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

ART 2. – Are liable to taxation:
1. The profits realized by individuals or
legal entities who usually perform, on their
own account and on a profit-seeking basis,
industrial or commercial transactions such
as:
- Purchase of goods, materials or articles
intended for resale as is or after processing
15
commercial establishment supplied with
the furniture or equipment necessary to
its operations, whether or not the rental
includes all or part of the intangible
components of the business
- Persons who rent furnished premises
- Estate agents
- Mining agents, exploitation mining
license holders, explorers and holders of
exploitation licenses of oil and
combustible gas fields
- Operators of quarries and sand pits.
Revised 2007
3. Profits realized by craftsmen and
equivalent self-employed who carry out a
manual trade and make profits out of their
activity.derive their profit mainly from the
wages of their own work.
4. Profits made from forestry activities,
planters, farmers and cattle-breeders.
III. Exemptions
ART 3. – Are exempted from this duty all
profits realized by approved cooperatives
companies and organisations in accordance
with the provisions of the Law Decree 67-
171 of July, 18th 1967.
IV. Taxation Schemes
ART 4. – Taxation on business income, craft
industry and farming profits is set either
according to the Actual Profit System or
the Flat Rate Tax System.
V. Taxes Assessment
ART 5. - The Tax is fixed in the name of
each operator for the whole of his activities
instead of the main establishment.
Companies whose registered office is
located overseas are taxed at the place of
their main business in Mauritania according
to the earnings of the operations they
realized therein, or, for lack of
establishment, in Nouakchott.
ART 6.
- In joint-stock companies, Limited
companies and General partnership
counted as investment companies or
carrying out industrial or commercial
business operations, the tax are
establish the name of the company.
- In General partnerships corporates, de
facto companies and joint ownerships,
each of the partners or owners is
individually liable to tax on the shares
equivalent to his rights in the company
or the joint ownership.
16
- In simple joint-stock companies, the tax
is fixed in the name of each of the
partners on their respective profit
shares and on the surplus in the name of
the company. The duties hence included
in the Tax Collection Forms in the name
of the partners nonetheless remain
social debts.
- In joint ventures, the tax is fixed in the
name of each of the partners whose
identities and shares in the division of
participation profits had been informed to
the Authorities. Otherwise, the tax is fixed
in the name(s) of the manager(s) known to
the Authorities.
Section II
ACTUAL PROFIT SYSTEM
I.Corporate liable to taxation
ART 7. – The followings must be submitted
to the Actual Profit System:
1. Public limited companies, limited
partnerships limited by shares and limited
liability companies, regardless of their
purpose.
2. General partnerships, simple joint-stock
companies and joint ventures whose purpose
is industrial or commercial activities.
3. General partnership carrying on industrial
or commercial operations.
4. Public institutions and government or
local authorities’ bodies, on the condition
that they are financially autonomous and
carry on an industrial or commercial activity
or profit-seeking operations.
5. Individual firms carrying on import-
export operations, regardless of their
annual turnover.
6. Individual firms whose main business is to
sell goods, articles, supplies and food to be
taken away or consumed on the spot, or to
Revised 2007
accommodation, whose annual turnover, all
taxes included, is equal to or more than
6.000.000 UM.
7. Individual firms mainly providers of a
service and whose annual turnover, all taxes
included, is equal to or more than 3.000.000
UM.
8. Companies, individual firms approved as
Customs Agents on Mauritanian soil,
regardless of their annual turnover.
9. De facto companies, associations, joint
ownerships, business cooperatives and their
unions, along with any other legal entities.
10. Deals and business operations carried
out on Occasional basis.
11. Travel agencies, and government
contractors and suppliers of the Para public
sector.
ART 8. - Taxpayers who are not eligible to
be taxed according to the Actual System
can choose this Regime. They must notify
their local tax inspector of their preference
before February 1st of he current fiscal
year. The option once selected is
irrevocable.
II. Taxation Period
ART 9. - The tax is deducted each year
from the profits of the legal year; in the
case where the taxpayers’ accounting
records are not consistent with the legal
year, the tax is deducted from the profits
achieved during the twelve month period
whose results were used to determine the
most recent balance sheet.
If the fiscal year ended covers more or less
than a twelve months, the tax is
nevertheless fixed based on the results of
the said fiscal period.
New companies whose activities began in the
course of the year can close their first
balance sheet at the end of the following
year. They are then bound to establish, on
17
December 31st of the year marking the
beginning of their operations, a provisional
operating account whose results shall
instantly be taxed. This taxation shall be
deducted from the one levied on the results
of the first closed balance sheet.
In the instance where consecutive balance
sheets are established in the course of the
same year, the results therefore are added
up in order to establish the taxable base.
III. Determination of the Taxable Profit
ART 10.
A. The taxable profit is the net profit
calculated on the earnings of all operations
of any nature carried out by the companies,
including in particular the transfer of any
element of the assets, either in the process
of, or at the end of operations.
B. The net profit is made of the difference
between the values of the net worth at the
closing and opening of the period whose
results are to be used in determining the
base of taxation, reduced of extra funds,
and augmented of the deductions carried
out during that period by the operator or
partners. The net worth corresponds to the
excess of asset values on the total made on
the liabilities by third party claims,
depreciations and reserves, all accounted
for.
Stocks must be estimated based on the cost
price or the closing price of the year, if the
said price is lesser than the cost price.
The current works are assessed on their
cost price.
C. The net profit is determined on
deduction of all charges, duly substantiated.
Are considered professional charges those
that were uncovered during the taxable
period, in the interest of the enterprise and
not in compensation for an asset value entry
or extinction of debt in the liabilities.
They mainly include:
Revised 2007
1. General Expenses of all nature.
2. Staff and workforce expenses, direct
and indirect remunerations, including
indemnities, allowances, fringe benefits and
repayments of expenditures, only if that
they correspond to actual labor and are not
excessive with regards to the significance
of the service rendered.
4. 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:

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
clearly specified losses and charges that
current events make likely, provided they
were actually recorded in the year’s entries
and are present in the Statement of
Reserves provided by Article 14.
Standard and yearly operating costs, such as
personnel costs, taxes, maintenance and
repair costs, management operations
sundries … cannot lead to the establishment
of tax-deductible provisions.
Reserves that are partially or entirely
affected to a use not in accordance with
their initial destination or that become
without object in the course of a later year
are transferred to the revenues of the said
year. If the report is not produce by the
company itself, the Administration has the
authority to proceed to the required
adjustments when it establishes that the
reserves have no reason to exist. In that
case and if relevant, those reserves are
transferred to the results of the earliest
year that had been verified.
6. The taxes charged to the company and
actually paid during the year, with the
exception of the Minimum Inclusive Tax and
the Corporate Income Tax.
If tax reductions are later on granted on
deductible taxes, their sums are
transferred into the returns of the year
during which the company obtains the
refund of the amounts wrongly received.
However, the profits subject to taxation, as
well as all transactions, fines, confiscations
and penalties of any kind chargeable to the
offenders of enforced legal provisions are
not eligible for deduction.
7. The interests paid to shareholders in
return for the deposits they made to the
Social Fund, in addition to their capital
share, and this regardless of the nature of
the company, keeping to limit of those
computed on the rates applied by the
Mauritanian Bank with regards to loans,
increases by two points.
20
8. Donations, subsidies and liberalities
limited to 0,50 % of the taxable profit.
ART 11. – As an exception to the provisions
laid out in Article 10/Paragraph A, the
capital gains proceeding from the transfer
of elements of the capital assets in the
course of the exploitation are not included
in the taxable profit of the fiscal year
during which they were realized if, in the
statement of results of the said year, the
operator commits himself to reinvest in the
immobilizations of his companies in
Mauritania, by an amount equal to the
amount of these gains added to the cost
price of transferred elements, and this
before expiration of a three-year deadline
beginning from the closing of the fiscal
year.
In execution of the above provisions, the
values forming the portfolio are considered
to be part of the capital assets if they were
adjoined to the company’s patrimony at least
five years prior to the date of transfer.
Moreover, are assimilated to the capital
assets, share acquisitions effecting in the
operator’s guarantee of full ownership of at
least 30% of a third party’s capital.
If the re-use is carried out within the
deadline mentioned above, the capital gains
separated from the taxable profit are
deducted from the cost price of new assets,
either for the computation of depreciations
if it concerns depreciable capital assets, or
for the computation of capital gains realized
at a later date. If not, they are reported to
the taxable profit of the fiscal year during
which the above deadline expired.
However, in the case where the operator
stop his profession or turns over his
business in the course of the three-year
period, the capital gains to be reinvested
shall be immediately taxed as set by the
terms of Article 44.
Revised 2007
ART 11.Bis. - As an exception to the
provisions of article 10, income from the
leasing of real estate property listed in the
assets of the balance sheet and which are
subject to tax on income from real estate
property are not to be included in the
taxable income. However any other expenses
of any nature related to such real estate
property are included in the taxable profits,
except for the tax on services payable
according to the provisions of article 202 of
the C.G.I. [appears to be the abbreviation
for the General Code of Taxation]
ART 12. – Regarding the limited liability
companies, remuneration allocated to the
main share holders and managing partners
included recorded against costs and
expenses may be deducted from the gains
of the company for the purpose of tax
computation provided that such
remuneration is for work actually carried
out and is submitted to their name to the
tax on industrial and commercial
In the Application of the following provision,
the managers who do not hold any shares
are considered partners if their spouse or
children under age have the ability to be
partner
In this case or if the manager is a
shareholder the shares, the property or
usufruct of the spouse or minor children of
the manager are treated as his property.
ART 13. – In the event of a loss, the excess
deficit is considered as an expense and is
eventually carried over to the following
fiscal period where it will then be deducted
from the profit of that same fiscal period.
If the profit is not sufficient for the
deduction, the loss will be successively
carried over to the following fiscal periods
up until the fifth fiscal period following the
fiscal period of the loss.
21
IV. Taxpayers Obligations
ART 14.
Taxpayers are ought to keep clear and
understanding accounting records according
to the Mauritanian general accounting plan.
Regarding the imports a special accounting
book must be provided for each operation, in
addition to the value as defined in article
191, the number of declaration for
consumption.
Accounting documents and relevant papers,
especially authorizations of transfers of
funds, customs declarations, invoices of
purchase and sale, pay-stubs receipt for
expenses, must be kept for at least six
years following the year of importation,
purchase, sale or services rendered were
recorded by accounting.
- The taxpayers must file the detailled
Financial expenses statement using a
standard format provided by the Tax
Department., or a penalty of a non-
deduction of 25% of the expenses not
filed will be applied.
The following information and declaration
must be provided to the Tax Department
within the legal period set for the
declaration of profits:
Detailed and complete identification
including number in the National Directory
of Taxpayers of the company, the operating
party and managers, partners or:
- The terms of application and management
of the National Directory of Taxpayers
shall be set by order of the finance
minister.
- name, address and number in the National
Directory of Taxpayers of the certified
public accountant (CPA), of the
accountant or the adviser who
participated in the preparation of the
accounting documentation and the tax
filing.
Revised 2007
The individuals who simultaneously operate
within different institutions, premises or
offices must keep a different and distinct
accounting record for each location.
In addition to the declaration of
consolidated profits for all establishments
operating in Mauritania a declaration of the
profit for each institution shall be attached
as well.
ART 15. - Businesses whose registered
headquarter is located outside of Mauritania
must keep a different and distinct
accounting record for their activities in
Mauritania. The concerned businesses must
attach a declaration of the profits for each
institutions.
ART 16. – If the accounting records are
kept in a language other than the official
local language a certified translation should
be provided to the tax department if
requested..
ART 17. – Individuals and legal entities
referred to in the article 7 must provide to
the general director of the Tax Department
a declaration of existence within twenty
days of the beginning of their activities in
Mauritania using a standard application
format including :
1. The business purpose, the main activity,
legal form, duration, the company location as
well as the headquarters location.
2. The date of the charter, a copy of the
charter on a non-stamped paper publicly
certified attached to the declaration.
3. First, last name and address of the
concerned managers, for legal entities of
which the asset is not divided into shares
and as well as the first, last name and
address of the concerned partners.
4. The nature and value of all Real Estate
and Personal properties evaluated for the
capital contributions.
22
5. The quantity, the format and the amount
:
a) of negotiable securities issued , making
the difference between shares and
debentures and confirming for the first
ones the sum paid out for each security and
for the second the duration of the
depreciation and the interest rate.
b) capital shares not represented by
negotiable security.
c) Any other right granted to partners in
the fair distributions of profits or assets of
the company, whether or not such rights are
recognised by a security.
6. For legal entities whose registered
address is overseas, the declaration shall
state in addition in detail the nature of
their activities in Mauritania as well as the
last name, first name, number in the
National Directory of Taxpayers and
address of their representative in
Mauritania.
ART 18. – In the event of any changes
made to the name, juridical form, object,
duration, registered address of the legal
entity, its principal place of business,
increase in, reduction or depreciation of the
capital, partial or total paiement of
company’s shares, any issuing,
reimbursement or depreciation of loans
represented by negotiable securities,
replacement of one or several directors or
managers, or for legal entities whose capital
is not divided into shares, of one or more
partners, the above legal entities must
report the fact within a period of one
month, and provide at the same time a duly
certified copy on non-stamped paper of the
concerned modification act.
ART 19. - Legal entities with a registered
office outside of Mauritania and carry out
an activity there which renders them liable
to income tax on industrial and commercial
profits must indicate, in addition, in the
statement issued pursuant to article 14,
their principal place of business as well as
Revised 2007
the names, last names, number in the
National Directory of Taxpayers and
address of their representative in
Mauritania.
In the event of a replacement of such
representative, or of change of address of
the concerned company, the said legal
entities shall report the matter in
accordance with the conditions set out in
article 18.
ART 20. - Any breach of the provisions of
articles 17 and 18 is liable to a fine of 10
000 UM.
ART 21. - The inspector automaticaly
establish the taxable base of taxpayers who
have failed to make a statement within the
given period set out in article 14.
ART 22. - For the calculation of the
taxable income for the industrial and
commercial profit owed by businesses which
are under the control of or have the control
of businesses located outside of Mauritania,
the profits indirectly transferred to the
concerned party, either through the
increase or decrease of purchase prices or
sales prices, or by any other means, are
included into the income shown in the
accounting records.
In the absence of detailed information to
carry out the adjustments provided in the
previous paragraph, the taxable income is
determined by comparing them with similar
businesses operating on the market.
V. Tax Calculation
ART 23. - The tax rate for industrial and
commercial income is set at 25%. In order
to calculate the tax rate, the net taxable
income gain is rounded down to the nearest
hundred ouiguiyas.
23
Taxpayers must determine and pay without
notice, at the latest within 30 days of the
date of expiration of filing of the statement
of their profits required under article 14,
the the amount of tax due based on their
statement.
The payment to the local official of the
Treasury of which the taxpayer is
accountable for is made by a statement on a
standard printed format.
Paragraph 4: abrogated (law 94.009 of 24
January 1994)
VI. Minimum Inclusive Tax
ART 24. –the minimum inclusive tax is
applied to individuals and legal entities
under the regime of actual profit gains
applied on industrial and commercial profits.
This tax is due on a particular year at the
rate of 3% of the turnover of the last
ended fiscal period with a minimum payment
of 240 000 UM.
Individuals and Legal Entities starting a new
business and seeking a grant of an import-
export permit to participate in public
business announcement or seeking a
registration number must pay immediately in
advance a deposit of 240 000 UM which
constitutes the minimum tax payment
ART 25. - Individuals or legal entities liable
to the minimum inclusive income tax must
calculate and pay without notice, by means
of a standard prescribed form of statement
provided to the local tax office of which
they come under, two down payments, which
shall be paid at the latest as follows: the
first on 31 of March, the second on 30 of
June.
ART 25.Bis. - Individuals and legal entities
liable to the minimum inclusive tax on
estimated income who carry out the
importation of goods of any nature must pay
Revised 2007
to the Customs Department down payment
amounting to 3% of the customs value of the
products and goods, plus all duties and taxes
payable upon importation, except the value
added tax or customs exemptions.
The goods used for the purpose of the
business activity cannot be used towards
the 3% down payment mentioned in the
previous statement above.
Down payments made during a calendar year
are deducted from the amount of the
minimum inclusive tax on estimated income
which must be paid before March 31st of the
following year.
When the down payment exceed the amount
of the payable minimum inclusive, the excess
payment noted is deducted from the
contributions towards the tax on industrial
and commercial profits.
When such deduction cannot be made or is
only partly made in part, the unused excess
payment constitutes a tax credit deductible
from the minimum inclusive tax or the
contributions towards the tax on industrial
and commercial profits of the following
fiscal years.
Receipts given at the time of payment of
any part payments must be enclosed with
the annual declaration of profits.
Receipts received from any down payment
must be enclosed with the annual declaration
of profits.
ART 25.Ter. - Individuals and legal entities
liable to the minimum inclusive tax on
estimated income who carry out the
exportation activities must pay to the
Customs Department down payment
amounting to 3% of the customs value of the
products and goods, plus all duties and taxes
payable upon exportation, except the value
added tax (lf-2008-001)
24
Down payments made during a calendar year
are deducted from the amount of the
minimum inclusive tax on estimated income
which must be paid before March 31st of the
following year.
Receipts received from any down payment
must be enclosed with the annual declaration
of profits.
ART 25.Quater. - As an exception to the
provisions laid out in articles 24, 25 bis and
25 ter, the turnover from fishing products
is not subject to the minimum inclusive tax
on estimated income, except for the
turnover coming from the production of
pelagic fishing using charter liable to a 2%
inclusive minimum tax.
ART 26 (nouveau). - The amount of the
minimum inclusive tax pursuant to article 24,
except for the increase in duties provided
for by article 478, come to be totaly
deducted from contribution tax on industrial
and commercial profits to the extent of one
quarter of its amount, from the contribution
payable on the account of the tax on
commercial and industrial profits.
The deductable part of the IMF exceeding
the total of the taxable income on
commercial and industrial profits will
definatly remain for the Treasury
Department.
ART 27. - The provisions of this article are
repealed (Law No 94.009 of January 24st,
1994 overhauling the changes made in the
General Tax Code).
ART 27.Bis. - Taxpayers who do not comply
with their obligation towards the Customs
Department to use on a long-term basis as a
work tool on any imported goods are liable to
a fine equaling to 80% of the amount of the
down payment of which they wrongly
exempted from.
Revised 2007
ART 27.Ter. - The down payments of the
minimum inclusive income tax are recorded
by the Customs Department on a specific
registrar opened for that purpose on the
same conditions as customs duties and
taxes.
The Customs Department provides to the
Tax Department at the end of each month a
summary statement per importer and per
declaration, or alternatively if necessary,
with a written agreement to assign the
imported goods on a long-term basis to be
used for production purposes. Such goods
constitute, for the business, assets not
intended to be re-sold.
Section II BIS.
SIMPLIFIED ACTUAL PROFIT SYSTEM
I. Corporate liable to taxes
ART 28. - The provisions of this article are
repealed (Law No 94.010 of January 24st,
1994 amending the changes of the General
Tax Code).
II. Taxation Period
ART 28.Bis. - The provisions of this article
are repealed (Law No 94.010 of January
24st, 1994 amending the changes of the
General Tax Code).
III. Determination of the Taxable Profit
ART 28.Ter. - The provisions of this article
are repealed (Law No 94.010 of January
24st, 1994 amending the changes of the
General Tax Code).
IV. Taxpayers Obligations
ART 28.Quater. - The provisions of this
article are repealed (Law No 94.010 of
January 24st, 1994 amending the changes of
the General Tax Code).
V. Tax Calculation
ART 28.Quinquiès. - The provisions of this
article are repealed (Law No 94.010 of
January 24st, 1994 amending the changes of
the General Tax Code).
25
VI. Minimum Inclusive Tax
ART 28.Sexiès. - The provisions of this
article are repealed (Law No 94.010 of
January 24st, 1994 amending the changes of
the General Tax Code).
ART 28.Septiès. – Individuals carring out
the retail sale of petroleum products are
liable to pay a minimum inclusive tax at the
rate of 4% of the commission received,
without there being a minimum amount
payable.
The above mentionned minimum inclusive
tax, execpt for the increase in duties
provided for in article 27, is deducted from
the contribution payable on the account of
the tax on commercial and industrial profits
.Cet impôt minimum forfaitaire, à l'exclusion
de la majoration de droits prévue à l'article
27, vient en déduction du montant de la
cotisation due au titre de l'impôt sur les
bénéfices industriels et commerciaux. If
the concerned contribution is less than the
amount of the minimum inclusive tax, the
following remain the property of the
treasury.
Section III
FLAT RATE SYSTEM
I. Corporate liable to taxes
ART 29. - Subject to the provisions of
articles 7 and 28, the flat rate system is
applicable.
1. To sole proprietorship whose main
activity is the retail of goods, objects,
supplies or food products to be taken away
or consumed on the spot, or to provide
accommodation, whose annual turnover,
inclusive of all taxes, is less than 6 000 000
UM.
2. To sole proprietorship who essentially
provide services whose annual turnover,
including all taxes, is less than 3 000 000
UM.
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
streets and common area objects of small
value, and hawkers, are liable for an annual
tax of 4 000 UM in the areas of
Nouakchott, Nouadhibou and Rosso, and 2
000 UM in other towns.
2. Taxpayers who run small grocery shops,
retailing basic food product and small
cleaning items, whose average daily taking
cannot exceed 500 UM, are liable for an
annual contribution of 8 000 UM in the
areas of Nouakchott, Nouadhibou and Rosso
and 4 000 UM in other towns.
3. The service providers and artisans who
do not have the assistance of any family
member and have not hire any apprentice,
labourer or employee, and whose average
daily taking cannot exceed 500 UM, are
liable for an annual contribution of 6000 UM
in the areas of Nouakchott, Nouadhibou and
Rosso and 3000 UM in other areas.
Contributions
ART 29 Quater. - When a taxpayer
operates simultaneously, in the same area or
in different areas, several establishments,
shops, stores, workshops, building sites and
other places where an activity is carried
out, each of them is considered to be a
separate or distinct operation which is
subject in all cases to separate taxation, so
long as the total turnover realised does not
exceed the limits set out in article 29.
ART 30. - In case of disagreement on the
tax amount imposed, the taxpayer may seek
through judicial means, in the conditions and
within the time period set out in articles
560 and 561, a reduction of his taxation
He must provide for that matter all
accounting records or other documents
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
exceeding two tons, reguardless of the
activity carried out by the registration
cardholder, is liable to tax under the same
conditions as the vehicles belonging to
individuals and legal entities carrying out
transporation by land of goods.
the General Tax Code must occur before
February 1st of each year using a payment
title provided by the Tax Department. by
means of an immediate payment title
provided by the Tax Department.

