intervene
manner of which two copies shall be applies only to the additional sentence. The
submitted and kept in the office where such same applies to judgements and orders given
registration usual formalities is required. on appeal.

The product stock is subject only to a 2% As an exception and during a period of three
tax, only if it is mentionned, in regards to, a years from January 1st, 1995, the court
particular price and that it be will valued order of judges in chambers, the
separately item by item, two copies of shall judgements and court orders in civil,
be submitted and kept in the office where commercial and administrative matters
such registration usual formalities is issued from right jurisdictions with respect
required to the recovery of bank debts, are exempt
from registration taxes and are registered
free of charge.
ART 289. - – The provisions of this code
relating to transfers of businesses or
goodwill for valuable consideration apply to ART 291. - In the case provided for in the
any agreement for valuable consideration 3rd paragraph of article 516, the parties not
having the ability to enable any person to sentenced to payment may have the
practise a profession, a duty or employment decisions registered by paying the fixed tax
held by a previous title holder, even when applicable to the registration of judgements
such agreement reached with the not subject to the proportional tax. For this
titleholder or its successors does not purpose, the clerk of court shall certify in
include a transfer of goodwill. the margin of the minute that the formality
is required by the party not sentenced to
The taxes are due on all the amounts for payment.
which the head of the agreement, whatever
his denomination, imposes on the successor The decision so registered at the fixed tax
as well as on all the expenses falling upon rate is said to be unregistered with respect
him on the same mather. to the parties sentenced to payment, who
cannot lift the decision without paying the
E. Court Decisions – Tax on Sentences additional taxes. The obligations and
penalties related to the clerks of court in
ART 290 During a period of five years, the matters of delivery or sending are
court orders in chambers, the judgements applicable.
and orders in civil, commercial and
administrative matters issued from right The fixed tax paid in accordance with the
jurisdictions with respect to the recovery first paragraph of this article is charged to
of bank debts, are exempt from registration the taxes due by the parties sentenced to
taxes and are registered free of charge. payment.

72 Revised 2007
F. Markets the transfer for valuable consideration of
the said property.
ART 292. – Acts reporting the adjudication The taxes are calculated on the value of the
towards rebate and contracts allocations given property, determined by the parties in
for contructions, repairs, maintenance, a detailed valuation declaration, without
works, studies and supply of services or of deduction of expenses.
goods or other movable objects, the price of
which is to be paid by the State, territorial H. Shares
communities or public establishments, are
subject to a 1% tax. ART 295. - – The division of movable or
personal property between joint owners,
The tax is paid on the price expressed or on joint heirs and joint partners, on any
the valuation of all of the works and supplies account whatsoever, provided that it is
imposed on the contractor. justified, is subject to a tax of 0.25% to be
paid on the amount of the net asset divided.

ART 293. - The proportional tax payable on In the case of a balance in cash or added
allocations of contracts is automatically value, the tax due is paid at the fixed rate
divided : applicable to sales.

1. In the event of a fixed term allocation of I. Companies


contract, in as many payments as there are
three-yearly periods during the term of the ART 296. - Subject to the provisions of
contract; article 297, the acts of creation and
extension of term of companies which do not
2. In the event of an allocation of periodic contain a transfer of movable or personal
contracts, in as many payments as there are property between associates partners or
periods. other individuals persons, are subject to a
tax, on the total amount of movable or
If the allocation is of periodic contracts and immovable contributions deduction made on
if the period exceeds three years, the the liabilities towards a tax at the rate of
division into three-year periods may be 0.25 %
required for each period.
In the case of increase in capital, shall be
Each payment represents the tax relating to taken into account, the initial capital and the
the services stipulated for the period to previous increases subject to the same rate.
which it applies.
personal property contributions made to
Only the tax relating to the first period of associations are subject to the same taxes
allocation is paid at the time of registration as the contributions to civil or commercial
of the act, the tax relating to each of the companies.
following periods is paid during the month of
the commencement of the new period, by The tax imposed pursuant to paragraph 1 of
either of the parties. It is paid at the rate this article is reduced by half for the acts
applicable at the beginning of the period. referred to in articles 298 and 299.

G. Inter Vivos Free Transfers ART 297. - When a company document


reporting a contribution of personal
ART 294. - Gifts inter vivos of immovable property does not give rise, by reason of
property, cash turnover of businesses or of such contribution, to the tax on transfers
property referred to in article 281 are inter vivos for valuable consideration, the
liable to the proportional taxes applicable to
73 Revised 2007
registration tax due on the capital value of the beneficiaries, and result, as soon as
such contribution is increased by 2%. they take effect, in the immediate
dissolution of the contributing company.
2. The assimilation set out in paragraph 1
ART 298. - acts of merger of joint stock above applies to the contributions falling
companies, partnerships limited by shares or into the provisions of article 299.
limited liability companies, are exempt from
the tax imposed by article 297, whether the
merger takes place by merging or through ART 301. - The tax imposed pursuant to
the creation of a new company. article 296 is paid at the rate of 5% when it
applies:
The taking over by the new company of all or
part of the liabilities of the old companies 1.to acts increasing, by means of the
only gives rise to the tax set out in article incorporation of profits, reserves or
277. provisions of any kind, the capital of any
companies referred to in article 7;
The profits of the previous provisions are
subjected to the condition that the buying 2. to the acts of merger of the concerned
company or the new company be composed companies.
of according to the Mauritanian law and have
its registered address in Mauritania. The tax on company contributions remains
payable at the rate set out in article 296
when the profits, reserves or provisions
ART 299. - For the purpose of the first incorporated into the capital have already
two paragraphs of article 298, the following bare the tax on industrial and commercial
are assimilated to a company merger: acts gains and the general tax on income.
which report the contribution by a joint
stock company, a partnership limited by For act of merger, the proportional tax on
shares or a limited liability company, to company contributions is only paid at the
another company constituted in one of those rate of 5% only on the part of the assets
forms, of part of its assets, on condition contributed by the merged company or
that the company benefiting from the companies which exceeds the capital called-
contribution is constituted in accordance up and not reimbursed capital of these
with Mauritanian law and has its registered companies.
office in Mauritania.

ART 302. - The following are registered at


ART 300. - 1. The operation whereby a joint the fixed rate of 200 UM:
stock company, a partnership limited by
shares or a limited liability company, 1. Acts having as their purpose the
contributes the whole of its assets to two constitution of the construction companies
or several companies constituted for that referred to in the order of February 23rd,
purpose, in one of those forms, is submitted 1949, which tend to regulate the status of
to the regime of company mergers, only joint ownership of buildings divided into
under the following conditions : apartments and which do not effect any
- the companies benefiting from the transfer of movable or personal property
contributions are all constituted in between associates or other individuals.
accordance with Mauritanian law and have
their registered office in Mauritania;
-the contributions result from agreements
which take effect on the same date for
each of the different companies who are
74 Revised 2007
2. Acts pursuant to which the companies whatever the amount of such taxes, be paid
referred to in paragraph 1 above make to in five equal instalments. The first is the
their members through the division in kind only one paid at the time of registration of
with an outright title, an exclusive transfer the act. The others are payable, without
of property in the portion of the building interest, year after year, and shall be paid
they have built and for which they have within 30 days of the end of each annual
authority on, on condition that the transfer instalment. The payment of such instalments
occurs within seven years of the shall be guaranteed in the conditions
constitution of the said companies. Such provided for in the 4th, 5th and 6th
transfer does not give rise, in that case, to paragraphs of this article.
any taxes payable to the Treasury.
J. Sales and Other Contracts
Transferring Ownership of Fixed Assets
ART 303. - The payment of the via valuable Considerations
proportional taxes provided for in articles
296, 297 and 301, when they exceed 200 ART 304. 1. The auction, sale, resale,
000 UM, may, at the request of the company transfers and any other civil and judicial
owing them, which request is written and acts transferring the ownership or usufruct
signed at the bottom of the acts, be paid in of immovable property, for valuable
three equal annual instalments, without consideration, are subject to a 2% tax.
interest.
As an exception and for a period of three
The first instalment is the only one paid at years from January 1st, 1995, the transfers
the time of registration of the act. of property, immovables, acquired by banks,
following judgements and court orders
The other instalments shall be paid within handed out in their favour as compensation
30 days of the end of each annual for debts towards them, are subject to a
instalment. rebate of 1% tax.

The request for payment by instalments is The tax is paid:


only allowable if it is made along with an
offer of sufficient guarantees. - on the price expressed plus charges
assumed by the transferee, although
Such guarantees consist of either they would normally be incurred by the
mortgages of registered buildings, or transferor, as well as all allowances
securities over businesses or movable stipulated for the benefit of the
property. Their value shall be at least equal transferor, on whatever account and for
to the amount of deferred taxes. They shall whatever purpose;
be constituted within a maximum period of - or on the real value of the property
six months from the date of registration of transferred when it exceeds the
the act. declared price, in accordance with the
previous paragraph.
The sureties provided for above may be
replaced by a personal undertaking by one or When the transfer relates to both
several banking establishments approved by immovables by nature and to immovables by
the autohorities, to repay the deferred destination, they shall be given a specific
taxes. price and a detailed designation.

In regaurds to the companies granted the 2. The sale of immovables land are
benefit of the long term fiscal regime, the subjected to the taxes provided for in
payment of the proportional taxes provided paragraph 1 above.
for in articles 296, 297 and 301 may,
75 Revised 2007
ART 305. - When an acts transferring ART 309. - Any notary or clerk of court is
ownership, usufruct includes movables and prohibited from receiving an acts for
immovables, the registration tax is paid on escrow purposes without drafting an act of
the total price, at the rate applicable to deposit.
immovables, unless a specific price is
mentioned for the personal property and Are allowed wills provided to notaries by the
that it is itemised and estimated article by testators.
article in the contract.

ART 310. - The receipt of taxes is


ART 306. -– acts transferring the
mentioned by a literal and full transcription
ownership, usufruct or enjoyment of
of the receipt, on all duplicates of public,
property located situated abroad are
civil or judicial act, which must be
subject to a 1% tax.
registered on the minutes.

Such tax is paid on the price stated, plus


The same mention is made in the minutes of
the expenses and allowances provided in
public, civil, judicial or extra-judicial act
article 304.
which are made according to act privately
signed or signed abroad and which are
ART 307. - Public sales of movable property subjected to registration.
are subject to an 8% tax rate.

Section V ART 311. - In the event of a false mention


of registration, either in a minute, or in a
OBLIGATIONS OF OFFICIALS, draft, the offender will be sued by public
GOVERNMENT EMPLOYEES AND THIRD ministry for the reporting of the forgery by
PARTIES the Registration Service.

I. Resulting Deeds
ART 312. - Any act of sub-lease,
ART 308. - The notaries, court clerks, subrogation, transfer or rétrocession of a
defence lawyers and other public officers as lease should contain the literal reproduction
well as the administrative authorities, of the registration mention on the lease
cannot prepare or have prepared an act by transferred partly or entirely.
virtue of or in consequence of an act which
must be registered on the minute or original,
annex it to their minutes, receive it for ART 313. - Where a sentence is pronounced
escrow, deliver it in the form of a patent, according to a registered act, the
certificates,copie or expedition, before the judgement mentions and announces the
original act has been registered, while the amount of tax paid, the date of payment and
period for registration has not expired yet. the office where it was paid; in the event of
Notaries may nevertheless prepare acts by omission and in the case of an act subjected
virtue of or in consequence of act for which to the formality within a limited time period,
the registration period has not yet expired, the competent agent demands the tax if the
under the condition that each of those act acts was not registered at his office,
is appended to the one in which it is except if there is restitution within the
mentioned, that it is submitted at the same prescribed period if the registration of the
time to the formality of registration and act with respect to which the judgement is
that the notaries are personally responsible, pronounced is justified.
not only for the registration taxes and
stamp duty, but also for any fines such act
may issue.
76 Revised 2007
II. Public Deeds – Deposit Slip 1. Declare the operations within the period
of one month from the beginning of the
ART 314. - Notaries, bailiffs and court operations metionned above, at the
clerks must, each time they provide an act , registration office.
judgements or court orders for registration,
to submit at the office a summary of such 2. Keep two logbook, not subject to
act, judgements or court orders, prepared stamping, showing on a daily basis, without
by them in duplicate on the printed form blanks or double spacing, and in numerical
provided by the authorities . order, all the orders, promises of sale, act
transferring property, rentals, and
Failure to do so results in the refusal of generally, any act relating to his or its
registration. profession as an intermediary or his or its
capacity as owner; one of the logbook is
III. Private Deeds assigned to the intermediary operations; the
other to operations carried out in term of
ART 315. - The parties preparing a private an owner.
act to be registered within a prescribed
period shall prepare a duplicate on stamped 3. For the exercise of the right of
paper carrying the same signatures as the communication of Tax agents, the provisions
act itself and which copy is kept at the of article 585 are to be complied with.
Registration office where the formality is
required. Any breach of the provisions of paragraphs
1 and 2 of this article is punishable by fine
A copy or extract of the duplicate lodged of 2 000 UM.
with the office in the conditions set out in
article 591 may be obtained VI. Directories of Notaries, Bailiffs and
Registrars
IV. Good faith Estimate Statements –
Amounts of Duties to be paid to the ART 318. - Notaries, bailiffs and court
Treasury clerks keep a logbook with columns in which
they record, on a daily basis, without blanks
ART 316. – Expenses estimate prepared by or double spacing and in numerical order:
defence lawyers, bailiffs, court clerks,
notaries shall clearly show, in a special 1. For notaries, all acts and contracts they
column and for each disbursement, the receive, even those contracts delivered
amount of taxes of any nature paid to the patented already.
Treasury.
2. For bailiffs, all act and writs of their
V. Estate and Business Agents – ministry department.
Particular Obligations
3. For clerks of court, all act and court
ART 317. - Any individuals or legal entities order which must be registered on the
carrying out intermediary operations for the minutes according to this code.
purchase, sale or rental of buildings or
businesses or who, on a regular basis, buys in
his or its name such property of which he or ART 319. - Each item in the logbook
it becomes the owner, with the intend to include :
resale, must : 1. its number;
2. the date of the act
3. its nature

77 Revised 2007
4. the first name and last name of the Each item in the record book shows:
parties as well as their dwelling place
5. a description of the property, their 1. its number;
status and their price, when it is about act 2. the date of the act
for which the purpose is the ownership, 3. its nature
usufruct or enjoyment of immovable 4. the first name and last name of the
property parties as well as their dwelling place, each
6. The relation for the registration la stated act has to be appended its own order
relation de l'enregistrement. number.

The clerks of court must record in such


ART 320. - Notaries, bailiffs and court record book No. 3 bulletins of any criminal
clerks provide every three months their records delivered by them.
logbook records to the Registration Officer
who stamps them and indicates in the
stamping the number of act recorded. Such ART 324. - The court clerks provide such
submission occurs in the first ten days of record book to the Registration Officer who
each of the months of January, April, July initial it and indicates in his stamp the
and October. number of the last act recorded. Such
presentation takes place on the 16th of each
month.
ART 321. - Independently from the
presentation prescribed by the previous If such day is an official closing day, the
article, notaries, bailiffs and clerks of court stamp is affixed the following day.
must are show their logbook records upon
the request of the Tax agents who go to Section VI
their offices to check the logbook.
PENALTIES

ART 322. - The logbook record are I. General Provisions


assessed and initialled by the President or if
not available by a Tribunal Judge of first ART 325. - 1. Subject to the provisions of
instance in their area of residence. articles 326 to 330, any breach of the
provisions of this chapter, in particular any
delay, either in the registration of the acts,
ART 323. - Independently from the declarations and writings that are required
obligations they are concerned with by such provisions to be registered, or the
according to article 318 and subsequent carrying out of the obligations that they
articles, court clerks keep an unstamped impose, or in the payment of the taxes they
register, assessed and initialled by the relate to, any inaccuracy, omission or
President of the Tribunal of first instance, insufficiency, give rise to, when the breach
of the logbook record in columns in which has not cause any damages to the Treasury,
they record on a daily basis, without blanks to the payment of an additional tax equal to
or double spacing and in numerical order, all the amount of taxes and of any additional
the judgements and court orders which are amounts payable, which shall not be less
exempt from stamping and registration. than 200 UM.

Any other breach, which has not caused a


failure of payment of all or part of the tax,
is punishable by fine of 200 UM.

78 Revised 2007
2. Notaries, bailiffs and court clerks and comprising immovable property, a business
the administrative authorities who have or goodwill, is void and of null effect.
neglected to submit for registration, within 2. Any concealment in the price of the sale
the deadline period, the act they mare of a building, of the transfer of a business
mandated to present for such formality, are or of goodwill, or in the whole or part of any
personally liable for the fine mentionned in balance payable in a swap or division is
the previous chapter 1. They are, in addition, punished by a fine equal to twice the payable
mandated to pay the taxes, except for their taxe. Such fine is paid jointly by the
right of recourse against the parties for parties, even if it is split between
those taxes only. themselves in equal shares.

3- Subject to the provisions of paragraph 2, 3. The notary who receives an act of sale,
persons who are, in the eyes of the exchange or division is under an obligation to
Treasury, jointly liable for the tax payment, read this article to the parties, and is liable
are also jointly liable for the payment of the for a fine of 200 UM for a failure to do so.
fine and any additional taxes. He shall mention such reading in the act and
shall affirm that in his knowledge, the
concerned act is neither amended nor
ART 326. - – As an exception to the modified by any letter of amendment
provisions of the preceding article, when the containing an increase in the price or of the
taxes relating to court order which must be balance, or he shall incur the same penalty.
registered on the minutes and to
administrative act, have not been assigned
to the court clerks and administrative ART 328. - The provisions of article 327
authorities within the prescribed period for apply to the contracts of transfer of a right
Registration, their recovery is pursued to a lease or to the benefit of a promise of
against the parties who are liable, amongst lease relating to all or part of a building.
other things, for the penalty of additional
tax.
ART 329. - Where it is vonlontarely
For that purpose, the clerks of court and admited or judicially established that the
administrative authorities provide to the real character of the provisions of a
registration officer, within the ten days contract or agreement has been concealed
following the expiry of the period, extracts under the appearance of provisions giving
of the act and court orders certified by rise to lower taxes, twice the amount of
them for which taxes have not been paid by taxes is payable in addition.
the parties, with a fine of 200 UM for each Such penalty is due jointly by all the
act and court orders, and shall be, in contracting parties.
addition, personally liable for the payment
of the additional simple taxes. III. Deficiency

They are provided with a receipt, on a loose ART 330. - In the event of insufficiency as
paper, for such certificate. Such receipt is provided for in article 553, the parties pay
recorded in their record book. jointly, independently from the simple tax
due on the additional element estimated:
II. Concealment
1. If the insufficiency is recognised
ART 327. - 1. Any agreement having the amicably, half an additional tax.
purpose of concealing part of the price sale
of a building or of a transfer of a business 2. In any other case, a full additional tax.
or goodwill, or of the whole or part of any
balance payable in exchange or division
79 Revised 2007
However, no penalty is incurred when the II. Rate
insufficiency is less than one fifth of the
price stated or of the declared value. ART 332. - The rate of the tax is set at:
1. - 5 % for insurance against marine
However, no penalty is incurred when the navigation risks of any nature;
insufficiency is less than one fifth of the 2. - 10 % for insurance against river or air
price stated or of the declared value. navigation risks of any nature;
3. - 10 % for insurance against fire
During a period of six months from the date 4. - 10 % for life and similar insurance,
of completion of the formality of including contracts for annuities postponed
registration, the Administration may for 3 years or more;
exercise, in favour of the Treasury, a pre- 5. - 10 % for contracts for the mortgage of
emptive right over the buildings, immovable property for a life annuity, including
rights related to all or part of an buildings, contracts for annuities postponed for 3
the price of which it considers to be years or more;
insufficient, by offering to pay to the 6. -10 % for insurance for the exportation
beneficiaries the amount of such price, plus of credit
one tenth. 7. - 10 % for all other insurance

The decision to exercise the pre-emptive Fire risks covered by insurance having as its
right is notified by notice by a bailiff. purpose transportation risks are included in
the risks referred to in point 1 and point 6
Section VII. of this article, depending on whether water
or air transport, or land transport is dealt
SPECIAL TAX ON INSURANCE with.

III. Exemptions
I. Taxable Base

ART 333. - The following are exonerated


ART 331. - Any agreement for insurance or
from the tax :
life annuity reached with an insurance
company or with any other Mauritanian or
1. Re-insurance
foreign insurer is, whatever the place and
2. Insurance which, pursuant to exceptional
the date i twas concluded , subjected to an
provisions, enjoys an exoneration from
annual tax in return for the payment of
stamp duty and registration taxes, in
which any writing which records its creation,
particular insurance against work accidents,
modification or its termination by
insurance taken out by companies and
agreement, as well as any duplicates,
organisations of a co-operative character
extracts or copies that were provided, are,
which have been approved, in accordance
wherever they are or were prepared,
with the provisions of the law of 18 July
exempt from stamp duty and registered at
1967 on the status of co-operation, act
no cost when such formality is required.
affecting labor unions.
The tax is due on the total of the amounts
IV. Tax Waiving
stipulated in favour of the insurer and any
additional amounts of which the concerned
ART 334. - The following are exempt from
may benefit directly or indirectly by reason
the tax:
of the insured.
1. Contracts for life insurance or for the
mortgage of property against payment of a
life annuity, enrolled for by individuals with
permanent dwelling place in Mauritania.

