HATCH Fou wera acts ha oat -FeED ‘raves inaurana EI Aouj Mining Company El Aouj Project - FEED Taxes in Mauritania Ewe 1 ‘Approved by: [AElemine | Study Manager alte [yen tor} Name Position “Signa ate zoiraets | oO ‘Approved fer Use Date Revision Status& HATCH Sea Erne bone FeeD ee fosoaer Revision Control a eye in pnt neitsnmte Nem rerHATCH ‘Ef Ming Cogan thoy Proje FEED. ‘Yves inhowrions ‘Below s a summary of applicable taxes in Maurtania, EMC issues this document for Information only and the onus is on te bidder to ensure that he complies with all sttutor, requirements for executing the Works in Maurtania, Itis recommended to consult a tax specials on tis matter ee cone ee Income tae | the patof te acy tat ake Place mn Marana. fhe Evy of te contacting eampanr Seed outa Maurtania ‘veh the fremework of pmanent estan, "cared ut though permanent representative Grtakes the fom ot ‘operations forming a completo ‘ommereia ej Thien ENC i obiged'o make as% | 3% | wheretheiMF excaeds ‘ncome ax Ihe BC ait an he Fenderedto fe company ‘Tha whiolsing tae payable oly the supplier or the service provers tse subject the BIC tax hs Fespect ofthe contract ‘iss muti edt rom the BG ta, TRG | Ditibuton ar | IRCM appt othe 70% | The conacor sould vdend tax | dteton of idends, undertake. cea Inorest andthe ropaision of ‘counting system or a pts aftr oe hie business in ‘fom branches of frean Mauritania companies (batch remtiance tay. TS | Einplomment | espatiate statworing [Om | TSUS= 350 RO inoomatax | drecty wih te ompoyeror | 40% | + Less than 60.000 west Inthe service of 2 MRO= 0% ‘irectconractor ora drect + 29000 9.000, Subsontactor of tho ltr aro MRO= 15% Subject to parol tx CTS) at + 99000 a2%0.000 the standard rat a dened i no = 25% the comment, The aie7 fa inna Company Elaau Proce FEED HATCH etn ‘ase nota apples tos salary pad ath and to he vai of he tenet ning wen Srcaeding 20% of he net Femuneraton per employes. + Over 210.000 RO Stax Wa Clearance Var vale aided toe ‘Ths fax appt al impoted and call purchased goods ‘rcept fer ose regula or ring operations. There ist ‘lang tose exceptions. VAT is recoverable except for cars forToursm, arti, exes, ‘accommodations, phones & ‘far, advertsements as The equpmentinat he contacter bing othe ‘execution of te werk canbe Imported wth temporary ‘smiaionwthout paying earance, however once to fering nf amis shan the contactor ether export he ‘auipmento: py the cue eafance tax whlch a 5% of thet oot 0% ax Pe