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
TAXABLE PROFITS
ART 32. - An annual tax is established on
profits made from any non commercial
profession or activity in Mauritania.
Section II
INDIVIDUALS LIABLE TO TAX–PLACES
OF TAXATION
ART 33. - The tax is imposed in the name
of the beneficiaries of the taxable income
in the work place or if need to be of the
principal establishment
Section III
DETERMINATION OF THE TAXABLE
PROFIT
ART 34. - The tax is calculated each year
on the profits made the previous year.
The tax base is made up from the excess of
gross income over the expenses made
necessary by the exercise of the business
or activity. The tax base is made up of the
excess of gross receipts over the expenses
made necessary by the exercise of the
profession or activity. It takes into account
gains or losses made from the realisation of
assets and sums or compensation received in
exchange of the cease of the business,
occupation, activity or the cease of goodwill
or customers
Deductible expenses also include :
1. The rent of professional premises; if the
taxpayer is the owner of the premises used
for the exercise of his profession or
activity, no deduction can be made
2. The depreciation made according to the
applicable rules related to the tax on
industrial and commercial profits;
29
3. Staff and labor expenses in the
conditions set out in paragraph C-2 of
article 10.
4. As a general rule, duly justified
expenses and charges of any nature made
necessary by the exercise of the profession
or activity; however, the tax on non
commercial profit cannot be deducted from
the taxable income.
ART 35. - In the event of a loss recorded
during a year, the loss is deductible on the
profit made the following year. If the profit
the following year is not sufficient to allow
the deduction to be made in whole, the
excess loss is successively brought forward
to the following years, up until the third
year following the year of the loss.
Section IV
TAXPAYERS OBLIGATIONS
ART 36. - Any individual liable to the tax on
non-commercial profits must comply to the
following:
- to provide to the General director of
Taxation within twenty days of the
beginning of their activities in Mauritania
a declaration of existence to be made on
a standard printed form as a proof of
their registration;
- to provide for the first three months of
each year his income on a standard
printed form.
- Such declaration shall be delivered to
the Tax Inspector appointed in the the
place of exercise of the profession or of
the principal place of business.
In addition to the declaration a statement
by the client of declared revenue shall be
enclosed subject to the provisions of the
last paragraph of article 37.
Revised 2007
ART 37. - Taxpayers subjected to the tax
on non commercial profits must keep and
present before March 31st to the Tax
Department the accounting records which
enable the exact calculation of the profits
or loss made during the previous year.
They are also under an obligation to keep a
logbook, assessed and initialled [by the
General Director of Taxation. Such
document must state on a daily basis
without blanks or erasures, the detail of
revenues. Statements of accounts for the
total operations are made at the end of
each month.
For the carrier field subjected to
confidentiality rules, the logbook only shows
under the date the detail of the amounts
received.
ART 38. - Taxpayers concerned by this
chapter shall provide to their customers a
numbered receipt taken from a counterfoil
book.
The receipt and the corresponding
counterfoil must specifically state:
- First names, last names, profession and
Number of National Taxpayers Directory
of the individual issuing them;
- The date and amount of revenue
received;
- First names and last names of the client
subjected to the provisions of the last
paragraph of article 37.
30
Section V
TAX CALCULATION
ART 39. - The tax rate on non-commercial
profits is set at 35%.
For the calculation of the tax, the tax base
is rounded down to the nearest hundred
ouguiyas.
Section VI
Minimum Inclusive Tax
ART 40. - Taxpayers subjected to the
income tax on non-commercial activities are
liable to a minimum inclusive tax set at the
rate of 3% of the total income perceived
during the last fiscal period with a minimum
of 120 000 ouguiyas gross income.
The paiments option and deductions for the
minimum inclusive tax are similar to those
established on articles 25 and 26.
The government, the public institutions,
economically mixed company, private
companies subjected to the actual profit
system shall retain a 4% rate on any
commissions, brokerage, rebate, vacancy,
fees occasionally or not, bonuses and other
wages and shall make payment at the latest
every 15th of the month when their receive
their headquarters fund from the Treasury.
Revised 2007
 CHAPTER III
PROVISIONS COMMON TO INCOME TAX GENERATED BY INDUSTRIAL,
COMMERCIAL AND NON-COMMERCIAL PROFITS
Section I
TAXATION OF TAXPAYERS WHOSE
INCOME DERIVED FROM INDUSTRIAL,
COMMERCIAL AND NON COMMERCIAL
ACTIVITIES
ART 41. - When a taxpayer is liable to the
tax on industrial and commercial profits
extends his activity to operations subjected
to the tax on non commercial profits, the
revenue from such operations is calculated
in accordance with the rules applicable to
the tax on industrial and commercial profits
and must be taken into consideration in the
said taxbase.
Section II
DECLARATION OF COMMISSIONS
FEES, COPYRIGHT, BROKERAGE FEES,
PARTNER RETURNS AND EARNING
SHARES.
ART 42. – Individuals or legal entities who,
in the course of their work activity pay to
third parties other than their employees,
any commissions, brokerage fees, rebates,
fees, vacancies, whether occasional or not,
bonuses and other remunerations, must
declare such sums, whatever the amount is,
during the month of January of each year to
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
in the same conditions the sums they pay to
their members or to their principals.
Omissions or unconformities found in the
declaration give rise to a fiscal fine of 10
000 UM per oversight or error.
The late submission of the declaration is
punishable:
- with a fiscal fine of 10 000 UM, if the
delay does not exceed two months.
- with a non deductibility of the amounts
paid if the delay exceeds two months.
ART 43. - Companies and associations
participating or concerned must provide to
the Tax officer at the same time with the
annual declaration pursuant articles 14 et 36
the following informations :
The first name, last names, Number in the
National Directory of Taxpayers, profession
and address of partners, managing partners,
and co-participants as well as the amount of
shares that they hold:
The conditions on which their gains are
shared or have been distributed as
remuneration for their duties or their
capital contributions between the partners,
managing partners, co-participants or
members of the board of directors
Revised 2007
 Section III
TRANSFER OF BUSINESS AND
GOODWILL - SUSPENSION OF
OPERATIONS OR PROFESSION -
DEATH OF THE TAXPAYER
ART 44. - 1. In thé event of transfer in
whole or in part of a business or a goodwill,
or the ceasion of operations or a profession,
the income taxable base not yet taxed is
automaticaly established.
2. Taxpayers must within a period of thirty
days inform the Tax Officer of the
transfer or of the ceasion and inform him of
the date it became or will become effective,
as well as, if applicable, of the first names,
last names, number on the National
Directory of Taxpayers and address of the
transferee.
3. The assessment established in the
conditions set out in paragraph 1 above is
immediately due and payable in full.
ART 45. - In the event of the death of the
taxpayer, the information necessary to
established the tax must be produced by
the beneficiaries of the deceased within six
months from the date of death.
Section IV
MONITORING
ART 46. - The declaring party must present
at the request of the agent in charge of the
taxable base calculation, all accounting
documents, inventories, copies of letters,
receipt and expense documents, of any
nature in order to justify the results
indicated in his declaration.
When the taxpayer has refused to reply to
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.
32
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 47. - The Administration may amend
the declarations in compliance with the
procedure set out in article 474. The
declared profits may be rectified
automatically in the event of the following
cases:
1. In the event of failure to show the
accounts or the special imports accounting
logbook;
2. When serious and repeated errors,
omissions or inaccuracies are found in the
accounts of the operations conducted
3. When the lack of supporting documents
deprives the accounts of any conclusive
value.
Section V
AUTOMATIC TAXATION
ART 48. - The followings are automatically
taxed :
1. Any taxpayer who has not submitted
within the prescribed periods the
declarations required by articles 14, 25,
and 36
2. Any taxpayer who has not complied with
the period set out in paragraph 2 of
article 44.
3. Any taxpayer who cannot provide in
support of his declaration or cannot
produce at the request of the Tax
Department the documents with the
content or result mandatory in articles
14 and 37 or who presents documents
which do not enable the exact calculation
of the profits for the the taxable period.
Revised 2007
4. Any taxpayer who has kept themselves
from responding to the requests of the
Tax Officer for justifications or
clarifications.
of the Industrial and Commercial Profits
and the Taxes on the Turnover only if the
concerned suppliers are identified or
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
APPLICATION FIELD
ART 52. - – An annual tax is imposed on
income from real estate property.
The following are included in the category
of income from real estate property, when
they are not included in the profit made by
an industrial, commercial or craft business:
- income from built properties, such as,
houses, factories, shops or offices;
- income from any real estate property
not yet built.
Section II
TAXABLE INCOME
ART 53. - Tax is established each year on
the income from real estate property of the
previous year. The taxable income is
constituted by the total amount of rent,
whether or not they were received.
However, taxpayers whose annual rental
income, exclusive of any other income, is
equal to or less than 60 000 UM, shall be
exempt from the tax
Section III
INDIVIDUALS LIABLE TO TAX –
PLACES OF TAXATION
ART 54. - The tax is imposed to the name
of the beneficiary of the taxable income.
If the taxpayer has only one dwelling place
in Mauritania, tax is incurred in that place.
If the taxpayer has several dwelling places,
he is liable to tax using his known official
34
dwelling place. This last one may be chosen
automatically by the Administration in the
event of the failure by the taxpayer.
Section IV
RATE - TAX CALCULATION AND
PAYMENT - TAXPAYERS OBLIGATIONS
ART 55. - The Tax rate on real estate
property is set at 6%.
For the calculation of the tax, the taxable
income determined in the conditions set out
in article 53 is rounded down to the nearest
hundred ouguiyas.
Parties liable for tax on income from real
estate must calculate the payable tax and
pay it to the Treasury, without prior notice,
before February 1st of each year. A
certificate of payment delivered by the
Treasury shall be enclosed with the
declaration required under article 56.
ART 56. - All taxpayer liable to the tax on
income from real estate must submit before
March 1st of each year a declaration of all
the collected rents during the course of the
previous year, mentionning :
- his first name, last names, usual address
and Number in the National Directory of
Taxpayers.
- the detailed location of the rented
buildings: town, number of housing lot
and block, name of street if applicable;
- the tenants fisrt name, last names and
occupation.
- The amount of collected rents .
Revised 2007
Such declaration made on a special printed
form supplied by the Tax Department, shall
be dated, signed and provided to the Tax
Officer of the official dwelling place of the
taxpayer.
Section V
MONITORING OF DECLARATIONS –
AUTOMATIC TAXATION
ART 60. – In the event of a automaEn cas
de tic taxation, the taxable base is
determine by annual rental value of rented
building according to article 430
The taxpayer who is automatically taxed
does not have legal option to obtain a
discount of the tax imposed upon him except
if he has proof of being overcharged.
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
INCOME SUBJECT TO TAX
ART 62. - 1 An amount of ten thousands
ouguiya per month of remunaration.
2. The same tax is applicable to public or
private pensions and to life annuity
a) when the beneficiary dwelling place is in
Mauritania
b) when the beneficiary dwelling place is
located outside of Mauritania and only
if the detor is in Mauritania.
Regarding public pensions, the debtor is the
assigned accountant
ART 63. - 1. For the application of the
provisions of paragraph 1 of article 62, the
following are exempt from the tax:
a) allowances for government expenses
and for the use of selected locations
b) within the cumulated limit of 10 000
UM per month, allowances other than
rent assistance, transport,
accountability and occupation.
c) An amount of twenty one thousands (30
000) ouguiya per month for
remunaration. (LF/2008 -001)
Allowances likely to be exempt are
allowances for professional expenses not
considered as bonus on salary.
2. For the application of paragraph 2 of
article 62, the followings are exempt from
the tax:
a) war injured pensions
b) Pensions allowed to war injured and
their legal beneficiaries
c) Income from a life annuity granted to
injured victims on a work place
d) Veteran’s retirement.
36
3. Family allowances or assistance, increases
in minimum wages, allowances or pensions
granted after consideration of the family
income status or family expenses, are in all
cases exempt from the tax.
4. Benefits in all kind valued at their actual
value which do not exceed 20% of the
remuneration received are exempt from the
tax. If they exceed 20%, they are reserved
for the taxable base up to 40% of their
total amount.
Wages received is considered as gross
income without any type of benefits. In
accordance with the provisions of article 62
and the following articles, it corresponds to
the gross income plus all premiums,
allowances and bonuses, or other extra
elements of any nature, considered as extra
salary.
Section II
TAXABLE INDIVIDUALS AND TAXABLE
BASE
ART 64. - The tax is payable by the
beneficiaries of the taxable income received
ART 65. - The taxable income is
determined by deducting from the total
income received, increased by any benefits
in kind estimated at their actual value:
1. compulsory deductions made towards the
pensions, retirement payments and social
security contributions;
2. amounts exempt from the tax pursuant
to the provisions of article 63.
However, shall be included in the taxable
base the portion of salary that certain
expatriates foreign nationals receive
directly in their country of origin on the
basis of their activity in Mauritania.
Revised 2007
 Section III
TAX COMPUTATION
ART 66. - 1. The tax rates applicable to
taxable income as defined in article 65 are
fixed as follows:
Monthly taxable income less than or equal to
40.000 UM : 15%
Monthly taxable income exceeding
40.000UM : 30%.
The amount of the simple dutie is calculated
by using one of the following formulas
according to the taxable income.
- Monthly taxable income less than or
equal to 40.000 UM : I= (R.I x o, 15)
- Monthly taxable income exceeding
40.000 UM : I= {(R.I. x 0.30) -6.000.}
(LF/2008 -001)
2. For the calculation of the tax, the
taxable base is rounded down to the nearest
hundred ouguiyas.
3. Wages adjustement must be included in
the income of the monthly period which it
relates to.
4. . Public or private pensions and income
from life annuity of which the payment is
not made on a monthly basis , for the
application of the rates referred to in
paragraph 1 above, brought back to the
month.
5. The payment of wages, salaries, pensions
and income from life annuity represente
source of taxation.
Section IV
TAX COLLECTION
ART 67. - Tax is collected by means of
withholding in favour of the Treasury by the
employer or the taxpayer at the time of
each payment.
37
Section V
OBLIGATIONS OF EMPLOYERS AND
RECIPIENTS
ART 68. - Any individuals or legal entity
who pays taxed amounts must withhold tax
for the benefit of the Treasury.
Individuals subjected to the flat rate tax
system pay an annual inclusive tax on income
paid out to their employees.
It must, for each beneficiary, record in a
book, file or any other document intended
for the registration of the payment: the
date, nature and amount of the payment, the
amount withheld, the reference to the pay
slip required pursuant to paragraph 2 of
article 69.
The documents on which the payments made
and amounts withheld are recorded, as well
as the stubs of the pay slips, shall be kept
until the end of the third year following the
year of which the amounts were withheld.
They shall be communicated, upon request,
to the officer of the Tax Department;
failure to do so gives rise to the penalties
provided for in article 586.
ART 69. - 1. The amounts withheld in
regards to the payments made during a
particular month shall be paid at the latest
on the 25th of the following month, to the
cashier of the Treasury of the individual
dwelling place or registered address of the
legal entity who withheld them.
- 2. Each payment is made with a declaration
which shall be made on a standard printed
form dated and signed by the paying party
indicating the period during which the
amounts were withheld, establishment of
the address, carreer field and number in the
National Directory of Taxpayers of the
individual or legal entity who withheld the
amounts, as well as the total of the amounts
withheld.
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.
- 4. The copy intended for the taxable base
service is forwarded by the Treasury’s
assigned accountant to the Tax Inspector
periodically and at the latest within the
first ten days of the month for the
payments of the previous month
ART 72. – Are evaluated and paid on a
monthly basis or by an single recovery act
the duties in the following cases:
- signed declarations ;
- failure to provide a declaration
- declaration subjected to an automatic
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
capital property applicable to :
- to products distributed by companies and other
organisations which are liable to tax on industrial
and commercial profits
- to income from debts, deposits, guarantees,
current accounts (compte courant).
Section I
GOODS DISTRIBUTED BY LEGAL ENTITIES
SUBJECT TO TAXATION ON INDUSTRIAL AND
COMMERCIAL PROFITS
ART 74. - The followings are subject to the tax:
1. . Income from shares and partnership shares,
eventually:
- dividends, interest, arrears and other income
from shares of any nature and from founder's
shares distributed by private companies and
limited partnership;
- income from shares in limited companies
- income from shares of partners in limited
partnership;
- income from shares distributed by General
partnership companies whose purpose is
commercial.
2. Down deposits when they directly available to the
partners by individuals or a third party company.
However, the tax may be reduced if the partner
shows proof that the sums taxed were actually
refunded to the company.
3. Reimbursements and depreciation in total or
partially made by companies towards the total
amount of shares, interests or partenership
interests before their winding up or liquidation.
4. Remuneration or distributions to undisclosed
recipients
39
5. Directors' percentages of profits, director's fees
and any other remuneration paid on behalf of any
account to the members of the board of directors
or of the supervisory board of private companies.
6. Interest, arrears and other income of any nature
of duties and other negociable loans, as well as the
reimbursement bonus paid out the shareholder.
7 (nouveau) : Interest paid out by Treasury
vouchers regardless of the due date and the legal
beneficiary’s activity
ART 74.bis. - nouveau : Dividends paid out to the
head office by the branches are exempte from the
income tax of the IRCM, as long as the 10%
deducted from the dividend has been already
transferd by the branches.
ART 75. - The tax is payable whether or not the
amounts or values distributed are taken from
profits.
ART 76. - When a company has its headquarters
outside of Mauritania and carries out its activities in
Mauritania, it is subjected to the payment of the
income tax from movable capital in proportion to the
profits said to be made in Mauritania.
The distribution is carried out for each fiscal period
based on the ratio between the profits made in
Mauritania and the total accounting profit made by
the company.
Section II
INCOME FROM DEBTS, DEPOSITS, GARANTEES
AND CURRENT ACCOUNTS
ART 77. – Are subjected to income tax on movable
capital when they are not included in the income of
industrial, commercial or artisanal business or the
ones in that obtained from the carrying out of a non
commercial profession the followings :
Revised 2007
The interest, arrears of interest and all other
income from the following are subject to the tax on
income from movable capital, when they are not
included in the income of an industrial, commercial
or artisanal business, or in that obtained from the
carrying out of a non commercial profession:
1. loans on mortgages, preferential debts and
unsecured debts, except any commercial operation
without the legal aspect of a loan.
2. deposits of sums or with a fixed due date.
3. cash guarantees
4. current accounts except excess interest from the
current accounts of partners
ART 78. – Are exempt from tax the interest of the
sums registrered in the Saving notebook
- interest of the sums registrered in the Saving
notebook
- The interests issued on accounts opened with
the bank when the legal beneficiaries are
families or mauritanians workers living outside of
Mauritania and when the amount of the sums do
not exceed one million ouguiya per year.
ART 79. - The tax is only due for the single reason
of interest payment or upon its recording in the
debits or credits of an account.
Section III
COMMON PROVISIONS
I. Rate and Taxable Base on Movable Assets
ART 80. The tax rate is 10%. It is applicable to
gross income allocated or cash in by the legal
beneficiary.
II. Tax Collection
ART 81. - The tax is collected by withholdings made
on behalf of the Treasury at the time of each
payment, by the individual or legal entity paying the
income, interest, arrears of interest or any other
sums referred to in articles 74 and 77.
40
It is paid to the cashier of the Treasury of the
place of the headquarters or dwelling place of the
individual who withheld it, within the first fifteen
days of the months of January, April, July and
October for income to be paid during the previous
quarter.
Each payment is attached with a certified copy of a
notice on a standard printed form removed from a
dated and signed notebook by the party paying
including :
- the period during which the withholdings were
made
- the title, address, profession, dwelling place or
registered address and the Number in the
National Directory of Taxpayers of the individual
or legal entity who made the withholdings;
- the taxable base according to the nature of the
income
- the total amount of withholdings
The Treasury accountant keeps the first copy of the
declaration and forwards the second to the
concerned Tax service, at the latest on the 10th of
the following month for the payments of the
previous month.
III.Taxpayers Obligations
ART 82. - 1. Companies paying the income referred
to in article 73 must provide to the General Director
of the Tax Department, before April 1st of each
year, the reports and briefings of meetings of the
board of directors or shareholder meetings and
failing such meetings, will require a certificate
showing the profits or income actually distributed
during the previous year.
- 2. The companies referred to in paragraph 1 in the
above, bankers, public officers and any individuals or
legal entity usually receiving deposits of financial
securities must provide to the General Director of
the Tax Department, before April 1st of each year, a
statement on a standard printed form issued by the
authorities indicating for each income beneficiary
subject to the tax on movable capital:
- its first name, last names or company name,
profession or activity, address or headquarters
address and Number in the National Directory of
Taxpayers;
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

CHAPTER VII
GENERAL INCOME TAX
Section I
GENERAL INCOME TAX
ART 84. - A general tax is imposed on the annual
global income of individuals having a dwelling place in
Mauritania
The following are considered to have a a dwelling
place in Mauritania
1. Indivuduals who have at their disposal property as
an owner or tenant
2. Individuals without a dwelling place in Mauritania
in the conditions set out in the previous paragraph,
nevertheless have in Mauritania their official place
of living, or if they have bot establish a living there ,
carry out the main part of their activities there.
3. Individuals who, during their vacation outside of
Mauritania, continue to be paid by their employers in
Mauritania.
ART 85. - 1. The general tax on income is imposed
on all of the household income in the name of the
head of the family.
The household may be limited to one person if the
concerned are singles, widows, divorcees or without
any dependants.
Every head of household is taxable, both on his
personal income and that of his wife or wives and his
children considered as his dependents according to
article 110.
2. Nevertheless, the taxpayer may claim separate
taxation for his minor children when they receive an
income from their own work or from wealth other
than his own.
3. A married woman may always, at her request, file
taxes separately from her husband when she has her
source of income distinct from that of her husband.
42
The calculation of her general income tax is then
done on the basis of one taxable base only, which is
deducted from the number of taxable base the
husband may be entitled to pursuant to the
provisions of article 108.
ART 86. – individuals whose taxable income, divided
by the number of tax units corresponding to their
family status as set out in article 108, does not
exceed the sum of 250 000 UM
2. Ambassadors and diplomatic agents, consuls and
consular agents of foreign nationality, to the extent
that the countries they represent grant similar
advantages to Mauritanian diplomatic and consular
agents.
Section II
PLACE OF TAXATION
ART 87. - The tax is imposed at the dwelling place
or at the principal establishment of the taxpayer in
Mauritania.
Failing to have a fixed dwelling place or
establishment, the taxpayer is taxed at Nouakchott.
Section III
TAXABLE INCOME
ART 88. - I. I. The tax applies to the total amount
of gross annual income, including benefits in kind,
which the taxpayer had at his disposal less
deduction of the charges mentioned in paragraph II
below.
In relation to the employees of the public sector,
the estimation of benefits in kind is determined by
order of the Finance Minister.
The annual gross income is constituted by the total
amount of net income received from various sources
defined as followed:
1. Income from industrial, commercial and artisanal
activity as well as income from non commercial
activities and other in the same category.
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
2°. Tourism vehicles providing inbound transportation in the area of Nouakchott
3°. Utility vehicles with a load bearing capacity equal
to or less than eight tonnes
4°. Utility vehicles with a load bearing capacity from
eight to twelve tonnes
5°. Utility vehicles with a load bearing capacity
exceeding twelve tonnes
2. Income from real estate property
The taxable income is constituted by the annual
income rent from all the rented properties which is
used as the base for the calculation of the tax on
real estate property.
The concerned annual rental value shall be witheld,
even when the rental period is less than the year of
taxation.
3. Wages, salaries, pensions and income from life
annuity.
Wages, salaries, pensions and income from life
annuity which have not been submitted to the tax on
wages, salaries, pensions and annuities provided for
in article 62, are liable to tax.
4. Income from movable capital
5-The concerned sources of income are referred to
in articles 74 and 77 and shall be taken into account
in the global annual income.
However, the followings are exempt from the
general tax on income
a) reimbursements and depreciation, in part or in
whole, by companies towards the amount of their
shares, interest share of a general partnership,
before their winding up or liquidation;
44
30.000 UM.
50.000 UM.
100.000 UM.
160.000 UM.
400.000 UM.
b) the distributions of reserves in the form of the
increase of capital or the merger of companies, the
free allocation of shares, partnership shares, shares
in the capital of a company or debentures or any
capital gains resulting from such allocation.
5) capital gain
capital gain withdrwan from the transfer of movable
capital, real estate property or share made by
individuals not subjected to tax on industrial and
commercial profit as well as non commercial profits.
II. The expenses listed below are deductible from
the global income when they are in compliance with
the followings conditions:
- they have not already been taken into account for
the determination or evaluation of net income for
the various categories;
- they have actually been paid by the taxpayer
during the course of the year for which the
general income tax is calculated;
- they are justified by conclusive documents
attached to the declaration of income, such as
receipts of payment, copies of loan documents,
copies of court orders, testimonials of the
beneficiaries as to the sums paid and so forth...
Revised 2007
1. Interest on loans of which the taxpayer is
accountable for, taken to acquire or build a property
in Mauritania for the purpose of his personal
accommodation as a principal residence.
2. Pensions for wich the amount is set by court
order.
3. Scheduled taxes related to income subjected to
the general income tax (tax on industrial and
commercial profits, tax on non commercial profits,
tax on wages and salaries, tax on income from real
estate property, tax on income from movable
capital) and the Zakat fixed at a rate of 2,5%
towards income provided that the declaration issued
by the authorities is attached .
4. Voluntary payments for the constitution of
pensions or retirement payments up to 6% of the
net professional income
5. Bonus related to insurance contracts for which
the performance depends on the length of the
human lifetime or guarantee in the event of a death
the payment of sums to the spouse, ancestors or
descendants up to 6% of the net professional
income.
6. Food allowance paid to the ascendants up to a
cumulated amount of 48.000 UM per year.
7. Sponsorship in the benefits of the public
community and charity organisation fixed at the
rate of 1% on revenue if a statement from the
concerned administration is provided along.
ART 89. - When during the course of a year a
taxpayer has realised an exceptional income, such as
the capital gains of a business, and that the amount
of this exceptional income exceeds the average of
the net income on which the taxpayer has been
imposed a general taxation for the past three years,
the concerned taxpayer can require the taxable
base to be spread out over the year of the
productivity and the previous years not covered by
the prescription.
This provision is also applicable to the taxation of
capital gains on a business following the death of the
business operator.
45
The same facility is granted to taxpayers who, due
to circumstances independent from their will, have,
during the course of the same year, received income
according to its normal maturity terms, would
correspond to a period of several years.
Section IV
TAXABLE INCOME OF FOREIGNERS AND
INDIVIDUALS NOT LIVING IN MAURITANIA
ART 90. - Taxpayers of foreign nationality who
have a dwelling place in Mauritania are taxed in
according to the rules set out in articles 85 to 89.
However, the income from foreign sources for which
the taxpayers in question show proof of payment of
a personal tax on global income in the country from
which they originate, are excluded from the taxable
income.
ART 91. - 1. Individuals with foreign nationality or
Mauritanian nationality who do not have their
dwelling place in Mauritania are taxable on the
profits or income received or realised by them in
Mauritania.
2. Public officers and agents of the Mauritanian
government carrying out their functions, or
travelling on an official trip in a foreign country and
exempt from personal income tax on the whole of
their income in such country, are taxable according
to the same rules that apply to taxpayers living in
Mauritania.
ART 92. - In addition any income the taxation of
which is attributed to Mauritania by an international
convention relating to double taxation, is subject in
Mauritania to the general tax on income.
Section V
INCOME TAXATION ON THE YEAR OF
PURCHASING A HOME OR ARESIDENCE IN
MAURITANIA
ART 93. - The provisions of this article are
repealed.
(Order n° 86.006 of 01/13/1986 pursuant law of
finance for 1986).
Revised 2007
 Section VI
INCOME TAXATION ON THE YEAR OF
TRANSFER OF RESIDENCE ABROAD OR
ABANDONMENT OF ANY RESIDENCE IN
MAURITANIA
ART 94. - 1. The taxpayer living in Mauritania who
transfer his dwelling place to a foreign country is
liable to the general income tax he received during
the year of his departure up until the date of such
departure, on the industrial, commercial or craft
profits and on non commercial profits he has made
since the end of the last taxed fiscal period, as well
as any income produced but not available to him
prior to his departure.
2. A temporary declaration of taxable income
pursuant to paragraph 1 above is made during the
ten days preceding the date of the departure. It is
subject to the rules and penalties which apply to
annual declarations.
3. The contributions due are calculated upon receipt
of the temporary declaration. They are payable
immediately and collected in advance.
Section VII
PROVISIONS APPLIED IN THE EVENT OF THE
TAXPAYERS DEATH
ART 95. - The income received by the taxpayer
during the year of his death and industrial,
commercial or artisanal profit, non commercial gains
that he has realised since the end of the last taxed
fiscal period, are taxed according to the laws
applicable as of January 1st of the year of the
death.
The filing for the tax on income is produced by legal
beneficiaries of the deceased within six months of
the death’s date. It is subject to the rules and
penalties applicable to the annual declarations.
Requests for justification and proof as well as the
notifications provided for in articles 101, 102 and
103 may be validly sent to any of the legal
beneficiaries.
46
Section VIII
HIDDEN REMUNERATIONS
ART 96. - Joint stock companies, limited liability
companies, general partnerships and private
companies which, directly or indirectly, pay to
individuals whose identity are not revealed any
commissions, brokerage fees, commercial or non
commercial discounts, bonuses, allowances and any
other remuneration or distribution, are subject to
the general income tax on the total paid out amount.
The taxation is carried out on one assessment and
each year is assessed on the amounts paid during the
period chosen as the taxable base for the tax on
industrial and commercial gains payable for the same
year.
The declaration of the taxable amounts is made at
the same time as the declaration related to the tax
on industrial and commercial profits made in
accordance with the provisions of article 14.
The highest rate applicable to the general tax on
income is applied to the total amount so declared,
without any tax allowance.
The contribution is increased by 80% for hidden
profits and gains not declared to the authorities
within the conditions set out in this article.
The contributions due as well as the amounts paid or
distributed are excluded from the deductible
charges for the assesment of income submitted to
the tax on industrial and commercial profits.
Section IX
EMPLOYERS OBLIGATIONS
ART 97. - Repealed (order no. 87.003 of 07.01.1987
– Pertaining to Finance law of 1987).
ART 98. – Repealed (order no. 87.003 of 07.01.1987
– Pertaining to Finance law of 1987).
ART 99. - Repealed (order no. 87.003 of 07.01.1987
– Pertaining to Finance law of 1987).
ART 99 bis. - Repealed (order no. 87.003 of
07.01.1987 – Pertaining to Finance law of 1987).
Revised 2007
 Section X
DECLARATION - MONITORING – AUTOMATIC
TAXATION
ART 100. - All taxpayers must file, every year,
before March 1st, a declaration of the income they
have received the previous year, indicating by source
of income the elements which the income is
composed of. The declaration must also include a
detailed listing of lifestyle’s elements.
The allowed time period mentioned in the previous
paragraph is nevertheless postponed to April 1st for
taxpayers who are subject to the regime of actual
gain, to industrial and commercial profits as well as
the tax on non commercial profits.
ART 102. - The clarifications, justifications or
explanations mentionned in the previous chapter may
be requested verbally or in writing.
If the taxpayer has refused to answer a verbal
request or when the answer to such request is
considered by the Inspector to be equivalent to a
refusal to respond 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.