80 Revised 2007
2. Any other contracts, to the extent that the name of the insurer, the amount of the
the risk is located outside of Mauritania or asset insured and those of the amount
does not relate to an industrial, commercial stated in favour of the insurer and
or agricultural establishment located in miscaleneous expenses.
Mauritania.
VI. Joint Liability of Taxpayers
V. Tax Settlement and Payment
ART 338. - In all cases, insurers, their legal
ART 335. - For agreements made with representative, their agents, directors of
Mauritanian insurers or with foreign establishments or branches or their
insurers having a legal branch in Mauritania, representatives, brokers and intermediaries
the tax is due to the Treasury's account by and the insured are jointly liable for the
the insurer or its legal branch payment of the tax and any penalties.
representative or by the main insurer of the
policy, if the contract is subscribed by VII. Obligations of Insurers
several insurers, and paid by him to the
registration office, within the 15 days ART 339. – Insurers, brokers and all other
following each quarter of the calendar year. intermediaries are under an obligation make
a declaration at the Registration office,
It is paid based on the results obtained by before they commence their operations,
deducting from the total amounts stated in stating the nature of such operations and
favour of the insurer and their miscaleneous the name of the director of the company or
amount received received during the of the legal representative.
previous quarter, the total amounts stated
in favour of the insurer and their expenses VIII. Penalties
reimbursed during the same quarter.
ART 340. - Any delay in the payment of the
tax, any inaccuracy, omission or
ART 336. - For agreements made with insufficiency and any other breach leading
foreign insurers, the accredited legal to a loss or damages to the Treasury gives
representative, according to the the rise to the payment of an additional tax
provisions of the law of 27 June 1963 is equal to the tax or remainder of the tax
personally liable for the payment of the tax payable but it shall not be less than 200 UM.
and any penalties, relating to the control of
the State over insurance organisations and Nevertheless, when it falls to an an insurer
operations. who has subsribe to a declaration pursuant
to article 339, a simple delay in payment
gives rise to the charge of interest on
ART 337. - For agreements made with overdue payments on the amounts payable at
foreign insurers not having a legal branch in the rate of 1% per month, any portion of a
Mauritania, with no risk of penalties month being counted as a full month.
according to the provisions in regards to the
law of June 27th, 1963 related to the Breaches of article 339 are punished by fine
control of the State over insurance of 2000 UM.
organisations and operations, the tax is paid
out to registration office by the insurered
party in the month of deadline for the
stated amount in favour of the insurer, by
the mean of a declaration including the date,
the nature, the lenghnt of the agreement,

81 Revised 2007
CHAPTER II

STAMP DUTY

Section I Taxpayers authorised to pay stamp duty


according to size based on a statement, are
GENERAL PROVISIONS under an obligation to pay, within 15 days
following each quarter of the calendar year,
I. Collection Methods the amount of stamp duty due.

ART 341. Stamp duty is paid by the The payment shall be accompanied by a
affixing of fiscal stamps on the writings or statement showing the number of notes
documents subjected to taxation. issued with respect to the quarter under
consideration, as well as the amount of duty
due. Any delay in the payment of the tax,
ART 342. - The stamps are immediately any inaccuracy, omission or insufficiency,
cancelled by the affixing in ink, across the any other breach leading to loss or damages
stamp, of the signature of the taxpayers or to the Treasury, gives rise to the payment
of any one of them and of the date of the of a tax equal to the tax or the remainder
cancellation. of the tax payable.

This signature may be replaced with the


affixing of a seal in oil based ink showing ART 345. - – A unique form of fiscal stamp
the name and company status of the is created for the payment of stamp duty in
taxpayer or the name of the Service in accordance with this code and, in general,
charge of the issuing of the document for all taxes or contributions the payment
subjected to stamp duty. of which is authorised by the affixing of
stamps.
The cancellation shall be done so that part
of the signature and the date or seal
appears on the movable stamp and part on ART 346. - Each stamp clearly shows its
the paper to which the stamp is affixed. price and the caption words "Islamic
Republic of Mauritania".

ART 343. - Writings or documents to which II. Parties liable to the Duties
the stamp was affixed or cancelled after
use or not within the prescribed conditions, ART 347. – Without lack of compliance with
or upon which an already used stamp was the special provisions of this code, the
affixed, are considered to be unstamped. following are jointly liable for the payment
of stamp duty and fines:

ART 344. - The Finance Minister may 1. All signing parties, for bilateral contracts
authorise the taxpayers, either to pay the 2. Lenders and borrowers, for loan in any
duty on statements or estimates, or to king.
replace the pictures (figurines) with marks 3. Ministerial officers who have received or
printed by special machines which have been prepared unstamped acts
submitted to his prior approval.

82 Revised 2007
ART 348. - The stamping of any acts IV. Penalties
between the State and private individuals to
the expenses of this last one. ART 353. - Unless otherwise stated, any
breach of the provisions of this code
III. Various Prescriptions and Prohibitions related to stamp duty as well as to the
texts related to its application, is punishable
ART 349. - No individuals are allowed the by fine of 200 UM, when it has not lead to
selling of fiscal stamps unless authorised by the failure to pay the duty within the
the Administration. taxation deadline.

Nevertheless, the officers of the Treasury, In the opposite case, the breach is
special agents, postmasters or managers of punishable by fine equal to the amount of
post offices and customs agents are aloowed the duty payable, and shall not be less than
to sell fiscal stamps. 200 UM.

ART 350. - Notaries, bailiffs, clerks of ART 354. - Those who have knowingly used,
court, lawyers for the defence and experts sold or attempted to sell fiscal stamps
are prohibited from acting upon, and public which have already been used are
administrations from giving, an order in prosecuted before the criminal jurisdiction,
relation to an act or register to which the and punishable by a sentence of ten days to
prescribed stamp has not been affixed. three months imprisonment or a fine of 2
000 to 50 000 UM or both fines.
Further more, no judge or public officer
may assess and initial a register subjected Article 463 of the penal Code may be
to stamping if the pages of the register are applied.
not stamped.
The provisions of this article apply in all
cases where a tax, duty or any other charge
ART 351. - Where a title, book, slip or any is payable by means of the affixing of fiscal
other act subjected to stamping and which stamps.
is unregistered, is mentioned in a public,
judicial or extrajudicial act and does not Section II
have to be presented again upon its the
registration, the public or ministerial SIZE STAMPING
officer is under an obligation to expressly
state in the act whether the prescribed I. Deeds Subject to Size Stamping
stamp has been affixed to the title and to
state the amount of stamp duty paid. ART 355. - Are subjected to stamping
minutes, originals, copies, photocopies,
In case of an omission, the notaries, defense certificates and duplicates of the following
lawyers, court clerks, bailiffs and other acts and writings :
public officers are punishable by fine of 200
UM for each breach. 1. The acts, indexed notebooks and registers
of notaries, clerks of court, bailiffs and of
all public and ministerial officers.
ART 352. - Registration officials are also
prohibited from registering any act without 2. Submited acts as minutes of a notary or
the prescribed affixed stamp. annexed to a notarised act.

83 Revised 2007
3. Judicial act, in civil, commercial or 10. Certified copies provided by the
administrative matters, issued by administrative authorities.
jurisdictions of modern law, including acts 11. Requests for the waiver of bonds,
of registry and acts of arbiters and experts requests for permits to occupy, requests
called before the courts or appointed by the for building permits, requests to the
parties pursuant to a judicial decision. Administration for renewal or extension of
passports.
4. Any other acts and writings which must 12. Certificates of residency and nationality.
be registered pursuant to the articles of
this code, or which, being exempt from 13. Occupancy authorisations, building
registration, are voluntarily presented for authorisations, authorisations for the
the process of registration. importation of weapons, authorisations to
carry weapons, but only in relation to the
5. Acts concerning paiment or original or the copy provided.
reimbursement of personal property 14. Certificates delivered by the financial
15. Requests made to the financial
6. Powers of attorney documents. administrations in order to obtain
certificates.
7. Petitions, requests and statements of law 16. Complaints submitted in order to obtain
presented to judicial courts or to their a rebate on a contentious or gratuitous
members, in civil, commercial or basis.
administrative matters.
II. Rates
8. Transport documents or tickets for seats
delivered by airlines or sea transport ART 356. - The rate of stamp duty on
companies. paper that taxpayers are madated to stamp
9. Documents submitted to the before they use it is set as follows
administrative authorities for the according to the size of the paper:
certification of signatures.

Height Width Rate


Registration paper 0,42 0,59 1000 UM
Standard Paper 0,29 0,42 500 UM
Half size standard paper 0.29 0.21 1200 UM

However, the present rates are reduced by UM. They are paid as is, according to the
half when only one side is used for the provisions of article 344.
drafting of a of a writing of less than one
page in length, only if the other side be ART 357. - – If the paper that the
cancelled in an indelible manner by inserting taxpayers are mandated to stamp is of a
the following words in the centre of the different size from those sizes set out in
page: article 356, the stamp, with respect to the
duty payable in relation to the size, is paid
"Cancelled side" according to the rate which applies to the
"article 356 from the General Code of next format up.
Taxation"

ART 356.Bis - Transport titles and seat


tickets are subjected to stamp duty
according to the size at the rate of 200

84 Revised 2007
Section III made out for , or incur the fine provided for
in article 353.
CHECKS AND WIRING ORDERS

ART 358. - The cheque can only be drawn ART 361. - The legislative provisions
on a banker, the central accounting agent of relating to cheques drawn in Mauritania
the Treasury and the principal collector in apply to cheques drawn outside Mauritania
charge of the accounts for the money and payable or circulating within the
orders. country.

Titles drawn and payable in Mauritania in by Section IV


check option, on any individuals other than
those stated in the preceding paragraph are STAMPS FOR TRANSPORATATION
not valid as cheques. CONTRACTS AND BILLS OF LADING

ART 362. - Bills of lading drawn up in the


ART 359. - The individuals issuing a cheque event of a transportation by sea are
not showing the place of issue or without a subjected to stamp duty, the rates and
date, the individual who inserts a false date mode of payment are set as follows:
on a cheque, the individual who writes a
cheque on a individual or establishment not 1. The 4 originals the preparation of which is
falling within the categories stated in the prescribed are simultaneously presented for
first paragraph of article 358, is punishable the process of stamping: the stamping of
by fine equal to 10% of the amount for the originals which is designated to be
which the cheque is issued for, and such fine provided to the captain is subject to a 400
shall not be less than 200 UM. The same UM stamp duty; the other originals are
fine is personally due, without appeal, by the stamped free of charge; they are stamped
first endorser or the bearer of a cheque with a marking, without a price index.
whithout the mentionning of the place of
issue, or is undated, or bearing a date 2. The 400 UM duty is reduced to 200 UM
subsequent to the date when it was for inshore navigation expeditions from
endorsed or presented. Mauritanian port to Mauritanian port.

This fine is due, in addition, by anyone who 3. The stamp duty on bills of lading created
pays or receives in compensation a cheque in Mauritania is discharged by the affixing
which does not indicate the place of issue or of fiscal stamps.
is undated.

ART 363. - Bills of lading coming from


ART 360. - – Anyone who issues a cheque abroad are submitted, before any use in
without sufficient available funds is Mauritania, to stamp duty equivalent to
punishable by the same fine. those imposed on bills of lading created in
If the funds available are less than the Mauritania.
amount of the cheque, the fine shall only be
mandated based on the difference between A minimum duty of 100 UM is paid on a bill
the amount of the available funds and the of lading kept by the captain, representing
amount of the cheque. the stamp for the bill of lading referred to
The individuals and establishments on which above, and the stamp for the consignee of
cheques may be drawn from, who give to the goods.
their creditors blank cheque forms, payable
to them, shall mention on each form the
name of the individual to whom such check is
85 Revised 2007
ART 364. - If more than four bills of lading Each extract is certified by the clerk and
are created, the additional bills of lading submitted on the 16th of each month at the
are each subject to a duty of 50 UM. Such registration office.
additional duties are paid by means of fiscal
stamps. They are affixed to the bill of The submission is made along with the
lading held by the captain and are in equal payment of the duty collected according to
numbers to the originals which are said to the registration s on the draft.
have been drafted, the number of which
must be indicated on each original. Any breach of the provisions of this article
is punished by fine of 500 UM.
Where such number has not been
mentionned on the original held by the Section VI.
captain, a duty three times the one
indicated in article 362, is paid. STAMPS FOR SPECAIL DEEDS

Section V I. General Provisions

CRIMINAL RECORDS STAMPS ART 366. - The taxes for which the rates
are fixed in the following articles are paid
ART 365. - Bulletin no# 3 of the criminal by affixing of fiscal stamps on the forms,
records delivered to the concerned titles or documents provided by the
indivuduals is subjected to stamp duty in the Administrative authorities.
amount of 100 UM. The stamps are affixed under the
responsibility of the administrative
Such duty is collected by the court clerks at authority in charge of the delivery and are
the time of the submission to the said immediately cancelled in the conditions set
bulletins to the individuals who requested out in article 342.
them.
II. Passports - Visas - Identity cards
The taxation is carried out by clearly for non-résidents Aliens - Resident Card
stating in the top left corner of the bulletin
a comment containing the following words: A. Passports
"Stamp duty of 100 UM paid to the
Treasury's account", and setting out the ART 367. - The tax on the delivery,
number under which such bulletin was extension or renewal of passports is set at
recorded in the special index set up by 20 000 UM, including all paper and shipping
article 323 of this code. expenses.

The court clerk establishes as the 15th of Are exempt from the taxation passports
each month an draft of the special index delivered to governement employees going
provided for by the above mentioned article on a mission abroad.
323.
B. Entry and Residence Visas
The draft mentionned :
ART 368. - . The amount of taxes to be
1. The number of bulletins delivered during collected at the time visa issuing as titles
the concerned period. for travelling as provided for by the
regulations applicable to immigration is set
2. The numbers under which such extracts according to the following rates:
are recorded in the special index;

3. The amount of duty collected.


86 Revised 2007
- Transit visa without stopover, or IV. Road Traffic Taxes
stopover of 1 to 3 days : 2.000 UM.
- - Transit visa with stopover of up to 3 A. International certificates for
months: 5.000 UM. automobiles - International Driver’s
- - Short stay visa: 10.000 UM. License
- Long stay visa (3 months to 1 year):
15.000 UM ART 372. The tax for the issue or
extension of validity of international
C. Identity cards for non-résidents Aliens certificates for automobiles and
international driver's licences, provided by
ART 369. - The amount of tax on the the international convention of 24 April
provision of an original, duplicate and the 1926, is set at 10.000 UM.
annual visa for the identity card for
foreigners established by the immigration It is paid, in the conditions set out in article
regulations is set according to the following 342, by affixing a fiscal stamp on page no. 1
rates: of the certificate or licence and, in the case
of an extension of validity, in the margin of
- Issuing of original: 8.000 UM. each mention of renewal.
- Issuing of duplicate 4.000 UM.
- Visa annuel : 2.000 UM
ART 373. - The issuing of receipts of
D. Resident Card declarations of road trafficking of
automobiles and all other motor vehicles
ART 370. - The tax on the issue and (registration cards) leads to the payment of
renewal of the resident card as provided for a tax of 15 000 UM.
by immigration regulations is set at: 20 000
UM. In the case of sale of an already registered
vehicle, the payment by the purchaser of
Are exempt from tax paiment the following the tax set out in this article takes place
individuals : within the month of the sale; failing to do so
leads to a fiscal fine of 10 000 UM .
- dependent children according to the
fiscal regulations 2. The issue of a duplicate receipt is subject
- the nationals of countries exonerated to the payment of a tax of 10 000 UM.
from such taxation, Mauritanian nationals
B. Car Inspections
III. National Identity Card
ART 374. - The tax of 1000 UM collected
ART 371. - The issue of the national per inspection along with the periodical
identity card, its renewal, the issue of a control of commercial vehicles is paid by
duplicate are subject to the prior payment affixing to statement of the inspection,
of a 100 UM tax fiscal stamps immediately cancelled in the
conditions set out by article 342.
Such tax is paid by affixing on the identity
card a fiscal stamp cancelled within the C. Driver’s License
conditions set out in article 342.
ART 375.- 1. The taxes collected for the
issuing of driver's licences are fixed
according to the following rates:

87 Revised 2007
- Category A, B or F licence: 6.000 UM.
- Category C licence: : 10.000 UM.
- Category D and E licence: : 12.000 UM.

2. The issuing of a duplicate driver's licence


is subjected to the payment of a tax of
5.000 UM.

3. The renewal of a driver's licence gives


rise to the payment of a tax of 4 000 UM.

4. The taxes set out in paragraphs 1, 2 and 3


are paid by affixing on the licence fiscal
stamps immediately cancelled in the
conditions set out in article 342.

V. Hunting License

ART 376. The tax related to the issuing of


a licence for small hunting, the rate of
which is set at 5000 UM, is collected by
affixing to the licence fiscal stamps which
are immediately cancelled in the conditions
set out in article 342.

88 Revised 2007
CHAPTER III.

EXEMPTIONS AND SPECIAL REGIMES FOR MATTERS OF REGISTRATION AND


STAMPING

1 .Work site Accidents 2. The assisted party is exempt from the


payment of amounts due to the court clerks
ART 377. – are exempt from stamping and and ministerial officers for taxes,
registered free of charge, when there is a remuneration and fees.
registration process, the acts made out for
the carrying out of provisions relating to 3. The transportation costs for judges,
work accidents and work related diseases, ministerial officers and experts, and the
as well as the decision and court orders, and fees of this last one, taxes of witnesses
any procedural acts related to such whose hearing was authorised by the
regulations. tribunal or the judge, and, generally, all
expenses due to third parties who are not
2. Administration Acts ministerial officers, are prepaid by the
Treasury, upon order delivered by the
ART 378. - Acquisitions and exchanges President of each jurisdiction.
made by the State, territorial communities
or public establishments of an In the event of a sentence said at the
administrative character, and, in general, all expense of the party opposed to the
other acts of which the duties would be assisted party for the assisted, the prepaid
charged to such communities or said amount become automaticaly payable.
establishments, are registered free of
charge. 4. Associations.

Are also registered free of charge and, ART 380. – Are registered free of charge
exempt from stamping acts related to the All acts and transfer concerning
technical and financial aid given by the associations whose original capital or, failing
regions to the traditional communities within that, whose annual income is made of at
the context of regional programs for rural least 80% of public funding.
expansion.
Such acts and transfers shall contain, in
3. Legal Assistance addition a reference expressing the present
provisions, the information necessary to
ART 379. - 1. Are exempt from stamping enable the Services to ensure that the
and registered free of charge when conditions of exemption are satisfied.
registration process is involved, procedural
acts prepared upon the request of the party 5. Defense Attorney
receiving assistance, as well as decision and
court orders where stamping and ART 381. – Are exempt from the stamping
registration taxes are at the expense of the process, acts relating to procedures
party receiving assistance. between defense lawyers, before any
jurisdiction, as well as any notification
Act, Decision and court orders shall include summons relating to such acts.
a note indicating the date of the decision
which grants judicial assistance.

89 Revised 2007
ART 387. - Are exempt from stamping and
6. Mauritanian Central Bank registered free of charge, when stamping
registration process is necessary, any acts
ART 382. – Are exempt from stamping and of lawsuit or other acts whether in lawsuit
registered free of charge any acts, or defense, with the purpose of the
documents, pieces of writing and transfers recovery of public contributions and any
concerning the Central Bank of Mauritania, other amounts due to the State or the
the taxes on which would be borne by the territorial communities.
Central Bank of Mauritania pursuant to the
legal rules relating to the payment of taxes. 12. Gifts between Spouses and Close
Relatives
7. National Development Fund
ART 388. - The gifts referred to in article
ART 383. - Are exempt from stamping and 294 are registered free of charge when the
registered free of charge any acts, offerer is the spouse, ascendant or
documents, pieces of writing and transfers descendant of the donor.
concerning the national Development Fund,
the taxes on which would be borne by this The benefit of this provision is subject to
late one pursuant to the legal rules relating the presentation of an certificate of the
to the payment of taxes. civil status registry records showing the
marriage or filiation.
8. Central Economic Cooperation Fund
13. Bills of Exchanges
ART 384. - Are exempt from stamping and
registered free of charge any acts, ART 389. – Are exempt from stamping Bills
documents, pieces of writing and transfers of exchange, promissory notes or bills
concerning the Central Bank of Economic payable to the bearer, and all negotiable
Cooperation, the taxes on which would be acts or business actc.
borne by this last one pursuant to the legal
rules relating to the payment of taxes. 14. Public Registrar

9. Savings Bank ART 390. - Are exempt from stamping


recorded civil acts, as well as any copies and
ART 385. - Are exempt from stamping and certificates of civil status records of any
registered free of charge, when stamping nature delivered to individuals. Court
registration process is necessary, acts decision made on such procedures are
Printed forms, writings and acts of any registered free of charge and are exempt
nature necessary for the services of the from stamping.
Savings Bank.

10. Social Security Fund ART 391. - are exempt from registration
and stamping all acts related to the
ART 386. - Are exempt from stamping procedures produced upon the request of
documents of any nature required to obtain the public ministry and having the following
family assistance, assistance in the event of purposes :
work accidents and work related diseases,
assistance to the disabled, elderly or in the
event of a death, and all other social
security assistance given by the National
Social Security Fund.
11. Contributions and Taxes

90 Revised 2007
1. to correct omissions and carry out 19. Real Property and Mortgages
certificates on the registration of civil
status. ART 396. - The following are exempt from
2. to replace lost or destroyed registration stamping:
of civil status and to supplement
registration that have not been kept. 1. Documents produced by applicants to
Court decision made on such procedures are obtain the registration of buildings.
registered free of charge and are exempt 2. Copies of acts intended to be submitted
from stamping. to the office of registration of mortgages
and real estate property for the publication
15. Expropriation for Public Purposes of rights in Rem.
3. The records, certificates, statements and
ART 392. - Are exempt from stamping and copies produced by the registry in regards
registered free of charge notifications, to the decree of July 26th, 1932 on the
contracts, decision court and other acts reorganisation of the real property regime.
made pursuant to the provisions relating to
government foreclosing for public purposes. The documents referred to in no. 1 and 2
specificaly state that they are intended to
16. Business Pledge be submitted at the office of registration
of mortgages and real property to obtain
ART 393. - Are exempt from stamping the the completion of a process needed to be
register of records kept by the court clerk specified.
in pursuance of the law related to the sale They cannot be used for any other purpose,
or liquidation of securities over businesses, or will be issued a fine of 200 UM, in
registration slips, acknowledgments of addition to the payment of the taxes,
deposits, records, certificates, certificates against those who make such use of them.
and copies produced pursuant to the said
law, as well as documents produced to 20. Trade Registry
complete a process and which remain
submitted to the court clerk, and any copies ART 397. - The following are exempt from
delivered, under the condition that such stamping:
documents expressly state their
destination. 1. Copies of registration from the registry
of commerce delivered in pursuance of the
17. Civil and Military Allowances law.
2. Copies of documents lodged with the
ART 394. – Are exempt from stamping and clerk of the Tribunal of first instance,
registered free of charge if stamping acting as a trade tribunal, by foreign
process is needed Acts produced towards commercial companies.
and in pursuance of the provisions relating
to civil and military pensions and disability, 21. Directories
old age or widow pensions.
ART 398. - Are produced on unstamped
18. Family Allowances paper the logbooks that bailiffs and court
clerks keep in pursuance of the provisions
ART 395. – Are exempt from stamping and relating to registration and in which they
registered free of charge if stamping record all acts, notices, judgements and
process is needed, act produced towards court orders which are exempt from the
and in pursuance of the provisions relating process of stamping and registration, as well
to family assistance. as bulletins no. 3 of the criminal records
produced by them.

91 Revised 2007
25. Workers Unions
22. Business Cooperatives
ART 402. - Are exempt from registration
ART 399. - Are exempt from all taxes and stamping duty all acts and
registration and stamping taxes all acts and transfer concluded by professional unions
transfer concerning companies and created according to the labour code, and of
organisations of a co-operative character which all the taxes would be at the expenses
constituted and functioning according to the of the said professional unions
provisions of the law no. 67-171 of July
18th, 1967, of which related taxes would be 26. Labor
at the expense of the said companies or
organisations. ART 403. - All documents provided to
verify employment are exempt from
Such acts and transfer shall contain, in stamping.
addition to an express reference to the
present provisions, the date of the decision
approving the co-operative company. ART 404. – Are exempt from stamping all
The exemption granted by this article procedural acts, court decision and any
applies to the acts of constitution of co- other acts necessary to their enforcement
operative companies and their associations. towards the procedures before Labor court.
The same exemption applies to actions on
23. Companies Where the Investment is appeal or to the supreme court.
Partly Made of Public Funds

ART 400. – Are registered free of charge


acts of constitution or increase in the
capital of companies whose initial capital or
capital after increase is constituted of at
least 51% public funds.

Similarly shall be registered free of charge


acts of creation of a company which
benefits from a long term fiscal regime and
whose capital, of at least 200 000 000 UM,
is in addition constituted by at least 20%
Mauritanian public funds, shall be registered
free of charge.

24. Benefit Societies

ART 401. - All acts, documents and pieces


of writing concerning union companies and
their associations are exempt from
registration taxes and stamp duty except
acts transferring property or the use of
immovables.

Professional organisations legally created,


which allow in their constitution union
association for their subscribing their
members, benefit from the fiscal immunities
granted to union union association.

92 Revised 2007
CHAPTER IV

TAX ON REAL ESTATE ADVERTISING

Section I ART 408. - The appraisal is undertaken and


carried out according to the procedures set
TAX FALLING INTO THE out in articles 474 and 553.
GOVERNMENT’S BUDGET In case that an under-appraised value is
recognised, penalties are paid in accordance
ART 405. - The taxable base option, the with the provisions of the said regulations.
index rate and the tax collection rules for
the benefit of the State's budget, for the
completion of the process provided for in ART 409. - The following are collected for
the decree of July 26th, 1932 reorganising the benefit of the budget:
the regime of real property, are established
according to the following provisions. 1. For registration carried out in the real
estate books, on the market value of the
registered building: 2%.
ART 406. - The proportional taxes 2. For the recording of an act creating or
collected for the benefit of the budget are transfer of intangible property, on the
paid: amounts stated: 1%, except for the
registration of foreclosures or of the
1. In registration matters, on the market general body of the creditors or of a
value attributed to the buildings in the subrogation of mortgage, for which process
requisitions. is only a 0.5% tax is payable.
2. In registration matters (constitution,
transfer or cancellation of right in Rem), on In case the registration relates to several
the amounts stated in the acts if it is property titles, regardless of the number of
regarding rights created, transferred or such titles, the tax for the benefit of the
cancelled in exchange for a correlated cash budget can only be collected once on the
consideration or, if not, on an estimate of total amounts to be subscribed.
the market value of the rights created, 3. For the recording of a title in the
transferred or cancelled provided by the registry of deeds (registration office
parties. concerning real estate titles) cancelling
intangible property: 0.5%.
For the collection of taxes, the portions of 4. For the renewal of an registration made
amounts and values lower than 100 UM are on the property title at the time of
not taken into account. registration, on the amount of the
registration: 1%.
5. For the creation of a new property title
ART 407. - When the amounts stated in the following the joining or division of preceding
act or the estimated values given by the titles, on the value of the transferred
parties appear to be lower than the real parcels only: 1%, such tax merging with the
value of the created, transferred or tax owed for the recording of the transfer.
cancelled rights, the Registrar is able to
have an appraisal carried out to determine A minimum of 2000 UM is payable for the
the exact value of the said rights. process referred to in points 1 to 4 above
which would lead to 2000 UM in proportional
taxes.

93 Revised 2007
ART 410. -In the case where the ART 416. – It is due to the Registrar of
regulations mandates the compulsory real property a salary :
delivery of a property title upon the expiry
of the appraisal, the payment and recovery A. Proportional Salaries
of the registration taxes and real estate
publication taxes payable at the time of 1. For the completion of the process of
creation of the acts of transfer shall be registration, on the market value of the
noted and pursued according to the registered building: 0.50%.
conditions applicable to acts transferring
the ownership of immovables 2. For the registration registration as real
property of an act constituting or
transferring of intangible property: 0.20%
ART 411. - Any formalities other than except for the registration of foreclosures
those specificaly referred to in article 409 or of the general body of the creditors or
do not give rise to any tax. of a subrogation of mortgage, for which
process is only due a 0.10%.
Section II
In case the registration relates to several
REMUNERATIONS OF CURATORS AND property titles, regardless of the number of
CLERKS such titles, the tax for the benefit of the
budget can only be collected once on the
ART 412. - The tax base, the rates and total amounts to be subscribed.
rules of payment of the salaries of
Registrars and wages of clerks of court, due 3. For the registration as real property of
by the parties requesting the completion of an act cancelling a intangible property:
the process provided for by the decree of 0.10%.
July 26th, 1932, reorganising the real
property regime, are established in 4. For the renewal of an registration made
accordance with the following methods: on the property title at the time of
registration, on the amount of the
I. Salaries of Curators registration: 0,20 %.

ART 413. - The salaries established for the 5. For the creation of a new property title
benefit of the Registrars represent the following the joining or division of preceding
allowance due for the responsibility taken on titles, on the value of the transferred
by for the of execution of the process. parcels only: 0,20 %, such tax merging with
the tax owed for the recording of the
transfer.
ART 414. - The proportional salaries owed
to the Registrars are paid on the same basis For the processes mentionned on the above
as the proportional taxes collected for the section, the mimimum tax collextion is fixed
benefit of the State's budget. at 100 UM.

B. Fixed Salaries
ART 415. - In the event of insufficiency
duly noticed, according to the procedure set 1. For the registration as real property of
out in article 553, of the amounts stated in an acts modifying a intangible property, or
an act or of the estimated values, a salary of the order authorising a temporary or pre-
supplement is payable in all cases where any notation, or of an opposition in the event of
additional tax is payable. a deferred registration: 100 UM.

94 Revised 2007
2. For the registration or the cancellation of ART 417. - Any formalities other than
an order for seizure or an unavailability those referred to in the preceding article
clause : 100 UM. do not lead to any salary.

3. For the preparation of each certificate of D. Salary Deductions


registration: 20 UM.
ART 418. The annual actual gross salaries
4. For the notification of registration of of the Registrars of real property are
right in Rem, to the holders of copies of real subjected to deductions for the benefit of
property titles or of certificates of the Budget according to the rate set as
registration, by minute or copy: 20 UM. followed :

5. For the creation of each duplicate of From 0 to 120.000 UM none


property title, for the matching of each From 120.001 to 200.000 UM 55 %
copy of the property title: 100 UM; and, in from 200.001 to 300.000 UM 60 %
addition, for the drafting of each duplicate from 300.001 to 400.000 UM 65 %
of analytical slip: 10 UM per slip. from 400.001 to 800.000 UM 75 %
from 800.001 to 1.400.000 UM 80 %
6. For the creation of a new property title from 1.400.001 to 2.000.000 UM 85 %
following the division of previous titles, from 2.000.001 to 5.000.000 UM 90 %
without actual transfer: 100 UM. Above 5.000.000 UM 92 %

7. For the merger of two or more titles into


one, either by joining to one of the titles, or ART 419. - The deduction is made every 3
by creation of a separate title: 100 UM. months by the Registrar himself.

8. To notify the registrar of oppositions


about an act to be registrer after a ART 420. - The Registrar establishes and
division : 20 UM. sends to the Director of Property
(Directeur des Domaines) within the first
C. Salaries Resulting from Public two weeks of each trimester, the statement
Consultation of Property Books of the salaries received during the previous
trimester and since the beginning of the
1. For each certificate of tallying for a year, completed by indicating the date and
copie or for certificate of registration with references of the payment.
the property title: 60 UM.
For the calculation of the percentage
2. For each statement of intangible brackets for the deduction applicable to the
property, belonging to a particular individual salaries of the trimester, it is consider the
or related to a particular building: total amount of salaries received since the
beginning of the year.
- per article 20 UM
- with a minimum of 100 UM Any delay in the payment of the deductions
leads to the payment of interest at the rate
3. For each copy of act or of analytical slip: of 6% yearly on the amounts payable
20 UM per roll.
4. For each duplicate of receipt payement: In the event of change of party in charge of
10 UM. the registration during the course of the
year, or in the case of a temporary
replacement, the deduction, paid on the

95 Revised 2007
total amount for the year, is at the II. Additional Provisions
expenses of the interested parties in
proportion to the salaries received by each ART 423. - If a request for registration
of them during the course of the year under remains unsatidfied, whatever the reason
considered. for the holding of the process, the following
is deducted from the amounts paid:
II. Clerk Wages 1. In all cases, the amount of fees due to
the court clerk.
ART 421. - The amount of 200 UM is 2. In the case where the marking out (land)
payable to the clerks of Tribunals of first has already occurred, half of the
instance for the posting in the courtroom of proportional tax payable to the budget.
the certificates of requests and for the
preparation of certificates. Any difference is refunded to the claimant
who demanded it.
Any other fees payable in the event of
lawsuit between plaintiffs and defendants
are dealt with according to the common law ART 424. - The payment of taxes and
rules. salaries claimed by the Registrar may never
be deferred, for any reason whatsoever,
Section III except by parties paying an appeal in
restitution before the Director of Property
COMMON PROVISIONS (Directeur des Domaines)

I. Exemptions
ART 425. - The total amount collected at
ART 422. Are exempt from all taxes, fees the time of the process requested at the
and salaries procedures undertaken in order office of Registration of property and
to obtain the registration of buildings property rights must be indicated clearly in
belonging to the State as well as any figures, as follows:
transfers and any other registration
whatsoever related to such buildings. 1. For the registration procedure, at the
bottom of the first page of the cover
The State and the territorial communities protecting the copy of the property title
are granted the same exemption for given to the applicant;
transfers and all other registration s
relating to buildings they would have 2. For subsequent clause, at the bottom of
purchased from individuals. the duplicate of the analytical slip of the
act mentioned which must remain appended
The State and the territorial communities to the same copy.
are granted the same exemption for
transfers and all other registrations
relating to buildings they would have ART 426. - The parties have, in addition,
purchased from individuals. the right to request in any case, from the
Registrar, details of the taxes, salaries and
However, auctioneers, dealers and any party various fees making up the global amount
acquiring buildings from the above reported as described in the previous
mentioned communities become liable for article.
registration expenses when such formality
was required prior to the grant of such
buildings.

96 Revised 2007
PART II

TAX COLLECTED FOR THE BENEFIT OF TERRITORIAL COMMUNITIES

SINGLE TITLE

ADMINISTRATIVE LOCAL TAXES

CHAPTER I

REAL ESTATE TAX ON BUILT ESTATES

Section I move it without damaging the building, or


which lies on special floors that are
TAXABLE PROPERTIES attached to the building, as well as all
commercial or industrial installations
ART 427. - 1. It is fixed an annual tax on assimilated to constructions.
built properties except those that are
expressly exempt. Section II

By built properties, it is meant all EXEMPTIONS


constructions of masonry, iron, wood and
other materials, which are permanently ART 428. - The following are exempt from
fixed to the ground, so that it is impossible the land tax on built properties:
to move them without destroying them.
1. Blocks, buildings or constructions
2. The following are also subject to the land belonging to the State and to territorial
tax on built properties: communities
2. Blocks, buildings or constructions
a) The bare land of buildings and land belonging to public establishments of an
constituting an indispensable and immediate administrative nature when they are
temporary site of the constructions. assigned to a public service or general use
under the condition that they do not
b) The lands assigned to a commercial, generate any income.
industrial or artisanal use, such as work 3. Monuments used as public places of
sites, storage areas for goods and other worship.
sites of the same nature. 4. Work site built for the distribution of
potable water and electric energy.
The lands assigned to a commercial, 5. Buildings used by farms as wearhouse for
industrial or craft use, such as work sites, animals or crops.
storage areas for goods and other sites of 6. Buildings belonging to foreign States and
the same nature. assigned to the official residence of their
diplomatic and consular missions approved by
c) Equipment tools of industrial the Mauritanian government.
establishments permanently fixed to the 7. Buildings used for eduational purposes.
land in such a way that it is impossible to
97 Revised 2007
8. Buildings assigned to medical or social However, when the price has been
work assistance. recognised as being insufficient, the value
9. Traditional huts However, the buildings to be retained is the one fixed by the
referred to in points 8, 9 and 10 above are Registration Service.
taxable when they are rented out.
2. For the equipment and the installations
Section III referred to in paragraphs 2-3 of article
427, the rental value is fixed, in the
TAXABLE BASE - DETERMINATION OF absence of rental contract, at 14% of the
RENTAL VALUE cost price inclusive of all taxes.

ART 429. – Buildings subjected to the land Section IV


tax on built properties are taxable
according to their rental value as at January TAX DEBTOR
1st of the year of taxation after deduction
of a fixed reduction of 20% for the ART 431. The land tax on built properties
consideration of the wear and tear and is due for the whole year by the owner or
maintenance and repair costs. the party in possession as at 1 January of
the taxable year, except in the case
provided for in article 433.
ART 430. - (nouveau). - The rental value is The payable tax on built property is dur for
the price that the owner or party in the whole year by the owner, the property
possession gets from his buildings when he holder or the obvious owner.
leases them or, if he occupies them himself, Is consider as obvious owner any individual
what he could get for them if he leased uccupying the property and able to state the
them. exact name and address of the owner.

1. For the buildings referred to in paragraph Section V


1 and at section 1 and 2 of paragraph 2 of
article 427, the rental value is determined TAX RATE
by means of written contracts or verbal
rental agreements entered into in standard ART 432.– The land tax on built properties
conditions. In the absence of related is calculated on the taxable base as defined
agreements, the rental value is determined in article 429 at the a rate voted by
by comparing with similar buildings for municipal council in the limits of minimum
which the rent as been notified to the and maximum followed : 3% and 10%.
Taxation Department, or is widely known. If
none of these processes can be used, the For the calculation of the tax, the taxable
rental value is determined by applying the base is rounded down to the nearest one
rate of 14%: hundred ouguiyas.

a) - to the cost price of the building, all The obvious owner are mandated to inform
taxes included, if no transfer for valuable before February 28th of each year, the tax
consideration has occurred since its authorities, the completion of new buildings,
completion. the home improvement made to the existing
buildings or to their use.
b) -to the price expressed in the most Failure to provide a declaration whithin the
recent act of transfer if the building was deadlines leads to a fine from 5000 to 20
subject to transfers since its completion. 000 UM towards the payable taxes.

98 Revised 2007
For the communities where are located the
tax services, an amandement from the
ministry of finance can empower mayor upon
request to proceed with the enventory of all
taxable bases, the calculation of taxes, and
the creation of functions.

The mayors assigned to such procedures are


mandated to inform the general director of
Services on september 30th of each year
the list of taxpayers and the amount of
taxes they are liable for.

Section VI

PARTIAL TAX WAIVING

ART 433. - In the event of accidental


destruction, in whole or in part, or voluntary
destruction of their building during the
course of the year, the owners or parties in
possession may request in the form set out
in article 560, a reduction of the tax in
proportion to the time remaining between
the first of the month following the
destruction or opening of the destruction
site and December 31st of the same year.

Section VII

PROPERTY TRANSFERS

ART 434. - The transfers of real estate


property are carried out at the request of
the interested parties.

They can, however, be automatically applied


in the functions, upon authorisation of the
General Director of Taxation, by tax officer
based on certain documentation that may
have come to their attention.

ART 435. – As long as the the transfer has


not been effected, the previous owner
continues to be taxed on the function, and
he, his legal beneficiaries or natural heirs
can be accountable to pay the land tax, only
if they have a right of recourse against the
new owner.

99 Revised 2007
CHAPTER II

PROPERTY TAX ON AGRICULTURAL LAND ASSIGNED TO MARKET GARDENING,


CEREAL, FRUIT AND FLORAL CULTIVATIONS

ART 436. - 1. Communities can establish Taxpayers who have not paid their taxes in
through deliberation of the Town Council, accordance with the above conditions shall
along with the adoption of the initial budget, be named in a special recovery statement
a land tax on agricultural lands assigned to made enforceable by the Mayor. The taxes
market gardening, cereal, fruit or flower and a penalty of are immediately payable.
cultivation. They are recovered in accordance with the
procedures, and with the guarantees,
2. Such land tax is due by the farmer of the sureties and privileges, provided for by this
taxable agricultural land. code.

3. The annual amount of such tax is decided The regulation of the payments and
each year by deliberation of the Town execution of special recovery statements
Council. It cannot exceed 100 UM per gives rise to the production of a title to the
hectare of exploited land. payments imputed to the Parties, Chapters
and Articles listed in the communities
4. The tax on agricultural lands is budget index according to the nature of the
established by annual census. In product.
communities where the Tax Department is
not represented, the General Director of
Taxation may delegate to the secretary-
general of the said community the power to
carry out the census and establish the land
tax.

The general secretaries to whom such


powers are delegated shall provide to the
General Director of Taxation, by September
30th of each year, the compiled list of
taxpayers and of the tax payable by them.
Errors or omissions are rectified through
the rotating turns.

5. The tax on agricultural lands shall be paid


immediately at the time of the enventory
operation.

For that purpose, the agent in charge of


collection, who go with the agent in charge
of the enventory (census), delivers a ticket
which represents the amount of tax payable,
or establishes an invoice requiring immediate
payment, which gives rise to the delivery of
a receipt taken from a counterfoil book.

100 Revised 2007


CHAPTER III

RESIDENCE TAX

Section I Government employees and civil and military


employees living in buildings belonging to the
TAXABLE PREMISES State, the regions, the community, public
establishments, are taxable for the
ART 437. - premises assigned to their personal
1. The residence taxes are payable : residency.
a) For all premises assigned to residence.
b) For all premises used by 2. Are exempt:
companies, associations, groups and other
private organisations not liable for the tax - The State, the regions, the community
on licences. and public establishments of an
administrative function.
2. The following are not subject to taxes - Ambassadors and other diplomatic agents
: of foreign nationality in the community of
a) Premises assigned to a professional, their official residence and only for that
industrial, commercial and artisanal use, residence, to the extent that the
liable for the proportional tax on countries they represent grant similar
licences; advantages to Mauritanian ambassadors
b) Premises used for the carrying out of and diplomatic agents.
their activities by taxpayers subject to - Humanitarian organisations and
the community taxes provided for in charitable and aid organisations; the
article 463 and subsequent articles; members and personnel of such
c) Buildings used for agricultural activities organisations remain taxable for the
d) Premises set aside for public worship; premises allocated to their personal
e) Premises intended for the residence.
accommodation of students in schools and
boarding schools; Section III
f) Premises used by hospitals and medical
centres, except those premises used for TAX RATES
personal accommodation.
g) Government offices. ART 439. - 1 –. The tax rate est based on
the category in which the premises belongs
Any part of the above premises used as to. Premises are divided based on their
personal accommodation, remains subject to nature in five categories according to the
the taxes. municipal council:
2 – Tax rates are fixed every year by means
Section II of amendements from the municipal council
in the maximum limit of 15.000 UM per
INDIVIDUALS LIABLE TO TAX premises.