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

a) On his status and family expenses.
b) In regard to the expenses deducted from total
income pursuant to the provisions of article 88. The
Tax Inspector can also request explanations when he
has gather information which enables him to
establish that the taxpayer has reduced the amount
of total income declared.
2. Any taxpayer who has failed to answer and
provide any clarification, justification or explanation
of the Inspector.
ART 105. For the purpose of application of the
provisions of article 104 above, the taxable income
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
expense exposed by the taxpayer are also
taken into account in the determination of
the taxable income.
ART 106. - The taxpayer who is subjected
to automatic taxation does not have judicial
recourse to obtain the cancellation or
reduction of the taxation he is liable to
except if he has proof of being
overcharged.
Section XI
TAX COMPUTATION
ART 107. - For the calculation of tax, the
taxable income rounded down to the nearest
one hundred ouguiyas is divided into a
specific number of units according to article
108 considering the family status and
expenses of the taxpayer; income
corresponding to an entire unit is taxed by
application of a progressive scale.
The tax due by the taxpayer is equal to the
result of the contribution obtained in that
manner by the number of units.
ART 108. - The number of units to take
into consideration for the division of
taxable income as set out in the previous
chapter is as follows:
- Single, divorced or widowed without
dependants ... 1
- Married without dependants ... 2
- Single or divorced with one dependent
child .. .2
- Married or widowed with one dependent
child 2,5
- Single or divorced with two dependent
children 2,5
- Married or widowed with two dependent
children .. 3
- Single or divorced with three dependent
children .. .3
- Married or widowed with three dependent
children 3,5
48
- Single or divorced with four dependent
children . 3,5
and so forth, increasing by half a unit per
child dependent upon the taxpayer
Disabled children over minor age count for
one whole unit.
In the event the taxpayer has several
spouses, each spouse counts for one unit.
A widow who has one or several dependent
children not born from the marriage with
the deceased spouse is treated as a single
person with the same number of dependants.
Finally, the number of units to be
considered shall not, in any case, exceed
five.
ART 109. - As an exception to the
preceding provisions, the taxable income of
single, divorced or widowed taxpayers who
do not have a dependent child is divided by
1.5 when such taxpayers:
a) have adopted a child.
b) are entitled to either a work accident, or
war invalid pension, or a pension of widow of
war, of at least 40%.
ART 110. - The taxpayer's legitimate under
age or disabled children or children less
than 25 years old who are studying are
considered to be dependent upon the
taxpayer.
ART 111. - For the purpose of applying
articles 108 and 110, the situation to be
retained is that existing as at December
31st of the year of receipt of the income.
However, in the event of departure or death
of the taxpayer, the situation taken into
account is the one at the date of departure
or death.
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
the tax:
1. Vehicles belonging to the State and to
territorial communities
2. Vehicles specially customed to be used by
injured and the disabled
3. Heavy vehicles or machines considered to
be public work tools, except trucks;
II. Tax Rates
ART 157. - The tax rate depends on the
use of the vehicle and on its fiscal power.
Tax rates are fixed as follows:
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
ART 158. - The taxation period is from
January 1st to December 1st
The whole year tax is due on all non-exempt
vehicle by owners.
It is payable on January 1st.
However, for a new or used vehicles put on
the roads during the course of the year, the
tax is payable during the month the vehicle
is first put on the road in the Mauritanian
territory.
The tax is not applicable to the mentioned
above vehicle when they are put on the road
after Octobre 1st.
ART 159. - No tax reduction is granted
during the course of the year in event of a
sale, destruction, theft, ceasing of use of
the vehicle or accident causing the vehicle
to be unusable.
IV. Tax Payment
ART 160. The tax payment must occur
before February 1st of each year or within
thirty days of the first putting onto the
road in the Mauritanian territory when the
vehicle is put on the roads during the course
of the year.
ART 160. Bis- As an exception to the
preceding provisions, for individuals or
entities working in the field of transport of
persons or goods , the payment of the Tax
must occur before April 1st of each year, or
within thirty days of the first putting onto
the road in the Mauritanian territory when
the vehicle is put onto the road during the
course of the year.
ART 161. - The tax is paid upon the
mandatory presentation of the vehicle
registration :
51
- In Nouakchott, by the Registration
Office;
- in the towns, by the Tax Inspector for
the area.
A standard declaration form is provided in
duplicate to the taxpayer by the Taxation
Department to enable him to immediately
pay the amount of the tax to the cashier of
the Treasury accountant.
The sticker proving the payment of the tax
on motor vehicles is provided by the
Taxation Department upon presentation of
the receipt provided by the Treasury.
The agent in charge of delivering the
sticker states on the back of the receipt:
- the vehicle registration number
- the fiscal power;
- the date of first putting on the road in
the Mauritanian territory;
- the number, category and value of the
sticker.
He confirms the accuracy of such
information by affixing the stamp of the
distributing office.
The payment receipt is kept by the driver
of the vehicle to be presented at the
request of the agents designated pursuant
to article 165 of this code.
The sticker, in the form of an adhesive
stamp, shall be directly fixed to the bottom
right corner of the windscreen of the
automobile, so that it can be read from
outside the vehicle.
A copy of the declaration is kept by the
accountant as a recovery document
The copy intended for the relevant tax
office is sent to it periodically and at the
latest within the first ten days of the
month for the payments of the previous
month.
ART 162. - The provisions of article 162
are repealed. (order no. 89-010 of
18/01/1989 pertaining to the finance law of
1989)
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 169. - An apprenticeship tax is payable
in regards to any individuals or legal entity
liable for the tax on industrial and
commercial profits, on the basis of the
remuneration it pays to its employed staff.
II. Taxable Base
ART 170. - The tax is payable each year on
the total amount of wages, salaries,
allowances and remuneration of any kind,
including benefits in kind, paid by the head
of the business during the period for which
the income is witheld as the taxable base on
industrial and commercial profits.
III. Taxation Establishment
ART 171. - The tax is fixed in the name of
each party liable to taxation for all of the
businesses operated in Mauritania, at the
registered address of the businesses, or
failing to do so , at the headquarters
address .
ART 172. - Every CEO of a business liable
to taxation must submit each year, before
February 1st, to the Tax Inspector, a
declaration mentioning the followings :
1. his first name and last names, the name of
his business, its registered address, and if
needed the principal place of business, the
Number on the National Directory of
Taxpayers
2. the total amount of wages, salaries and
remuneration of any kind paid during the
taxable period, specifying :
a) sums of money.
b) sort of payment made
53
ART 173. In the case of transfer or cease
of business as well as in the case of the
death of the operator, the declaration to be
made pursuant to article 172 shall be
produced within 30 days following the
transfer, cease or death.-
The tax calculated on the total amount of
the remuneration paid to the employees of
the business, since January 1st, is payable
immediately.
IV. Checking of Declarations - Rate and
Tax Calculation
ART 174. - The Inspector checks the
declarations and may rectify them in
accordance with the amendment procedures
set out in article 474
The tax rate is estimated at 0,60 %.
For its calculation, the tax base is rounded
down to the nearest hundred ouguiyas.
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
deadline to provide a declaration according
to article 172.
The payment made to the assigned
accountant of the Treasury is made with
two copies of a payment receipt taken out
from a book of forms provided by the
authorities.
A failure to pay in whole or in part in
accordance to the previously mentionned
conditions is punishable by a 60% increase
and the defaulting taxpayers are listed on a
collective or individual list.
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
the operations defined in article 186.
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
subject to the tax on turnover.
ART 187. - The provisions of this article
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
operations referred to in article 177B in an
independent manner, either on a regular or
occasional basis, and who do not fall within
the field of application of the value added
tax.
Section I
IMPORTS
ART 189. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
ART 190. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
ART 191. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
56
ART 192. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
ART 193. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
ART 194. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
Section II
SALES
ART 195. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
ART 196. - The provisions of this article
are repealed (order No 94.010 of January
24 ft, 1994 – amending the changes on
General Tax Code)
ART 197. The provisions of this article are
repealed (order No 94.010 of January 24 ft,
1994 – amending the changes on General Tax
Code)
ART 198. The provisions of this article are
repealed (order No 94.010 of January 24 ft,
1994 –amending the changes on General Tax
Code)
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
< 500.000
from 500.000 to 1.000.000
from 1.000.000 to 2.000.000
from 2.000.000 to 4.000.000
from 4.000.000 to 6.000.000
Section III
RENDERING OF SERVICES
I. Field of Application
ART 202. – Are liable to tax on tunrover all
the individuals or legal entities carrying out
in an independent manner, either on a
regular or occasional basis :
- banking operations,
- financial operations,
- credit operations.
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
not subjected to the value added tax.
II. Exemptions
ART 203. - The following are exempt from
the tax:
agios related to the capital gathering by
means of rediscounting, pensions, of public
or private securities included in banks
portefolio, financial corporations, or public
or semi-public organisations able to carry
out discount operations.
57
Taxes
10.000
20.000
30.000
50.000
90.000
III. Generating Fact
ART 204. - For customers other than the
State, the completion of the services
provided represent the tax point. For
services provided to the State, the tax
point is made of cashing of the deposit, of
the amount of remuneration.
IV. Rate and Base
ART 205. - The tax rate is set at 16% of
the service price, all expenses and taxes
included, excluding the tax on turnover
itself.
ART 206. – The tax on Added Value and the
tax on service provided which have
burdened the price elements of a taxable
operation are not deductible from the tax
on services provided applicable to such
operation.
The taxable base is made up by all the sums,
values, goods or services received or to be
received by the service provider for his
services, excluding the tax on services
provided itself.
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
Less than 200.000
from 200.000 to 500.000
from 500.000 to 1.000.000
From 1.000.000 to 2.000.000
From 2.000.000 to 3.000.000
Section IV
COMMON PROVISIONS
I. Taxpayers Obligations
ART 209. – Any individual subjected to the
tax on services provided shall sign a
declaration of existence within twenty days
of the commencement of his or her
operations or opening of his or her business.
The declaration of existence is provided to
the General Director of the tax department.
It shall state, in specifically, the name or
business name, the field or line of work and
address of the taxpayer.
Any changes related to the declaration must
be notified to the General Director of the
tax department within twenty days. Are
exempts from the above mentionned rules,
58
Taxes
15.000
30.000
45.000
60.000
90.000
the companies filing within deadlines
prescribed in articles 14 and 17.
ART 210. - Those liable for the tax on
services provided shall keep detailed
accounts records according to the provisions
of the Mauritanian general accounting plan.
The accounts shall distinguish between
matters subject to the tax at various rates
and those that are exempt.
Accounting documents and supporting
documents, in particular the authorisations
of transfers of currencies, customs
declarations, sale and purchase invoices,
documents showing assets received and
expenses, shall be kept for at least six
years following the year during which the
imports, purchases, sales or services, were
recorded in the accounting records.
The autorities can make adjustment to the
declaration according to the 474.
Revised 2007
The elements used for the calculation of the
tax on services provided may be adjusted
automatically in the following cases:
- 1. . In the event of the failure to produce
the accounts or the special imports accounts
book;
- 2. If serious and repeated errors,
omissions or inaccuracies are found in the
accounting of the activities carried out;
- 3. . If the absence of supporting
documents deprives the accouting
department of any accountability.
The taxpayer who is automatically taxed, or
who is subjected to an automatic
adjustment procedure, cannot obtain
through the judicial process the discharge
or rebate of the taxes of which he is liable
to, except if he has proof of being
overcharged.
ART 211. - Taxpayers liable to the tax on
services provided, except for those who are
subjected to the estimated tax regime,
must hand out to the accountant of the
Treasury of the registered address of their
business, at the latest on the 15th of each
month, a declaration complying with the
form prescribed by the authorities and in
regards to the activities carried out the
previous month.- The payment and recovery
of such tax are carried out in the conditions
set out in articles 184 Septiès, Octiès,
Noniès et décès
ART 211 Bis. - are automatically taxed :
1. Any taxpayer who has not subscribed to
the declaration provided for in article 211
within the prescribed deadlines;
2. Any taxpayer who has failed to answer
the requests for justification or
clarification of the Inspector.
ART 212. - Those taxpayers subjected to
the the tax on services must calculate
themselves and pay, not later than the 15th
of each month, to the cashier of the
assigned accountant for the registered
59
address of their business, the amount of
tax due on taxable operations carried out
the previous month.
Each payment is submitted with the
declaration referred to in article 211.
ART 213. - Taxpayers supplying goverment
agencies carry out the payment of the tax
according to the conditions stated in article
212, except for the amount of the tax
already witheld pursuant to the provisions
of article 508.
They must distinguish in the declaration
provided for in article 211 between the
amount of services provided to the
government agencies, and the amount of
other services provided.
II. Taxpayers Subject to the Fixed Sum
System
ART 214. - The taxpayers subjected to
the estimated tax system must make an
automatic the tax payment during the anual
inventory. In regards to such matter the
money drawn up as the immediate payment is
authorised to recover payable duties in
exchange for a payment receipt taken from
an accounting notebook. However, beside the
number and the date of the payment receipt
has to be added the title representing
officialy the recovery.
Taxpayers who cease their activity during
the course of the year may obtain a rebate
of their estimated fixed sum prorata from
the time in between the first day of the
month following that of the ceasion and
December 31st.
ART 215. - In the event of disagreement on
the amount estimated by the Tax Officer
the taxpayer may request through judicial
procedure according to the conditions set
out in articles 560 and 561, a rebate of his
taxation.
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
TAX ON OIL PRODUCTS
ART 220. - 1. Are liable to tax on oil
products, Liquid hydrocarbons other than
crude oils (super fuel, ordinary automobile
fuel, paraffin oil, gasoline, diesel oil, heavy
fuel, light fuel), except for fuel oils meant
to be used in aviation (plane fuel, jet fuel).
2. Ordinary and super auto fuels are
subjected to the specific tax known as as
the "Company Margin Tax".
ART 221. - – However, products delivered
to high seas vessels and to fishing ships for
consumption on sea or to a commercial
aircraft, are exempt from taxation.
ART 222. - 1. The rates applicable to the
tax on oil products are according to the
folowing :
- 25 UM per litre for super fuel
- 24 UM per litre for ordinary auto fuel
(except for reloading for craft fishing)
-0.86 UM par litre pour le pétrole lampant ;
- 5.5 UM per litre for paraffin oil (gas-oil);
- 4.5 UM per litre for diesel oil and light
fuel (fuel-oil) ;
- 4.5 UM per litre for heavy fuel (fuel-oil)
- 4.2 UM per kilogram for greasing oils and
lubricants;
- 1.04 UM per kilogram for liquefied gaseous
hydrocarbons (butane, propane).
2. The Tax Rate on the gross margin for
companies selling oil products is fixed as the
followings below:
- ordinary fuel: 300 UM per hectolitre
-super: 300 UM per hectolitre
- gas-oil: 120 UM per hectolitre.
61
Section II
TAX ON ALCOHOLIC BEVERAGES
ART 223. - A tax is mandated on alcoholic
beverages that are meant to be consummed
in Mauritania.
ART 224. – Are exempt from taxes any
imports, ceasion, and similar transactions
associated with the following products:
1. Medication products containing alcohol,
except alcohol mint
2. Alcoholic beverages produced from
already taxed alcohol product
3. Alcoholic beverages intended to be
exported from Mauritania
4. Brut alcohols intended for research and
study laboratories of scientific and
educational establishments.
ART 225. - The tax rate on alcoholic
beverages, which applies to the customs
value inclusive of all taxes, excluding the tax
on alcoholic beverages itself, is set at:
- beer : 195 %
- ordinary wines : 209 %
- sparkling wines and champagne 229 %
- whisky, vodka, rum, gin, brandy :294 %
Section III
TAX ON TOBACCO PRODUCTS
ART 226. - The provisions of this article
are repealed.
Law n°2006 – 01 pertaining to law of finance
for 2006)
Revised 2007
ART 227. - The provisions of this article
are repealed.
Law n°2006 – 01 pertaining to law of finance
for 2006)
Section IV
TAX ON VARIOUS FOODS PRODUCTS
ART 228. It is established a consumption
tax on sugar at the rate of 7,5% of the
value.
ART 229. - The provisions of this article
are repealed.
Law n°2006 – 01 pertaining to law of finance
for 2006)
Section V
COMMON PROVISIONS
I. Taxable Operations
ART 230. - The following are liable to the
consumption tax set out in this chapter :
- In regards to imported products,
including those originating from any
country member of the CEAO and of the
CEDEAO, all release for consumption on
the Mauritanian territory according to
the customs terms.
- Are also considered imports, the entry of
goods coming from any country a member
of the CEAO and of the CEDEAO.
- In regards to the goods produced in
Mauritania, any transfer made whether
for payment or for free, and carried out
lawfully or in fact in the legal delivery
condition on the Mauritanian territory.
ART 231. – Are eventually liable to tax :
- imports carried out by cooperatives and
buying groups
- products taken by manufacturers or
producers for their own needs;
62
- Personal or family consumption or use for
individuals, when the use is affecting
imported goods from abroad.
II. Taxpayers Obligations
ART 232 - The tax is paid:
- For goods originating from abroad, by
the importing party or the first real
consignee in Mauritania;
- For goods produced or manufactured in
Mauritania, by the producer or the
manufacturer.
ART 233. - Any taxpayer liable to
consumption tax must keep a logbook which
shows by nature, quantity and quality:
1. For imports and entries of goods
wherever they originated from, including
from a country member of the CEAO or the
CDEAO:
- the dates of import declarations or the
dates of receipt;
- the quantities imported or received;
- the dates and numbers of receipts
relating to the payments.
The logbook must be assessed and initialled
by the General Director of Customs or his
representative.
2. For goods produced or manufactured in
Mauritania:
- the stocks as at January 1st of each
year;
- the production recorded on a daily basis;
- the exits also recorded on a daily basis
The logbook must be assessed and initialled
by the General Director of Customs or his
representative.
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
TRAFFIC TAX ON MEAT PRODUCTS
ART 238. - A tax is fixed meat trafficking
It is one time fee payable, before the
departure of the goods from individual
slaughterhouse shops or from commercial
slaughterhouses or before made available
for consumption in the case of imported
meats.
I. Taxable Products
ART 239. – Are subjected to the tax on
meat trafficking meat from slaughterhouses
intended for sale and the following
animals listed below:
- Bovids: oxen, bulls, cows, calfs, bullocks
and bull-calfs, heifers
- Ovids: rams, sheep, ewes and lambs;
- Caprines: billy goats, goats and kids;
- Camelides: camels, she-camels and their
young.
II. Exemptions
ART 240. - The following are exempt from
the tax on meat trafficking
1. Exported meats;
2. Meats seized by health control services.
III. Subject Liable to Tax
ART 241. – Are liable to tax on meat any
individuals or legal entities, as well as public
establishments entitled to slaughter
livestock for the marketing of the meat, or
who import meats listed in in article 239.
64
IV. Various Provisions
ART 242. -- 1. Local production meats. The
taxable base, the receipt rules and the rate
of the meat trafficking tax are determined
by order of the local Councils.
2. Imported meats. The weight to be
retained for the tax base is the weight of
the animal once slaughtered and skinned.
The head, hoofs, and the organs contained in
the ribcage and in the abdominal cavity give
rise at the time of payment of the tax, to a
right to a rebate equal to 10% of the weight
of the meat. The rate is fixed uniformly at
50 UM per kilo.
V. Taxpayers Obligations
ART 243. - Only those individuals or legal
entities which hold a professional license
card delivered by the authorities in the
conditions set by decree, may exercise the
profession of butcher.-
Meat importers shall sign a declaration of
existence with the representative of the
administrative authority of their area
(Governor or Prefect) and shall keep a
logbook assessed and initialled by such
authority, mentionning :
1. the date of declaration of importation;
2. the nature, weight and quality of the
imported meats.
The taxpayers discharge their liability and
pay the tax to the Treasury as the
operations referred to in article 238, 2nd
paragraph, progress.
Revised 2007
 VI. Temporary Provision
ART 244. - The product of the local meat
trafficking tax is assigned to the budget of
the territorial community within which the
tax was received.
Section II
SPECIAL TAX ON MOVIES
PROJECTIONS
ART 245. –It is established a special tax on
on movie projections.
ART 246. – The tax affects revenue made
by companies carrying out movie production
activities and other sources such as :.
1- revenue from movie ticket sales
2. 2-revenue from Renting movies to
theather owners or individuals.
ART 247. – The tax rate is set at 1,50%.
The taxable base is assessed with the gross
income and taxes.
ART 248. - It is established a another tax
in addition to the regular tax on on movie
projections of wich the rate is set at 5 UM
per sold ticket.
ART 249. – The taxpayers liable to the tax
on on movie projections and the additional
tax must themselves and pay, not later
than the 15th of each month, , to the cashier
of the assigned accountant for the
registered address of their business, the
amount of tax due based on the revenue
made from movie ticket sales during the
previous month.
The payment shall be made with two copies
of a delivery note for which the format is
provided by the authorities.
65
ART 249.Bis. –The Tax Department
Inspectors have access to the movie
theathers if needed for verifications. They
can also proceed with the verification of the
cashier stand and the material inventory if
needed.
ART 249.Ter. (nouveau). - An airport tax
is mandated for each commercial filght.The
tax is based on the number of passengers
boarding from Nouakchott, it is set at 6000
UM per passenger traveling abroad. For
children under the age of 2 years old the
tax is set at 2000 UM. Airline companies are
responsible for collecting and paying such
tax.
Airline companies must provide declaration
no later than the 15th of each month, using a
standard form provided by the Tax
authorities including the number of
passenger who travelled overseas from
Mauritania. Such declaration along with the
tax payment is made out the Tax treasury.
Failure to provide such declaration within
the prescribed deadlines, an automatic
taxation will be assessed based on the
number of seats the airline companie offer
according to their airplane capacity.
The above mentioned tax is subjected to
penalties pursuing to article 478 of the
present code.
Section III
COMMON PROVISIONS
ART 250. - The rules relating to the tax on
turnover which are not inconsistent with the
provisions of this chapter apply to the
indirect taxes referred to in articles 238 to
249.
Revised 2007
 TITLE 3
REGISTRATION AND STAMP DUTIES
CHAPTER I
REGISTRATION FEES
Section I
GENERALITIES
I. Fixed Duties and Proportional Duties
ART 251. - Registration taxes are either
fixed or proportional, depending on the
nature of the actes and deeds concerned
ART 252. - The receipt of the duties is set
according to the external form of the act or
the content of their provisions, without any
concern to their validity, or to the causes of
their subsequent cancellation or annulment,
except where otherwise provided by this
code.
ART 253.-Unless otherwise provided in the
specific provisions, the fixed tax applies to
those acts which do not record either a
transfer of property, usufruct or of rights
of possession of movable or real property,
nor an allocation of contract nor order to
pay costs or orders as to value, nor
contribution to a company, nor division of
movable or real property, and, generally,
applies to any other acts, even those exempt
from registration, which are voluntarily
presented for the paper work.
ART 254. - Subject to the exception
referred to in the previous article, the
proportional tax applies to transfers inter
vivos of property, usufruct or rights of
possession of movable or immovable
property, orders to pay costs or orders as
66
to value, as well as acts recording a
contribution to a company, a division of
movable or real property, a contract.
Such taxes are calculated on the price or
stated value
ART 255. - Amendments and agreements to
which a condition precedent applies are
registered at the fixed rate of 200 UM.
When the condition precedent is satisfied,
the applicable fiscal regime and the taxable
values are determined as at the date of
such satisfaction. However, the fixed rate
paid on the original acts cannot be deducted
from the taxes finally payable.
II. Dependent and Independent
Provisions
ART 256. - When an acts relates to two
transactions is taxed differently, but which,
by reason of their correlation are not of a
nature to allow the plurality of taxes. The
provision which is used for the calculation of
tax is the one that gives rise to the highest
rate
ART 257. - Nevertheless, when in a
particular inst acts , either civil, judicial or
extra-judicial, there are several
independent provisions or provisions not
necessarily deriving from one another, for
each of them, and according to their nature,
a specific tax is payable.
Revised 2007
The amount is determined by the article of
this code in which the provision is classified,
or which it relates to.
258. - Are exempt from the plurality
referred in the previous article provisions
which, in civil, judicial or extra-judicial acts,
are independent and only give rise to fixed
taxes. Only the highest fixed tax is to be
paid.
When an act contains several independent
provisions which give rise to proportional
taxes and others to fixed taxes, no tax is
payable on this last one provisions, except
the highest fixed rate as the minimum
amount payable, if the amount of
proportional taxes payable is lower.
III. Registration of Deeds, Copyright and
Patents
ART 259. - Civil and extra-judicial acts are
registered on the minutes, patents or
originals.
ART 260. - All judicial acts related to civil
matters are also submitted for registration
on the minutes or originals.
ART 261. - No registration taxes are
payable for certificates, copies or the
sending of acts to be registered on the
minutes or originals.
IV. Minimum Levying
ART 262. - Subject to the provisions of
article 263, the minimum proportional
payable tax is set at 200 UM.
ART 263. - The minimum tax payable for
judgments and orders is determined in
accordance with articles 278 and 279
ART 264. - In addition, the minimum tax
payable is set at 200 UM.
67
V. Payment Method of the Proportional
Duty
ART 265. - For the payment of proportional
taxes, the tax base is rounded down to the
nearest hundred ouguiyas.
ART 266. - When the payment of amounts
received by the Registration Department
shows fractions of ouguiyas, the amounts
resulting from such payment are rounded up
or down to the nearest ouguiya.
When the payment relates to several
accounts, lines, items, or headings open in
the accounts where the registration is
received, the rounding up or down to the
nearest ouguiya applies to each amount being
the subject of a separate imputation.
Section II
DEADLINES FOR THE REGISTRATION
OF DEEDS AND DECLARATIONS
I. Public and Private signed Deeds
ART 267. - The following shall be
registered within one month of their date
1. notaries acts
2. Settlements by arbitration in the case of
the enforcement of an award, summary
order as well as judgments and court orders,
of first and last resort, in civil matters,
commercial or administrative matters,
issued by the jurisdictions of modern law
and containing provisions which are legally
binding in all matters.
3. Writs and any other acts bailiffs;
4. Acts in regards to a transfer of property
of usufruct of immovable property, a
business, or goodwill, or a transfer of rights
to a lease or a promise of lease related to all
or part of a property;
5. acts related to a mortgage;
6. Acts of shares transfers, founder's
shares or partnership shares or transfers
of interests of partners in companies whose
capital is not divided into shares.
7. acts affecting changes or transfer of the
use of movable and real property;
Revised 2007
8. Any acts recording the formation,
extension, modification or dissolution of a
company, the increase, depreciation or
reduction of its capital;
9. Acts stating a division of movable or real
property, on any account whatsoever;
10. Adjudications to a rebate and contracts
referred to in article 292.
ART 268. – The deadline for the
registration of the acts listed in paragraph
10 of article 267, liable to taxation, before
execution, are subject to the approval of
the superior authority, only runs from the
date the decision is received by the public
servant who shall be the depository of the
minute or the original. Such public servant
shall mention such date in the margin of the
acts by a duly signed attestation.
II. Parties selling Property or Realtors
ART 269. - Any deeds, promise to sale, acts
conveying property and, generally, any acts
relating to the profession of intermediary
for the purchase and sale of properties or
businesses, are subject to registration
within ten days of their execution date; the
provisions of article 267 are not departed
from in the case where such act were
prepared by a notary.
III. Other Deeds
ART 270. - No other strict period is
prescribed for the registration of acts
other than those referred to in articles 267
and 269.
IV. Verbal Transfers
ART 271. - In the absence of acts, the
transfers mentionned in article 267,
paragraph 4, as well as the transfers of
partners' shares in companies whose capital
is not divided into shares, are the subject
during the month of taking possession, of
detailed declarations and estimates based
on special formulat provided by the Tax
Department.
68
V. Declaration of Verbal Transfer for
leases on Buildings or Businesses
ART 272. - 1. 1. Verbal leases of real
property or businesses as well as their legal
renewals or contractual renewals are the
subject of detailed declarations and
estimations which are filed within the first
three months of each year at the
Registration office in Nouakchott.
The declarations are made using special
formula provided by the Administration.
They apply to the period between January
1st and December 31 st of the previous
year.
2. The declarations are signed by the person
who is the owner of the rented property or
business as January 1st, regardless of
ownership changes occurred during the
course of the year.
In the case of sub-lease, a declaration is
signed, in addition, by each of the sub-
lessors.
3. The party making the declaration is liable
for the payment of the taxes due, although
it may have recourse against the
leaseholder. Nevertheless, the parties are
jointly liable for the recovery of the tax
itself.
VI. Common Provisions.
ART 273. -– The day of the date of the act
is not counted in the periods prescribed for
registration.
ART 274. - – The registration office is
open to the public every day, except
Sundays, public holidays and the day set for
the monthly closing of accounts.
The date of such monthly closing is set as
followed:
Revised 2007
1 – For months other than the month
of December, on the last working day
before the 26th;
2 - . For the month of December, on
the last working day of that month
Opening and closing days and times are
posted at the [front] door of the office.
ART 275. - The periods set by this code
for the registration of acts, as well as for
the payment of all taxes of which the
recovery falls to the Registration office, or
for the submission of the declarations it
relates to, are extended to the first
following working day when the period
expires on one of the closing days as set out
by article 274.
Section III
REGISTRATION OFFICE FOR DEEDS
AND TRANSFERS
ART 276. - 1. Notaries may have their acts
registered in the offices of the dwelling
place area.
2. Clerks of court and the secretaries of
central and regional administrations may
register the acts they are mandated to
submit to such registration at the office in
the area where they carry out their activity.
Allocations of administrative contracts
subjected to the approval of the higher
authority may be submitted for the of
registration at the office of the area where
the public servant who is the depository of
the minute or original lives.
3. The registration of acts privately signed
and under an obligation to be submitted for
registration may take place at the dwelling
place of either of the contracting parties,
for acts reporting the transfer of real
property, businesses or goodwill, as well as
for transfers of a right to a lease over all or
part of a property.
69
4. Declarations of oral amendments, of
businesses or of goodwill, as well as the
verbal declarations of transfer of a right to
lease or of the benefit of a promise to lease
related in part or all of a property, may be
made at the office where the property is
located.
5. Acts privately signed, other than those
referred to in article 276 and acts drawn up
in foreign countries may be registered in
any office.
IV-RATES AND APPLICATIONS
I. Fixed Duties
ART 277. - – The following are registered
at the fixed rate of 200 UM:
1. Property Title.
2. Transfers, subrogations, re-conveyances
and terminations of leases of property of
any nature;
3. Writs and any other acts of bailiffs,
when they do not contain any provision giving
rise to proportional taxes;
4. Summary order when such order cannot
give rise to the proportional tax;
5. Acts and writings whose purpose is the
constitution of companies for the sole
purpose of studies or research, excluding
any exploitation operation, on condition that
such acts and writings do not effect any
transfer of movable or real property
between the associates and other persons;
6. Inventories and evaluations for auctions
of movables, titles and documents. A tax is
due for each auction;
7. The closing of inventories;
8. Acts related to mortgages loan;
Revised 2007
9. Acts of dissolution of companies which do
not effect any transfer of movable or real
property between the associates and other
persons;
10. Adjudications at auction of immovable
property where a previous bidder has
defaulted, when the price does not go over
the one for the previous adjudication and if
this last one was registered;
11. And generally, any acts which are not
taxed under any other article of this code
and which cannot give rise to the
proportional tax.
ART 278. – Decision from the court of first
instance of first or last resort, issued from
modern law jurisdictions and which contain
binding provisions in civil, commercial or
administrative matters, are registered at
the fixed rate of 300 UM, when such
provisions cannot give rise to proportional
taxes or give rise to less than 300 UM in
proportional taxes.
ART 279. – Court orders from the Supreme
Court in civil, commercial or administrative
matters are registered at the fixed tax
rate of 1 000 UM.
ART 280. - – Arbitration decisions in the
case of the foreign judgement order, give
rise to the taxes applicable to judgements
and orders according to the level of
jurisdiction usually competent to hear the
matter, either at first or last apeal.
The foreign judgement order is registered
free of charge.
II. Proportional Duties
A. Shares and Interest Shares -
Transfers
ART 281. – Acts affecting transfers of
shares, founders' shares or partnership
shares or transfers of interests in
70
companies whose capital is not divided into
shares, are taxed at 2. 5 %.
The tax is based on the price expressed,
plus expenses.
ART 282. - The transfers of initial shares
and founders' shares effected during the
period of non-negotiability are considered,
for the purposes of this chapter, as having
as their purpose the property in kind
represented by the transferred titles.
For the collection of the tax, each element
of capital contribution is valued separately
and the numbers of the shares attributed as
payment for each of them is indicated.
Failing such evaluations and indications, the
taxes are payable at the rate applicable to
real property.
The previous provisions apply to the
transfer of interests in companies whose
capital is not divided into shares, when such
transfers occur within three years of the
final realisation of the capital contribution
made to the company.
In all cases where the transfer of shares or
of interests gives rise to the tax on
transfers pursuant to this article, the
outright assignment, upon dissolution of the
company, of the property represented by
the titles being transferred only gives rise
to the tax on transfers if the assignment is