ART 438. - 1. The rates are owed by any For assesment purpose, municipal councils
individual who has, on any account can for each county, neighbourhood, lot of
whatsoever, the availability or right of use their community with different features,
of taxable premises, even if the person does fixe different tax rate corresponding to
not in fact occupy them. them.

101 Revised 2007


Section IV Section VII

PLACES OF TAXATION PAYMENT

ART 440. - ART 440. – Individuals or ART 443. - The residence taxes shall be
legal entities are liable for the residence paid immediately at the time of the census
tax in the community where the premises (inventory) operation.
they have at their disposal or for their use
are located. For that purpose, the agent in charge of
collection, who go along with the agent in
Section V charge of the census, delivers a ticket
representing the amount of rate payable, or
TAX Establishment establishes an invoice requiring immediate
payment, which leads to the delivery of a
ART 441- The residence taxes rates are receipt taken from a counterfoil book.
established by way of annual census during Taxpayers who have not paid their taxes
which the premises are classified in one of according to the above conditions shall be
the five categories of the scale according to noted in a special recovery project made
their features. enforceable by the Mayor. The rates and a
penalty of 50% are immediately payable.
In the communities where the Tax They are recovered according to the
Department is not represented, the General procedures, and with the waranties, sureties
Director of the Tax Department may and privileges, provided for by this code.
delegate to the general secretaries of the
corresponding community, the power to The regulation of the collection and
carry out the census and establish the execution of special recovery projects leads
residence rates. to the production of a title to the payments
deducted from the Parties, Chapters and
In the communities where the Tax Articles listed in the section budget index
Department is represented, an amendement according to the nature of the product.
from the ministry of Finance can delegate
to the mayor upon request, the excecution
of an inventory or census and assesment of
the residency tax.

Errors and oversight noted are adjusted


means of turns.

Section VI

PAYABILITY

ART 442. - The taxe is due for the whole


year for each premise an individual enjoy
the availability or use.

102 Revised 2007


CHAPTER IV

LOCAL TAX

ART 444. - The communities have the power to establish by way of deliberation of the Town
Council, along with the adoption of the initial
budget, community rates.

ART 445. - The Shire community taxes are


due by the head of family, within the
meaning of article 85, who although living in
the community do not fall within the field of
application of the residence tax.

The annual amount of such rates,


determined by deliberation of the Town
Council, shall not exceed 300 UM.

The taxes are established, collected and


recovered in the same conditions as the
residence tax.

103 Revised 2007


CHAPTER V

LICENSE

Section I - the State and its Service departement,


including the office dealing with the safety
INDIVIDUALS AND BUSINESSES of food;
LIABLE TO TAX - territorial communities
- humanitarian organisations and charity and
ART 446. - A business license is required assistance organisations;
every year by any individual or legal entity - public establishments for the distribution
carrying out a professional activity of water.
volontarely, even if they are exempt from
the tax on industrial and commercial profits Section III
or from the tax on non-commercial profits.
LICENSE RATES
Section II
ART 448. - The business license includes
EXEMPTIONS only a fixed tax and a proportional tax.

ART 447. - are exempt from the business ART 449. - The fixed tax depends on the
license: total turnover realised during the preceding
year in the area of the community taken into
- individuals, except carriers, who satisfy account :
the conditions set out in articles 7 and 29
defining the field of application of the The fixed tax is paid based on the following
estimated tax regime, provided that they scale below:
have not opted for the regime of simplified
real profit on industrial and commercial
profits ;

CATEGORY TURNOVER FIXED TAXE


1: more or equal to 600.000.000 : 1.500.000
2: from 500.000.000 to 600.000.000 : 1000.000
3: from 400.000.000 to 500.000.000 700.000
4: from 300 .000.000 to 400.000.000 : 450.000
5: from 200.000.000 to 300.000.000 : 300.000
6: from 6.000.000 to 37.500.000 : 100.000
7: below 6.000.000 : 50.000

For the application of the above scale, Order 2000 – of January 10th, 2000
turnover coming from retail sales of pertaining to law of finances for 2000)
petroleum products is only counted up to
25% of its amount. ART 451. - The provisions of this article
are repealed
Order 2000 – of January 10th, 2000
ART 450. - - The provisions of this article pertaining to law of finances for 2000)
are repealed

104 Revised 2007


Section IV automatically either proceeds to recover
the additional taxes, or to reduce the
PLACES OF TAXATION - TERMS AND excess taxes.
CONDITIONS OF TAXATION OF
SECONDARY INSTITUTIONS The following year, the business license is
calculated according to the turnover
ART 452. - The business license is payable actually realised during the previous year,
in each community where the taxpayer has a extrapolated on a twelve months period.
professional installation or professional
premises, an office or a worksite, or any Section VI
other place referred to in article 450.
SETTLEMENT OF TAXATIONS
The individuals or legal entities with this
above characteristics shall provide to the ART 455. – Taxpayers subjected to the
General Director of the Tax Department, at simplified real profit taxation must
the latest on February 28th of each year, determine and pay immediatly at the latest
the amount of turnover realised during the thirty days following the deadline set for
preceding year in the territorial area of the declaration submission for their result
each community. according to article 14, the license amount
due on the taxable base of the declaration.

ART 453. - Any operations carried out by a Section VII


business license holder in his own premises
or in separate premises on the account of a CARRIERS
third parties he/she is representing, leads
to a separate taxation from the business ART 456. - Individuals and legal entities
permit established in the name of the carrying out activity of land transportation
represented party. of persons or goods and the owners of
utility vehicles with a load capacity
Section V exceeding two tonnes shall pay per vehicle
used a business license tax according the
INDIVIDUALS WHO STARTS A scale below :
BUSINESS OR ACTIVITY IN THE
COURSE OF THE CURRENT YEAR

ART 454. - Any individuals carrying out an


activity subjected to the tax on license,
during the course of the year, must declare
that activity in writing, within the following
three days, to the Tax Department in the
place where the activity is carried out, and
to immediately pay the tax due. The fixed
tax is based on the turnover that the
Taxation Department estimates between
the day of the begenning of the activity and
31 December.

When the amount of tax so estimated is


lower or higher than the tax payable on the
turnover actually realised, by more than
30%, the Taxation Department

105 Revised 2007


I/ Vehicles exclusively providing transportation within surrounding areas and suburbs other
than NOUAKCHOTT and NOUADHIBOU

Type of Vehicle Taxe

Any type of vehicles with less than 9 seats 2 500 UM


Any type of vehicles with more than 9 seats 5 000 UM
Utility vehicles with a loading capacity equal or less than eight 8 000 UM
tonnes
Utility vehicles with a loading capacity from eight to twelve 10 000 UM
tonnes
Utility vehicles with a loading capacity exceeding twelve tonnes 25 000 UM

II/ Vehicles exclusively providing transportation within the followings cities; NOUAKCHOTT
and NOUADHIBOU

Type of Vehicle Taxe

Any type of vehicles with less than 9 seats 5 000 UM


Any type of vehicles with more than 9 seats 10 000 UM
Utility vehicles with a loading capacity equal or less than eight 8 000 UM
tonnes
Utility vehicles with a loading capacity from eight to twelve 10 000 UM
tonnes
Utility vehicles with a loading capacity exceeding twelve tonnes 30 000 UM

III/ Vehicles providing interurban transportation

Type of Vehicle Taxes

Any type of vehicles with less than 9 seats 7 000 UM


Any type of vehicles with more than 9 seats 15 000 UM
Utility vehicles with a loading capacity equal or less than eight 25 000 UM
tonnes
Utility vehicles with a loading capacity from eight to twelve 30 000 UM
tonnes
Utility vehicles with a loading capacity exceeding twelve tonnes 55 000 UM

The payment of the license tax is made at agents and any agents empowered to give
the same time as the payment of the tax on fines in the matter of road traffick.
motor vehicles, by an immediate payment The increase provided for by article 166
title provided by the Tax Department. applies to the taxes on business license due
by transporters.
It is the carriers' responsibility to ensure
that the Treasury's accountant provides
them with a payment receipt per vehicle
along with the vehicle registration number,
the number of seats or the loading capacity.

The payment receipts shall be presented at


the request of the duly commissioned tax
106 Revised 2007
ART 457. - The receipts from the license
tax on inbounds and outbounds
transportation are credited on a temporary
deduction account for receipts included in
the index of the accounts of the Treasury,
and allocated for the benefit of the
communities following the conditions laid out
by joint Order of the Ministers in charge of
the Interior and of Finances.

Section VIII

PROOF OF LICENSE PAYMENT

ART 458. – The receipt delivered by the


Treasury's agent represents the proof of
payment of the license for the current year.

It must be shown upon any request from any


Tax agents and officers and agents of the
Criminal Investigation Department.

Parties subjected to the license tax who


cannot prove their taxable base will have to
pay the tax for the full year, without any
harm to a fiscal fine equal to 25% of the tax
amount.

107 Revised 2007


CHAPTER VI

LICENSE DUTY

Section I

GENERAL PROVISIONS

ART 459. - Is subjected to the licence tax,


any indivuduals or legal entity in the
wholesale or retail sale of alcoholic or
fermented beverages, either for immediate
consumption or take-out.

ART 460. - The licence tax is due for the


whole year, regardless of the time when the
taxpayer begins or ceases its operations.

ART 461. - All provisions related to the


taxable base, the recovery and control of
the payment of the business license tax are
applicable following license regulations.

Section II

RATES

ART 462. - The licence tax is set at 25 000


UM. It is payable for each institution or
work site run by the taxpayer.

108 Revised 2007


CHAPTER VII

ADMINISTRATIVE LOCAL TAXES

Section I

FIELD OF APPLICATION

ART 463. – Individuals whose activities fall


within the field of application of the tax on
industrial and commercial profits, as defined
in articles 1 and 2, and who satisfy the
conditions laid out in article 29 to be
granted from the benefit of the estimated
regime, and who have not opted for the
simplified actual regime, are subject,
according to the nature of their principal
activity, to one of the taxes provided for in
article 465.

Section II

RATE

ART 464. - ART 464. - The monthly rates


for community taxes depends on the type of
the main profession or activity activity
carried out.

For each profession practiced or activity


carried out the rate changes according to
the volume of business normally produced.

The rating of the taxpayers in one of the


five categories listed in article 465 is done
according to the size of their premises, of
their stocks, of their equipment, of their
personnel, of their goodwill and of their
availability to pay tax.

ART 465. The tax rates are provided each


year, by means of amendement from the
Town Council, along with the passing of the
initial budget, for each profession practiced
or activity carried out, and for each
category, within the limits of 50 UM to 6
000 UM set out in the below scaled :

109 Revised 2007


Nature des activités Monthly Tax rates
1st category 2nd category 3rd category
1. Tradings
- Food Product 3000 to 6000 1000 to 3000 500 to 1000
- Fruit and vegetables 2000 to 4500 700 to 2000 200 to 700
- Fish Sales 1500 to 3000 500 to 1500 100 to 500
- Fish drying 1000 to 2000 500 to 1000 100 to 500
- Butchers (slaughterhouse and shops) 3000 to 6000 1000 to 3000 500 to 1000
- Butchers free stands (in markets) 2000 to 4500 700 to 2000 200 to 700
- Meat barbecue free stands (dibiteries) 1000 to 2000 500 to 1000 100 to 500
- Bakeries 3000 to 6000 1000 to 3000 500 to 1000
- Bakeries shops 1000 to 2000 500 to 1000 100 to 500
- Pastries Shops 3000 to 6000 1000 to 3000 500 to 1000
-Milk Sales 1500 to 3000 500 to 1500 100 to 500
- Water sales 1000 to 2000 500 to 1000 50 to 500
- restaurants –bars 3000 to 6000 1000 to 3000 500 to 1000
- Clothing and shoes 3000 to 6000 1000 to 3000 500 to 1000
- Household goods-houseware 3000 to 6000 1000 to 3000 500 to 1000
- Hardware shops 3000 to 6000 1000 to 3000 500 to 1000
- Construction tools 3000 to 6000 1000 to 3000 500 to 1000
- Auto parts shops 3000 to 6000 1000 to 3000 500 to 1000
- pharmacies 3000 to 6000 1000 to 3000 500 to 1000
- opticiens 3000 to 6000 1000 to 3000 500 to 1000
- librairies-paper shops 3000 to 6000 1000 to 3000 500 to 1000
- Newspaper 1000 to 2000 500 to 1000 100 to 500
- Jewelries 3000 to 6000 1000 to 3000 500 to 1000
- Souvenirs and craft shops 3000 to 6000 1000 to 3000 100 to 500
-Music stands 3000 to 6000 1000 to 3000 200 to 500
- Wood coal and wood shops 1000 to 2000 500 to 1000 50 to 500
- Sale of various articles and products in shops 3000 to 6000 1000 to 3000 500 to 1000
- Sale of various articles and products on free 1000 to 2000
- Hawkers 500 to 1000 50 to 500
- Sale of fuels and lubrifiants 1000 to 2000 500 to 1000 50 to 500
- Other trades not mentioned 3000 to 6000 1000 to 3000
3000to 6000 1000 to 3000 100 to 1000

Section III workshop, worksite or other place, is taxed


separately.
PLACES OF TAXATION
Section IV
ART 466. – Community taxes are payable in
each community where the individuals TAX SETTLEMENT
referred to in article 463 practices a
taxable line of work or activity. ART 467. – Communities must prepare,
during the month of January of each year,
When within the area of a same community, final lists, by type, profession or activity, of
an individuals practices his or her profession the taxpayers assigned to community tax.
or carries out his or her activity in several
separate places, each boutique, shop,

110 Revised 2007


Such lists are regularly updated as the Section VI
monthly recovery tax process is been
carried out. PROOF OF TAX PAYMENT

The taxes are established by the ART 469. - The ticket, or receipt, provided
communities using monthly census, during by the officer in charge of the collection
which the taxpayers are categorised into represents a proof of payment of the
one of the five categories of the scale monthly tax.
according to the caracteristics laid out in
article 464. The tickets, or receipts, shown upon the
request of any agent of the Treasury,
Section V agents and officers and agents of the
Criminal Investigation Department, and a
TAX PAYMENT failure to do so leads to the seizure, at
their expense, of their equipment and goods.
ART 468. – Communities taxes must be paid
immediately at the time of the monthly
census (inventory) operations.

For that purpose, the officer in charge of


collection, who goes along with the officer in
charge of the census (inventory), delivers a
ticket which representing the amount of tax
payable, or establishes an invoice requiring
immediate payment, which leads to the
delivery of a receipt taken from a
counterfoil book.

Taxpayers who have not paid their taxes


according to the above conditions shall be
noted in a special recovery project made
enforceable by the Mayor. The rates and a
penalty of 50% are immediately payable.
They are recovered according to the
procedures, and with the waranties, sureties
and privileges, provided for by this code.

The regulation of the payments and


execution of special recovery statements
leads to the production of a title to the
payments imputed to the Parties, Chapters
and Articles listed in the shire budget index
according to the nature of the product.

The regulation of the collection and


execution of special recovery projects leads
to the production of a title to the payments
deducted from the Parties, Chapters and
Articles listed in the section budget index
according to the nature of the product.

111 Revised 2007


CHAPTER VIII

TAX ON LIVESTOCK

ART 470. - The provisions of this


article are repealed.
(order 94.001 of 15/01/1994 pertaining to
law of finances for 1994).

ART 471. - The provisions of this


article are repealed.
(order 94.001 of 15/01/1994 pertaining to
law of finances for 1994).

ART 472. - The provisions of this


article are repealed.
(order 94.001 of 15/01/1994 pertaining to
law of finances for 1994).

ART 473. - The provisions of this


article are repealed.
(order 94.001 of 15/01/1994 pertaining to
law of finances for 1994).

112 Revised 2007


CATEGORY II

COMMON PROVISIONS

CHAPTER I

ADJUSTMENTS AND AUDITING

Section I The provisions of this article do not apply in


the case of automatic taxation, adjustment
ADJUSTMENTS or assesment of the taxable base.

ART 474. – When the Administration notes


an insufficiency, an inaccuracy, an oversight ART 475. - 1. When a taxpayer requests
or a concealment of the elements used as the discharge or rebate on one of the duties
the base for the calculation of taxes, duties or taxes referred to in titles I, II and III
or taxes owed by the reason of this code, of Book I of this code, the authorities can
the corresponding adjustments are made at any time during the process and
according to the following procedure: notwithstanding the deadline of the
recovery period, object to compensation
1 - The Inspector informs the taxpayer of between the rebate accepted as justified
the reason and grounds for the intended and the insufficiencies or oversights of any
adjustment. At the same time he invites the type noted during the investigation in the
concerned party to provide his agreement taxable base or the calculation of the
and statement within a period of 8 days disputed tax.
from receipt of such notification. Failure to
provide an answer within 8 days will leads to 2. . The compensations provided in
a tacit agreement to the adjustments paragraph 1 may be made in the same
notified. conditions with respect to registration
taxes and stamp duty collected for the
2 – If the taxpayer agrees within the benefit of the State.
deadline period or if any statements 3. The compensations provided for in
provided during that period are recognised paragraphs 2 and 3 are made under the
as being well-founded the authorities same conditions for the benefit of the
proceeds with the establishment of a AMR taxpayer with respect to whom the
according to the taxable base agreed on by Authorities makes an adjustment, when the
the concerned party. interested party claims an overcharge is
done at his expenses or when the
3– If statements have been provided within adjustments results show a double taxation.
the deadline period and the disagreement
still exist, tax calculation is done according Section II
to the figures determined by the Tax
Inspector and notified to the taxpayer. The AUDIT OF THE TAXPAYERS
desagreement for the adjustment is issue
by the authorities. ART 476. - The agents of the fiscal
The taxpayer can, by judicial recourse, services are empowered to check the
request a rebate on the taxes after the taxable base of all of the duties or taxes
AMR recovery has been imposed. due by the taxpayer they are auditing.

113 Revised 2007


However, the verifications of accounts on When adjustments are intented based on an
the spot can only be made by an agent with audit, the taxpayer shall be informed by
at least the rank of an Inspector. notification made according to the
conditions set out in article 477. The
The auditor informs the taxpayer eight days taxable bases are automatically valued when
in advance of the inspection of his the fiscal verification could not take place
establishment, by certified letter with because of the taxpayer or third parties.
acknowledgment of receipt, stating that he
can be assisted by counsel of his choice. The
taxpayer may request by letter to the
Director General of Taxation, within two
days of receipt of the notification of
verification, that the verification be
reported.

For the auditing made unexpectetly or on a


regular basis, the auditor must show a visit
permit signed by the General Director of
the tax department. The said visit permit
gives the right to the auditor to have access
to all accounting records of the company.

ART 477. - The auditor informs the


taxpayer eight days in advance of the
inspection of his company, by certified
letter with acknowledgment of receipt,
stating that he can be request assistance
from any council of his choice.

The taxpayer can request, two days after


receiving the certified letter, to postpone
the audit by writing a letter to the General
Director of the tax department.

The taxpayer is mandated to show upon the


request of the auditor all documents, books
and papers as provided by law.

The total obstruction of the verification


(failure to produce any document at all or
refusal to be audited) is punishable by a fine
of 1 000 000 UM.

The partial obstruction of the verification


(failure to produce certain documents) is
punishable by a fine of 400 000 UM.

Such fines are applied in addition to the


taxation mandated after an audit.

114 Revised 2007


CHAPTER II

FISCAL AND CRIMINAL PENALTIES

Section I Section II

FISCAL PENALTIES CRIMINAL PENALTIES

ART 478. – The late paiment or submision is ART 479. - Without any inconsistancy to
punishable by a fine : the particular provisions of this code,
anyone who has fraudulently escape or has
- of 10% when it is less than two months . attempted to fraudulently skip the
- de 25% when it is more than two months. calculation of the total or partial payment of
- -The late paiment or submision of a taxes, either by voluntarily omitting to
declaration, with or without deductions, provide a declaration within the deadline
is punishable of a fine of 20.000 ouguiyas period, or by organising his insolvency or
per month. creating an obstacle by other devices to the
- IIn the event of discount on the taxable recovery of tax, or by acting in any other
base or on the taxes due, the amount is fraudulent manner, is punishable,
increased by : independently from the tax penalties which
may apply, by a fine of 50 000 UM to 300
* 10% if the amount of the said taxes do not 000 UM or imprisonment of six months to
exceed half of the taxes actualy due. two years, or both.
* 25% if the amount of the said taxes do
not exceed half of the taxes actualy due If the facts happened were facilitated by
and in case of an automatic taxation due to means of either purchases or sales without
the lack of declaration with a minimum of invoices, or invoices which do not relate to
100 000 ouguiyas. actual operations, the author of such
invoices is punishable by fine of 50 000 UM
In case of fraudulant act or non paiment of to 1 000 000 UM or imprisonment of six
taxes and deposits on IMF, IRF and tax months to three years, or both. The
contribution, the amount due is increased by provisions of article 463 of the penal Code
40%. apply.

Any business agent, expert or any other This article however only applies, in the case
individuals, association, group or company of concealment, if it exceeds one tenth of
who as an activity keep and manage the taxable amounts or 100 000 UM.
accounting records of clients, who has In case of a re-offence within a period of
assisted with the creation or use of five years, the taxpayer is punished by fine
documents or information recognised as of 150 000 to 3 000 000 UM and
inconsistent, is, without any harm to the imprisonment of one to five years.
penalties applicable pursuant to article 481,
punishable by a tax fine set at 10 000 UM Legal lawsuit proceedures are initiated by a
for each breach. complain from the Finance Minister. Such
The offender and his client are jointly liable complain can be submitted until the end of
for the payment of the fine. the third year following the year during
This article is repealed and replace by the which the breach was committed.
articles nos 51, 61, 69 TER, 71, 83, 113, 166,
176, 184 quaterdeciès, 216, 217, 218, 219,
458.
115 Revised 2007
ART 480. - Articles 59 and 60 of the Penal
Code apply to the accomplices of the
authors of the offences referred to in the
previous article.

ART 481. - – Are punishable by the


penalties enumerated in article 479, any
business agent, expert or any other
individuals who practises the profession of
keeping the accounts of their clients, and
who is guilty of creating or assisting with
the drafting of of false balance sheets,
inventories, accounts or documents, of any
type whatsoever, produced for the
calculation of the taxable base due by the
said clients.

ART 482. - Without any inconsistancy to


the fiscal fines listed on this code, whoever
proceed with the tax calculation on wages
and salaries, the tax on income from
movable capital, the tax on property income,
the tax on turnover, consumption taxes and
other miscaleneous indirect taxes charged
to clients and has kept from forwarding
such amounts to the Treasury within six
months of the previous deduction or of
making the client liable for the tax, is
punishable by fine of 50 000 to 1 000 000
UM or imprisonment of one to five years, or
both.

116 Revised 2007


CHAPTER III

TAX COLLECTION

Section I ART 486. - The turns (in french rolls) and


tax notices include, in particular, all
DIRECTS AND EQUIVALENT TAXES information enabling the identification of
the taxpayer (first and last names, address,
I. Functions and Taxation Notices date and place of birth, Number in the
National Directory of Taxpayers) the
ART 483. Except where otherwise stated,
nature, base, rate and amount of tax, the
direct taxes and similar duties are
date of the recovery, the conditions of
recovered by individual AMR.
payability and the increase as well as the
The community duties and taxes are
name of the accountant in charge of the
recovered by collectif turns.
recovery.
The individual AMR concerns the first
taxation, the additional taxes fixed after a
ceasion, the cease of activities, companies ART 487. The tax notices are sent to the
transfer, taxes fixed after an audit or an taxpayer at his home, residence address, or
adjustment of declaration, taxes resulting at his place of employment.
from a adjustment of oversight or
innacuracies as well as any liquidation In regards to employees liable for the
following a failure to provide a declaration general tax on income, tax notices are sent
or a failure to pay automatic taxation. The directly to the employer who is accountable
AMR are excecuted by the General Director for dispatching them to the concerned
of the Tax departement who can also parties.
delegate his power.
The agents of the Post and
The turns and special recovery statements Telecommunications Offices must cooperate
related to community duties and taxes are with the Administration for the dispatching
enforceable by the Mayors and leads to the of any tax notices related to the taxes laid
issuing of revenue titles. out in this code.

Tax notices as well as any letters and


ART 484. - The date for the recovery of notifications sent by the Administration to
the turns (in french rolls) is fixed by the taxpayers are exempt from the stamp duty.
Treasurer General for State taxes and by
the Mayors for the community duties and
taxes. ART 488. - The issuing of The turns (in
french rolls) may be aknowledge to the
taxpayers by any legal advertising means at
ART 485. The AMR are forwarded by the
the request of the General Director of Tax
General Treasurer to the tax collector, with
department or any directors of the
a statement of liquidation and a slip for the
administrative sector.
expenses paid out.
The liquadation turns (in french rolls) and However, individuals or legal entities liable
special recovery statements are enforceable for taxes who, as of July 1st have not
by the mayor and are forwarded directly to received the tax notice concerning them,
the accountants in charge of the recovery must check their status with the tax
using revenue titles. collector assigned to their area.

117 Revised 2007


ART 489. - The accountants and the However, the turns (in french rolls) issued
collector of the Treasury in charge of the on automatic adjustment and taxation
recovery of taxes must provide at no cost, related to the immediate payable are
to any individual upon their request, an subject to increase from the date they have
certificate of the the turns (in french rolls) been put into recovery.
or AMR concerning them.
The increase is calculated on the taxes or
Certificates of non-taxation are provided by part of the payable taxes. Its amount is
the Service in charge of the taxable base. rounded [up or down] to the nearest ouguiya.

Fiscal discharges (quitus fiscaux) are The rebate, discount or reductions granted
provided by the Services in charge of the to the taxpayer through the voluntary or
recovery. contentious jurisdictions leads to the total
or proportional cancellation of the above
increase.
ART 490. - The General Treasurer and the The result from the increase may be
accountants of the Treasury are responsible assigned in part to distribution of the bonus
for the recovery of the turns (in french to the employees and to the personnel of
rolls) asigned to them. the collection Services and to the creation
of a special fund for the promotion of
They must justify the total recovery of the recoveries according to the conditions which
payments referred to on the turns (in shall be fixed by decree.
french rolls) and the AMR, except where
the provisions of articles 572 and 573 apply. III. Tax Payment

II. Payability ART 493. - Direct taxes and similar taxes


are payable in cash or by any payment
ART 491. - The turns (in french rolls) are options authorised at the desk of the
payable from the 30th day following the date Treasury accountants or tax agents duly
they have been put into recovery. empowered to that case.

However, turns (in french rolls) issued after


July 1st and those regarding the automatic ART 494. - 1. Any payment of taxes will
adjustment and taxation related to the leads to the production of a paiment receipt
immediate payable taxes in full from the taken from an authorise counterfoil book.
date they have been put into recovery. The turns (in french rolls) are initialled as
payments are recorded.
In case of a final departure or moving, as
well as in the case of voluntary or 2. A certificate of payment referring to the
forclosure, insolvency or judicial liquidation, previously mentioned above paiment receipt
transfer or a cease of business or the is provided free of charge to any taxpayer
practice of a commercial or liberal who requests one as proof of payment for
profession, direct taxes and similar taxes his taxes.
are immediately payable.
IV. Third Parties Obligations

ART 492. - The duties and taxes collected ART 495. - The turn (in french roll) duly
on nontransferable turns (in french rolls) put into recovery is enforceable not only for
that have not been paid within two months the taxpayer who is listed on it, but also
following the date they have been put into against his representatives or assignees.
recovery are automatically increased by
10%.
118 Revised 2007
ART 496. - When an employee stop his For each owner, the payment is made along
activity for any reason whatsoever, the with a declaration on a standard printed
employer must notify such fact to the tax form including the tenants references, the
collector of the Treasury and the tax first name, last name, address and the
Inspector assigned to the area of his number in the National Directory of
business, at least five days before the end Taxpayers of the owner, the building
of activity information (number of block and lot
number) as well as the month for which the
withholding applies to.
ART 497. - In the case of a business
transfer, transfer of a building, of a charge, The paiment receipt provided by the
of an office, of a company or of the right to Treasury is submitted by the tenant to the
practise a non-commercial profession, the owner to allow him to prove the payment of
transferee is liable, jointly with the the taxes for which he is accountable for.
transferor, for the payment of any duties,
taxes and payments owed as at the date of Are noted and paid by way of turns (in
the transfer, for as long as the provisions of french rolls) and AMR, the payable taxes in
article 44, paragraph 2, and the registration the following cases :
process laid out in articles 267 and 304, are
not satisfied. - -signed declarations;
- failures to make a declaration;
However, the individual originating the - declarations subjected to automatic
transfer is only liable up to the price of the adjustments.
transfer if the transfer is made for
valuable consideration, or the value whitheld
for the payment of the tax on transfers ART 500. The rents not subjected to the
inter vivos if it is made on free bases. 14% withholding and the fees not allowing
the paiment of the 4% lose in that case
ART 498. - The owner of a business is their status of deductible charges for the
jointly liable with the operator for the calculation of the taxable base on the
payment of taxes owed for the operation of industrial and comercial profits and the tax
such business. on non-commercial profits

V. Particular Provisions
ART 501. - 1. Taxpayers who are included in
ART 499. - Legal entities, public or private the turns (in french rolls) of the general
organisations of the Mauritanian or foreign income tax of the previous year must
law, regardless of the fiscal regime they are proceed with the payment on March 31st
subjected to, any individual subject to the and June 30st of the provisional
tax on industrial and commercial profits and instalments.
the tax on non-commercial profits, must
collect the land tax on built properties and The amount of each of the two instalments
the taxes on income from property owed by is equal to one third of the main amount of
the owners of the premises that they taxes for which the taxpayer is liable for in
occupy. The amount to be withheld is fixed the turns (in french rolls) related to the
at 14% of the rent. last year he was taxed.

They must repay, at the latest on 15th of


each month, the amounts withheld from the
rents paid the month before.

119 Revised 2007


Taxpayers whose payment of the general 5. failure to provide a vonlontary paiment,
income tax was put into recovery only the recovery of the payable instalement and
between January 1st and June 15ft of the the 10% increase will be carried out
second year following the year of production according to the conditions fixed for taxes
of the taxable income must pay at the latest whose recovery falls upon the Treasury
on June 30th of the same year an instalment accountants.
equal to 60% of such tax.
Section II
The payments are made upon a notice of
recovery provided by the Treasury TAX ON TURNOVER, TAX ON
accountant who keeps the turns (in french CONSUMPTION AND OTHER INDIRECT
rolls) of the previous year. TAXES

2. As an exception to the previous ART 502. - 1. Subject to the specific


provisions, taxpayers whose tax provisions provided for by articles 194, 214,
contributions to the general income tax for 243 and 508, taxpayers liable for the tax on
the income received the previous year shall turnover, consumption taxes and other
definitely be less than the instalments indirect taxes must calculate and proceed
legally due can limit their provisional with the tax paiment according to the
payments to the amount of such conditiond laid out in article 212.
contributions. 2. The operations of discharge of the tax on
turnover fall upon the Tax Department; they
Such ability is subject to the submission by are carried according to the provisions of
the taxpayer to the Treasury accountant of articles 184.7, 184.8, 184.9 and 184.10.
a certificate provided by the Tax
Department stating the amount of the
payment of the general income tax that will ART 503. - For the calculation of the
be therefore put into recovery. taxes, the taxable base is rounded down to
the nearest hundred ouguiya.
3-Provisional instalment are deducted by the
Treasury accountant on the amount of the
general income tax payable on behalf of the ART 504. - The Treasury accountant in
revenue realised the previous year. charge of the receipt of the taxes on
turnover and of the recovery of the
If, because of a change of address, the consumption taxes and other indirect taxes
taxes are being handled by a different provides on a daily basis to the Tax Service,
Treasury accountant, taxpayer must justify a copy of the declarations related to the
such provisional payments to the new payments made at his counter.
accountant.
By failing to do so, he will be responsible for
the costs of any prosecutions related to the ART 505. – Are noted and notified to the
recovery of the taxes to where the taxpayer, by the beginning recovery, made
instalments should have been whitheld from. enforceable by the Director General of
Taxation, the duties and penalties payable in
4. The provisional instalments or part of the following cases :
provisional instalments not paid within the
prescribed period are punishable by a 10% - subscribe declarations;
increase. - the failure to submit a declaration;
Such increase may lead to a request for a - declarations not subjected to automatic
rebate or discout on the under the adjustments
conditions laid out in the 2nd paragraph of - amendments made for the purpose of
article 571. fiscal inspections.
120 Revised 2007
ART 506. - The notices to start a recovery the services and other similar operations
prepared in the conditions laid out in the they have use.
article 505, are passed on to the service of
the Taxation Department in charge of The witholdings related to the paiments
recoveries, to proceed with the final title of made during the course of the month,
recovery. provided by the public institutions, the
public companies and companies with a mixed
economy must be paid to the latest on the
ART 507. The provisions of this article are 15 of the following month at the cashier of
repealed (Law No. 97.032 of 7 December the public treasury accountant they are
1997 – pertaining to the Finance Law for assigned to.
1998).
Each payment shall be made along with a
SPECIFIC PROVISIONS declaration and a statement with figures of
the amounts withheld which shall state the
ART 508. - The Information Technology exacte identity of the supplier, his name,
Department automatically withholds, for the street and postal address, his number in the
Treasury, the tax on the provision of National Directory of Taxpayers, the exact
services payable on behalf of the provision nature of the services rendered, the date
of services and similar operations provided of the payment, the net amount paid and the
to the State. amount of the withholding.

The Information Technology Department The oversights and insufficiencies noted in


provides to the Tax Department on the 15th the amounts withheld are adjusted and
of each month a statement with the figures punishable accordings to the conditions laid
withheld during the course of the month out in article 72 of the General Code of
which state the identity of the supplier, his Taxation.
address, his number in the National
Directory of Taxpayers, the date of Section III
payment, the net amount paid and the
amount of the withheld. Such statements REGISTRATION – REAL ESTATE
once approved by the General Director of ADVERTISING TAX AND STAMP
the tax departement are provided to the
assigned General Treasurer as declaration I. Payment of Duties Prior to Registration
of payment and final title to the receipts.
ART 509. - Taxes on acts paid before
Each payment shall be accompanied by a registration at the rates and quotas set by
declaration and a nominative statement of this code. No one can reduce or postpone le
the amounts withheld which shall state the paiment based on a dispute on the quotas, or
precise identity of the supplier, his name, on any other motives whatsoever, only if
street and postal address, his number in the there is a reimbursement if any.
National Directory of Taxpayers, the exact
nature of the services provided, the date of
payment, the net amount paid and the ART 510. - No public authority, neither the
amount of the monies withheld. fiscal Administration, nor its agents, may
Public institution of an administrative, suspend or have suspended the recovery of
industrial or commercial nature, public registration duties and any fines incurred
companies and companies with a mixed without becoming personally liable for it.
economy must on behalf of the public
treasury, proceed with the tax witholding on
taxable services rendered according to all

121 Revised 2007


ART 511. - As an exception to the exacte owner’s identity (first name, last
provisions of articles 283 and 509, the name, and address), the situation of the
leases of buildings granted to the State are building (no. of block and lot) as well as the
registered duty-free. The registration tax month for which the withholdings apply.
owed by the owner is collected by
withholdings made on behalf of the The paiment receipt provided by the
Treasury at the time of each payment of Registration Department is given by the
the rent. The Information Technology tenant to the owner to enable him to prove
Department who proceed with the the payment of the taxes upon any request
withholding at the automatic source of a registration agent. Any oversights and
provides to the Registration Department on insufficiencies noted in the amont withheld
the 15th of each month, a statement with are corrected and punishable according to
figures of the amounts withheld for the the conditions laid out in articles 325 to
purpose of their reimbursement by the 330.
concerned Services.
II. Obligations of Agents

ART 511. Bis – As an exception to the ART 513. - Registration agents shall not,
provisions of articles 290 and 509, are for any reason whatsoever, including in the
exempt from registration duties for a cases provided for by articles 474 and 553,
period of five years, from January 1st 1993, postpone the registration of acts and
summary order, court orders and transfers for which the taxes have been
amendements on civil commercial or paid at the rates set by this code.
administrative matters, issued by the Similarly, they are forbidden from
competent jurisdictions in regards to the suspending or stopping the course of the
recovery of bank debts. procedures by keeping any acts or notices.

However, if an acts or a notice contains


ART 511. Ter- As an exception to the information useful for the discovery of
provisions of article 289, are subject to the taxes due, the Inspector has the power to
reduced rate of 1% for a period of 5 years, take a copy and have it certified as a true
from January 1st, 1993, transfers of copy of the original by the Officer who
immovable property acquired by banks, presented it.
following judgments given and orders made In the event of refusal, he may hold the
on behalf of the settlement of the debts acts for 24 hours to make a copy of it.
they owe.

ART 514. - The registration receipt is


ART 512. - Legal entities as well as any attached to the registered act.
public or private organisations of It is stated the registration date, the
Mauritanian or foreign law must collect references to registration and spelled out
registration taxes on the leases of buildings the amount of duties collected.
granted to them. Such withholding is made
according to the provisions of articles 283 When the act contains several provisions
and 284. They shall repay at the latest on each leading to a specific duty, the
the 15th of each month, the amounts competent agent indicates them in order in
withheld on the rents paid the previous the receipt and separately states the
month. amount of each duty paid.

Each payment shall be submited alond with a


payment slip and statement with figures of
the amounts withheld which shall state the
122 Revised 2007
III. Obligations on Payment ART 518. - The duties of civil and judicial
acts affecting a transfer of property or
ART 515. - The duties on acts to be usufruct of movables or immovables are at
registered are paid: the expenses of the acquiring party. Those
1. By notaries, for the acts signed before of any other acts paid by the parties who
them benefit from the acts, when there are no
2. By bailiffs and other persons able to provisions stipulating otherwise.
make court orders and judgements, for act
of their ministry.
3. By court clerks, for acts and court
orders, except in the case provided in
article 326, and for those signed before and
received by registries.
4. By the secretaries of central
Administrations and territorial communities,
for acts subjected to the process of
registration, subjected to the case listed in
article 326.
5. The parties, for acts privately signed and
for those signed out of Mauritania which
must be registered.

ART 516. The parties are jointly liable


according to the Treasury for the payment
of simple duties and penalties payable on
judgments and court orders.

However, the plaintiff is solely liable for tax


if the judgment or order dismisses his claim
entirely.

Parties ordered to pay costs, where the


judgment or court order allocates an
allowance, pension, income or damages in
accident matters, are also solely liable for
taxes.

IV. Contribution to Payment

ART 517. - Public officers who, according


to the article 523, have on behalf of the
parties, have proceeded with he deposits of
the registration duties, may carry on with
their payment according to the legislation
related to the recovery of the costs of
notaries and bailiffs.

123 Revised 2007


CHAPTER IV

GUARANTEES AND PRIVILEGES

ART 519. - For the recovery of taxes of amount of funds they must pay, or the
any nature and fiscal fines provided for by amounts they have withheld, all or part of
this code, the Treasury has a general the tax payments owed by the taxpayers.
priviledge. The notice of party holding property, is
requested by means of postal services using
The Treasury's priviledge is applied first on a receipt notice.
over movables and movable property Its enforcement is mandated despite any
belonging to the taxpayer wherever they opposition which may be notified by other
may be. creditors.

Any third party holding property claimed by


ART 520. - If the taxpayer is a another party who does not comply with the
governement employee, an employee, a request of the Treasury accountant or the
supplier or an individual entitled to receive financial administration may be personally
payments from the Treasury's account, the sued for his own property on the same
agent in charge of collection automatically account as the principal taxpayer.
collects the amounts due or provides an
advice indicating the amount and the article The payment receipts of the Treasury
on the turns (in french rolls) to the accountants or financial administration for
accountant of the place where the payment the amounts legally owed are allocated to
must take place. them in the accounts.
However, only a portion of the wages or When, after notification made out to the
salaries, allowances in the nature of family party holding property claimed, the
allowances not included, to be determined as taxpayer is no longer a debtor for the
follows, can be collected: claimed taxes, the accountant shall
withdraw his opposition.
- -15% on the bracket below 4 000 UM per Such withdrawal is notified to the third
month; party holding property and to the taxpayer
- 25% on the bracket between 4 000 and respectively, by certified mail with a receipt
16 000 UM per month; notice.
- 50% on the bracket between 16 000 UM The provisions of this article apply equally
and 20 000 per month; to managers, administrators, directors or
- 100% on the bracket above 20 000 UM liquidators of companies for the taxes owed
per month. by this last one.

ART 522. - When a trustee or a debtor of


ART 521. - Employers, bankers, tenants, head of household must submit to several
collectors, economists, notaries and other notices of a party holding property claimed
trustees and debtors of head of family, by a third party, issued respectively by
must upon receiving notice of third parties accountants of the Treasury and of the
holding property claimed by a party other financial administration, he shall, in the
than the one from whom it has been event of insufficiency of funds, comply with
received, notified by the accountants of the the notices in proportion to their respective
Treasury and fiscal administrations, to pay amounts.
on behalf of the taxpayers and in the
124 Revised 2007
ART 523. - The privilege related to the
taxe is without damages to any other rights
that, as any other creditor, the Treasury
may exercise as against the property of
taxpayers.

ART 524. - The provisions of articles 519


to 523 apply to taxes established for the
territorial communities; however, the
privilege created for the local taxes ranks
immediately after the one created for the
recovery of the taxes of the State.

ART 525. - In the event of a business


closing down, liquidation of property or
judicial winding up, the Treasury is able to
directly pursue with the recovery of its
privileged debt on all of the assets to which
its privilege relates; the privilege is on the
amount of principal, plus interest for late
payment related to the period preceding the
declaratory court order.

ART 526. - For the recovery of taxes of


any nature and of the fiscal fines provided
for by this code, the Treasury has a legal
mortgage over all of the immovable property
of taxpayers. Such mortgage ranks as at the
date of its recording at the office of
property conservation. It may only be
recorded from the date a taxpayer incurs an
increase or penalty for failure to pay
[taxes].