made to an individual other than the title
holder.
B. Leases
ART 283- Are subject to a 1% tax payable
by the tenant and 2% by the owner Leases,
sub-leases and extensions of term or real
estate leases, turnover and other movable
property.
Leases of land registration are only subject
to the 1% tax.
ART 284. - Subject to the provisions of
article 511, the tax is payable on the
cumulated price of all the years.
Revised 2007
However, unless the parties express a
contrary desire, the amount of the tax is
split up:
1. In the case of a fixed term lease, in as
many payments as there are annual periods
during the term of the lease;
2. In the case of a periodic lease, in as many
payments as there are periods in the lease.
Each payment represents the tax related to
the stated rent and rental charges for the
period to which it applies, even where the
parties, if the lease is a period lease and if
the period exceeds one year, claim the
division set out above. Only the tax relating
to the first annual period of the lease is
discharged upon registration of the act or
declaration; the tax related to the following
periods is paid during the month of the
beginning of the new period, by the owner or
tenant, jointly responsible for the payment
It is paid at the applicable rate at the
beginning of the period.
ART 285. - The value used as a taxable
base is determined by the annual price
stated, plus the expenses imposed upon the
tenant.
If the lease or the rent price is stated
payable in nature or based on certain
products, the tax is payable according to
the value of the produtcs assessed in the
day of the contract, determined by the
estimating declaration from the parties.
If the tax amount is divided, the estimate is
only use for the first period. For every
following period, the parties are mandated
to submit a new estimated declaration of
the products value on the day of the
beginning of the new period, which will
therefore be used as a taxable base.
ART 286. - Any transfer of a right to a
lease or of the benefit of a promise of a
lease relating to the whole or part of a
property, regardless of the title given to it
71
by the parties, whether it is referred to as
a transfer of the door-step of a shop, a
departure allowance or otherwise, is subject
to a registration tax of 15%.
Such tax is paid on the amount of the sum
or allowance stipulated by the transferor to
be for his benefit or on the actual market
value of the right transfered if the
agreement does not contain any express
stipulation of a sum or allowance for the
benefit of the transferor or if the
stipulated sum or allowance is less than the
real market value of the right transfered.
The tax received in that manner is
independent from that which may be
received for the enjoyment of leased
property.
The provisions of this article apply to all
agreements having the effect of
terminating a lease related to all or part of
a property to replace it with a new lease in
favour of a third party.
C. Swapping of Buildings
ART 287. - The swapping of immovable
property is subject to a tax of 2.5%.
When the properties swapped are of the
same value, the tax is payable on only one
lot.
If the properties swapped are of unequal
value or it is provided that one of the
parties making the swap is liable for a
balance in cash, the tax is paid at the rate
of 2.5 % of the value of the cheapest lot
and at the rate which applies to the
transfers of properties for valuable
consideration on the balance in cash or on
the appreciated added-value.
The properties are valued on the basis of
their real value as the date of transfer.
D. Transfer of Business
ART 288. - The transfer of ownership of a
business or of goodwill for valuable
consideration is subject to a 8% tax.
Revised 2007
The mentionned tax is paid as :
1. On the price of the elements of intangible
property, equipment and furniture used for
the operation of the business
2. On the real value of such elements if it
exceeds the declared price.
Equipment and furniture give rise to a
detailed estimated inventory in a distinguish
manner of which two copies shall be
submitted and kept in the office where such
registration usual formalities is required.
The product stock is subject only to a 2%
tax, only if it is mentionned, in regards to, a
particular price and that it be will valued
separately item by item, two copies of shall
be submitted and kept in the office where
such registration usual formalities is
required
ART 289. - – The provisions of this code
relating to transfers of businesses or
goodwill for valuable consideration apply to
any agreement for valuable consideration
having the ability to enable any person to
practise a profession, a duty or employment
held by a previous title holder, even when
such agreement reached with the
titleholder or its successors does not
include a transfer of goodwill.
The taxes are due on all the amounts for
which the head of the agreement, whatever
his denomination, imposes on the successor
as well as on all the expenses falling upon
him on the same mather.
E. Court Decisions – Tax on Sentences
ART 290 During a period of five years, the
court orders in chambers, the judgements
and orders in civil, commercial and
administrative matters issued from right
jurisdictions with respect to the recovery
of bank debts, are exempt from registration
taxes and are registered free of charge.
72
Orders of judges in chambers, judgements
and orders in civil, commercial or
administrative matters issued from modern
law jurisdictions, are taxable at the rate of
2% on the amount of the sentences
pronounced.
When the proportional tax has been paid on
a judgement given by default, the tax on any
appeal judgement which may intervene
applies only to the additional sentence. The
same applies to judgements and orders given
on appeal.
As an exception and during a period of three
years from January 1st, 1995, the court
order of judges in chambers, the
judgements and court orders in civil,
commercial and administrative matters
issued from right jurisdictions with respect
to the recovery of bank debts, are exempt
from registration taxes and are registered
free of charge.
ART 291. - In the case provided for in the
3rd paragraph of article 516, the parties not
sentenced to payment may have the
decisions registered by paying the fixed tax
applicable to the registration of judgements
not subject to the proportional tax. For this
purpose, the clerk of court shall certify in
the margin of the minute that the formality
is required by the party not sentenced to
payment.
The decision so registered at the fixed tax
rate is said to be unregistered with respect
to the parties sentenced to payment, who
cannot lift the decision without paying the
additional taxes. The obligations and
penalties related to the clerks of court in
matters of delivery or sending are
applicable.
The fixed tax paid in accordance with the
first paragraph of this article is charged to
the taxes due by the parties sentenced to
payment.
Revised 2007
 F. Markets
ART 292. – Acts reporting the adjudication
towards rebate and contracts allocations
for contructions, repairs, maintenance,
works, studies and supply of services or of
goods or other movable objects, the price of
which is to be paid by the State, territorial
communities or public establishments, are
subject to a 1% tax.
The tax is paid on the price expressed or on
the valuation of all of the works and supplies
imposed on the contractor.
ART 293. - The proportional tax payable on
allocations of contracts is automatically
divided :
1. In the event of a fixed term allocation of
contract, in as many payments as there are
three-yearly periods during the term of the
contract;
2. In the event of an allocation of periodic
contracts, in as many payments as there are
periods.
If the allocation is of periodic contracts and
if the period exceeds three years, the
division into three-year periods may be
required for each period.
Each payment represents the tax relating to
the services stipulated for the period to
which it applies.
Only the tax relating to the first period of
allocation is paid at the time of registration
of the act, the tax relating to each of the
following periods is paid during the month of
the commencement of the new period, by
either of the parties. It is paid at the rate
applicable at the beginning of the period.
G. Inter Vivos Free Transfers
ART 294. - Gifts inter vivos of immovable
property, cash turnover of businesses or of
property referred to in article 281 are
liable to the proportional taxes applicable to
73
the transfer for valuable consideration of
the said property.
The taxes are calculated on the value of the
given property, determined by the parties in
a detailed valuation declaration, without
deduction of expenses.
H. Shares
ART 295. - – The division of movable or
personal property between joint owners,
joint heirs and joint partners, on any
account whatsoever, provided that it is
justified, is subject to a tax of 0.25% to be
paid on the amount of the net asset divided.
In the case of a balance in cash or added
value, the tax due is paid at the fixed rate
applicable to sales.
I. Companies
ART 296. - Subject to the provisions of
article 297, the acts of creation and
extension of term of companies which do not
contain a transfer of movable or personal
property between associates partners or
other individuals persons, are subject to a
tax, on the total amount of movable or
immovable contributions deduction made on
the liabilities towards a tax at the rate of
0.25 %
In the case of increase in capital, shall be
taken into account, the initial capital and the
previous increases subject to the same rate.
personal property contributions made to
associations are subject to the same taxes
as the contributions to civil or commercial
companies.
The tax imposed pursuant to paragraph 1 of
this article is reduced by half for the acts
referred to in articles 298 and 299.
ART 297. - When a company document
reporting a contribution of personal
property does not give rise, by reason of
such contribution, to the tax on transfers
inter vivos for valuable consideration, the
Revised 2007
registration tax due on the capital value of
such contribution is increased by 2%.
ART 298. - acts of merger of joint stock
companies, partnerships limited by shares or
limited liability companies, are exempt from
the tax imposed by article 297, whether the
merger takes place by merging or through
the creation of a new company.
The taking over by the new company of all or
part of the liabilities of the old companies
only gives rise to the tax set out in article
277.
The profits of the previous provisions are
subjected to the condition that the buying
company or the new company be composed
of according to the Mauritanian law and have
its registered address in Mauritania.
ART 299. - For the purpose of the first
two paragraphs of article 298, the following
are assimilated to a company merger: acts
which report the contribution by a joint
stock company, a partnership limited by
shares or a limited liability company, to
another company constituted in one of those
forms, of part of its assets, on condition
that the company benefiting from the
contribution is constituted in accordance
with Mauritanian law and has its registered
office in Mauritania.
ART 300. - 1. The operation whereby a joint
stock company, a partnership limited by
shares or a limited liability company,
contributes the whole of its assets to two
or several companies constituted for that
purpose, in one of those forms, is submitted
to the regime of company mergers, only
under the following conditions :
- the companies benefiting from the
contributions are all constituted in
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
the beneficiaries, and result, as soon as
they take effect, in the immediate
dissolution of the contributing company.
2. The assimilation set out in paragraph 1
above applies to the contributions falling
into the provisions of article 299.
ART 301. - The tax imposed pursuant to
article 296 is paid at the rate of 5% when it
applies:
1.to acts increasing, by means of the
incorporation of profits, reserves or
provisions of any kind, the capital of any
companies referred to in article 7;
2. to the acts of merger of the concerned
companies.
The tax on company contributions remains
payable at the rate set out in article 296
when the profits, reserves or provisions
incorporated into the capital have already
bare the tax on industrial and commercial
gains and the general tax on income.
For act of merger, the proportional tax on
company contributions is only paid at the
rate of 5% only on the part of the assets
contributed by the merged company or
companies which exceeds the capital called-
up and not reimbursed capital of these
companies.
ART 302. - The following are registered at
the fixed rate of 200 UM:
1. Acts having as their purpose the
constitution of the construction companies
referred to in the order of February 23rd,
1949, which tend to regulate the status of
joint ownership of buildings divided into
apartments and which do not effect any
transfer of movable or personal property
between associates or other individuals.
Revised 2007
2. Acts pursuant to which the companies
referred to in paragraph 1 above make to
their members through the division in kind
with an outright title, an exclusive transfer
of property in the portion of the building
they have built and for which they have
authority on, on condition that the transfer
occurs within seven years of the
constitution of the said companies. Such
transfer does not give rise, in that case, to
any taxes payable to the Treasury.
ART 303. - The payment of the
proportional taxes provided for in articles
296, 297 and 301, when they exceed 200
000 UM, may, at the request of the company
owing them, which request is written and
signed at the bottom of the acts, be paid in
three equal annual instalments, without
interest.
The first instalment is the only one paid at
the time of registration of the act.
The other instalments shall be paid within
30 days of the end of each annual
instalment.
The request for payment by instalments is
only allowable if it is made along with an
offer of sufficient guarantees.
Such guarantees consist of either
mortgages of registered buildings, or
securities over businesses or movable
property. Their value shall be at least equal
to the amount of deferred taxes. They shall
be constituted within a maximum period of
six months from the date of registration of
the act.
The sureties provided for above may be
replaced by a personal undertaking by one or
several banking establishments approved by
the autohorities, to repay the deferred
taxes.
In regaurds to the companies granted the
benefit of the long term fiscal regime, the
payment of the proportional taxes provided
for in articles 296, 297 and 301 may,
75
whatever the amount of such taxes, be paid
in five equal instalments. The first is the
only one paid at the time of registration of
the act. The others are payable, without
interest, year after year, and shall be paid
within 30 days of the end of each annual
instalment. The payment of such instalments
shall be guaranteed in the conditions
provided for in the 4th, 5th and 6th
paragraphs of this article.
J. Sales and Other Contracts
Transferring Ownership of Fixed Assets
via valuable Considerations
ART 304. 1. The auction, sale, resale,
transfers and any other civil and judicial
acts transferring the ownership or usufruct
of immovable property, for valuable
consideration, are subject to a 2% tax.
As an exception and for a period of three
years from January 1st, 1995, the transfers
of property, immovables, acquired by banks,
following judgements and court orders
handed out in their favour as compensation
for debts towards them, are subject to a
rebate of 1% tax.
The tax is paid:
- on the price expressed plus charges
assumed by the transferee, although
they would normally be incurred by the
transferor, as well as all allowances
stipulated for the benefit of the
transferor, on whatever account and for
whatever purpose;
- or on the real value of the property
transferred when it exceeds the
declared price, in accordance with the
previous paragraph.
When the transfer relates to both
immovables by nature and to immovables by
destination, they shall be given a specific
price and a detailed designation.
2. The sale of immovables land are
subjected to the taxes provided for in
paragraph 1 above.
Revised 2007
ART 305. - When an acts transferring
ownership, usufruct includes movables and
immovables, the registration tax is paid on
the total price, at the rate applicable to
immovables, unless a specific price is
mentioned for the personal property and
that it is itemised and estimated article by
article in the contract.
ART 306. -– acts transferring the
ownership, usufruct or enjoyment of
property located situated abroad are
subject to a 1% tax.
Such tax is paid on the price stated, plus
the expenses and allowances provided in
article 304.
ART 307. - Public sales of movable property
are subject to an 8% tax rate.
Section V
OBLIGATIONS OF OFFICIALS,
GOVERNMENT EMPLOYEES AND THIRD
PARTIES
I. Resulting Deeds
ART 308. - The notaries, court clerks,
defence lawyers and other public officers as
well as the administrative authorities,
cannot prepare or have prepared an act by
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
escrow, deliver it in the form of a patent,
certificates,copie or expedition, before the
original act has been registered, while the
period for registration has not expired yet.
Notaries may nevertheless prepare acts by
virtue of or in consequence of act for which
the registration period has not yet expired,
under the condition that each of those act
is appended to the one in which it is
mentioned, that it is submitted at the same
time to the formality of registration and
that the notaries are personally responsible,
not only for the registration taxes and
stamp duty, but also for any fines such act
may issue.
76
ART 309. - Any notary or clerk of court is
prohibited from receiving an acts for
escrow purposes without drafting an act of
deposit.
Are allowed wills provided to notaries by the
testators.
ART 310. - The receipt of taxes is
mentioned by a literal and full transcription
of the receipt, on all duplicates of public,
civil or judicial act, which must be
registered on the minutes.
The same mention is made in the minutes of
public, civil, judicial or extra-judicial act
which are made according to act privately
signed or signed abroad and which are
subjected to registration.
ART 311. - In the event of a false mention
of registration, either in a minute, or in a
draft, the offender will be sued by public
ministry for the reporting of the forgery by
the Registration Service.
ART 312. - Any act of sub-lease,
subrogation, transfer or rétrocession of a
lease should contain the literal reproduction
of the registration mention on the lease
transferred partly or entirely.
ART 313. - Where a sentence is pronounced
according to a registered act, the
judgement mentions and announces the
amount of tax paid, the date of payment and
the office where it was paid; in the event of
omission and in the case of an act subjected
to the formality within a limited time period,
the competent agent demands the tax if the
acts was not registered at his office,
except if there is restitution within the
prescribed period if the registration of the
act with respect to which the judgement is
pronounced is justified.
Revised 2007
 II. Public Deeds – Deposit Slip
ART 314. - Notaries, bailiffs and court
clerks must, each time they provide an act ,
judgements or court orders for registration,
to submit at the office a summary of such
act, judgements or court orders, prepared
by them in duplicate on the printed form
provided by the authorities .
Failure to do so results in the refusal of
registration.
III. Private Deeds
ART 315. - The parties preparing a private
act to be registered within a prescribed
period shall prepare a duplicate on stamped
paper carrying the same signatures as the
act itself and which copy is kept at the
Registration office where the formality is
required.
A copy or extract of the duplicate lodged
with the office in the conditions set out in
article 591 may be obtained
IV. Good faith Estimate Statements –
Amounts of Duties to be paid to the
Treasury
ART 316. – Expenses estimate prepared by
defence lawyers, bailiffs, court clerks,
notaries shall clearly show, in a special
column and for each disbursement, the
amount of taxes of any nature paid to the
Treasury.
V. Estate and Business Agents –
Particular Obligations
ART 317. - Any individuals or legal entities
carrying out intermediary operations for the
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
it becomes the owner, with the intend to
resale, must :
77
1. Declare the operations within the period
of one month from the beginning of the
operations metionned above, at the
registration office.
2. Keep two logbook, not subject to
stamping, showing on a daily basis, without
blanks or double spacing, and in numerical
order, all the orders, promises of sale, act
transferring property, rentals, and
generally, any act relating to his or its
profession as an intermediary or his or its
capacity as owner; one of the logbook is
assigned to the intermediary operations; the
other to operations carried out in term of
an owner.
3. For the exercise of the right of
communication of Tax agents, the provisions
of article 585 are to be complied with.
Any breach of the provisions of paragraphs
1 and 2 of this article is punishable by fine
of 2 000 UM.
VI. Directories of Notaries, Bailiffs and
Registrars
ART 318. - Notaries, bailiffs and court
clerks keep a logbook with columns in which
they record, on a daily basis, without blanks
or double spacing and in numerical order:
1. For notaries, all acts and contracts they
receive, even those contracts delivered
patented already.
2. For bailiffs, all act and writs of their
ministry department.
3. For clerks of court, all act and court
order which must be registered on the
minutes according to this code.
ART 319. - Each item in the logbook
include :
1. its number;
2. the date of the act
3. its nature
Revised 2007
4. the first name and last name of the
parties as well as their dwelling place
5. a description of the property, their
status and their price, when it is about act
for which the purpose is the ownership,
usufruct or enjoyment of immovable
property
6. The relation for the registration la
relation de l'enregistrement.
ART 320. - Notaries, bailiffs and court
clerks provide every three months their
logbook records to the Registration Officer
who stamps them and indicates in the
stamping the number of act recorded. Such
submission occurs in the first ten days of
each of the months of January, April, July
and October.
ART 321. - Independently from the
presentation prescribed by the previous
article, notaries, bailiffs and clerks of court
must are show their logbook records upon
the request of the Tax agents who go to
their offices to check the logbook.
ART 322. - The logbook record are
assessed and initialled by the President or if
not available by a Tribunal Judge of first
instance in their area of residence.
ART 323. - Independently from the
obligations they are concerned with
according to article 318 and subsequent
articles, court clerks keep an unstamped
register, assessed and initialled by the
President of the Tribunal of first instance,
of the logbook record in columns in which
they record on a daily basis, without blanks
or double spacing and in numerical order, all
the judgements and court orders which are
exempt from stamping and registration.
78
Each item in the record book shows:
1. its number;
2. the date of the act
3. its nature
4. the first name and last name of the
parties as well as their dwelling place, each
stated act has to be appended its own order
number.
The clerks of court must record in such
record book No. 3 bulletins of any criminal
records delivered by them.
ART 324. - The court clerks provide such
record book to the Registration Officer who
initial it and indicates in his stamp the
number of the last act recorded. Such
presentation takes place on the 16th of each
month.
If such day is an official closing day, the
stamp is affixed the following day.
Section VI
PENALTIES
I. General Provisions
ART 325. - 1. Subject to the provisions of
articles 326 to 330, any breach of the
provisions of this chapter, in particular any
delay, either in the registration of the acts,
declarations and writings that are required
by such provisions to be registered, or the
carrying out of the obligations that they
impose, or in the payment of the taxes they
relate to, any inaccuracy, omission or
insufficiency, give rise to, when the breach
has not cause any damages to the Treasury,
to the payment of an additional tax equal to
the amount of taxes and of any additional
amounts payable, which shall not be less
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.
Revised 2007
2. Notaries, bailiffs and court clerks and
the administrative authorities who have
neglected to submit for registration, within
the deadline period, the act they mare
mandated to present for such formality, are
personally liable for the fine mentionned in
the previous chapter 1. They are, in addition,
mandated to pay the taxes, except for their
right of recourse against the parties for
those taxes only.
3- Subject to the provisions of paragraph 2,
persons who are, in the eyes of the
Treasury, jointly liable for the tax payment,
are also jointly liable for the payment of the
fine and any additional taxes.
ART 326. - – As an exception to the
provisions of the preceding article, when the
taxes relating to court order which must be
registered on the minutes and to
administrative act, have not been assigned
to the court clerks and administrative
authorities within the prescribed period for
Registration, their recovery is pursued
against the parties who are liable, amongst
other things, for the penalty of additional
tax.
For that purpose, the clerks of court and
administrative authorities provide to the
registration officer, within the ten days
following the expiry of the period, extracts
of the act and court orders certified by
them for which taxes have not been paid by
the parties, with a fine of 200 UM for each
act and court orders, and shall be, in
addition, personally liable for the payment
of the additional simple taxes.
They are provided with a receipt, on a loose
paper, for such certificate. Such receipt is
recorded in their record book.
II. Concealment
ART 327. - 1. Any agreement having the
purpose of concealing part of the price sale
of a building or of a transfer of a business
or goodwill, or of the whole or part of any
balance payable in exchange or division
79
comprising immovable property, a business
or goodwill, is void and of null effect.
2. Any concealment in the price of the sale
of a building, of the transfer of a business
or of goodwill, or in the whole or part of any
balance payable in a swap or division is
punished by a fine equal to twice the payable
taxe. Such fine is paid jointly by the
parties, even if it is split between
themselves in equal shares.
3. The notary who receives an act of sale,
exchange or division is under an obligation to
read this article to the parties, and is liable
for a fine of 200 UM for a failure to do so.
He shall mention such reading in the act and
shall affirm that in his knowledge, the
concerned act is neither amended nor
modified by any letter of amendment
containing an increase in the price or of the
balance, or he shall incur the same penalty.
ART 328. - The provisions of article 327
apply to the contracts of transfer of a right
to a lease or to the benefit of a promise of
lease relating to all or part of a building.
ART 329. - Where it is vonlontarely
admited or judicially established that the
real character of the provisions of a
contract or agreement has been concealed
under the appearance of provisions giving
rise to lower taxes, twice the amount of
taxes is payable in addition.
Such penalty is due jointly by all the
contracting parties.
III. Deficiency
ART 330. - In the event of insufficiency as
provided for in article 553, the parties pay
jointly, independently from the simple tax
due on the additional element estimated:
1. If the insufficiency is recognised
amicably, half an additional tax.
2. In any other case, a full additional tax.
Revised 2007
However, no penalty is incurred when the
insufficiency is less than one fifth of the
price stated or of the declared value.
However, no penalty is incurred when the
insufficiency is less than one fifth of the
price stated or of the declared value.
During a period of six months from the date
of completion of the formality of
registration, the Administration may
exercise, in favour of the Treasury, a pre-
emptive right over the buildings, immovable
rights related to all or part of an buildings,
the price of which it considers to be
insufficient, by offering to pay to the
beneficiaries the amount of such price, plus
one tenth.
The decision to exercise the pre-emptive
right is notified by notice by a bailiff.
Section VII.
SPECIAL TAX ON INSURANCE
I. Taxable Base
ART 331. - Any agreement for insurance or
life annuity reached with an insurance
company or with any other Mauritanian or
foreign insurer is, whatever the place and
the date i twas concluded , subjected to an
annual tax in return for the payment of
which any writing which records its creation,
modification or its termination by
agreement, as well as any duplicates,
extracts or copies that were provided, are,
wherever they are or were prepared,
exempt from stamp duty and registered at
no cost when such formality is required.
The tax is due on the total of the amounts
stipulated in favour of the insurer and any
additional amounts of which the concerned
may benefit directly or indirectly by reason
of the insured.
80
II. Rate
ART 332. - The rate of the tax is set at:
1. - 5 % for insurance against marine
navigation risks of any nature;
2. - 10 % for insurance against river or air
navigation risks of any nature;
3. - 10 % for insurance against fire
4. - 10 % for life and similar insurance,
including contracts for annuities postponed
for 3 years or more;
5. - 10 % for contracts for the mortgage of
property for a life annuity, including
contracts for annuities postponed for 3
years or more;
6. -10 % for insurance for the exportation
of credit
7. - 10 % for all other insurance
Fire risks covered by insurance having as its
purpose transportation risks are included in
the risks referred to in point 1 and point 6
of this article, depending on whether water
or air transport, or land transport is dealt
with.
III. Exemptions
ART 333. - The following are exonerated
from the tax :
1. Re-insurance
2. Insurance which, pursuant to exceptional
provisions, enjoys an exoneration from
stamp duty and registration taxes, in
particular insurance against work accidents,
insurance taken out by companies and
organisations of a co-operative character
which have been approved, in accordance
with the provisions of the law of 18 July
1967 on the status of co-operation, act
affecting labor unions.
IV. Tax Waiving
ART 334. - The following are exempt from
the tax:
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.
Revised 2007
2. Any other contracts, to the extent that
the risk is located outside of Mauritania or
does not relate to an industrial, commercial
or agricultural establishment located in
Mauritania.
V. Tax Settlement and Payment
ART 335. - For agreements made with
Mauritanian insurers or with foreign
insurers having a legal branch in Mauritania,
the tax is due to the Treasury's account by
the insurer or its legal branch
representative or by the main insurer of the
policy, if the contract is subscribed by
several insurers, and paid by him to the
registration office, within the 15 days
following each quarter of the calendar year.
It is paid based on the results obtained by
deducting from the total amounts stated in
favour of the insurer and their miscaleneous
amount received received during the
previous quarter, the total amounts stated
in favour of the insurer and their expenses
reimbursed during the same quarter.
ART 336. - For agreements made with
foreign insurers, the accredited legal
representative, according to the the
provisions of the law of 27 June 1963 is
personally liable for the payment of the tax
and any penalties, relating to the control of
the State over insurance organisations and
operations.
ART 337. - For agreements made with
foreign insurers not having a legal branch in
Mauritania, with no risk of penalties
according to the provisions in regards to the
law of June 27th, 1963 related to the
control of the State over insurance
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
the name of the insurer, the amount of the
asset insured and those of the amount
stated in favour of the insurer and
miscaleneous expenses.
VI. Joint Liability of Taxpayers
ART 338. - In all cases, insurers, their legal
representative, their agents, directors of
establishments or branches or their
representatives, brokers and intermediaries
and the insured are jointly liable for the
payment of the tax and any penalties.
VII. Obligations of Insurers
ART 339. – Insurers, brokers and all other
intermediaries are under an obligation make
a declaration at the Registration office,
before they commence their operations,
stating the nature of such operations and
the name of the director of the company or
of the legal representative.
VIII. Penalties
ART 340. - Any delay in the payment of the
tax, any inaccuracy, omission or
insufficiency and any other breach leading
to a loss or damages to the Treasury gives
rise to the payment of an additional tax
equal to the tax or remainder of the tax
payable but it shall not be less than 200 UM.
Nevertheless, when it falls to an an insurer
who has subsribe to a declaration pursuant
to article 339, a simple delay in payment
gives rise to the charge of interest on
overdue payments on the amounts payable at
the rate of 1% per month, any portion of a
month being counted as a full month.
Breaches of article 339 are punished by fine
of 2000 UM.
Revised 2007
 CHAPTER II
STAMP DUTY
Section I
GENERAL PROVISIONS
I. Collection Methods
ART 341. Stamp duty is paid by the
affixing of fiscal stamps on the writings or
documents subjected to taxation.
ART 342. - The stamps are immediately
cancelled by the affixing in ink, across the
stamp, of the signature of the taxpayers or
of any one of them and of the date of the
cancellation.
This signature may be replaced with the
affixing of a seal in oil based ink showing
the name and company status of the
taxpayer or the name of the Service in
charge of the issuing of the document
subjected to stamp duty.
The cancellation shall be done so that part
of the signature and the date or seal
appears on the movable stamp and part on
the paper to which the stamp is affixed.
ART 343. - Writings or documents to which
the stamp was affixed or cancelled after
use or not within the prescribed conditions,
or upon which an already used stamp was
affixed, are considered to be unstamped.
ART 344. - The Finance Minister may
authorise the taxpayers, either to pay the
duty on statements or estimates, or to
replace the pictures (figurines) with marks
printed by special machines which have been
submitted to his prior approval.
82
Taxpayers authorised to pay stamp duty
according to size based on a statement, are
under an obligation to pay, within 15 days
following each quarter of the calendar year,
the amount of stamp duty due.
The payment shall be accompanied by a
statement showing the number of notes
issued with respect to the quarter under
consideration, as well as the amount of duty
due. Any delay in the payment of the tax,
any inaccuracy, omission or insufficiency,
any other breach leading to loss or damages
to the Treasury, gives rise to the payment
of a tax equal to the tax or the remainder
of the tax payable.
ART 345. - – A unique form of fiscal stamp
is created for the payment of stamp duty in
accordance with this code and, in general,
for all taxes or contributions the payment
of which is authorised by the affixing of
stamps.
ART 346. - Each stamp clearly shows its
price and the caption words "Islamic
Republic of Mauritania".
II. Parties liable to the Duties
ART 347. – Without lack of compliance with
the special provisions of this code, the
following are jointly liable for the payment
of stamp duty and fines:
1. All signing parties, for bilateral contracts
2. Lenders and borrowers, for loan in any
king.
3. Ministerial officers who have received or
prepared unstamped acts
Revised 2007
ART 348. - The stamping of any acts
between the State and private individuals to
the expenses of this last one.
III. Various Prescriptions and Prohibitions
ART 349. - No individuals are allowed the
selling of fiscal stamps unless authorised by
the Administration.
Nevertheless, the officers of the Treasury,
special agents, postmasters or managers of
post offices and customs agents are aloowed
to sell fiscal stamps.
ART 350. - Notaries, bailiffs, clerks of
court, lawyers for the defence and experts
are prohibited from acting upon, and public
administrations from giving, an order in
relation to an act or register to which the
prescribed stamp has not been affixed.
Further more, no judge or public officer
may assess and initial a register subjected
to stamping if the pages of the register are
not stamped.
ART 351. - Where a title, book, slip or any
other act subjected to stamping and which
is unregistered, is mentioned in a public,
judicial or extrajudicial act and does not
have to be presented again upon its the
registration, the public or ministerial
officer is under an obligation to expressly
state in the act whether the prescribed
stamp has been affixed to the title and to
state the amount of stamp duty paid.
In case of an omission, the notaries, defense
lawyers, court clerks, bailiffs and other
public officers are punishable by fine of 200
UM for each breach.
ART 352. - Registration officials are also
prohibited from registering any act without
the prescribed affixed stamp.
83
IV. Penalties
ART 353. - Unless otherwise stated, any
breach of the provisions of this code
related to stamp duty as well as to the
texts related to its application, is punishable
by fine of 200 UM, when it has not lead to
the failure to pay the duty within the
taxation deadline.
In the opposite case, the breach is
punishable by fine equal to the amount of
the duty payable, and shall not be less than
200 UM.
ART 354. - Those who have knowingly used,
sold or attempted to sell fiscal stamps
which have already been used are
prosecuted before the criminal jurisdiction,
and punishable by a sentence of ten days to
three months imprisonment or a fine of 2
000 to 50 000 UM or both fines.
Article 463 of the penal Code may be
applied.
The provisions of this article apply in all
cases where a tax, duty or any other charge
is payable by means of the affixing of fiscal
stamps.
Section II
SIZE STAMPING
I. Deeds Subject to Size Stamping
ART 355. - Are subjected to stamping
minutes, originals, copies, photocopies,
certificates and duplicates of the following
acts and writings :
1. The acts, indexed notebooks and registers
of notaries, clerks of court, bailiffs and of
all public and ministerial officers.
2. Submited acts as minutes of a notary or
annexed to a notarised act.
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
half when only one side is used for the
drafting of a of a writing of less than one
page in length, only if the other side be
cancelled in an indelible manner by inserting
the following words in the centre of the
page:
"Cancelled side"
"article 356 from the General Code of
Taxation"
UM. They are paid as is, according to the
provisions of article 344.
ART 357. - – If the paper that the
taxpayers are mandated to stamp is of a
different size from those sizes set out in
article 356, the stamp, with respect to the
duty payable in relation to the size, is paid
according to the rate which applies to the
next format up.