125 Revised 2007


CHAPTER V

PROCEDURES

Section I are assisted at their request by the


authorities having police powers
COMMON PROVISIONS APPLIED TO
THE TAXATIONS WHICH COLLECTION
RESTS WITH THE TREASURY’S ART 531. - There are three levels of
ACCOUNTANTS lawsuit :

I. Prosecutions 1st level: a summons to pay before execution;


- 2nd level: Foreclosure of shops, boutiques
ART 527. – Are subjected to lawsuit : or warehouses;
1. Any taxpayer who has not, within the - 3rd level: sale.
prescribed period, paid any taxes he owes,
of any nature whatsoever, for the benefit The Recovery Notice (RN), made
of the State budget and of the territorial enforceable by General Director of Tax
communities. Department, is equal to a court order and
authorise all the level mentioned above.
2. Any trustee towards the State budget
and territorial communities who has not The tribunals have jurisdiction to rule upon
discharged his debt within the prescribed the intrinsic validity of acts of prosecutions
period and who cannot dispute the
compensation. The initiation by the taxpayer of an action
before the tribunals shall not in any way
suspend the recovery of the taxes.
ART 528. - The Treasurer General, for all
duties and taxes except the tax on In addition to the penalties provided for
turnover, the General Director of Tax above, General Director of Tax Department
Department for all taxes on turnover (TVA, is empowered to put in place the following
TCA, TPS) alone have the power, each for measures in the event of non-execution of
matters concerning it, to authorise the the first level of proceedings (summons):
lawsuit and issue a writ against the
taxpayers, except in the case stated in 557. - issue of a notice to parties holding
property claimed by third parties in
accordance with the conditions and
ART 529. - Only authorised lawsuit agents, procedures set out in article 521 of this
commissioned by the government, and the code;
registration officer, may generate - freezing of bank accounts, postal
proceedings with costs. accounts and deposits with the treasury,
until effective payment of the duties
In the prefectures, ad hoc servers may be owed.
appointed.

ART 532. - The accountant or lawsuit agent


ART 530. - lawsuit agents for duty who wants to take action against a late
purposes must carry their commissioning taxpayer shall notify him by served summons
documents, they refer to them in their acts
and shown present them upon request. They
126 Revised 2007
at his home address or at the dwelling place ART 537. - Sales may only occur with a
of his representative. Such summons may be special authorisation of the General
sent by mail with notice of receipt, for Treasurer or General Director of Tax
those taxpayers who have a known address. Department at the express request of the
The taxpayer shall make himself available accountant in charge of the recovery.
within three days.
The General Treasurer, or the General
Director of Tax Department, informs the
ART 533. - An original and a copy of the Finance Minister of his intention to proceed
summons are prepared. In the case of ith the sale.
absence or refusal of the taxpayer or his
representative, the summons may be validly The Finance Minister may refuse that the
served at the office of the concerned sale be carried out within seven days after
administrative area which must ensure the being notified.
notification thereof.

ART 538. - The sale may only take place


ART 534. - Summonses are prepared by the eight days after the foreclosure or closure
lawsuit agents and initialled by the of the shops, boutiques and warehouses. In
accountant. emergency cases, such period may be
reduced to three days upon special
The original, which may be collective for all authorisation of the Finance Minister.
those taxpayers pursued on the same day
and in the same place, refers to any The sale is carried out by the lawsuit agent
executed summonses. in the form prescribed by the Civil
Procedure Code for sales made by the
judicial authorities.
ART 535. - 1. Three working days after the
service, the lawsuit agent may proceed with It leads to creation of a a minutes.
the foreclosure of the shops, boutiques or
warehouses.
ART 539. - The accountant shall be present
2. The foreclosure, or the closure of the or represented at the sale and shall
shops, boutiques or warehouses, is carried immediately give a receipt, without damages
out according to the processes of the civil to subsequent restitution if need to be.
procedure code. A minutes of foreclosure or
closure of the shops, boutiques or II. Objections - Claims – Protective
warehouses, is prepared. Measures

3. For the foreclosure or closure of shops, ART 540. - If at the time when the lawsuit
boutiques or warehouses, the lawsuit agent agent comes forward to effect the
is assisted at his request by the authorities foreclosure or closure of the shops,
having police powers. The trader is boutiques and warehouses, the taxpayer
designate as legal guardien. A minutes is discharges himself, the foreclosure or
prepared. closure of the shops, boutiques and
warehouses is suspended and a temporary or
final receipt is provided to him.
ART 536. - In the event of an obvious
insolvency, a statement of insolvency is
prepared on loose paper and is enclosed with ART 541. - The foreclosure or closure of
the statement of irrecoverable shops, boutiques or warehouses is executed
assessments. regardless of a dispute.
127 Revised 2007
ART 542. - The dispute generated by the III. Prosecution Fees - Accountability
foreclosure and by its creditors are validly
made to the accountant foreclosing or the ART 546. - 1. The rates for lawsuit costs
lawsuit agent. are fixed as follows

- Summons 3%
ART 543. - The requests for recovery of - Foreclosure
seized objects, or objects stored in the 5%
closed shops, boutiques or warehouses, are - Checking of foreclosure 3%
made to the legal guardian and declared to - Notification of sale
the forclosing and to the foreclosed. They 2%
must be followed by a submission of a - Posters 1%
statement of case with all supporting - Checking before sale 1%
documents, with the General Treasurer or - Report of sale 1%
General Director of Tax Department,
depending on the proceedings they each may In the case of a foreclosure interrupted by
authorise. an immediate payment, the rate of
foreclosure seizure costs is reduced to 1%.
Failing to come to a decision at the end of The same applies in the case where the
the deadline of one month, as in the case taxpayer discharges [his liability] within the
where he is not satisfied by the decision, period of one working day from the
the claiming party may submit an appeal with foreclosure.
the Tribunal of first instance.
These costs include a minimum of 40 UM for
While waiting for the decision to be handed the summons and 200 UM for the other
down, all protective measures are taken by lawsuit acts.
the lawsuit agent.
1. The rebate rate to be paid to the
lawsuit agent is fixed by a court order.
ART 544. - When the lawsuit agent cannot
carry out his mission because the doors are
ART 547. - Each act of lawsuit privided by
closed, or their opening is refused, he
the lawsuit agents shall, in order to avoid
appoints a guard at the door and
cancellation, state the amount for which it
immediately advises to the judicial authority
was taxed.
who authorises the opening of the premises.

The judicial authority assists with or is


ART 548. - Any foreclosure or sale
represented at the opening and the seizure;
inconsistant with the procedures of this
it signs the seizure report mentioning the
present code leads to a lawsuit against
incident.
those who carried it out and the costs shall
be at their expenses.
ART 545. - Protective measures are also
taken after agreement of the General
ART 549. -– In the event of phisical or
Treasurer or General Director of Tax
verbal assault against a lawsuit agent, the
Department, each in matters which concerns
agent notifies the head of the
him, when a lawsuit agent or an accountant is
administrative area and prepares a report
informed that objects constituting the
(proces verbale).
security for the debt are secretly being
The administrative authority declares the
taken and that there is reason to fear their
facts before the tribunals.
disapearance.

128 Revised 2007


IV. Limitation of Administration Actions in from the Tribunal of first instance in the
regards to Tax Collection area where the property is located.

ART 550. - The amounts due by taxpayers, ART 554. - The transfer of immovable
for collected taxes on turns(in french rolls) property, businesses or goodwill is
or forclosure are assigned on their behalf completely established, for the purposes of
after a period of four years from the registration duties and lawsuit for payment
beginning of the recovery for the turns (in against the new owner, either by the
french rolls) or for the foreclosure recording of his identity on the acts of
pertaining to the property title or from the taxes due and payments made by him
last notification of a party holding property pursuant to the act, or pursuant to leases or
claimed by a third party, or of an act of any other acts signed by him and leading to
lawsuit. a presumption, on its own authority, to a
property right or a right of usufruct.
Section II

TAX ON TURNOVER, TAX ON ART 555. - The use of a building pursuant


CONSUMPTION AND OTHER INDIRECT to a rental title is also completely
TAXES - STATEMENT OF BREACHES established by the payment of taxes set to
the tenant.
ART 551. – Any breach to this code in
regards to the tax on turnover, consumption
taxes and other indirect taxes, may be ART 556. - When it is necessary to pursue
established by any method of proof of recovery against the property of the
common law, or may be ascertained using a taxpayer, the Director of Registration
minutes prepared by any officers of the establishes an individual or collective
Criminal Investigation Department, Tax collection title made enforceable by the
agents and Customs agents. Finance Minister.
Such collection title is notified using an
Section III express mail with a reecipt notice, or deliver
hand to hand. The notification is issued by
REGISTRATION AND STAMP certificate if it is regarding a collective
collection title
ART 552. - Tax and public domaine agents
are authorised to seize any acts, registers,
personal property or any document ART 557. - Ten days after notification of
inconsistent with the laws on stamping to such title, the Director of Public domaine
attach them to the reports they are may, in the absence of payment or claim with
preparing, unless the parties in breach agree guarantees made according to the conditions
to sign the said minutes or to pay immediatly set out in article 565, generate an obligation
the fine incurred and the stamp duty. against the taxpayer by issuing a summons
provided by the Registration officer.

ART 553. - When the price or evaluation The lawsuit are subject to the rules set out
used as the base for the collection of the in articles 531 to 549.
proportional tax seems less than the true
market value of the transferred property,
the Administration has the ability, in the
absence of an joint agreement and
concurrently with the procedures laid out in
article 474, to request a specialist appraisal

129 Revised 2007


CHAPTER VI

LITIGATION COURT

Section I collection title, or of the payment of the


disputed taxes, if such taxes did not
FIELD OF THE LITIGATION COURT generate the establishment of a turns (in
french rolls) or Foreclosure statement or a
ART 558. - Claims relating to taxes, tax notification of a collection title.
payments, duties, taxes and penalties of any 2. Or of the creation of the event
nature, established or recovered by the Tax justifiying the claim.
agents, fall within the contentious
jurisdiction when they seek to obtain the
adjustments of errors made in the taxable ART 561. - Claims shall be null and void
base or the calculation of the tax, or the unless they:
benefit of a right resulting from a
legislative provision or a regulation. 1. Are individual; however, taxpayers taxed
The provisions of this chapter do not apply collectively and the members of companies
to law disputes in regards to the recovery who dispute the taxes being charged to
of the taxes. them may draft a collective claim.
2-Relate to only one rate.
Section II 3. Refer to the tax disputed and the
account number of the taxpayer.
CLAIMS 4. Contain a summary of the grounds and the
conclusions.
ART 559 Contentious claims are made to 5. Are signed and dated by the author.
the General Director of Tax Department by 6. Are enclosed with either a copy of the
the taxpayer, his legal beneficiaries, his taxation notice or an certificate of the
duly appointed agents, his legal turns (in french rolls), or with a copy of the
representatives who justify their abilities, receipt provided by the Treasury
or by any person notified to pay a taxes he Department.
does not believe is owed.

- For the taxes issued by the territorial ART 562. - The Finance Minister, or his
communities, the request as to be referred subordinate, rules on the claims within a
to the mayor. The public or ministerial period of six years (c’est 6 mois ou 6 ans)
officers referred to in article 515, following the date of their submission.
paragraphs 1 to 3, are empowered to The taxpayer is notified of the decision and
introduce, without authority order, a claim the notification contains, in the case of
related to any taxes, duties or taxes that total or partial rejection of the claim, a
they are under an obligation to pay pursuant summary of the grounds.
to such article. The mayors referred in article 559
paragraph 2, make also decisions on
contentious claims in the a period of six
ART 560. - The claim period is twelve months.
months from :

1. Either the begining of recovery of the


turns (in french rolls) or of the Foreclosure
statement, of the notification of a
130 Revised 2007
Section III However, and until such time as a decision
has been made by either the Finance
APPEAL TO THE COUNTY COURT Minister or his subordinates, or by the
Tribunal of first instance, no mandated sale
ART 563. - The decision of the Finance may be ordered.
Minister or his subordinates may be
appealed, within a period of two months The hold on prosecutions may be decided
from the notification of the decision, following a rebate proposal duly signed by
before the Tribunal of first instance. the General Director of Tax Department
556.
Any claiming party that has not received
notification of the decision of the Finance
Minister or his subordinates during the six ART 566. - The Finance Minister or his
months following the date of submission of subordinates may at any time order the
the request may take the claim to the automatic rebate or restitution of overpaid
Tribunal of first instance; he has for that taxes or portion of taxes.
purpose a period of two months from the
date of end of the deadline of the six month
period referred to above.

ART 564. - The appeal period is extended


for long distance purposes for claimants who
reside outside Mauritania, according to
article 108 of the civil procedure Code.

Section IV

PAYMENT PLAN

ART 565. - The taxpayer who, by a


contentious claim, disputes the grounds on
the tax amount he has been taxed, may stay
the payment of the contested part of such
taxes if he makes such request in his claim
and fixes the amount or specify in detail the
base of the rebate he is claiming.

He accountable, for that purpose, to provide


the appropriate warranties to ensure the
recovery of the taxes. Such warranties are
made by deposit to a holding account of the
Treasury.

Failure to provide warranties, the taxpayer


who has requested the benefit of the
provisions of the previous paragraph may be
liable to a lawsuit for the disputed part of
the taxes.

131 Revised 2007


CHAPTER VII

EQUITABLE RELIEF COURT

Section I If is regarding taxes related to the


community it is referred to the mayor.
FIELD OF THE EQUITABLE RELIEF
COURT The finality of any discount or rebate
granted may be subject to the execution of
ART 567. - The voluntary jurisdiction deals conditions mandated to the claimant.
with claims seeking the discount or rebate
of duly established direct taxes, and the Section III
mitigation by way of discount, rebate and
transaction of fiscal fines or tax increases. REQUEST FOR DISCOUNT OR
REDUCTION OF PENALTIES
It also makes decisions on claims from the
accountants of the Treasury in charge of ART 571. - The following may be granted
the recovery of direct taxes requesting the upon the taxpayer's request:
admission as non-value of uncollectible rates
or requesting a acquittal of liability. 1. Discount or rebate of fiscal fines or of
tax increases, when such penalties and the
ART 568. - No public authority may grant a taxes they relate to can no longer be
discount or rebate of registration, stamp or subject of appeal (or contentious recourse).
property publication duties, of the tax on The finality of the discount or rebate
turnover, of consumption taxes or other granted may be made subject to the
indirect taxes. realisation of conditions mandated to the
claimant.
Section II
2. A rebate on the taxes or increases by
REQUEST FOR DISCOUNT OR means of transcation, when such penalties
REDUCTION OF DIRECT TAXES and the taxes to which they relate to are
still liable to a an apeal (or contentious
ART 569. - Any taxpayer who, as a result recourse) within the framework of
of financial difficulties or neediness, finds adjustment procedures, the taxpayer have
it impossible to discharge his liability the ability to introduce a request a
towards the Treasury, has the right to transaction before the beginning of
request a tax discount or rebate. The tax recovery of the penalties and duties
remission or reduction cannot be granted recalled. The request shall be received by
because of the temporary lack of prosperity the General Director of Tax Department
of industrial or commercial businesses. within the period of 8 days awarded to the
taxpayer by article 474 of this code, to
provide his acceptance or observations.
ART 570. - The requests for tax discount
or rebate are signed in the form provided When a transaction is completed, no appeal
for by article 559 for contentious claims, procedure may be introduced or start over
but no period is prescribed for their by the taxpayer to dispute the penalties and
submission. duties stated in the transaction act.

They are addressed to the General Director


of Tax Department.
132 Revised 2007
In the event of the total or partial Director of Tax Department, when the
incompliance with the obligations the amounts; the subject of the request do not
taxpayer is liable for, the transaction exceed 100 000 UM per payment.
becomes null and void. The Administration
then continues the total and immediate The ability to rule on requests for the
recovery of the penalties and duties legally rebate of tax increase of 10% provided in
payable. article 492 or on the costs of prosecutions
belongs to the General Treasurer when the
3. The requests for discount or rebate amounts ; the subject of the claim do not
provided in article 492 or for the costs of exceed 100 000 UM.
prosecution are made to the General
Director of Tax Department and to the Above such limit, as well as in the case of an
General Treasurer each for they are appeal of the General Director of Tax
assigned to, through the through the Department or the General Treasurer
accountant holder of the roll. decision, the ability to rule rest with the
Finance Minister.
Section IV

IRRECOVERABLE QUOTAS

ART 572. - The main accountant in charge


of the beginning of the recovery, may each
year from the year following the beginning
of the recovery through the roll or the
statement of liquidation, request that the
uncollectible rates be declared bad debts.
Uncollectible rates are those rates for
which the recovery was unable to be made
as a result of the absence, death or
insolvency of the taxpayer.

ART 573. - The General Treasurer makes


the requests for the admission of
uncollectible rates as bad debts to the
General Director of Tax Department by
means of individual or collective
statements.
Such requests are enclosed with a summary
of the grounds of the non-collection (in
french irrecoverability).

Section V

RULES OF QUALIFICATION

ART 574. - The ability to rule on requests


for discount or rebate of direct taxes, on
the requests for rebate through the
discount, reduction and transaction of fiscal
fines or the increase in taxes, and on the
requests for admission of uncollectible
rates as bad debts, rests with the General
133 Revised 2007
CHAPTER VIII
LIMITATIONS

Section I III. Registration - Stamp and Real


Estate Advertising
SPECIFIC PROVISIONS
ART 577. - 1. The repeated action that the
I. Direct and Equivalent Taxes Administration has in regards to the
registration duties, stamp duty, property
ART 575. - 1. Any total or partial oversight advertising duties, may, subject to the
noted in the tax base of direct taxes and special provisions referred to in paragraph
similar duties, as well as errors made in the 2, be exercised up until the end of the third
establishment of taxes, the application of year following the one during which the
rates or the calculation of payments may be payability of such duties and taxes was
adjusted up until the end of the third year sufficiently revealed by the registration of
following the one taken into account for the an act or of a declaration without it being
taxes due. necessary to have recourse to further
2. Any error made, either on the nature of research.
the applicable taxes, or the place of 2. In regards to the special tax on
taxation with respect to any one of the insurances, the Administration's recovery
duties and taxes referred above may, action may be exercised within the period
without any harm to the period prescribed set out in article 576.
in the previous paragraph, be adjusted up
until the end of the year following the year
of the decision declaring the acquittal of ART 578. - The date of privately signed act
the initial taxation. may not be inconsistant with the Treasury
3. Any oversight or deficiency of taxation for the prescription of rights and penalties
revealed either by prosecution before a incurred, except if the date of such act has
criminal tribunal or by a contentious claim, become certain by reason of the death of
may, without harm to the general recovery one of the parties, or otherwise.
period prescribed in the first paragraph, be
adjusted until the end of the year following Section II
the decision that closes a case.
COMMON PROVISIONS
II. Tax on Turnover - Tax on
Consumptions and Other Indirect Taxes ART 579. - Where a shorter prescription is
not enacted, the duration of the exercise of
ART 576. - In matters of the tax on the right of recovery of the Administration
turnover, consumption and other indirect is limited to ten years from the day of the
taxes, the right to recovery that the generating fact occurred, subject to the
Administration has may be exercised up provisions of article 578, where applicable.
until the end of the third year following the
one during which the taxable operations
were carried out. ART 580. – the prescription are
interrupted by adjustment notifications, by
declarations or minutes notification, by any
acts stating the recognition of taxpayers or

134 Revised 2007


by any other comon law interrupting acts.
The notification of a collection title also
interrupts the prescription running against
the Administration and substitutes the
decennial prescription.

ART 581. - Fiscal fines punishing any


breaches to the provisions that rule the
taxable base and the recovery of any tax
established by this code are prescribed for
the same period and in the same conditions
as the simple and corresponding duties. Any
other fiscal fines are prescribed at the end
of the third year following the one during
which the breaches were made.

135 Revised 2007


CHAPTER IX
COMMUNICATION DUTIES

Section I defrauding or compromising taxes, whether


it be in a civil or commercial court or
COMMUNICATION DUTY TOWARDS criminal information, even closed on the
THE PUBLIC INSTITUTIONS basis of no grounds for prosecution.

ART 582– State administrations and Section II


territorial communities as well as those of
companies granted or controlled by such COMMUNICATION DUTY TOWARDS
public groups, and any establishments or TAXPAYERS - TIMELINE FOR
organisations whatsoever subject to the PRESERVATION OF DOCUMENTS
control of the administrative authorities,
cannot claim professional confidentiality ART 585. (nouveau). – To enable the
against the agents of the Taxation Services taxable base and the tax control, recovery
with at least a controler rank and who, to and taxes the subjected to this code, Tax
establish the taxes imposed by this code, agents have the right to obtain from
requests from them the communication of taxpayers the immediate communication of
any work documents that they have. the book record prescribed by the Trade
However, individual information of an Code as well as any accounting documents,
economic or financial order gathered during receipt and expenses of which the company
surveys carried out by the Statistics is ordered by applicable regulations.
Services may not in any case be used for the
purpose of fiscal control. Administrations Likewise, banks, financial institutions,
supplying such informations of that nature insurance companies, and generally any
are not to obey the rules mentioned in the individuals or legal entity holder or detaining
previous pararagrph. the money or property for the account of a
third party, are under an obligation to
supply, on the spot or by correspondence,
ART 583. - The holders of registration of upon the request ot a tax agent or the
civil status, those of tax rolls and any Treasury agent, with at least the rank a
others in charge of archives and submission Controller, all information related to the
of public titles are must communicate the accounts of the taxpayers, to the opening up
same, without moving them, to the agents of of credit and to allocations of currency
the Fiscal Services, upon any requisition, and granted to them.
to let them take, free of charge, the
information, certificates and copies that are
necessary to the interests of the Treasury. ART 586. The refusal to immediate
These provisions also apply to notaries, communicate of information referred in the
bailiffs, court clerks and secretaries of the article 585 is noted in a report and
central and territorial administrations, for punishible with a fiscal fine from 100 000
the acts they hold. UM to 1 000 000 UM and by the clothing of
1 to 3 days of the banks, financial
institutions, insurance companies own by
ART 584. - The judicial authority shall individuals or legal entity refusing the
inform the Finance Administration any immediate comunication of information.
indication it may gather in order to assum The refusal to communicate by
any fraud committed in fiscal matters or of correspondence any information referred to
any operation whatsoever with result of in the 2nd paragraph of article 585 is
136 Revised 2007
followed by a formal notice sent by
certified mail with acknowledgment of
receipt. If, upon the end of deadline period
of 15 days after receipt of that letter, the
requested communication is not obtained, a
fiscal fine of 100 000 UM is given. This fine
is increased by 50 000 UM per month or
portion of month late.

ART 587. - The documents referred to in


article 585 shall be kept for a period of six
years, from the date they were created.

ART 588. - The failure to keep any


documents during the period set by article
587 is punishible by a fiscal fine of 25 000
UM.

137 Revised 2007


CHAPTER X

BUSINESS CONFIDENTIALITY

Section I Section III

DIRECT AND EQUIVALENT TAXES COMMON PROVISIONS

ART 589. - shall comply with professional ART 592. - When a Regular claim is made
confidentiality in the terms and conditions by the Administration against a taxpayer
set out in article 370 of the Penal Code and and legal information has been revealed,
subject to sentences included in the said Administration agents are untie from to the
code, any individual required, on account of professional confidentielity before a judge
his duties or ability, to intervene in the asking them on the facts being the subject
assesment, the collection or the dispute of of the claim.
taxes referred to in Book 1, 1st part, title 1
of this code.
ART 593. - Any jurisdiction holding an act
However, such provisions shall not stand in related to a monetary penalty may, if it so
the way of the exchange of information with deems, order both the parties and the
the financial administrations of the contries Fiscal Services to communicate any
that have concluded with Mauritania an documents of a fiscal matter in order to
agreement for mutual assistance in fiscal solve the dispute.
matters.
For the application of this article, the
Fiscal Services are not subject to
ART 590. - Taxpayers are only authorised professional confidentielity.
to obtain certificates of the tax and duties
rolls referred to in Book I regarding their
own taxation. ART 594. - The produced declarations and
the valuations provided by taxpayers for the
Section II assesment or the payment of any one of the
taxes and duties in this code are taxed to
REGISTRATION them, if they were created prior to the tax
point of the debt, for the calculation of the
ART 591. - The Registration officer may compensation or damages the taxpayers
only deliver certificates of his registers or claim against the State or the territorial
copies of acts submitted upon a judge order communities.
when the request is not made by the parties
to the contract or their assignees.
He is authorised to collect:
-20 UM, per year of research, but the
remuneration shall in no case exceed 400
UM.
- 20 UM, per roll of paper size 21 x 29, for
each certificate of registration or act
submitted, in addition to the size stamp; any
roll started is owed in full.

151 Revised 2007


TITLE 3
INDIRECT TAXES

CHAPTER I
VALUE ADDED TAX- COMMON PROVISIONS

Section I 4 - An operation is said to be done on


Mauritanian soil.
Field of Application of the Tax - when it is regarding a sale when it is
effected in accordance with the conditions
I. Taxable Operations for the delivery of the goods in Mauritania ;
- when it is regarding rendering of services:
ART 177.B. - 1 - Operations falling within when the service rendered, the right
the province of economic activities which transferred or the object rented are re-
constitute an import, the delivery of goods used or exploited in Mauritania.
or the provision of services, carried out on
Mauritanian territory, for valuable
consideration, by a party liable to tax ART 177.bis. - As an exception to the
2. Industrial, commercial or artisanal provisions of article 177.B, the operations
activities are deemed to be economic effected by banking establishments,
activities. financial establishments, loan organisations,
3. The followings are considered taxable insurance and re-insurance companies, do
operations : not fall within the field of application of the
-Importations: by importation it means the value added tax.
passing through from customs in Mauritania
to consumption, whether it is dealing with II. Definition of the liable parties
goods coming directly from abroad or placed
until then under a suspensive customs ART 177.Ter. - All legal entities or
regime. individuals subject to the tax regime on
- Sales: sale means any operations having actual industrial and commercial profits or
the status of transferring to a third party, non-commercial profits, are subject to the
the ownership of any property; value added tax. Except in the case of
- Building constructions: building transfer or supension of activity, the
constructions means any work carried out application of the value added tax regime is
field involved in the construction, permanent.
maintenance and repair of buildings and individuals who have acquired property free
property works, public works, metal of the value added tax become liable for the
construction works, demolition works, works tax or the remainder of the tax payable,
ancillary to or preliminary to property when one of the conditions upon which the
constructions; exemption or the reduced rate was granted,
-The services rendered: services rendered is not or is no longer satisfied.
means all economic operations other than Parties liable to tax who sell as is any
those enumerated above, with counterpart products received free from the tax or
monetary payment or payment in kind; having given rise to the discount provided
- The deliveries of assets that a person for in article 181 below, by reason of their
liable to tax makes to himself for his own final destination, must pay the tax avoided
needs or those of his business; if the products acquired did not in fact
- The activities of non–commercial fields. reach the destination which justified the
exemption granted or the rebate made.

151 Revised 2007


The tax is also due on the sale price, in the navigation on international rivers, and
event of re-sale as is of non-exempt registered as such;
products, which for any reason whatsoever 5. sales to the airline companies referred to
were not in fact subject to the value added in 4, of products intended to be
tax at the time of their importation, incorporated into their aircraft.
manufacturing or their first sale in their 6. the sale of goods or products intended
original condition. for the refuelling of the ships or aircraft of
the airline companies referred to in 4.;
7. income from the composition and printing
ART 177.Quater. – can chose the option to of newspapers and periodicals, excluding
be subject to the Value Added Tax: income from advertising, and the sales of
- taxpayers who satisfy the conditions for the same newspapers and periodicals;
being taxed according to the actual regime, 8. operations having as their purpose the
even if the turnover realised is below the transfer of ownership or of the use of
limits set in article 7 of this Code. businesses or goodwill which are subject to
Such taxpayers shall keep complete the process of registration;
accounting records according to the 9. operations carried out by insurance or re-
prescribed General Mauritanian Accounting insurance companies or firms, whatever the
Plan and be registered in the National nature of the risks insured, and which are
Directory of Taxpayers according to the subject to the only tax on insurances;
rules set by the actual tax regime. 10. operations carried out by banking
They shall comply with the obligations set institutions, financial institutions and credit
out in article 14. organisations which are subject to the tax
The option, which is total and irrevocable, is on services rendered;
exercised at the request of the taxpayer. It 11. Air transportation with a foreign
takes effect from January 1st of the year destination;
following the year during which it is 12. Transport operations carried out by
declared to the tax services. public carriers of travellers or goods
recorded in the patents register in that
III. Exemptions capacity and holders of the required
authorisations;
ART 177.Quinquiès. - The following are 13. Sales to navigation companies and
exempt from the value added tax: professional fishermen of products intended
to be incorporated in the ships, as well as
1. the operations carried out by individuals equipment and nets for commercial fishing.
subject to the estimated tax regime with 14. Breads and bakery and pastries
respect to industrial and commercial profits. products ; vegetables, meat, fish ; shellfish
2. medical act except hospitalisation and seafood, in the condition that these
expenses; food product are fresh or dried up, dried
3. Sales by administrative services or salted, smoked: potatoes seeds, seeds,
organisations, except public intitutes of an spores, fruits, bulbs, oinions, tubers to sow,
industrial and commercial nature. grafts, roots in in vegetative rest, in
4. operations for the repair and alteration vegetation or flowers, other plants and live
relating to: roots, including cuttings and small grafts,
-aircraft intended for airline companies the meat of the mushrooms(the mycelium),
whose services to or from foreign countries the fresh fruits usual intended to be
represent at least 80% of all of the services consummed as is except colas, ice water
they provide; and electricity provided in a eight of 8m3
- the aircraft of the national airline and 150 kw/h per month and per consummer
company; (16 m3 and 300 kw/h per bill if it is based
- buildings for the purpose of on 2 months) as well as public fontaines
maritime navigation and ships intended for providing low income families ; the inside
152 Revised 2007
production of milk, pasta products, of packages on which there is a deposit may
couscous, flower and cookies. be excluded from the taxable base. They
15. For the import of the products and shall, however, be incorporated into it when
goods mentionned in appendix (LF/2008- the packaging has not been turned in
001) according to deadlines that are customary in
the profession;
Section II 4) Compensation which genuinely has the
characsteristcs of damages.
TAXABLE BASE
Section III
ART 178. - The tax base is set up with :
Tax Event- Payability
1) The value defined by the customs
legislation for imports including the taxes
I. The Generating Fact
and levies of any nature collected by
customs; ART 179. - The generating fact is defined
-all the amounts, values, goods or services as any event that leads to a debt to the
received or to be received by the seller or State; the payability is the quality, acquired
the service provider in exchange for the at a particular point in time by such debt, of
delivery of the goods sold or for the being able to be recovered by the Treasury
provision of the services; without delay through any legal recourse.
-the amount of the transactions, accounts or
invoices for building construction
-the cost price of assets for deliveries of ART 179.Bis. - The generating fact on the
assets to oneself; value-added tax is set as
2) The duties, taxes, and levies of any a/ For imports: by the crosssing of customs;
nature except the Value Added Tax itself; concerning goods falling under one of the
3) The incidental costs of the delivery of suspensive tax regimes, as well as under the
goods and services rendered such as regime of bonded goods by the customs, the
commissions, interest, packaging costs, generating fact chip in at the time of the
transport costs and insurance costs setting consumption of goods
requested from the clients, even if they are b/ For sales, by delivery.
separately invoiced to the clients. Delivery means the handing-over to the
purchaser of the goods being the subject of
a contract;
ART 178.bis. - Are excluded from the c/ For the deliveries of goods leading to
taxable base: the setting up of successive accounts or
1) Cash discount, discounts, rebates, payments, except those relating to goods
refunds and other price reductions granted sold by the deferred payment system, or a
directly to the clients; However the rebates lease-purchase, by the end of the deadline
cannot be deducted from the seller's to which such accounts or payments relate
taxable base if it is a part of the payment to.
of a service provided by the debtor to the d/ For goods delivered by taxpayers to
creditor or if it does not in fact and in its themselves, by their first use or start up
exact amount benefit the purchaser; service;
2) The amounts reimbursed to e/ For construction works, by the carrying
intermediaries who report to their principal out of the works. When such works leads to
the disbursements made on their behalf and the establishment of successive accounts or
justify to the Tax Department the nature payments, the generating fact is said to chip
and exact amount of such disbursements; in upon the end of the deadline to which
3) Provided that they are mentioned such accounts or payments relates to ;
separately in the invoices and do not f/ For the services rendered : by the
generates any invoicing of the value added completion of the services.
tax, the amounts collected upon the delivery
153 Revised 2007
II. Payability ART 180.Quater. - The provisions of this
article are repealed (Order 2001.09 – of
ART 179.Ter. - The value added tax is January 09th, 2001 pertaining to the
payable: Finance Bill for the Year 2001).

a. For imports, at the time of setting them Section V


into consumption on Mauritanian soil
b. For sales, deliveries, including deliveries Deduction System
to oneself, at the time of realisation of the
generating fact; I. Principles
c. For services rendered, at the time of
receipt of the price or of the instalments. ART 181. - The Value Added Tax that has
In the case of discount on a trade draft strained the elements of the price of a
(c’est quoi un effet de commerce ????) the taxable operation, is deductible from the
tax is payable at the maturity date of the Value Added Tax applicable to such
acts. operation. The right to deduct is created
Deliveries of intangible property are when a the taxpayer become liable to tax
considered as a provision of services. paiment. For that purpose , the party liable
d. For construction works, at the time the to taxation authorised to deduct from the
works are carried out, or if it occurs first, amount of taxed payable on their operations
at the time of receipt of the instalments or the Value Added Tax that they paid at the
of the remuneration price. time of purchase or import.

Section IV 1. of raw materials and similar products


included in the production of taxable
RATE OF THE VALUE ADDED TAX products but not included in the finished,
are destroyed or lose their specific qualities
ART 180. (nouveau). – The tax rates for during the course of one production
value added tax are the followings : operation only for the said products;
The regular rate of 14% and the rate of 2. of goods intended to be re-sold within
zero. These rate are applied to the taxable the context of a taxable operation;
base without the value added tax. The 3. of services coming into the cost price of
regular rate concerned all the products operations giving the right to a deduction;;
execpt those listed in article 177 quinquiès 4. of movable, immovable property and of
because exempt from tax. The rate zero services acquired for the needs of the
concernes the exportation realised by business as investments and general
parties liable to tax. expenses.
The parties liable to tax can deduct the
Value Added Tax related to deliveries to
ART 180.Bis. - The provisions of this oneself of the property referred to in
article are repealed (Order 2001.09 – of paragraphs 1, 2, 4 above.
January 09th, 2001 pertaining to the In the case of liability to the Value Added
Finance Bill for the Year 2001). Tax pursuant to the provisions of article
177.3, the new parties liable are allowed to
deduct the Value Added Tax that has
ART 180.Ter. – The provisions of this restrained the cost of the goods in stock at
article are repealed (Order 2001.09 – of the date from which operations subject to
January 09th, 2001 pertaining to the the Value Added Tax intended for the
Finance Bill for the Year 2001). execution of taxable operations, are carried
out.

154 Revised 2007


Investment assets leading to a a right to - road vehicles including, in addition to the
deduction are recorded in the accounting driver's seat, more than eight seats and are
records of the business for their purchase used by businesses for the exclusive
price or cost price less the deduction for transport of their staff.
which they give right to.
The depreciation related to such property
is, for the taxable base for the tax on ART 181.Quinquiès. – Are not tax
profits, calculated on the basis of their deductible buildings other than centers and
purchase price or cost price less the premises for industrial, commercial,
deduction which such property gives right artisanal or professional use.
to.

ART 181.Sexiès. - Are not deductible


ART 181.Bis. - The exportation operations taxes applied to transferred property and
of taxable products within the country gives services rendered free of charge or at a
a right to deductions in the same conditions price considerably lower than the cost price,
as the operations subject to the value added as commissions, wages, bonuses, rebates,
tax. discounts, gifts, regardless of the
beneficiary’s position except in the case of
II. Exclusion from the right to deduction an advertised objects of very little value.

ART 181.Ter. – Are not deductible taxes


applied to goods or services used by third ART 181.Septiès. - Personal property
parties, by the management or staff of a other than those with the nature of
business, such as housing or accommodation, commercial equipment or office equipment
settelment expenses, restaurant or do not give the right to a tax deduction.
entertainment expenses, or any expense
having a direct or indirect link with travel or
residency. ART 181.Octiès. - The operations of
products exportation not taxable in the
However, this exclusion does not relate to country do not give the right to a deduction.
work clothes or protective clothing, the
premises and materials assigned to the ART 181.Noniès. - Services of any nature
collective satisfaction of the staff needs on related to goods, products or merchandise
the workplace, as well as the free excluded from the right to deduction do not
accommodation on the work place of the give rise to a right to deduction.
employees specifically in charge of the
surveillance or maintenance of such places. III. Limitation of the right to deduction

ART 181.Deciès. Parties liable to tax who


ART 181.Quater. - Do not give the right to do not exclusively carry out operations not
a deduction vehicles or machine, of any type related to any tax deductible activities are
whatsoever, created or equipped to allowed to deduct the Value Added Tax
transport people or for mixed uses, which applied to the goods and services they
constitute an asset or, if not, which are not acquire or that they deliver to themselves
intended to be re-sold in new condition. within the following limits:
a/ when such goods and services contribute
The same applies to constitutive elements, exclusively to the execution operations
spare parts and accessories of vehicles and leading to a tax deduction, the tax they are
machines, however this exclusion does not liable to is then deductible;
relate to:

155 Revised 2007


b/ when they contribute exclusively to the proportion witheld to realise the initial
execution operations that do not lead to a deduction, either a repayment is made, or an
tax deduction, the tax they are liable to is additional deduction of a portion of the tax
therefore not deductible. initially mandated on the asset made.
c/ when their use results concurrently in
the execution of operations some of which Such portion is equal to one fifth of the
leads to a deduction and others that do not difference between the product of the tax
lead to a deduction, a portion of the tax mandated on the property by the final
imposed upon them is deductible. proportion of the year of the acquisition and
the product of the same tax by the final
The portion referred to above is equal to proportion of the year under consideration.
the amount of the tax multiplied by the
ratio between:
-the annual amount of income relating to ART 181.Terdeciès. - When an immovable
operations leading to a deduction representing an asset is transferred before
(numerator); the commencement of the fourth year
- and the annual amount of products of any following the year of its acquisition or of its
nature excluding any transfers of elements first use, the liable party shall repay a
of fixed assets, investment grants, insured portion of the tax initially deducted,
amounts not representing the counterpart corrected if need to be by the adjustement
of an operation subject to the value added prescribed in articles 181.11 and 181.12
tax, and disbursements (denominator). above.
Such portion is equal to the amount of the
This ratio expressed as a percentage is tax actually deducted less one fifth per
referred to as a proportion; it is rounded up calendar year or part of calendar year
to the next unit. passed since the date of acquisition or of
first use of the concerned asset.
Income and revenue are inclusive of all
costs, duties and taxes, except the Value
Added Tax itself. The amount of deliveries ART 181.Quaterdeciès. - The provisions of
to oneself is excluded from the terms of articles 181.10, 181.11, 181.12 and 181.13
the ratio. above apply to taxpayers who stop their
activity or are no longer subject to the
ART 181.Undeciès. - The proportion Value Added Tax.
provided for in the previous article is
temporarily determined based on the income
and revenue realised during the previous ART 181.Quindeciès. - For the application
year or, for new taxable parties, based on of articles 181.10, 181.11, 181.12 and 181.13,
the provisional income and revenue for the the year during which the acquisition or the
current year. transfer of property, the beginning or
suspension of activity or the party becoming
The final proportion amount is determined no longer subject to the tax, is counted as a
at the latest on April 15th of the following full year.
year. The deductions made are consequently
regulated during the same period. IV. Application Methods of the right to
deduction

ART 181.Duodeciès. - When the final ART 182. - The deduction of the tax is
proportion related to each of the four years carried out by charge (or withheld) on the
following the acquisition or the first use of tax owed by the business for the month
property representing an asset varies by during which the right to a deduction arose.
more than five points against the final
156 Revised 2007
In the event of oversight, it shall be carried ART 182.Quater. - The reimbursement
out at the latest on April 15th of the extension of imports equipment within the
following year. framework of investment and activities
other than exports shall be fixed by decree
of the Finance Minister.
ART 182.Bis. - The right to a deduction
arises upon the import of goods, their
acquisition, their delivery to oneself, or upon ART 182.Quinquiès. - When a party is no
the completion of the services. longer liable to tax the tax credit he has for
Nevertheless, to be deductible, the tax tax deduction is witheld as a priority from
shall: the amounts which he is debtor on the
account of other duties and taxes.
1°/ if it is in regards to import, appear in Any excess deductible tax credit whose
the declaration of the release to the deduction was unable to be carried out may
consumption market or any other equivalent be reimbursed in full.
document provided by the customs'
services; Section VI

2°/ if it is in regards to purchase or Specific Systems


provision of services, be specifically
mentioned by the seller or the service I. Oil Products
provider on the invoice or the importation
declaration duly prepared, within the ART 183. – Petroleum oils or bituminous
meaning of article 184.6. minerals, petroleum gases and other gaseous
For deliveries to oneself, the tax they are hydrocarbons are subject to the Value
liable to is only deductible from the tax due Added Tax upon their setting into
for a particular month if such deliveries consumption according to the customs
appear in the operations taxed on the same legislation.
month. Subsequent operations realised on the
domestic market are exempt from the tax.
3°/ Dated for twelve months the payble The taxation regime on the Value Added
amount for TVA (value added tax) can not Tax on such petroleum products, as defined
be postponed more than twelve months. above, does not lead to any right to tax
deductions.

ART 182.Ter. - If the amount of the II. Second-Hand Goods


deduction authorised exceeds the amount of
the payable tax on any particular ART 183.Bis. – Are considered second-hand
declaration, the excess may be witheld from within the meaning of the domestic
the payable tax on the account of a legislation; goods that have been used
subsequent declaration or declarations. before and are likely to be re-used in the
same condition or after repairs.
No reimbursement is authorised, except for
exporters and businesses that are no longer
liable to tax. ART 183.Ter. - The release to the
The excess unused payment represents a consumption market of second-hand
tax credit that can e witheld from the Value imported goods gives rise to the collection
Added Tax due on the account of the of the Value Added Tax in the conditions
following instalments or tax periods. set out in the applicable customs legislation.
Sales of second-hand goods made by traders
of second-hand goods are subject to the

157 Revised 2007


Value Added Tax according to the common The option is executed by certified letter
law conditions; however, such traders may with acknowledgment of receipt, to the
chose the payment of the Value Added Tax General Director of the Tax department.
on the difference between the sale price
and the cost price when the goods were It comes into effect on the first day of the
purchased from parties not liable to tax. month following the acknowledgment date of
the receipt. This option is irrevocable. In
III. Travel Agencies the absence of exercise of the option
referred to above, conventioned businesses
ART 183.Quater. - For mediation that do not have the right to deduct either
operations carried out by travel agencies the value added tax, or the taxes on
and tour tourists organisers, the taxable turnover which were mandated on their
turnover is, in the event of an option, the purchases.
difference between the total price paid by
the client and the price invoiced to the Section VII
agency or to the organiser by transport
businesses, hotels, restaurants, TAXATION SYSTEM
entretainers and other taxpayers who
materially carry out the services used by ART 184. - The common law regime of
the customers. taxation for the value added tax is the
actual turnover regime. It shall apply to:

ART 183.Quinquiès. - Travel agencies and 1- to legal entities;


tour tourists organisers cannot deduct the
tax related to the price paid to transport 2- to sole proprietorship businesses whose
entrepreneurs, hotels, restaurants, annual turnover, inclusive of all duties and
entretainers and other taxpayers who taxes, exclusive of the value added tax,
materially execute the services used by the exceeds:
customers.
- 6 million UM if their main activity is from
IV. Businesses benefiting from the either the sale of goods, objects, supplies
provisions of the Investment Code and food products to go or consummed in
place, or of the provision of accommodation,
ART 183.Sexiès. - Businesses that, as a or of construction bulidings.
result of a founding convention concluded - 3 million UM for sole proprietorship
according to the provisions of the businesses that are primarily service
Investment Code, are granted a special providers.
regime with respect to taxes on turnover,
shall continue under the terms of 3- to legal entities or individuals who carry
the fiscal stability clause that applies to out an activity subjected to income tax for
them, to pay on a transitional basis and up all non-activities when carried out on
until the end of the current convention, the mauritanian soil.
same taxes on turnover and according to the ART 184.Bis. - Sole proprietorship
same conditions. businesses whose annual turnover does not
However, such businesses are alowed to exceed the limits set by article 184
exercise an option with respect to the Value paragraph 2 above are exempt from the
Added Tax in the common law conditions, value added tax.
and to give up in that manner to the specific
regime which was granted to them in
relation to taxes on turnover.