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
CHECKS AND WIRING ORDERS
ART 358. - The cheque can only be drawn
on a banker, the central accounting agent of
the Treasury and the principal collector in
charge of the accounts for the money
orders.
Titles drawn and payable in Mauritania in by
check option, on any individuals other than
those stated in the preceding paragraph are
not valid as cheques.
ART 359. - The individuals issuing a cheque
not showing the place of issue or without a
date, the individual who inserts a false date
on a cheque, the individual who writes a
cheque on a individual or establishment not
falling within the categories stated in the
first paragraph of article 358, is punishable
by fine equal to 10% of the amount for
which the cheque is issued for, and such fine
shall not be less than 200 UM. The same
fine is personally due, without appeal, by the
first endorser or the bearer of a cheque
whithout the mentionning of the place of
issue, or is undated, or bearing a date
subsequent to the date when it was
endorsed or presented.
This fine is due, in addition, by anyone who
pays or receives in compensation a cheque
which does not indicate the place of issue or
is undated.
ART 360. - – Anyone who issues a cheque
without sufficient available funds is
punishable by the same fine.
If the funds available are less than the
amount of the cheque, the fine shall only be
mandated based on the difference between
the amount of the available funds and the
amount of the cheque.
The individuals and establishments on which
cheques may be drawn from, who give to
their creditors blank cheque forms, payable
to them, shall mention on each form the
name of the individual to whom such check is
85
made out for , or incur the fine provided for
in article 353.
ART 361. - The legislative provisions
relating to cheques drawn in Mauritania
apply to cheques drawn outside Mauritania
and payable or circulating within the
country.
Section IV
STAMPS FOR TRANSPORATATION
CONTRACTS AND BILLS OF LADING
ART 362. - Bills of lading drawn up in the
event of a transportation by sea are
subjected to stamp duty, the rates and
mode of payment are set as follows:
1. The 4 originals the preparation of which is
prescribed are simultaneously presented for
the process of stamping: the stamping of
the originals which is designated to be
provided to the captain is subject to a 400
UM stamp duty; the other originals are
stamped free of charge; they are stamped
with a marking, without a price index.
2. The 400 UM duty is reduced to 200 UM
for inshore navigation expeditions from
Mauritanian port to Mauritanian port.
3. The stamp duty on bills of lading created
in Mauritania is discharged by the affixing
of fiscal stamps.
ART 363. - Bills of lading coming from
abroad are submitted, before any use in
Mauritania, to stamp duty equivalent to
those imposed on bills of lading created in
Mauritania.
A minimum duty of 100 UM is paid on a bill
of lading kept by the captain, representing
the stamp for the bill of lading referred to
above, and the stamp for the consignee of
the goods.
Revised 2007
ART 364. - If more than four bills of lading
are created, the additional bills of lading
are each subject to a duty of 50 UM. Such
additional duties are paid by means of fiscal
stamps. They are affixed to the bill of
lading held by the captain and are in equal
numbers to the originals which are said to
have been drafted, the number of which
must be indicated on each original.
Where such number has not been
mentionned on the original held by the
captain, a duty three times the one
indicated in article 362, is paid.
Section V
CRIMINAL RECORDS STAMPS
ART 365. - Bulletin no# 3 of the criminal
records delivered to the concerned
indivuduals is subjected to stamp duty in the
amount of 100 UM.
Such duty is collected by the court clerks at
the time of the submission to the said
bulletins to the individuals who requested
them.
The taxation is carried out by clearly
stating in the top left corner of the bulletin
a comment containing the following words:
"Stamp duty of 100 UM paid to the
Treasury's account", and setting out the
number under which such bulletin was
recorded in the special index set up by
article 323 of this code.
The court clerk establishes as the 15th of
each month an draft of the special index
provided for by the above mentioned article
323.
The draft mentionned :
1. The number of bulletins delivered during
the concerned period.
2. The numbers under which such extracts
are recorded in the special index;
3. The amount of duty collected.
86
Each extract is certified by the clerk and
submitted on the 16th of each month at the
registration office.
The submission is made along with the
payment of the duty collected according to
the registration s on the draft.
Any breach of the provisions of this article
is punished by fine of 500 UM.
Section VI.
STAMPS FOR SPECAIL DEEDS
I. General Provisions
ART 366. - The taxes for which the rates
are fixed in the following articles are paid
by affixing of fiscal stamps on the forms,
titles or documents provided by the
Administrative authorities.
The stamps are affixed under the
responsibility of the administrative
authority in charge of the delivery and are
immediately cancelled in the conditions set
out in article 342.
II. Passports - Visas - Identity cards
for non-résidents Aliens - Resident Card
A. Passports
ART 367. - The tax on the delivery,
extension or renewal of passports is set at
20 000 UM, including all paper and shipping
expenses.
Are exempt from the taxation passports
delivered to governement employees going
on a mission abroad.
B. Entry and Residence Visas
ART 368. - . The amount of taxes to be
collected at the time visa issuing as titles
for travelling as provided for by the
regulations applicable to immigration is set
according to the following rates:
Revised 2007
- Transit visa without stopover, or
stopover of 1 to 3 days : 2.000 UM.
- - Transit visa with stopover of up to 3
months: 5.000 UM.
- - Short stay visa: 10.000 UM.
- Long stay visa (3 months to 1 year):
15.000 UM
C. Identity cards for non-résidents Aliens
ART 369. - The amount of tax on the
provision of an original, duplicate and the
annual visa for the identity card for
foreigners established by the immigration
regulations is set according to the following
rates:
- Issuing of original: 8.000 UM.
- Issuing of duplicate 4.000 UM.
- Visa annuel : 2.000 UM
D. Resident Card
ART 370. - The tax on the issue and
renewal of the resident card as provided for
by immigration regulations is set at: 20 000
UM.
Are exempt from tax paiment the following
individuals :
- dependent children according to the
fiscal regulations
- the nationals of countries exonerated
from such taxation, Mauritanian nationals
III. National Identity Card
ART 371. - The issue of the national
identity card, its renewal, the issue of a
duplicate are subject to the prior payment
of a 100 UM tax
Such tax is paid by affixing on the identity
card a fiscal stamp cancelled within the
conditions set out in article 342.
87
IV. Road Traffic Taxes
A. International certificates for
automobiles - International Driver’s
License
ART 372. The tax for the issue or
extension of validity of international
certificates for automobiles and
international driver's licences, provided by
the international convention of 24 April
1926, is set at 10.000 UM.
It is paid, in the conditions set out in article
342, by affixing a fiscal stamp on page no. 1
of the certificate or licence and, in the case
of an extension of validity, in the margin of
each mention of renewal.
ART 373. - The issuing of receipts of
declarations of road trafficking of
automobiles and all other motor vehicles
(registration cards) leads to the payment of
a tax of 15 000 UM.
In the case of sale of an already registered
vehicle, the payment by the purchaser of
the tax set out in this article takes place
within the month of the sale; failing to do so
leads to a fiscal fine of 10 000 UM .
2. The issue of a duplicate receipt is subject
to the payment of a tax of 10 000 UM.
B. Car Inspections
ART 374. - The tax of 1000 UM collected
per inspection along with the periodical
control of commercial vehicles is paid by
affixing to statement of the inspection,
fiscal stamps immediately cancelled in the
conditions set out by article 342.
C. Driver’s License
ART 375.- 1. The taxes collected for the
issuing of driver's licences are fixed
according to the following rates:
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,
exempt from stamping acts related to the
technical and financial aid given by the
regions to the traditional communities within
the context of regional programs for rural
expansion.
3. Legal Assistance
ART 379. - 1. Are exempt from stamping
and registered free of charge when
registration process is involved, procedural
acts prepared upon the request of the party
receiving assistance, as well as decision and
court orders where stamping and
registration taxes are at the expense of the
party receiving assistance.
Act, Decision and court orders shall include
a note indicating the date of the decision
which grants judicial assistance.
ART 380. – Are registered free of charge
All acts and transfer concerning
associations whose original capital or, failing
that, whose annual income is made of at
least 80% of public funding.
Such acts and transfers shall contain, in
addition a reference expressing the present
provisions, the information necessary to
enable the Services to ensure that the
conditions of exemption are satisfied.
5. Defense Attorney
ART 381. – Are exempt from the stamping
process, acts relating to procedures
between defense lawyers, before any
jurisdiction, as well as any notification
summons relating to such acts.

89 Revised 2007

6. Mauritanian Central Bank
ART 382. – Are exempt from stamping and
registered free of charge any acts,
documents, pieces of writing and transfers
concerning the Central Bank of Mauritania,
the taxes on which would be borne by the
Central Bank of Mauritania pursuant to the
legal rules relating to the payment of taxes.
7. National Development Fund
ART 383. - Are exempt from stamping and
registered free of charge any acts,
documents, pieces of writing and transfers
concerning the national Development Fund,
the taxes on which would be borne by this
late one pursuant to the legal rules relating
to the payment of taxes.
8. Central Economic Cooperation Fund
ART 384. - Are exempt from stamping and
registered free of charge any acts,
documents, pieces of writing and transfers
concerning the Central Bank of Economic
Cooperation, the taxes on which would be
borne by this last one pursuant to the legal
rules relating to the payment of taxes.
9. Savings Bank
ART 385. - Are exempt from stamping and
registered free of charge, when stamping
registration process is necessary, acts
Printed forms, writings and acts of any
nature necessary for the services of the
Savings Bank.
10. Social Security Fund
ART 386. - Are exempt from stamping
documents of any nature required to obtain
family assistance, assistance in the event of
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
ART 387. - Are exempt from stamping and
registered free of charge, when stamping
registration process is necessary, any acts
of lawsuit or other acts whether in lawsuit
or defense, with the purpose of the
recovery of public contributions and any
other amounts due to the State or the
territorial communities.
12. Gifts between Spouses and Close
Relatives
ART 388. - The gifts referred to in article
294 are registered free of charge when the
offerer is the spouse, ascendant or
descendant of the donor.
The benefit of this provision is subject to
the presentation of an certificate of the
civil status registry records showing the
marriage or filiation.
13. Bills of Exchanges
ART 389. – Are exempt from stamping Bills
of exchange, promissory notes or bills
payable to the bearer, and all negotiable
acts or business actc.
14. Public Registrar
ART 390. - Are exempt from stamping
recorded civil acts, as well as any copies and
certificates of civil status records of any
nature delivered to individuals. Court
decision made on such procedures are
registered free of charge and are exempt
from stamping.
ART 391. - are exempt from registration
and stamping all acts related to the
procedures produced upon the request of
the public ministry and having the following
purposes :
Revised 2007
1. to correct omissions and carry out
certificates on the registration of civil
status.
2. to replace lost or destroyed registration
of civil status and to supplement
registration that have not been kept.
Court decision made on such procedures are
registered free of charge and are exempt
from stamping.
15. Expropriation for Public Purposes
ART 392. - Are exempt from stamping and
registered free of charge notifications,
contracts, decision court and other acts
made pursuant to the provisions relating to
government foreclosing for public purposes.
16. Business Pledge
ART 393. - Are exempt from stamping the
register of records kept by the court clerk
in pursuance of the law related to the sale
or liquidation of securities over businesses,
registration slips, acknowledgments of
deposits, records, certificates, certificates
and copies produced pursuant to the said
law, as well as documents produced to
complete a process and which remain
submitted to the court clerk, and any copies
delivered, under the condition that such
documents expressly state their
destination.
17. Civil and Military Allowances
ART 394. – Are exempt from stamping and
registered free of charge if stamping
process is needed Acts produced towards
and in pursuance of the provisions relating
to civil and military pensions and disability,
old age or widow pensions.
18. Family Allowances
ART 395. – Are exempt from stamping and
registered free of charge if stamping
process is needed, act produced towards
and in pursuance of the provisions relating
to family assistance.
91
19. Real Property and Mortgages
ART 396. - The following are exempt from
stamping:
1. Documents produced by applicants to
obtain the registration of buildings.
2. Copies of acts intended to be submitted
to the office of registration of mortgages
and real estate property for the publication
of rights in Rem.
3. The records, certificates, statements and
copies produced by the registry in regards
to the decree of July 26th, 1932 on the
reorganisation of the real property regime.
The documents referred to in no. 1 and 2
specificaly state that they are intended to
be submitted at the office of registration
of mortgages and real property to obtain
the completion of a process needed to be
specified.
They cannot be used for any other purpose,
or will be issued a fine of 200 UM, in
addition to the payment of the taxes,
against those who make such use of them.
20. Trade Registry
ART 397. - The following are exempt from
stamping:
1. Copies of registration from the registry
of commerce delivered in pursuance of the
law.
2. Copies of documents lodged with the
clerk of the Tribunal of first instance,
acting as a trade tribunal, by foreign
commercial companies.
21. Directories
ART 398. - Are produced on unstamped
paper the logbooks that bailiffs and court
clerks keep in pursuance of the provisions
relating to registration and in which they
record all acts, notices, judgements and
court orders which are exempt from the
process of stamping and registration, as well
as bulletins no. 3 of the criminal records
produced by them.
Revised 2007

22. Business Cooperatives
ART 399. - Are exempt from all
registration and stamping taxes all acts and
transfer concerning companies and
organisations of a co-operative character
constituted and functioning according to the
provisions of the law no. 67-171 of July
18th, 1967, of which related taxes would be
at the expense of the said companies or
organisations.
Such acts and transfer shall contain, in
addition to an express reference to the
present provisions, the date of the decision
approving the co-operative company.
The exemption granted by this article
applies to the acts of constitution of co-
operative companies and their associations.
23. Companies Where the Investment is
Partly Made of Public Funds
25. Workers Unions
ART 402. - Are exempt from registration
taxes and stamping duty all acts and
transfer concluded by professional unions
created according to the labour code, and of
which all the taxes would be at the expenses
of the said professional unions
26. Labor
ART 403. - All documents provided to
verify employment are exempt from
stamping.
ART 404. – Are exempt from stamping all
procedural acts, court decision and any
other acts necessary to their enforcement
towards the procedures before Labor court.
The same exemption applies to actions on
appeal or to the supreme court.

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
TAX FALLING INTO THE
GOVERNMENT’S BUDGET
ART 405. - The taxable base option, the
index rate and the tax collection rules for
the benefit of the State's budget, for the
completion of the process provided for in
the decree of July 26th, 1932 reorganising
the regime of real property, are established
according to the following provisions.
ART 406. - The proportional taxes
collected for the benefit of the budget are
paid:
1. In registration matters, on the market
value attributed to the buildings in the
requisitions.
2. In registration matters (constitution,
transfer or cancellation of right in Rem), on
the amounts stated in the acts if it is
regarding rights created, transferred or
cancelled in exchange for a correlated cash
consideration or, if not, on an estimate of
the market value of the rights created,
transferred or cancelled provided by the
parties.
For the collection of taxes, the portions of
amounts and values lower than 100 UM are
not taken into account.
ART 407. - When the amounts stated in the
act or the estimated values given by the
parties appear to be lower than the real
value of the created, transferred or
cancelled rights, the Registrar is able to
have an appraisal carried out to determine
the exact value of the said rights.
93
ART 408. - The appraisal is undertaken and
carried out according to the procedures set
out in articles 474 and 553.
In case that an under-appraised value is
recognised, penalties are paid in accordance
with the provisions of the said regulations.
ART 409. - The following are collected for
the benefit of the budget:
1. For registration carried out in the real
estate books, on the market value of the
registered building: 2%.
2. For the recording of an act creating or
transfer of intangible property, on the
amounts stated: 1%, except for the
registration of foreclosures or of the
general body of the creditors or of a
subrogation of mortgage, for which process
is only a 0.5% tax is payable.
In case the registration relates to several
property titles, regardless of the number of
such titles, the tax for the benefit of the
budget can only be collected once on the
total amounts to be subscribed.
3. For the recording of a title in the
registry of deeds (registration office
concerning real estate titles) cancelling
intangible property: 0.5%.
4. For the renewal of an registration made
on the property title at the time of
registration, on the amount of the
registration: 1%.
5. For the creation of a new property title
following the joining or division of preceding
titles, on the value of the transferred
parcels only: 1%, such tax merging with the
tax owed for the recording of the transfer.
A minimum of 2000 UM is payable for the
process referred to in points 1 to 4 above
which would lead to 2000 UM in proportional
taxes.
Revised 2007
ART 410. -In the case where the
regulations mandates the compulsory
delivery of a property title upon the expiry
of the appraisal, the payment and recovery
of the registration taxes and real estate
publication taxes payable at the time of
creation of the acts of transfer shall be
noted and pursued according to the
conditions applicable to acts transferring
the ownership of immovables
ART 411. - Any formalities other than
those specificaly referred to in article 409
do not give rise to any tax.
Section II
REMUNERATIONS OF CURATORS AND
CLERKS
ART 412. - The tax base, the rates and
rules of payment of the salaries of
Registrars and wages of clerks of court, due
by the parties requesting the completion of
the process provided for by the decree of
July 26th, 1932, reorganising the real
property regime, are established in
accordance with the following methods:
I. Salaries of Curators
ART 413. - The salaries established for the
benefit of the Registrars represent the
allowance due for the responsibility taken on
by for the of execution of the process.
ART 414. - The proportional salaries owed
to the Registrars are paid on the same basis
as the proportional taxes collected for the
benefit of the State's budget.
ART 415. - In the event of insufficiency
duly noticed, according to the procedure set
out in article 553, of the amounts stated in
an act or of the estimated values, a salary
supplement is payable in all cases where any
additional tax is payable.
94
ART 416. – It is due to the Registrar of
real property a salary :
A. Proportional Salaries
1. For the completion of the process of
registration, on the market value of the
registered building: 0.50%.
2. For the registration registration as real
property of an act constituting or
transferring of intangible property: 0.20%
except for the registration of foreclosures
or of the general body of the creditors or
of a subrogation of mortgage, for which
process is only due a 0.10%.
In case the registration relates to several
property titles, regardless of the number of
such titles, the tax for the benefit of the
budget can only be collected once on the
total amounts to be subscribed.
3. For the registration as real property of
an act cancelling a intangible property:
0.10%.
4. For the renewal of an registration made
on the property title at the time of
registration, on the amount of the
registration: 0,20 %.
5. For the creation of a new property title
following the joining or division of preceding
titles, on the value of the transferred
parcels only: 0,20 %, such tax merging with
the tax owed for the recording of the
transfer.
For the processes mentionned on the above
section, the mimimum tax collextion is fixed
at 100 UM.
B. Fixed Salaries
1. For the registration as real property of
an acts modifying a intangible property, or
of the order authorising a temporary or pre-
notation, or of an opposition in the event of
a deferred registration: 100 UM.
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.
4. For the notification of registration of
right in Rem, to the holders of copies of real
property titles or of certificates of
registration, by minute or copy: 20 UM.
ART 418. The annual actual gross salaries
of the Registrars of real property are
subjected to deductions for the benefit of
the Budget according to the rate set as
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
division : 20 UM.
C. Salaries Resulting from Public
Consultation of Property Books
1. For each certificate of tallying for a
copie or for certificate of registration with
the property title: 60 UM.
2. For each statement of intangible
property, belonging to a particular individual
or related to a particular building:
- per article 20 UM
- with a minimum of 100 UM
3. For each copy of act or of analytical slip:
20 UM per roll.
4. For each duplicate of receipt payement:
10 UM.
ART 420. - The Registrar establishes and
sends to the Director of Property
(Directeur des Domaines) within the first
two weeks of each trimester, the statement
of the salaries received during the previous
trimester and since the beginning of the
year, completed by indicating the date and
references of the payment.
For the calculation of the percentage
brackets for the deduction applicable to the
salaries of the trimester, it is consider the
total amount of salaries received since the
beginning of the year.
Any delay in the payment of the deductions
leads to the payment of interest at the rate
of 6% yearly on the amounts payable
In the event of change of party in charge of
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
expenses of the interested parties in
proportion to the salaries received by each
of them during the course of the year under
considered.
II. Clerk Wages
ART 421. - The amount of 200 UM is
payable to the clerks of Tribunals of first
instance for the posting in the courtroom of
the certificates of requests and for the
preparation of certificates.
Any other fees payable in the event of
lawsuit between plaintiffs and defendants
are dealt with according to the common law
rules.
Section III
COMMON PROVISIONS
I. Exemptions
ART 422. Are exempt from all taxes, fees
and salaries procedures undertaken in order
to obtain the registration of buildings
belonging to the State as well as any
transfers and any other registration
whatsoever related to such buildings.
The State and the territorial communities
are granted the same exemption for
transfers and all other registration s
relating to buildings they would have
purchased from individuals.
The State and the territorial communities
are granted the same exemption for
transfers and all other registrations
relating to buildings they would have
purchased from individuals.
However, auctioneers, dealers and any party
acquiring buildings from the above
mentioned communities become liable for
registration expenses when such formality
was required prior to the grant of such
buildings.
96
II. Additional Provisions
ART 423. - If a request for registration
remains unsatidfied, whatever the reason
for the holding of the process, the following
is deducted from the amounts paid:
1. In all cases, the amount of fees due to
the court clerk.
2. In the case where the marking out (land)
has already occurred, half of the
proportional tax payable to the budget.
Any difference is refunded to the claimant
who demanded it.
ART 424. - The payment of taxes and
salaries claimed by the Registrar may never
be deferred, for any reason whatsoever,
except by parties paying an appeal in
restitution before the Director of Property
(Directeur des Domaines)
ART 425. - The total amount collected at
the time of the process requested at the
office of Registration of property and
property rights must be indicated clearly in
figures, as follows:
1. For the registration procedure, at the
bottom of the first page of the cover
protecting the copy of the property title
given to the applicant;
2. For subsequent clause, at the bottom of
the duplicate of the analytical slip of the
act mentioned which must remain appended
to the same copy.
ART 426. - The parties have, in addition,
the right to request in any case, from the
Registrar, details of the taxes, salaries and
various fees making up the global amount
reported as described in the previous
article.
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
TAXABLE PROPERTIES
ART 427. - 1. It is fixed an annual tax on
built properties except those that are
expressly exempt.
By built properties, it is meant all
constructions of masonry, iron, wood and
other materials, which are permanently
fixed to the ground, so that it is impossible
to move them without destroying them.
2. The following are also subject to the land
tax on built properties:
a) The bare land of buildings and land
constituting an indispensable and immediate
temporary site of the constructions.
b) The lands assigned to a commercial,
industrial or artisanal use, such as work
sites, storage areas for goods and other
sites of the same nature.
The lands assigned to a commercial,
industrial or craft use, such as work sites,
storage areas for goods and other sites of
the same nature.
c) Equipment tools of industrial
establishments permanently fixed to the
land in such a way that it is impossible to
97
move it without damaging the building, or
which lies on special floors that are
attached to the building, as well as all
commercial or industrial installations
assimilated to constructions.
Section II
EXEMPTIONS
ART 428. - The following are exempt from
the land tax on built properties:
1. Blocks, buildings or constructions
belonging to the State and to territorial
communities
2. Blocks, buildings or constructions
belonging to public establishments of an
administrative nature when they are
assigned to a public service or general use
under the condition that they do not
generate any income.
3. Monuments used as public places of
worship.
4. Work site built for the distribution of
potable water and electric energy.
5. Buildings used by farms as wearhouse for
animals or crops.
6. Buildings belonging to foreign States and
assigned to the official residence of their
diplomatic and consular missions approved by
the Mauritanian government.
7. Buildings used for eduational purposes.
Revised 2007
8. Buildings assigned to medical or social
work assistance.
9. Traditional huts However, the buildings
referred to in points 8, 9 and 10 above are
taxable when they are rented out.
Section III
TAXABLE BASE - DETERMINATION OF
RENTAL VALUE
ART 429. – Buildings subjected to the land
tax on built properties are taxable
according to their rental value as at January
1st of the year of taxation after deduction
of a fixed reduction of 20% for the
consideration of the wear and tear and
maintenance and repair costs.
ART 430. - (nouveau). - The rental value is
the price that the owner or party in
possession gets from his buildings when he
leases them or, if he occupies them himself,
what he could get for them if he leased
them.
1. For the buildings referred to in paragraph
1 and at section 1 and 2 of paragraph 2 of
article 427, the rental value is determined
by means of written contracts or verbal
rental agreements entered into in standard
conditions. In the absence of related
agreements, the rental value is determined
by comparing with similar buildings for
which the rent as been notified to the
Taxation Department, or is widely known. If
none of these processes can be used, the
rental value is determined by applying the
rate of 14%:
a) - to the cost price of the building, all
taxes included, if no transfer for valuable
consideration has occurred since its
completion.
b) -to the price expressed in the most
recent act of transfer if the building was
subject to transfers since its completion.
98
However, when the price has been
recognised as being insufficient, the value
to be retained is the one fixed by the
Registration Service.
2. For the equipment and the installations
referred to in paragraphs 2-3 of article
427, the rental value is fixed, in the
absence of rental contract, at 14% of the
cost price inclusive of all taxes.
Section IV
TAX DEBTOR
ART 431. The land tax on built properties
is due for the whole year by the owner or
the party in possession as at 1 January of
the taxable year, except in the case
provided for in article 433.
The payable tax on built property is dur for
the whole year by the owner, the property
holder or the obvious owner.
Is consider as obvious owner any individual
uccupying the property and able to state the
exact name and address of the owner.
Section V
TAX RATE
ART 432.– The land tax on built properties
is calculated on the taxable base as defined
in article 429 at the a rate voted by
municipal council in the limits of minimum
and maximum followed : 3% and 10%.
For the calculation of the tax, the taxable
base is rounded down to the nearest one
hundred ouguiyas.
The obvious owner are mandated to inform
before February 28th of each year, the tax
authorities, the completion of new buildings,
the home improvement made to the existing
buildings or to their use.
Failure to provide a declaration whithin the
deadlines leads to a fine from 5000 to 20
000 UM towards the payable taxes.
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
through deliberation of the Town Council,
along with the adoption of the initial budget,
a land tax on agricultural lands assigned to
market gardening, cereal, fruit or flower
cultivation.
2. Such land tax is due by the farmer of the
taxable agricultural land.
Taxpayers who have not paid their taxes in
accordance with the above conditions shall
be named in a special recovery statement
made enforceable by the Mayor. The taxes
and a penalty of are immediately payable.
They are recovered in accordance with the
procedures, and with the guarantees,
sureties and privileges, provided for by this
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
TAXABLE PREMISES
ART 437. -
1. The residence taxes are payable :
a) For all premises assigned to residence.
b) For all premises used by
companies, associations, groups and other
private organisations not liable for the tax
on licences.
2. The following are not subject to taxes
: of foreign nationality in the community of
a) Premises assigned to a professional,
industrial, commercial and artisanal use,
liable for the proportional tax on
licences;
b) Premises used for the carrying out of
their activities by taxpayers subject to
the community taxes provided for in
article 463 and subsequent articles;
c) Buildings used for agricultural activities
d) Premises set aside for public worship;
e) Premises intended for the
accommodation of students in schools and
boarding schools;
f) Premises used by hospitals and medical
centres, except those premises used for
personal accommodation.
g) Government offices.
Any part of the above premises used as
personal accommodation, remains subject to
the taxes.
Section II
INDIVIDUALS LIABLE TO TAX
ART 438. - 1. The rates are owed by any
individual who has, on any account
whatsoever, the availability or right of use
of taxable premises, even if the person does
not in fact occupy them.
101
Government employees and civil and military
employees living in buildings belonging to the
State, the regions, the community, public
establishments, are taxable for the
premises assigned to their personal
residency.
2. Are exempt:
- The State, the regions, the community
and public establishments of an
administrative function.
- Ambassadors and other diplomatic agents
their official residence and only for that
residence, to the extent that the
countries they represent grant similar
advantages to Mauritanian ambassadors
and diplomatic agents.
- Humanitarian organisations and
charitable and aid organisations; the
members and personnel of such
organisations remain taxable for the
premises allocated to their personal
residence.
Section III
TAX RATES
ART 439. - 1 –. The tax rate est based on
the category in which the premises belongs
to. Premises are divided based on their
nature in five categories according to the
municipal council:
2 – Tax rates are fixed every year by means
of amendements from the municipal council
in the maximum limit of 15.000 UM per
premises.
For assesment purpose, municipal councils
can for each county, neighbourhood, lot of
their community with different features,
fixe different tax rate corresponding to
them.
Revised 2007
 Section IV
PLACES OF TAXATION
ART 440. - ART 440. – Individuals or
legal entities are liable for the residence
tax in the community where the premises
they have at their disposal or for their use
are located.
Section V
TAX Establishment
ART 441- The residence taxes rates are
established by way of annual census during
which the premises are classified in one of
the five categories of the scale according to
their features.
In the communities where the Tax
Department is not represented, the General
Director of the Tax Department may
delegate to the general secretaries of the
corresponding community, the power to
carry out the census and establish the
residence rates.
In the communities where the Tax
Department is represented, an amendement
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
Section VII
PAYMENT
ART 443. - The residence taxes shall be
paid immediately at the time of the census
(inventory) operation.
For that purpose, the agent in charge of
collection, who go along with the agent in
charge of the census, delivers a ticket
representing the amount of rate 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 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.
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
INDIVIDUALS AND BUSINESSES
LIABLE TO TAX
ART 446. - A business license is required
every year by any individual or legal entity
carrying out a professional activity
volontarely, even if they are exempt from
the tax on industrial and commercial profits
or from the tax on non-commercial profits.
Section II
EXEMPTIONS
ART 447. - are exempt from the business
license:
- individuals, except carriers, who satisfy
the conditions set out in articles 7 and 29
defining the field of application of the
estimated tax regime, provided that they
have not opted for the regime of simplified
real profit on industrial and commercial
profits ;
CATEGORY
1: more or equal to 600.000.000 :
2: from 500.000.000 to 600.000.000 :
3: from 400.000.000 to 500.000.000
4: from 300 .000.000 to 400.000.000 :
5: from 200.000.000 to 300.000.000 :
6: from 6.000.000 to 37.500.000 :
7: below 6.000.000 : 50.000
For the application of the above scale,
turnover coming from retail sales of
petroleum products is only counted up to
25% of its amount.
ART 450. - - The provisions of this article
are repealed
104
- the State and its Service departement,
including the office dealing with the safety
of food;
- territorial communities
- humanitarian organisations and charity and
assistance organisations;
- public establishments for the distribution
of water.
Section III
LICENSE RATES
ART 448. - The business license includes
only a fixed tax and a proportional tax.
ART 449. - The fixed tax depends on the
total turnover realised during the preceding
year in the area of the community taken into
account :
The fixed tax is paid based on the following
scale below:
TURNOVER FIXED TAXE
1.500.000
1000.000
700.000
450.000
300.000
100.000
Order 2000 – of January 10th, 2000
pertaining to law of finances for 2000)
ART 451. - The provisions of this article
are repealed
Order 2000 – of January 10th, 2000
pertaining to law of finances for 2000)
Revised 2007
 Section IV
PLACES OF TAXATION - TERMS AND
CONDITIONS OF TAXATION OF
SECONDARY INSTITUTIONS
ART 452. - The business license is payable
in each community where the taxpayer has a
professional installation or professional
premises, an office or a worksite, or any
other place referred to in article 450.
The individuals or legal entities with this
above characteristics shall provide to the
General Director of the Tax Department, at
the latest on February 28th of each year,
the amount of turnover realised during the
preceding year in the territorial area of
each community.
automatically either proceeds to recover
the additional taxes, or to reduce the
excess taxes.
The following year, the business license is
calculated according to the turnover
actually realised during the previous year,
extrapolated on a twelve months period.
Section VI
SETTLEMENT OF TAXATIONS
ART 455. – Taxpayers subjected to the
simplified real profit taxation must
determine and pay immediatly at the latest
thirty days following the deadline set for
the declaration submission for their result
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
third parties he/she is representing, leads
to a separate taxation from the business
permit established in the name of the
represented party.
Section V
INDIVIDUALS WHO STARTS A
BUSINESS OR ACTIVITY IN THE
COURSE OF THE CURRENT YEAR
CARRIERS
ART 456. - Individuals and legal entities
carrying out activity of land transportation
of persons or goods and the owners of
utility vehicles with a load capacity
exceeding two tonnes shall pay per vehicle
used a business license tax according the
scale below :