158 Revised 2007


Section VIII 5. Businesses granted with an exemption in
cases other than those expressly referred
Obligations of the liable parties to in articles 177.5 of this code must
nevertheless, in the conditions of the
I. Tax Debtors common law, the declarations related to the
value added tax they are subject to.
ART 184.Ter. - The Value Added Tax is at 6. Taxpayers cannot rely on the fact that
expenses of the consumers of products or they are a creditor to the Treasury to avoid
users of services. It is paid by the their tax obligations or to defer the
individuals carrying out the taxable payment of tax.
operations. This tax shall be stated on the
invoice or document used as an invoice.
ART 184.Quinquiès. - 1. Taxpayers subject
II. Obligations to the regime of declaration of the actual
turnover shall keep accounting records on a
ART 184.Quater. - 1. ART 184.4 – 1. Any regular basis including:
liable party to the value added tax shall
submit to the Tax Department a declaration -an assessed and initialled journal;
of existence within 10 days of the the - an additional "Sales" journal;
taxable operations start up, or of the - an additional "Purchases" journal;
opening of its business, on the standard - an inventory book.
form provided by the administration. The 2. The taxpayers shall clearly show the
declaration shall state the first and last operations subject to and the operations not
name, or the company status, the address, subject to the value added tax, as well as, in
the taxpayer line of work, and the particular:
identification number in the National
Directory of Taxpayers. - for each acquiring of goods, services and
2. Any adjustments made to one or several works: the indication of its amount, of the
of the above statements shall be declared corresponding value added tax, of the rate
within the ten days following the said applied, the name and address of the
adjustment. supplier;
3. The businesses transfers or suspension of - for each operation generating an invoice or
activities, whether total or partial, shall also document used as an invoice which
be declared within the same periods and mentioned the value added tax: the net
subject to the same penalties as the amount of the operation, the amount of the
operations start up.. value added tax at the payable rate
4. When a party liable to the value added invoiced, the name and address of the
tax is settled or live outside of Mauritania, customer;
he is must accredited (give a power of
attorney) to the taxation administration, a 3. The accountind records or the book
representative living in Mauritania, who shall mentionned above, as well as the documents
undertake and satisfy the processes proving the operations carried out by the
concerning the liable party, and pay the tax taxpayer, in particular purchase invoices,
on his behalf. shall be kept for six years after the year
Failure to do so, the value added tax, and, during which the purchases, sales, supplies
where applicable, the penalties related to, and other provisions were recorded in the
are due by the recipient of the taxable accounts.
operation. Such documents shall be presented upon the
request of any authorised agent of the
fiscal administration, failing to do so will
lead to the penalties provided in articles
586 to 588 of this code.
159 Revised 2007
ART 184.Sextiès. - Any party liable to the III. Clearing-Recovery
value added tax who delivers goods or
provides services to another liable party, or ART 184.septies. - Any taxpayer liable for
who requests instalments leading to a tax the Value Added Tax must submit each
payment, shall provide an invoice or a duly month, in support of his payment, with the
prepared declaration of import on a regular Treasury accountant, a declaration in the
basis. prescribed form.
The absence of statement of the tax
identification number in the National Such declaration shall indicate, in particular,
Directory of Taxpayers (NDT) results in a the total amount of operations carried out,
banning to deduct the tax invoiced to the the details of the taxable operations, those
customer. of the tax allowing a right to deduction, and
the calculation of the payable tax.
In order to have the right status, such It is forwarded to the Clearing and Control
invoices or import declarations, made by the Service by the Treasury accountant.
parties liable for the value added tax, shall The Value Added Tax is cleared upon
clearly show: the price exclusive of value sighting such declaration which constitutes
added tax, the rate, the amount of the value a title for enforcement.
added tax, the net price of the goods or
services, their creation date, their order
number, the name and address of the vendor ART 184.Octiès 1-The declaration of a
and of the purchaser, as well as their tax particular month shall be submitted, at the
identification numbers, the quantity of latest, on 15th of the following month; when
goods or the features of the services no operation is carried out during the course
provided. of a particular month a declaration bearing
The invoice or the import declaration shall the registration "N/A" (NOT AVAILABLE)
be made in two duplicates. The original and is signed.
the copy shall be kept by the purchaser and
the vendor in support of their accounting 2 The payment of the tax due occurs
records. spontaneously without a notice, within the
Any person, whether or not he or she has period mentionned in the previous article.
the property to be liable for the value The payment, attached to the declaration
added tax, who mentions such taxes in an submitted to the Treasury accountant shall
invoice or an import declaration, is liable for be made in cash or by a certified bank
such taxes solely as a result of just cheque.
mentionning them. 3. For importers, the taxes must be
On the other hand, the simple fact that a declared and paid prior to the removal, of
lawful taxpayer does not include, for any the goods or product.
reason whatsoever, the amount of such
taxes in the price of his products or
services does not exempt him from paying ART 184.Noniès. - The Tax Department is
the said taxes. When the invoice or the in charge of the clearing, control and actions
import declaration does not correspond to for the recovery of the value added tax and
the delivery of particular goods or the other indirect taxes (TCA, TPS, TADE).
execution of a particular service or shows a The Tax Department generates notices of
price which is not in fact required to be paid recovery (in french AMR) made enforceable
by the purchaser, the tax is due by the by the General Director of the Tax
person who invoiced it. Such tax cannot do department.
not allow any deduction by the person who
received the invoice or the import
declaration.

160 Revised 2007


Taxes owed but not yet paid are notified to ART 184.duodecies. - The inspector
the taxpayer by the services of the Tax automatically decides the elements to be
Department in charge of the recovery of used for the taxable base for the liable
the value added tax with a notice of parties who have not submitted a
recovery sent by certified mail with declaration within the prescribed periods.
acknowledgment of receipt, or by notebook He automatically decides the taxable base
transmission. Such notice contains a for taxpayers who :
summons to immediately pay the duties and
penalties claimed. - have failed to respond within the period of
The clearing and the recovery of the Value 10 days to a request for explanation or who
Added Tax due on the imported products is have given a response equivalent to a
carried out at the same time and according dismissal.
to the same payment option as the customs - have presented documents which do not
duties and taxes. allow justification of the declared taxation
elements. In that case the penalties
provided for by articles 478 to 482 are
ART 184.Deciès. –repealed abrogé. applied.
In the event of a desagreement, the liable
Section IX party can only obtain through judicial
recourse, the discharge or rebate of the
Monitoring of the Declarations payment falling upon him by proving the
exact amount to be used as the taxable
ART 184.undecies. - The inspector or base.
agent in charge of the taxation checks
declarations. Section X
For that purpose, he may request from the
taxpayers all information, justifications or Penalties
clarifications related to the submitted
declarations. ART 184.terdecies. - The late submission
He can adjust the declarations. He and the failure to make a declaration of
therefore informs the taxpayer the existence according to article 184.4 are
adjustments made and advise him of the respectively punishable by a fiscal fine of 10
reasons. At the same time he invites the 000 UM.
interested party to let him have his There is late submission if the declaration is
acceptance or observations within a period submitted within ten days following the
of ten days. period provided for in article 184.4 above.
Upon the end of the said period, the agent Beyond that, it is failure.
in charge of the taxable base set the
elements to be used as a base for taxation
subject to the concerned party's right to ART 184.Quaterdecies. – Taxpayers who
make a claim after the beginning of the submit their monthly declarations after the
recovery. period set out in article 184.8 of this code,
The lack of notification of the adjustment but prior to any summons from the tax
under consideration swicth the burden of service, their monthly declaration are
proof to the administration, in the event of punishable by a fine equal to 10% of the
judicial recourse taken against the taxes duties due after such declaration.
mandated to be paid. The rate of this fine is bring back to 5%
when the delay does not exceed one month.
When such declaration is signed after a
summons by the service, the penalty
incurred is equal to 40% of the duties due
according to the declaration.
161 Revised 2007
In all cases, the minimum penalty is 20 000 Section XI
UM.
If within a period of ten days after the LITIGATION AND PRESCRIPTION
summons by the services, the taxpayer has
not submitted a declaration, the taxes are I. The Litigation
increased by a fine equal to 80% and the tax
agent shall proceed the closing of the shops, ART 184.Novodecies. - In the matter of
boutiques, or warehouses in the conditions claims and in disputes matters, the
set out in article 535 of the general provisions provided for by articles 558 to
taxation code. 566 of this code apply to the taxes on
In the case where the declaration turnover.
submitted igned after the allowed period in
article 184.8 of this code does not give rise
to any duties, the penalty is 20 000 UM. ART 184.vicies - No public authority may,
Any breach of the provisions of article for any reason whatsoever, come to a
184.4, 5th paragraph, are punishable by a compromise or grant any rebate or
fiscal fine of 10 000 UM per declaration reductions concerning the duties under the
that is omitted or submitted after the value added tax.
allowed period. However, the Finance Minister can, when
the payment of the duties due is likely to
jeopardize the life of the business, come to
ART 184.quindecies. - Any oversights and a compromise or grant rebate or reductions
inaccuracies found in the declarations in relation to the same duties.
relating to the Value Added Tax are
punishable by a fine equal to 40% of the II. Prescription
compromised duties. The rate of such fine is
increased to 80% when, taking into account ART 184.unvicies. - In the case where the
the nature of the breach, the good faith of declaration submitted after the period
the taxpayer cannot be recognised. prescribed in article 184.8 of this code do
not lead to any duty, the penalty is 20 000
UM.
ART 184.sexdecies. - Breaches relating to
imported goods are reported, prosecuted
and repressed in the same way as customs ART 184.duovicies. - The right of recovery
matters. of the administration in matters of the
value added tax is set out in article 576 of
ART 184.septdecies. In regards to the this code.
penalties arising out of the breaches
provided for by articles 184.15 and 478
above, discounts or rebate of fiscal ART 184.tervicies. - The limitation of
penalties or increases when such penalties action of the administration in matters of
and taxes to which they relate can no longer value added tax is according to the common
be the subject of a judicial recourse action, law rules set out in article 550 of this code.
may be granted in the conditions provided (see annex below)
for by articles 571 and 574 of the General
Code of Taxation.

ART 184.Octodecies. - Taxpayers who fail


to comply with the obligations provided for
in article 181.11, 2nd paragraph, are
punishable by fine of 10 000 UM.
162 Revised 2007
APPENDIX
LIST OF PRODUCTS AND GOODS EXEMPTED FROM V.A.T ON IMPORTS

CODE LIBELLE

0207240000 dindes et dindons non découpés en morceaux, frais ou réfrigérés


0207250000 dindes et dindons non découpés en morceaux, congelés
0207260000 morceaux et abats de dindes et dindons, frais ou réfrigérés
0207270000 morceaux et abats de dindes et de dindons, congelés
0207320000 canards, oies ou pintades non découpés en morceaux, frais ou réfrigérés
0207330000 canards, oies ou pintades non découpés en morceaux, congelés
0207340000 foies gras, frais ou réfrigérés
0207350000 autres viandes et abats de canards, oies ou pintades, frais ou réfrigérés
0207360000 autres viandes et abats de canards, oies ou de pintades, congelés
0401100000 lait et crème de lait non concentres ni sucres,1% de mat. grasses et -
0401200000 lait et crème de lait non concentres ni sucres, +1 a 6 % de mat. grasses
0401300000 lait et crème de lait non concentres ni sucres, + 6 % de mat. grasses
0402101000 conditionnes en emballages de 25 kg et plus
0402102100 cond. en emb. de - de 25kg:dont la vente est réservée exclus. aux pharmaciens
0402102900 conditionnes en emballages de moins de 25kg: autres
0402211000 conditionnes en emballages de 25 kg et plus
0402212100 Cond. .en emb. de – de 25kg:dont la vente est exclus.. réservée aux pharmaciens
0402212900 conditionnés en emballages de moins de 25 kg: autres
0402291000 conditionnés en emballages de 25 kg et plus
0402292100 Cond en emb. de - de 25kg:dont la vente est réservée exclus. aux pharmaciens
0402292900 conditionnés en emballages de moins de 25 kg: autres
0405200000 beurre et autres matières grasses...: pâtes à tartiner laitières
1001100000 froment (blé) dur
1103110000 Gruaux et semoules de froment (blé)
1507900000 autres huile de soja et fractions, non chimiquement modifiées
1508909000 autres huiles d'arachides...: autres
1509909000 autres huiles d'olive...: autres
1510000000 autres huiles d'olives même mélangées, fractions, non chimiquement modifiées
1512190000 autres huiles de tournesol, carthame, fractions, non chimiquement modifiées
1512290000 autres huile de coton et fractions, non chimiquement modifiées
1513190000 huile de coco et fractions, non chimiquement modifiées
1513290000 autres huiles de palmiste ou babas su, fractions, non chimiquement modifiées
1514900000 huiles de navette, colza, moutarde, et fractions, non chimiquement modifiées
1515190000 autres huile de lin et fractions, non chimiquement modifiées
1515290000 autres huile de mais et fractions, non chimiquement modifiées
1515901900 autres huiles, graisses..: huile de karité et ses fractions: autres
1515909000 autres huiles, graisses...: autres
1701999000 saccharose chimiquement pur, a l'état solide: autres
1702300000 glucose et sirop ,sans fructose ou avec - de 20 % en poids sec de fructose
1702400000 glucose et sirop avec 20 % a 50 % en poids sec de fructose
2002100000 tomates entières ou en morceaux ,sans vinaigre ni acide acétique
2002900000 autres tomates, sans vinaigre ni acide acétique
2002900010 non conditionnes pour la vente au détail
2002900020 conditionnées pour la vente au détail
2002900090 Autres
2102100000 levures vivantes
2102200000 levures et autres micro-organismes monocellulaires, morts
2102300000 poudres à laver préparées
2505100000 sables siliceux et sables quartzeux
2712100010 vaseline destine à l'industrie
2712200000 paraffine contenant en poids moins de 0,75% d'huile
2828100000 hypochlorite de calcium du commerce …
2831900000 autres dithionites et sulfoxylates
2833190000 autres sulfates de sodium
2835310000 triphosphate de sodium …
2902190000 autres hydrocarbures,... ou cycloterpeniques
2915210000 acide acétique

163 Revised 2007


2918140000 acide citrique
2931000000 autres composes organo-inorganiques
3001100000 glandes et autres organes même desséchés ou pulvérisés
3001200000 extraits de glandes, organes et leurs sécrétions
3001900000 autres substances a usage thérapeutique ou prophylactique n.d.c.a
3002100000 antisérums, autres fractions du sang, produits immunologiques modifiés
3002100010 sérums de personnes immunisés importes
3002100020 sérums pour animaux importes par le ministère
3002100030 sérums de personnes immunisées importes
3002100040 sérums pour animaux importes avec autorisation
3002100050 sérums de personnes immunisées autrement importes
3002100060 sérums pour animaux autrement importes
3002200000 vaccins pour la médecine humaine
3002200010 vaccins pour la médecine humaine importe
3002200020 vaccin pour la médecine humaine importe
3002200030 vaccin pour médecine humaine autrement importe
3002300000 vaccins pour la médecine vétérinaire
3002300010 vaccin pour la médecine vétérinaire importe
3002300030 vaccin pour médecine vétérinaire autrement importe
3002310000 vaccins anti-aphteux
3002390000 autres vaccins pour la médecine vétérinaire
3002901000 autres sangs,...: ferments
3002909000 autres sangs,...: autres
3003100000 médicaments avec pénicillines ou streptomycines ou dérives
3003200000 médicaments contenant d'autres antibiotiques
3003310000 Médicaments sans antibiotique contenant de l'insuline
3003390000 Médicaments sans antibiotiques avec hormones ou produits du n 29.37
3003400000 médicaments avec alcaloïdes uniquement
3003900000 autres médicaments a usages thérapeutiques ou prophylactiques
3004100000 médicaments en doses, avec pénicillines, streptomycines ou dérives
3004200000 Médicaments en doses, avec d'autres antibiotiques
3004310000 Médicaments en doses, avec de l'insuline
3004320000 Médicaments en doses, avec des corticosurrenales
3004390000 Médicaments en doses, avec d'autres hormones
3004400000 médicaments en doses, avec uniquement des alcaloïdes
3004500000 Médicaments en doses, avec des vitamines ou produits du n 29.36
3004900000 autres médicaments en doses (produits des n 30.02,30.05,30.06 exclus)
3005100000 pansements adhésifs et autres imprègnes ou conditionnes pour vente détail
3005900000 autres pansements imprègnes ou conditionnes pour vente au détail
3006100000 catgut, ligatures hémostatiques résorbables stériles pour la médecine
3006200000 réactifs destines a la détermination des groupes ou facteurs sanguins
3006300000 préparations opacifiant pour radiographies et réactifs de diagnostic
3006400000 ciments et produits d'obstruction dentaire;ciments de réfection osseuse
3006500000 trousses et boites de pharmacie garnies, pour soins de première urgence
3006600000 préparations chimiques contraceptives a base d'hormones ou de spermicides
3201900000 autres extraits tannants d'origine végétale tanins, sels et dérives
3202100000 produits tannants organiques synthétiques
3202900000 autres produits tannants inorganiques et préparations tannantes ...
3203001000 matières colorantes et préparations d'origine végétale ou animale:indigo
3203009000 autres matières colorantes et préparations d'origine animale ou végétale
3204110000 colorants disperses et préparations a base de ces colorants
3204120000 colorants acides ou mordants et préparations a base de ces colorants
3204130000 colorants basiques et préparations a base de ces colorants
3204140000 colorants directs et préparations a base de ces colorants
3204150000 colorants de cuves ou pigmentaires et préparations a base de ces colorants
3204160000 colorants réactifs et préparations a base de ces colorants
3204170000 colorants pigmentaires et préparations a base de ces colorants
3204190000 autres colorants et mélanges des n 3204.11 a 19
3204900000 autres matières colorantes organiques synthétiques
3206110000 pigments et préparations contenant 80% ou plus de dioxyde de titane
3206190000 autres pigments et préparations a base de dioxyde de titane
3206200000 pigments et préparations a base de composes du chrome
3206300000 pigments et préparations a base de composes du cadmium

164 Revised 2007


3206420000 litho phone, autres pigments et préparations a base de sulfure de zinc
3206430000 Pigments ,préparations a base d'hexacyanoferrates (ferro- ou ferricyanures)
3206490000 autres matières colorantes inorganiques
3207100000 pigments, opacifiant et couleurs prépares et préparations similaires
3212900000 autres pigments en milieu non aqueux; teintures pour vente au détail
3301120000 huile essentielle d'orange deterpenee ou non
3302100000 mélanges odoriférants ... des boissons
3302901000 mélanges odoriférantes pour la parfumerie
3402190010 autres agents de surface organiques destine a l'industrie
3808109010 autres insecticides destines a l'industrie
3808400010 désinfectant destine a l'industrie
3823190000 autres acides gras
3907100000 polyacetals, sous formes primaires
3907200000 autres polyesters, sous formes primaires
3907300000 résines époxydes, sous formes primaires
3907400000 poly carbonates, sous formes primaires
3907500000 résines alkyles, sous formes primaires
3907910000 autres polyesters non satures, sous formes primaires
3907990000 autres polyesters satures, sous formes primaires
3923100020 casiers a bouteilles en matières plastiques
3923290010 sacs, sachets similaires d'un poids < ou = 12 (singularises)
3923300010 bonbonnes, bouteilles et flacons singularises
3926909010 cellophane, bandes de cerclage pour pêche
4008111000 plaques, ...en caoutchouc pour semelles
4819100010 emballages singularises
4819200010 emballages singularises
4819300010 emballages singularises
4819400010 emballages singularises
4819500010 emballages singularises
4819600010 emballages singularises
5908000020 mèches destinées aux industries de la bougie
7311000000 récipient pour gaz comprime, liquéfié en fonte, fer ou acier
7310290010 fut destiné aux industries
7311000000 récipients pour gaz liquéfié en fonte, en acier , en fer
8309100000 Bouchons - couronnes, en métaux communs
Toutes
positions du huiles conditionnées pour la vente au détail en emballages immédiats d'un contenu net égal ou supérieur à 20
Chapter 15 litres
2104101000 Préparations présentées sous formes de tablettes, de pains ou de cubes
2104109000 Préparations pour soupes, potages ; soupes, potages, bouillons préparés : autres
2104200000 Préparations alimentaires composites homogénéisées

165 Revised 2007