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

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
ADJUSTMENTS
ART 474. – When the Administration notes
an insufficiency, an inaccuracy, an oversight
or a concealment of the elements used as
the base for the calculation of taxes, duties
or taxes owed by the reason of this code,
the corresponding adjustments are made
according to the following procedure:
1 - The Inspector informs the taxpayer of
the reason and grounds for the intended
adjustment. At the same time he invites the
concerned party to provide his agreement
and statement within a period of 8 days
from receipt of such notification. Failure to
provide an answer within 8 days will leads to
a tacit agreement to the adjustments
notified.
2 – If the taxpayer agrees within the
deadline period or if any statements
provided during that period are recognised
as being well-founded the authorities
proceeds with the establishment of a AMR
according to the taxable base agreed on by
the concerned party.
3– If statements have been provided within
the deadline period and the disagreement
still exist, tax calculation is done according
to the figures determined by the Tax
Inspector and notified to the taxpayer. The
desagreement for the adjustment is issue
by the authorities.
The taxpayer can, by judicial recourse,
request a rebate on the taxes after the
AMR recovery has been imposed.
113
The provisions of this article do not apply in
the case of automatic taxation, adjustment
or assesment of the taxable base.
ART 475. - 1. When a taxpayer requests
the discharge or rebate on one of the duties
or taxes referred to in titles I, II and III
of Book I of this code, the authorities can
at any time during the process and
notwithstanding the deadline of the
recovery period, object to compensation
between the rebate accepted as justified
and the insufficiencies or oversights of any
type noted during the investigation in the
taxable base or the calculation of the
disputed tax.
2. . The compensations provided in
paragraph 1 may be made in the same
conditions with respect to registration
taxes and stamp duty collected for the
benefit of the State.
3. The compensations provided for in
paragraphs 2 and 3 are made under the
same conditions for the benefit of the
taxpayer with respect to whom the
Authorities makes an adjustment, when the
interested party claims an overcharge is
done at his expenses or when the
adjustments results show a double taxation.
Section II
AUDIT OF THE TAXPAYERS
ART 476. - The agents of the fiscal
services are empowered to check the
taxable base of all of the duties or taxes
due by the taxpayer they are auditing.
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
FISCAL PENALTIES
ART 478. – The late paiment or submision is
punishable by a fine :
- of 10% when it is less than two months .
- de 25% when it is more than two months.
- -The late paiment or submision of a
declaration, with or without deductions,
is punishable of a fine of 20.000 ouguiyas
per month.
- IIn the event of discount on the taxable
base or on the taxes due, the amount is
increased by :
* 10% if the amount of the said taxes do not
exceed half of the taxes actualy due.
* 25% if the amount of the said taxes do
not exceed half of the taxes actualy due
and in case of an automatic taxation due to
the lack of declaration with a minimum of
100 000 ouguiyas.
In case of fraudulant act or non paiment of
taxes and deposits on IMF, IRF and tax
contribution, the amount due is increased by
40%.
Any business agent, expert or any other
individuals, association, group or company
who as an activity keep and manage
accounting records of clients, who has
assisted with the creation or use of
documents or information recognised as
inconsistent, is, without any harm to the
penalties applicable pursuant to article 481,
punishable by a tax fine set at 10 000 UM
for each breach.
The offender and his client are jointly liable
for the payment of the fine.
This article is repealed and replace by the
articles nos 51, 61, 69 TER, 71, 83, 113, 166,
176, 184 quaterdeciès, 216, 217, 218, 219,
458.
115
Section II
CRIMINAL PENALTIES
ART 479. - Without any inconsistancy to
the particular provisions of this code,
anyone who has fraudulently escape or has
attempted to fraudulently skip the
calculation of the total or partial payment of
taxes, either by voluntarily omitting to
provide a declaration within the deadline
period, or by organising his insolvency or
creating an obstacle by other devices to the
recovery of tax, or by acting in any other
fraudulent manner, is punishable,
independently from the tax penalties which
may apply, by a fine of 50 000 UM to 300
000 UM or imprisonment of six months to
two years, or both.
If the facts happened were facilitated by
means of either purchases or sales without
invoices, or invoices which do not relate to
actual operations, the author of such
invoices is punishable by fine of 50 000 UM
to 1 000 000 UM or imprisonment of six
months to three years, or both. The
provisions of article 463 of the penal Code
apply.
This article however only applies, in the case
of concealment, if it exceeds one tenth of
the taxable amounts or 100 000 UM.
In case of a re-offence within a period of
five years, the taxpayer is punished by fine
of 150 000 to 3 000 000 UM and
imprisonment of one to five years.
Legal lawsuit proceedures are initiated by a
complain from the Finance Minister. Such
complain can be submitted until the end of
the third year following the year during
which the breach was committed.
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
DIRECTS AND EQUIVALENT TAXES
I. Functions and Taxation Notices
ART 483. Except where otherwise stated,
direct taxes and similar duties are
recovered by individual AMR.
The community duties and taxes are
recovered by collectif turns.
The individual AMR concerns the first
taxation, the additional taxes fixed after a
ceasion, the cease of activities, companies
transfer, taxes fixed after an audit or an
adjustment of declaration, taxes resulting
from a adjustment of oversight or
innacuracies as well as any liquidation
following a failure to provide a declaration
or a failure to pay automatic taxation. The
AMR are excecuted by the General Director
of the Tax departement who can also
delegate his power.
The turns and special recovery statements
related to community duties and taxes are
enforceable by the Mayors and leads to the
issuing of revenue titles.
ART 484. - The date for the recovery of
the turns (in french rolls) is fixed by the
Treasurer General for State taxes and by
the Mayors for the community duties and
taxes.
ART 485. The AMR are forwarded by the
General Treasurer to the tax collector, with
a statement of liquidation and a slip for the
expenses paid out.
The liquadation turns (in french rolls) and
special recovery statements are enforceable
by the mayor and are forwarded directly to
the accountants in charge of the recovery
using revenue titles.
117
ART 486. - The turns (in french rolls) and
tax notices include, in particular, all
information enabling the identification of
the taxpayer (first and last names, address,
date and place of birth, Number in the
National Directory of Taxpayers) the
nature, base, rate and amount of tax, the
date of the recovery, the conditions of
payability and the increase as well as the
name of the accountant in charge of the
recovery.
ART 487. The tax notices are sent to the
taxpayer at his home, residence address, or
at his place of employment.
In regards to employees liable for the
general tax on income, tax notices are sent
directly to the employer who is accountable
for dispatching them to the concerned
parties.
The agents of the Post and
Telecommunications Offices must cooperate
with the Administration for the dispatching
of any tax notices related to the taxes laid
out in this code.
Tax notices as well as any letters and
notifications sent by the Administration to
taxpayers are exempt from the stamp duty.
ART 488. - The issuing of The turns (in
french rolls) may be aknowledge to the
taxpayers by any legal advertising means at
the request of the General Director of Tax
department or any directors of the
administrative sector.
However, individuals or legal entities liable
for taxes who, as of July 1st have not
received the tax notice concerning them,
must check their status with the tax
collector assigned to their area.
Revised 2007
ART 489. - The accountants and the
collector of the Treasury in charge of the
recovery of taxes must provide at no cost,
to any individual upon their request, an
certificate of the the turns (in french rolls)
or AMR concerning them.
Certificates of non-taxation are provided by
the Service in charge of the taxable base.
Fiscal discharges (quitus fiscaux) are
provided by the Services in charge of the
recovery.
ART 490. - The General Treasurer and the
accountants of the Treasury are responsible
for the recovery of the turns (in french
rolls) asigned to them.
They must justify the total recovery of the
payments referred to on the turns (in
french rolls) and the AMR, except where
the provisions of articles 572 and 573 apply.
II. Payability
ART 491. - The turns (in french rolls) are
payable from the 30th day following the date
they have been put into recovery.
However, turns (in french rolls) issued after
July 1st and those regarding the automatic
adjustment and taxation related to the
immediate payable taxes in full from the
date they have been put into recovery.
In case of a final departure or moving, as
well as in the case of voluntary or
forclosure, insolvency or judicial liquidation,
transfer or a cease of business or the
practice of a commercial or liberal
profession, direct taxes and similar taxes
are immediately payable.
ART 492. - The duties and taxes collected
on nontransferable turns (in french rolls)
that have not been paid within two months
following the date they have been put into
recovery are automatically increased by
10%.
118
However, the turns (in french rolls) issued
on automatic adjustment and taxation
related to the immediate payable are
subject to increase from the date they have
been put into recovery.
The increase is calculated on the taxes or
part of the payable taxes. Its amount is
rounded [up or down] to the nearest ouguiya.
The rebate, discount or reductions granted
to the taxpayer through the voluntary or
contentious jurisdictions leads to the total
or proportional cancellation of the above
increase.
The result from the increase may be
assigned in part to distribution of the bonus
to the employees and to the personnel of
the collection Services and to the creation
of a special fund for the promotion of
recoveries according to the conditions which
shall be fixed by decree.
III. Tax Payment
ART 493. - Direct taxes and similar taxes
are payable in cash or by any payment
options authorised at the desk of the
Treasury accountants or tax agents duly
empowered to that case.
ART 494. - 1. Any payment of taxes will
leads to the production of a paiment receipt
taken from an authorise counterfoil book.
The turns (in french rolls) are initialled as
payments are recorded.
2. A certificate of payment referring to the
previously mentioned above paiment receipt
is provided free of charge to any taxpayer
who requests one as proof of payment for
his taxes.
IV. Third Parties Obligations
ART 495. - The turn (in french roll) duly
put into recovery is enforceable not only for
the taxpayer who is listed on it, but also
against his representatives or assignees.
Revised 2007
ART 496. - When an employee stop his
activity for any reason whatsoever, the
employer must notify such fact to the tax
collector of the Treasury and the tax
Inspector assigned to the area of his
business, at least five days before the end
of activity
ART 497. - In the case of a business
transfer, transfer of a building, of a charge,
of an office, of a company or of the right to
practise a non-commercial profession, the
transferee is liable, jointly with the
transferor, for the payment of any duties,
taxes and payments owed as at the date of
the transfer, for as long as the provisions of
article 44, paragraph 2, and the registration
process laid out in articles 267 and 304, are
not satisfied.
However, the individual originating the
transfer is only liable up to the price of the
transfer if the transfer is made for
valuable consideration, or the value whitheld
for the payment of the tax on transfers
inter vivos if it is made on free bases.
ART 498. - The owner of a business is
jointly liable with the operator for the
payment of taxes owed for the operation of
such business.
V. Particular Provisions
ART 499. - Legal entities, public or private
organisations of the Mauritanian or foreign
law, regardless of the fiscal regime they are
subjected to, any individual subject to the
tax on industrial and commercial profits and
the tax on non-commercial profits, must
collect the land tax on built properties and
the taxes on income from property owed by
the owners of the premises that they
occupy. The amount to be withheld is fixed
at 14% of the rent.
They must repay, at the latest on 15th of
each month, the amounts withheld from the
rents paid the month before.
119
For each owner, the payment is made along
with a declaration on a standard printed
form including the tenants references, the
first name, last name, address and the
number in the National Directory of
Taxpayers of the owner, the building
information (number of block and lot
number) as well as the month for which the
withholding applies to.
The paiment receipt provided by the
Treasury is submitted by the tenant to the
owner to allow him to prove the payment of
the taxes for which he is accountable for.
Are noted and paid by way of turns (in
french rolls) and AMR, the payable taxes in
the following cases :
- -signed declarations;
- failures to make a declaration;
- declarations subjected to automatic
adjustments.
ART 500. The rents not subjected to the
14% withholding and the fees not allowing
the paiment of the 4% lose in that case
their status of deductible charges for the
calculation of the taxable base on the
industrial and comercial profits and the tax
on non-commercial profits
ART 501. - 1. Taxpayers who are included in
the turns (in french rolls) of the general
income tax of the previous year must
proceed with the payment on March 31st
and June 30st of the provisional
instalments.
The amount of each of the two instalments
is equal to one third of the main amount of
taxes for which the taxpayer is liable for in
the turns (in french rolls) related to the
last year he was taxed.
Revised 2007
Taxpayers whose payment of the general
income tax was put into recovery only
between January 1st and June 15ft of the
second year following the year of production
of the taxable income must pay at the latest
on June 30th of the same year an instalment
equal to 60% of such tax.
The payments are made upon a notice of
recovery provided by the Treasury
accountant who keeps the turns (in french
rolls) of the previous year.
2. As an exception to the previous
provisions, taxpayers whose tax
contributions to the general income tax for
the income received the previous year shall
definitely be less than the instalments
legally due can limit their provisional
payments to the amount of such
contributions.
Such ability is subject to the submission by
the taxpayer to the Treasury accountant of
a certificate provided by the Tax
Department stating the amount of the
payment of the general income tax that will
be therefore put into recovery.
3-Provisional instalment are deducted by the
Treasury accountant on the amount of the
general income tax payable on behalf of the
revenue realised the previous year.
If, because of a change of address, the
taxes are being handled by a different
Treasury accountant, taxpayer must justify
such provisional payments to the new
accountant.
By failing to do so, he will be responsible for
the costs of any prosecutions related to the
recovery of the taxes to where the
instalments should have been whitheld from.
4. The provisional instalments or part of
provisional instalments not paid within the
prescribed period are punishable by a 10%
increase.
Such increase may lead to a request for a
rebate or discout on the under the
conditions laid out in the 2nd paragraph of
article 571.
120
5. failure to provide a vonlontary paiment,
the recovery of the payable instalement and
the 10% increase will be carried out
according to the conditions fixed for taxes
whose recovery falls upon the Treasury
accountants.
Section II
TAX ON TURNOVER, TAX ON
CONSUMPTION AND OTHER INDIRECT
TAXES
ART 502. - 1. Subject to the specific
provisions provided for by articles 194, 214,
243 and 508, taxpayers liable for the tax on
turnover, consumption taxes and other
indirect taxes must calculate and proceed
with the tax paiment according to the
conditiond laid out in article 212.
2. The operations of discharge of the tax on
turnover fall upon the Tax Department; they
are carried according to the provisions of
articles 184.7, 184.8, 184.9 and 184.10.
ART 503. - For the calculation of the
taxes, the taxable base is rounded down to
the nearest hundred ouguiya.
ART 504. - The Treasury accountant in
charge of the receipt of the taxes on
turnover and of the recovery of the
consumption taxes and other indirect taxes
provides on a daily basis to the Tax Service,
a copy of the declarations related to the
payments made at his counter.
ART 505. – Are noted and notified to the
taxpayer, by the beginning recovery, made
enforceable by the Director General of
Taxation, the duties and penalties payable in
the following cases :
- subscribe declarations;
- the failure to submit a declaration;
- declarations not subjected to automatic
adjustments
- amendments made for the purpose of
fiscal inspections.
Revised 2007
ART 506. - The notices to start a recovery
prepared in the conditions laid out in the
article 505, are passed on to the service of
the Taxation Department in charge of
recoveries, to proceed with the final title of
recovery.
ART 507. The provisions of this article are
repealed (Law No. 97.032 of 7 December
1997 – pertaining to the Finance Law for
1998).
SPECIFIC PROVISIONS
ART 508. - The Information Technology
Department automatically withholds, for the
Treasury, the tax on the provision of
services payable on behalf of the provision
of services and similar operations provided
to the State.
The Information Technology Department
provides to the Tax Department on the 15th
of each month a statement with the figures
withheld during the course of the month
which state the identity of the supplier, his
address, his number in the National
Directory of Taxpayers, the date of
payment, the net amount paid and the
amount of the withheld. Such statements
once approved by the General Director of
the tax departement are provided to the
assigned General Treasurer as declaration
of payment and final title to the receipts.
Each payment shall be accompanied by a
declaration and a nominative statement of
the amounts withheld which shall state the
precise identity of the supplier, his name,
street and postal address, his number in the
National Directory of Taxpayers, the exact
nature of the services provided, the date of
payment, the net amount paid and the
amount of the monies withheld.
Public institution of an administrative,
industrial or commercial nature, public
companies and companies with a mixed
economy must on behalf of the public
treasury, proceed with the tax witholding on
taxable services rendered according to all
121
the services and other similar operations
they have use.
The witholdings related to the paiments
made during the course of the month,
provided by the public institutions, the
public companies and companies with a mixed
economy must be paid to the latest on the
15 of the following month at the cashier of
the public treasury accountant they are
assigned to.
Each payment shall be made along with a
declaration and a statement with figures of
the amounts withheld which shall state the
exacte identity of the supplier, his name,
street and postal address, his number in the
National Directory of Taxpayers, the exact
nature of the services rendered, the date
of the payment, the net amount paid and the
amount of the withholding.
The oversights and insufficiencies noted in
the amounts withheld are adjusted and
punishable accordings to the conditions laid
out in article 72 of the General Code of
Taxation.
Section III
REGISTRATION – REAL ESTATE
ADVERTISING TAX AND STAMP
I. Payment of Duties Prior to Registration
ART 509. - Taxes on acts paid before
registration at the rates and quotas set by
this code. No one can reduce or postpone le
paiment based on a dispute on the quotas, or
on any other motives whatsoever, only if
there is a reimbursement if any.
ART 510. - No public authority, neither the
fiscal Administration, nor its agents, may
suspend or have suspended the recovery of
registration duties and any fines incurred
without becoming personally liable for it.
Revised 2007
ART 511. - As an exception to the
provisions of articles 283 and 509, the
leases of buildings granted to the State are
registered duty-free. The registration tax
owed by the owner is collected by
withholdings made on behalf of the
Treasury at the time of each payment of
the rent. The Information Technology
Department who proceed with the
withholding at the automatic source
provides to the Registration Department on
the 15th of each month, a statement with
figures of the amounts withheld for the
purpose of their reimbursement by the
concerned Services.
ART 511. Bis – As an exception to the
provisions of articles 290 and 509, are
exempt from registration duties for a
period of five years, from January 1st 1993,
summary order, court orders and
amendements on civil commercial or
administrative matters, issued by the
competent jurisdictions in regards to the
recovery of bank debts.
ART 511. Ter- As an exception to the
provisions of article 289, are subject to the
reduced rate of 1% for a period of 5 years,
from January 1st, 1993, transfers of
immovable property acquired by banks,
following judgments given and orders made
on behalf of the settlement of the debts
they owe.
ART 512. - Legal entities as well as any
public or private organisations of
Mauritanian or foreign law must collect
registration taxes on the leases of buildings
granted to them. Such withholding is made
according to the provisions of articles 283
and 284. They shall repay at the latest on
the 15th of each month, the amounts
withheld on the rents paid the previous
month.
Each payment shall be submited alond with a
payment slip and statement with figures of
the amounts withheld which shall state the
122
exacte owner’s identity (first name, last
name, and address), the situation of the
building (no. of block and lot) as well as the
month for which the withholdings apply.
The paiment receipt provided by the
Registration Department is given by the
tenant to the owner to enable him to prove
the payment of the taxes upon any request
of a registration agent. Any oversights and
insufficiencies noted in the amont withheld
are corrected and punishable according to
the conditions laid out in articles 325 to
330.
II. Obligations of Agents
ART 513. - Registration agents shall not,
for any reason whatsoever, including in the
cases provided for by articles 474 and 553,
postpone the registration of acts and
transfers for which the taxes have been
paid at the rates set by this code.
Similarly, they are forbidden from
suspending or stopping the course of the
procedures by keeping any acts or notices.
However, if an acts or a notice contains
information useful for the discovery of
taxes due, the Inspector has the power to
take a copy and have it certified as a true
copy of the original by the Officer who
presented it.
In the event of refusal, he may hold the
acts for 24 hours to make a copy of it.
ART 514. - The registration receipt is
attached to the registered act.
It is stated the registration date, the
references to registration and spelled out
the amount of duties collected.
When the act contains several provisions
each leading to a specific duty, the
competent agent indicates them in order in
the receipt and separately states the
amount of each duty paid.
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
any nature and fiscal fines provided for by
this code, the Treasury has a general
priviledge.
The Treasury's priviledge is applied first on
over movables and movable property
belonging to the taxpayer wherever they
may be.
ART 520. - If the taxpayer is a another party who does not comply with the
governement employee, an employee, a
supplier or an individual entitled to receive
payments from the Treasury's account, the
agent in charge of collection automatically
collects the amounts due or provides an
advice indicating the amount and the article
on the turns (in french rolls) to the
accountant of the place where the payment
must take place.
However, only a portion of the wages or
salaries, allowances in the nature of family
allowances not included, to be determined as
follows, can be collected:
- -15% on the bracket below 4 000 UM per
month;
- 25% on the bracket between 4 000 and
16 000 UM per month;
- 50% on the bracket between 16 000 UM
and 20 000 per month;
- 100% on the bracket above 20 000 UM
per month.
ART 521. - Employers, bankers, tenants,
collectors, economists, notaries and other
trustees and debtors of head of family,
must upon receiving notice of third parties
holding property claimed by a party other
than the one from whom it has been
received, notified by the accountants of the
Treasury and fiscal administrations, to pay
on behalf of the taxpayers and in the
124
amount of funds they must pay, or the
amounts they have withheld, all or part of
the tax payments owed by the taxpayers.
The notice of party holding property, is
requested by means of postal services using
a receipt notice.
Its enforcement is mandated despite any
opposition which may be notified by other
creditors.
Any third party holding property claimed by
request of the Treasury accountant or the
financial administration may be personally
sued for his own property on the same
account as the principal taxpayer.
The payment receipts of the Treasury
accountants or financial administration for
the amounts legally owed are allocated to
them in the accounts.
When, after notification made out to the
party holding property claimed, the
taxpayer is no longer a debtor for the
claimed taxes, the accountant shall
withdraw his opposition.
Such withdrawal is notified to the third
party holding property and to the taxpayer
respectively, by certified mail with a receipt
notice.
The provisions of this article apply equally
to managers, administrators, directors or
liquidators of companies for the taxes owed
by this last one.
ART 522. - When a trustee or a debtor of
head of household must submit to several
notices of a party holding property claimed
by a third party, issued respectively by
accountants of the Treasury and of the
financial administration, he shall, in the
event of insufficiency of funds, comply with
the notices in proportion to their respective
amounts.
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
COMMON PROVISIONS APPLIED TO
THE TAXATIONS WHICH COLLECTION
RESTS WITH THE TREASURY’S
ACCOUNTANTS
I. Prosecutions
ART 527. – Are subjected to lawsuit :
1. Any taxpayer who has not, within the
prescribed period, paid any taxes he owes,
of any nature whatsoever, for the benefit
of the State budget and of the territorial
communities.
2. Any trustee towards the State budget
and territorial communities who has not
discharged his debt within the prescribed
period and who cannot dispute the
compensation.
ART 528. - The Treasurer General, for all
duties and taxes except the tax on
turnover, the General Director of Tax
Department for all taxes on turnover (TVA,
TCA, TPS) alone have the power, each for
matters concerning it, to authorise the
lawsuit and issue a writ against the
taxpayers, except in the case stated in 557.
ART 529. - Only authorised lawsuit agents,
commissioned by the government, and the
registration officer, may generate
proceedings with costs.
In the prefectures, ad hoc servers may be
appointed.
ART 530. - lawsuit agents for duty
purposes must carry their commissioning
documents, they refer to them in their acts
and shown present them upon request. They
126
are assisted at their request by the
authorities having police powers
ART 531. - There are three levels of
lawsuit :
1st level: a summons to pay before execution;
- 2nd level: Foreclosure of shops, boutiques
or warehouses;
- 3rd level: sale.
The Recovery Notice (RN), made
enforceable by General Director of Tax
Department, is equal to a court order and
authorise all the level mentioned above.
The tribunals have jurisdiction to rule upon
the intrinsic validity of acts of prosecutions
The initiation by the taxpayer of an action
before the tribunals shall not in any way
suspend the recovery of the taxes.
In addition to the penalties provided for
above, General Director of Tax Department
is empowered to put in place the following
measures in the event of non-execution of
the first level of proceedings (summons):
- issue of a notice to parties holding
property claimed by third parties in
accordance with the conditions and
procedures set out in article 521 of this
code;
- freezing of bank accounts, postal
accounts and deposits with the treasury,
until effective payment of the duties
owed.
ART 532. - The accountant or lawsuit agent
who wants to take action against a late
taxpayer shall notify him by served summons
Revised 2007
at his home address or at the dwelling place
of his representative. Such summons may be
sent by mail with notice of receipt, for
those taxpayers who have a known address.
The taxpayer shall make himself available
within three days.
ART 533. - An original and a copy of the
summons are prepared. In the case of
absence or refusal of the taxpayer or his
representative, the summons may be validly
served at the office of the concerned
administrative area which must ensure the
notification thereof.
ART 534. - Summonses are prepared by the
lawsuit agents and initialled by the
accountant.
The original, which may be collective for all
those taxpayers pursued on the same day
and in the same place, refers to any
executed summonses.
ART 535. - 1. Three working days after the
service, the lawsuit agent may proceed with
the foreclosure of the shops, boutiques or
warehouses.
2. The foreclosure, or the closure of the
shops, boutiques or warehouses, is carried
out according to the processes of the civil
procedure code. A minutes of foreclosure or
closure of the shops, boutiques or
warehouses, is prepared.
3. For the foreclosure or closure of shops,
boutiques or warehouses, the lawsuit agent
is assisted at his request by the authorities
having police powers. The trader is
designate as legal guardien. A minutes is
prepared.
ART 536. - In the event of an obvious
insolvency, a statement of insolvency is
prepared on loose paper and is enclosed with
the statement of irrecoverable
assessments.
127
ART 537. - Sales may only occur with a
special authorisation of the General
Treasurer or General Director of Tax
Department at the express request of the
accountant in charge of the recovery.
The General Treasurer, or the General
Director of Tax Department, informs the
Finance Minister of his intention to proceed
ith the sale.
The Finance Minister may refuse that the
sale be carried out within seven days after
being notified.
ART 538. - The sale may only take place
eight days after the foreclosure or closure
of the shops, boutiques and warehouses. In
emergency cases, such period may be
reduced to three days upon special
authorisation of the Finance Minister.
The sale is carried out by the lawsuit agent
in the form prescribed by the Civil
Procedure Code for sales made by the
judicial authorities.
It leads to creation of a a minutes.
ART 539. - The accountant shall be present
or represented at the sale and shall
immediately give a receipt, without damages
to subsequent restitution if need to be.
II. Objections - Claims – Protective
Measures
ART 540. - If at the time when the lawsuit
agent comes forward to effect the
foreclosure or closure of the shops,
boutiques and warehouses, the taxpayer
discharges himself, the foreclosure or
closure of the shops, boutiques and
warehouses is suspended and a temporary or
final receipt is provided to him.
ART 541. - The foreclosure or closure of
shops, boutiques or warehouses is executed
regardless of a dispute.
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
regards to Tax Collection
ART 550. - The amounts due by taxpayers,
for collected taxes on turns(in french rolls)
or forclosure are assigned on their behalf
after a period of four years from the
beginning of the recovery for the turns (in
french rolls) or for the foreclosure
pertaining to the property title or from the
last notification of a party holding property
claimed by a third party, or of an act of
lawsuit.
Section II
TAX ON TURNOVER, TAX ON
CONSUMPTION AND OTHER INDIRECT
TAXES - STATEMENT OF BREACHES
ART 551. – Any breach to this code in
regards to the tax on turnover, consumption
taxes and other indirect taxes, may be
established by any method of proof of
common law, or may be ascertained using a
minutes prepared by any officers of the
Criminal Investigation Department, Tax
agents and Customs agents.
Section III
REGISTRATION AND STAMP
ART 552. - Tax and public domaine agents
are authorised to seize any acts, registers,
personal property or any document
inconsistent with the laws on stamping to
attach them to the reports they are
preparing, unless the parties in breach agree
to sign the said minutes or to pay immediatly
the fine incurred and the stamp duty.
ART 553. - When the price or evaluation
used as the base for the collection of the
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
from the Tribunal of first instance in the
area where the property is located.
ART 554. - The transfer of immovable
property, businesses or goodwill is
completely established, for the purposes of
registration duties and lawsuit for payment
against the new owner, either by the
recording of his identity on the acts of
taxes due and payments made by him
pursuant to the act, or pursuant to leases or
any other acts signed by him and leading to
a presumption, on its own authority, to a
property right or a right of usufruct.
ART 555. - The use of a building pursuant
to a rental title is also completely
established by the payment of taxes set to
the tenant.
ART 556. - When it is necessary to pursue
recovery against the property of the
taxpayer, the Director of Registration
establishes an individual or collective
collection title made enforceable by the
Finance Minister.
Such collection title is notified using an
express mail with a reecipt notice, or deliver
hand to hand. The notification is issued by
certificate if it is regarding a collective
collection title
ART 557. - Ten days after notification of
such title, the Director of Public domaine
may, in the absence of payment or claim with
guarantees made according to the conditions
set out in article 565, generate an obligation
against the taxpayer by issuing a summons
provided by the Registration officer.
The lawsuit are subject to the rules set out
in articles 531 to 549.
Revised 2007
 CHAPTER VI
LITIGATION COURT
Section I
FIELD OF THE LITIGATION COURT
ART 558. - Claims relating to taxes, tax
payments, duties, taxes and penalties of any
nature, established or recovered by the Tax
agents, fall within the contentious
jurisdiction when they seek to obtain the
adjustments of errors made in the taxable
base or the calculation of the tax, or the
benefit of a right resulting from a
legislative provision or a regulation.
The provisions of this chapter do not apply
to law disputes in regards to the recovery
of the taxes.
Section II
CLAIMS
ART 559 Contentious claims are made to
the General Director of Tax Department by
the taxpayer, his legal beneficiaries, his
duly appointed agents, his legal
representatives who justify their abilities,
or by any person notified to pay a taxes he
does not believe is owed.
- For the taxes issued by the territorial
communities, the request as to be referred
to the mayor. The public or ministerial
officers referred to in article 515,
paragraphs 1 to 3, are empowered to
introduce, without authority order, a claim
related to any taxes, duties or taxes that
they are under an obligation to pay pursuant
to such article.
ART 560. - The claim period is twelve
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
collection title, or of the payment of the
disputed taxes, if such taxes did not
generate the establishment of a turns (in
french rolls) or Foreclosure statement or a
notification of a collection title.
2. Or of the creation of the event
justifiying the claim.
ART 561. - Claims shall be null and void
unless they:
1. Are individual; however, taxpayers taxed
collectively and the members of companies
who dispute the taxes being charged to
them may draft a collective claim.
2-Relate to only one rate.
3. Refer to the tax disputed and the
account number of the taxpayer.
4. Contain a summary of the grounds and the
conclusions.
5. Are signed and dated by the author.
6. Are enclosed with either a copy of the
taxation notice or an certificate of the
turns (in french rolls), or with a copy of the
receipt provided by the Treasury
Department.
ART 562. - The Finance Minister, or his
subordinate, rules on the claims within a
period of six years (c’est 6 mois ou 6 ans)
following the date of their submission.
The taxpayer is notified of the decision and
the notification contains, in the case of
total or partial rejection of the claim, a
summary of the grounds.
The mayors referred in article 559
paragraph 2, make also decisions on
contentious claims in the a period of six
months.
Revised 2007
 Section III
APPEAL TO THE COUNTY COURT
ART 563. - The decision of the Finance
Minister or his subordinates may be
appealed, within a period of two months
from the notification of the decision,
before the Tribunal of first instance.
Any claiming party that has not received
notification of the decision of the Finance
Minister or his subordinates during the six
months following the date of submission of
the request may take the claim to the
Tribunal of first instance; he has for that
purpose a period of two months from the
date of end of the deadline of the six month
period referred to above.
However, and until such time as a decision
has been made by either the Finance
Minister or his subordinates, or by the
Tribunal of first instance, no mandated sale
may be ordered.
The hold on prosecutions may be decided
following a rebate proposal duly signed by
the General Director of Tax Department
556.
ART 566. - The Finance Minister or his
subordinates may at any time order the
automatic rebate or restitution of overpaid
taxes or portion of taxes.

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
FIELD OF THE EQUITABLE RELIEF
COURT
ART 567. - The voluntary jurisdiction deals
with claims seeking the discount or rebate
of duly established direct taxes, and the
mitigation by way of discount, rebate and
transaction of fiscal fines or tax increases.
It also makes decisions on claims from the
accountants of the Treasury in charge of
the recovery of direct taxes requesting the
admission as non-value of uncollectible rates
or requesting a acquittal of liability.
ART 568. - No public authority may grant a
discount or rebate of registration, stamp or
property publication duties, of the tax on
turnover, of consumption taxes or other
indirect taxes.
Section II
REQUEST FOR DISCOUNT OR
REDUCTION OF DIRECT TAXES
ART 569. - Any taxpayer who, as a result
of financial difficulties or neediness, finds
it impossible to discharge his liability
towards the Treasury, has the right to
request a tax discount or rebate. The tax
remission or reduction cannot be granted
because of the temporary lack of prosperity
of industrial or commercial businesses.
ART 570. - The requests for tax discount
or rebate are signed in the form provided
for by article 559 for contentious claims,
but no period is prescribed for their
submission.
They are addressed to the General Director
of Tax Department.
132
If is regarding taxes related to the
community it is referred to the mayor.
The finality of any discount or rebate
granted may be subject to the execution of
conditions mandated to the claimant.
Section III
REQUEST FOR DISCOUNT OR
REDUCTION OF PENALTIES
ART 571. - The following may be granted
upon the taxpayer's request:
1. Discount or rebate of fiscal fines or of
tax increases, when such penalties and the
taxes they relate to can no longer be
subject of appeal (or contentious recourse).
The finality of the discount or rebate
granted may be made subject to the
realisation of conditions mandated to the
claimant.
2. A rebate on the taxes or increases by
means of transcation, when such penalties
and the taxes to which they relate to are
still liable to a an apeal (or contentious
recourse) within the framework of
adjustment procedures, the taxpayer have
the ability to introduce a request a
transaction before the beginning of
recovery of the penalties and duties
recalled. The request shall be received by
the General Director of Tax Department
within the period of 8 days awarded to the
taxpayer by article 474 of this code, to
provide his acceptance or observations.
When a transaction is completed, no appeal
procedure may be introduced or start over
by the taxpayer to dispute the penalties and
duties stated in the transaction act.
Revised 2007
In the event of the total or partial
incompliance with the obligations the
taxpayer is liable for, the transaction
becomes null and void. The Administration
then continues the total and immediate
recovery of the penalties and duties legally
payable.
3. The requests for discount or rebate
provided in article 492 or for the costs of
prosecution are made to the General
Director of Tax Department and to the
General Treasurer each for they are
assigned to, through the through the
accountant holder of the roll.
Section IV
Director of Tax Department, when the
amounts; the subject of the request do not
exceed 100 000 UM per payment.
The ability to rule on requests for the
rebate of tax increase of 10% provided in
article 492 or on the costs of prosecutions
belongs to the General Treasurer when the
amounts ; the subject of the claim do not
exceed 100 000 UM.
Above such limit, as well as in the case of an
appeal of the General Director of Tax
Department or the General Treasurer
decision, the ability to rule rest with the
Finance Minister.

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
SPECIFIC PROVISIONS
I. Direct and Equivalent Taxes
ART 575. - 1. Any total or partial oversight
noted in the tax base of direct taxes and
similar duties, as well as errors made in the
establishment of taxes, the application of
rates or the calculation of payments may be
adjusted up until the end of the third year
following the one taken into account for the
taxes due.
2. Any error made, either on the nature of
the applicable taxes, or the place of
taxation with respect to any one of the
duties and taxes referred above may,
without any harm to the period prescribed
in the previous paragraph, be adjusted up
until the end of the year following the year
of the decision declaring the acquittal of
the initial taxation.
3. Any oversight or deficiency of taxation
revealed either by prosecution before a
criminal tribunal or by a contentious claim,
may, without harm to the general recovery
period prescribed in the first paragraph, be
adjusted until the end of the year following
the decision that closes a case.
II. Tax on Turnover - Tax on
Consumptions and Other Indirect Taxes
ART 576. - In matters of the tax on
turnover, consumption and other indirect
taxes, the right to recovery that the
Administration has may be exercised up
until the end of the third year following the
one during which the taxable operations
were carried out.
134
III. Registration - Stamp and Real
Estate Advertising
ART 577. - 1. The repeated action that the
Administration has in regards to the
registration duties, stamp duty, property
advertising duties, may, subject to the
special provisions referred to in paragraph
2, be exercised up until the end of the third
year following the one during which the
payability of such duties and taxes was
sufficiently revealed by the registration of
an act or of a declaration without it being
necessary to have recourse to further
research.
2. In regards to the special tax on
insurances, the Administration's recovery
action may be exercised within the period
set out in article 576.
ART 578. - The date of privately signed act
may not be inconsistant with the Treasury
for the prescription of rights and penalties
incurred, except if the date of such act has
become certain by reason of the death of
one of the parties, or otherwise.
Section II
COMMON PROVISIONS
ART 579. - Where a shorter prescription is
not enacted, the duration of the exercise of
the right of recovery of the Administration
is limited to ten years from the day of the
generating fact occurred, subject to the
provisions of article 578, where applicable.
ART 580. – the prescription are
interrupted by adjustment notifications, by
declarations or minutes notification, by any
acts stating the recognition of taxpayers or
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
COMMUNICATION DUTY TOWARDS
THE PUBLIC INSTITUTIONS
ART 582– State administrations and
territorial communities as well as those of
companies granted or controlled by such
public groups, and any establishments or
organisations whatsoever subject to the
control of the administrative authorities,
cannot claim professional confidentiality
against the agents of the Taxation Services
with at least a controler rank and who, to
establish the taxes imposed by this code,
requests from them the communication of
any work documents that they have.
However, individual information of an
economic or financial order gathered during
surveys carried out by the Statistics
Services may not in any case be used for the
purpose of fiscal control. Administrations
supplying such informations of that nature
are not to obey the rules mentioned in the
previous pararagrph.
ART 583. - The holders of registration of
civil status, those of tax rolls and any
others in charge of archives and submission
of public titles are must communicate the
same, without moving them, to the agents of
the Fiscal Services, upon any requisition, and
to let them take, free of charge, the
information, certificates and copies that are
necessary to the interests of the Treasury.
These provisions also apply to notaries,
bailiffs, court clerks and secretaries of the
central and territorial administrations, for
the acts they hold.
ART 584. - The judicial authority shall
inform the Finance Administration any
indication it may gather in order to assum
any fraud committed in fiscal matters or of
any operation whatsoever with result of
136
defrauding or compromising taxes, whether
it be in a civil or commercial court or
criminal information, even closed on the
basis of no grounds for prosecution.
Section II
COMMUNICATION DUTY TOWARDS
TAXPAYERS - TIMELINE FOR
PRESERVATION OF DOCUMENTS
ART 585. (nouveau). – To enable the
taxable base and the tax control, recovery
and taxes the subjected to this code, Tax
agents have the right to obtain from
taxpayers the immediate communication of
the book record prescribed by the Trade
Code as well as any accounting documents,
receipt and expenses of which the company
is ordered by applicable regulations.
Likewise, banks, financial institutions,
insurance companies, and generally any
individuals or legal entity holder or detaining
the money or property for the account of a
third party, are under an obligation to
supply, on the spot or by correspondence,
upon the request ot a tax agent or the
Treasury agent, with at least the rank a
Controller, all information related to the
accounts of the taxpayers, to the opening up
of credit and to allocations of currency
granted to them.
ART 586. The refusal to immediate
communicate of information referred in the
article 585 is noted in a report and
punishible with a fiscal fine from 100 000
UM to 1 000 000 UM and by the clothing of
1 to 3 days of the banks, financial
institutions, insurance companies own by
individuals or legal entity refusing the
immediate comunication of information.
The refusal to communicate by
correspondence any information referred to
in the 2nd paragraph of article 585 is
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
DIRECT AND EQUIVALENT TAXES
ART 589. - shall comply with professional
confidentiality in the terms and conditions
set out in article 370 of the Penal Code and
subject to sentences included in the said
code, any individual required, on account of
his duties or ability, to intervene in the
assesment, the collection or the dispute of
taxes referred to in Book 1, 1st part, title 1
of this code.
However, such provisions shall not stand in
the way of the exchange of information with
the financial administrations of the contries
that have concluded with Mauritania an
agreement for mutual assistance in fiscal
matters.
ART 590. - Taxpayers are only authorised
to obtain certificates of the tax and duties
rolls referred to in Book I regarding their
own taxation.
Section II
REGISTRATION
ART 591. - The Registration officer may
only deliver certificates of his registers or
copies of acts submitted upon a judge order
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
Section III
COMMON PROVISIONS
ART 592. - When a Regular claim is made
by the Administration against a taxpayer
and legal information has been revealed,
Administration agents are untie from to the
professional confidentielity before a judge
asking them on the facts being the subject
of the claim.
ART 593. - Any jurisdiction holding an act
related to a monetary penalty may, if it so
deems, order both the parties and the
Fiscal Services to communicate any
documents of a fiscal matter in order to
solve the dispute.
For the application of this article, the
Fiscal Services are not subject to
professional confidentielity.
ART 594. - The produced declarations and
the valuations provided by taxpayers for the
assesment or the payment of any one of the
taxes and duties in this code are taxed to
them, if they were created prior to the tax
point of the debt, for the calculation of the
compensation or damages the taxpayers
claim against the State or the territorial
communities.
Revised 2007
 TITLE 3
INDIRECT TAXES
CHAPTER I
VALUE ADDED TAX- COMMON PROVISIONS
Section I
Field of Application of the Tax
I. Taxable Operations
ART 177.B. - 1 - Operations falling within
the province of economic activities which
constitute an import, the delivery of goods
or the provision of services, carried out on
Mauritanian territory, for valuable
consideration, by a party liable to tax
2. Industrial, commercial or artisanal
activities are deemed to be economic
activities.
3. The followings are considered taxable
operations :
-Importations: by importation it means the
passing through from customs in Mauritania
to consumption, whether it is dealing with
goods coming directly from abroad or placed
until then under a suspensive customs
regime.
- Sales: sale means any operations having
the status of transferring to a third party,
the ownership of any property;
- Building constructions: building
constructions means any work carried out
field involved in the construction,
maintenance and repair of buildings and
property works, public works, metal
construction works, demolition works, works
ancillary to or preliminary to property
constructions;
-The services rendered: services rendered
means all economic operations other than
those enumerated above, with counterpart
monetary payment or payment in kind;
- The deliveries of assets that a person
liable to tax makes to himself for his own
needs or those of his business;
- The activities of non–commercial fields.
151
4 - An operation is said to be done on
Mauritanian soil.
- when it is regarding a sale when it is
effected in accordance with the conditions
for the delivery of the goods in Mauritania ;
- when it is regarding rendering of services:
when the service rendered, the right
transferred or the object rented are re-
used or exploited in Mauritania.
ART 177.bis. - As an exception to the
provisions of article 177.B, the operations
effected by banking establishments,
financial establishments, loan organisations,
insurance and re-insurance companies, do
not fall within the field of application of the
value added tax.
II. Definition of the liable parties
ART 177.Ter. - All legal entities or
individuals subject to the tax regime on
actual industrial and commercial profits or
non-commercial profits, are subject to the
value added tax. Except in the case of
transfer or supension of activity, the
application of the value added tax regime is
permanent.
individuals who have acquired property free
of the value added tax become liable for the
tax or the remainder of the tax payable,
when one of the conditions upon which the
exemption or the reduced rate was granted,
is not or is no longer satisfied.
Parties liable to tax who sell as is any
products received free from the tax or
having given rise to the discount provided
for in article 181 below, by reason of their
final destination, must pay the tax avoided
if the products acquired did not in fact
reach the destination which justified the
exemption granted or the rebate made.
Revised 2007
The tax is also due on the sale price, in the
event of re-sale as is of non-exempt
products, which for any reason whatsoever
were not in fact subject to the value added
tax at the time of their importation,
manufacturing or their first sale in their
original condition.
ART 177.Quater. – can chose the option to
be subject to the Value Added Tax:
- taxpayers who satisfy the conditions for
being taxed according to the actual regime,
even if the turnover realised is below the
limits set in article 7 of this Code.
Such taxpayers shall keep complete
accounting records according to the
prescribed General Mauritanian Accounting
Plan and be registered in the National
Directory of Taxpayers according to the
rules set by the actual tax regime.
They shall comply with the obligations set
out in article 14.
The option, which is total and irrevocable, is
exercised at the request of the taxpayer. It
takes effect from January 1st of the year
following the year during which it is
declared to the tax services.
III. Exemptions
ART 177.Quinquiès. - The following are
exempt from the value added tax:
1. the operations carried out by individuals
subject to the estimated tax regime with
respect to industrial and commercial profits.
2. medical act except hospitalisation
expenses;
3. Sales by administrative services or
organisations, except public intitutes of an
industrial and commercial nature.
4. operations for the repair and alteration
relating to:
-aircraft intended for airline companies
whose services to or from foreign countries
represent at least 80% of all of the services
they provide;
- the aircraft of the national airline
company;
- buildings for the purpose of
maritime navigation and ships intended for
152
navigation on international rivers, and
registered as such;
5. sales to the airline companies referred to
in 4, of products intended to be
incorporated into their aircraft.
6. the sale of goods or products intended
for the refuelling of the ships or aircraft of
the airline companies referred to in 4.;
7. income from the composition and printing
of newspapers and periodicals, excluding
income from advertising, and the sales of
the same newspapers and periodicals;
8. operations having as their purpose the
transfer of ownership or of the use of
businesses or goodwill which are subject to
the process of registration;
9. operations carried out by insurance or re-
insurance companies or firms, whatever the
nature of the risks insured, and which are
subject to the only tax on insurances;
10. operations carried out by banking
institutions, financial institutions and credit
organisations which are subject to the tax
on services rendered;
11. Air transportation with a foreign
destination;
12. Transport operations carried out by
public carriers of travellers or goods
recorded in the patents register in that
capacity and holders of the required
authorisations;
13. Sales to navigation companies and
professional fishermen of products intended
to be incorporated in the ships, as well as
equipment and nets for commercial fishing.
14. Breads and bakery and pastries
products ; vegetables, meat, fish ; shellfish
and seafood, in the condition that these
food product are fresh or dried up, dried
salted, smoked: potatoes seeds, seeds,
spores, fruits, bulbs, oinions, tubers to sow,
grafts, roots in in vegetative rest, in
vegetation or flowers, other plants and live
roots, including cuttings and small grafts,
the meat of the mushrooms(the mycelium),
the fresh fruits usual intended to be
consummed as is except colas, ice water
and electricity provided in a eight of 8m3
and 150 kw/h per month and per consummer
(16 m3 and 300 kw/h per bill if it is based
on 2 months) as well as public fontaines
providing low income families ; the inside
Revised 2007
production of milk, pasta products,
couscous, flower and cookies.
15. For the import of the products and
goods mentionned in appendix (LF/2008-
001)
Section II
TAXABLE BASE
ART 178. - The tax base is set up with :
1) The value defined by the customs
legislation for imports including the taxes
and levies of any nature collected by
customs;
-all the amounts, values, goods or services
received or to be received by the seller or
the service provider in exchange for the
delivery of the goods sold or for the
provision of the services;
-the amount of the transactions, accounts or
invoices for building construction
-the cost price of assets for deliveries of
assets to oneself;
2) The duties, taxes, and levies of any
nature except the Value Added Tax itself;
3) The incidental costs of the delivery of
goods and services rendered such as
commissions, interest, packaging costs,
transport costs and insurance costs
requested from the clients, even if they are
separately invoiced to the clients.
ART 178.bis. - Are excluded from the
taxable base:
1) Cash discount, discounts, rebates,
refunds and other price reductions granted
directly to the clients; However the rebates
cannot be deducted from the seller's
taxable base if it is a part of the payment
of a service provided by the debtor to the
creditor or if it does not in fact and in its
exact amount benefit the purchaser;
2) The amounts reimbursed to
intermediaries who report to their principal
the disbursements made on their behalf and
justify to the Tax Department the nature
and exact amount of such disbursements;
3) Provided that they are mentioned
separately in the invoices and do not
generates any invoicing of the value added
tax, the amounts collected upon the delivery
153
of packages on which there is a deposit may
be excluded from the taxable base. They
shall, however, be incorporated into it when
the packaging has not been turned in
according to deadlines that are customary in
the profession;
4) Compensation which genuinely has the
characsteristcs of damages.
Section III
Tax Event- Payability
I. The Generating Fact
ART 179. - The generating fact is defined
as any event that leads to a debt to the
State; the payability is the quality, acquired
at a particular point in time by such debt, of
being able to be recovered by the Treasury
without delay through any legal recourse.
ART 179.Bis. - The generating fact on the
value-added tax is set as
a/ For imports: by the crosssing of customs;
concerning goods falling under one of the
suspensive tax regimes, as well as under the
regime of bonded goods by the customs, the
generating fact chip in at the time of the
setting consumption of goods
b/ For sales, by delivery.
Delivery means the handing-over to the
purchaser of the goods being the subject of
a contract;
c/ For the deliveries of goods leading to
the setting up of successive accounts or
payments, except those relating to goods
sold by the deferred payment system, or a
lease-purchase, by the end of the deadline
to which such accounts or payments relate
to.
d/ For goods delivered by taxpayers to
themselves, by their first use or start up
service;
e/ For construction works, by the carrying
out of the works. When such works leads to
the establishment of successive accounts or
payments, the generating fact is said to chip
in upon the end of the deadline to which
such accounts or payments relates to ;
f/ For the services rendered : by the
completion of the services.
Revised 2007
 II. Payability
ART 179.Ter. - The value added tax is
payable:
a. For imports, at the time of setting them
into consumption on Mauritanian soil
b. For sales, deliveries, including deliveries
to oneself, at the time of realisation of the
generating fact;
c. For services rendered, at the time of
receipt of the price or of the instalments.
In the case of discount on a trade draft
(c’est quoi un effet de commerce ????) the
tax is payable at the maturity date of the
acts.
Deliveries of intangible property are
considered as a provision of services.
d. For construction works, at the time the
works are carried out, or if it occurs first,
at the time of receipt of the instalments or
of the remuneration price.
Section IV
RATE OF THE VALUE ADDED TAX
ART 180. (nouveau). – The tax rates for
value added tax are the followings :
The regular rate of 14% and the rate of
zero. These rate are applied to the taxable
base without the value added tax. The
regular rate concerned all the products
execpt those listed in article 177 quinquiès
because exempt from tax. The rate zero
concernes the exportation realised by
parties liable to tax.
ART 180.Bis. - The provisions of this
article are repealed (Order 2001.09 – of
January 09th, 2001 pertaining to the
Finance Bill for the Year 2001).
ART 180.Ter. – The provisions of this
article are repealed (Order 2001.09 – of
January 09th, 2001 pertaining to the
Finance Bill for the Year 2001).
154
ART 180.Quater. - The provisions of this
article are repealed (Order 2001.09 – of
January 09th, 2001 pertaining to the
Finance Bill for the Year 2001).
Section V
Deduction System
I. Principles
ART 181. - The Value Added Tax that has
strained the elements of the price of a
taxable operation, is deductible from the
Value Added Tax applicable to such
operation. The right to deduct is created
when a the taxpayer become liable to tax
paiment. For that purpose , the party liable
to taxation authorised to deduct from the
amount of taxed payable on their operations
the Value Added Tax that they paid at the
time of purchase or import.
1. of raw materials and similar products
included in the production of taxable
products but not included in the finished,
are destroyed or lose their specific qualities
during the course of one production
operation only for the said products;
2. of goods intended to be re-sold within
the context of a taxable operation;
3. of services coming into the cost price of
operations giving the right to a deduction;;
4. of movable, immovable property and of
services acquired for the needs of the
business as investments and general
expenses.
The parties liable to tax can deduct the
Value Added Tax related to deliveries to
oneself of the property referred to in
paragraphs 1, 2, 4 above.
In the case of liability to the Value Added
Tax pursuant to the provisions of article
177.3, the new parties liable are allowed to
deduct the Value Added Tax that has
restrained the cost of the goods in stock at
the date from which operations subject to
the Value Added Tax intended for the
execution of taxable operations, are carried
out.
Revised 2007
Investment assets leading to a a right to
deduction are recorded in the accounting
records of the business for their purchase
price or cost price less the deduction for
which they give right to.
The depreciation related to such property
is, for the taxable base for the tax on
profits, calculated on the basis of their
purchase price or cost price less the
deduction which such property gives right
to.
ART 181.Bis. - The exportation operations
of taxable products within the country gives
a right to deductions in the same conditions
as the operations subject to the value added
tax.
II. Exclusion from the right to deduction
ART 181.Ter. – Are not deductible taxes
applied to goods or services used by third
parties, by the management or staff of a
business, such as housing or accommodation,
settelment expenses, restaurant or
entertainment expenses, or any expense
having a direct or indirect link with travel or
residency.
However, this exclusion does not relate to
work clothes or protective clothing, the
premises and materials assigned to the
collective satisfaction of the staff needs on
the workplace, as well as the free
accommodation on the work place of the
employees specifically in charge of the
surveillance or maintenance of such places.
ART 181.Quater. - Do not give the right to
a deduction vehicles or machine, of any type
whatsoever, created or equipped to
transport people or for mixed uses, which
constitute an asset or, if not, which are not
intended to be re-sold in new condition.
The same applies to constitutive elements,
spare parts and accessories of vehicles and
machines, however this exclusion does not
relate to:
155
- road vehicles including, in addition to the
driver's seat, more than eight seats and are
used by businesses for the exclusive
transport of their staff.
ART 181.Quinquiès. – Are not tax
deductible buildings other than centers and
premises for industrial, commercial,
artisanal or professional use.
ART 181.Sexiès. - Are not deductible
taxes applied to transferred property and
services rendered free of charge or at a
price considerably lower than the cost price,
as commissions, wages, bonuses, rebates,
discounts, gifts, regardless of the
beneficiary’s position except in the case of
an advertised objects of very little value.
ART 181.Septiès. - Personal property
other than those with the nature of
commercial equipment or office equipment
do not give the right to a tax deduction.
ART 181.Octiès. - The operations of
products exportation not taxable in the
country do not give the right to a deduction.
ART 181.Noniès. - Services of any nature
related to goods, products or merchandise
excluded from the right to deduction do not
give rise to a right to deduction.
III. Limitation of the right to deduction
ART 181.Deciès. Parties liable to tax who
do not exclusively carry out operations not
related to any tax deductible activities are
allowed to deduct the Value Added Tax
applied to the goods and services they
acquire or that they deliver to themselves
within the following limits:
a/ when such goods and services contribute
exclusively to the execution operations
leading to a tax deduction, the tax they are
liable to is then deductible;
Revised 2007
b/ when they contribute exclusively to the
execution operations that do not lead to a
tax deduction, the tax they are liable to is
therefore not deductible.
c/ when their use results concurrently in
the execution of operations some of which
leads to a deduction and others that do not
lead to a deduction, a portion of the tax
imposed upon them is deductible.
The portion referred to above is equal to
the amount of the tax multiplied by the
ratio between:
-the annual amount of income relating to
operations leading to a deduction
(numerator);
- and the annual amount of products of any
nature excluding any transfers of elements
of fixed assets, investment grants, insured
amounts not representing the counterpart
of an operation subject to the value added
tax, and disbursements (denominator).
This ratio expressed as a percentage is
referred to as a proportion; it is rounded up
to the next unit.
Income and revenue are inclusive of all
costs, duties and taxes, except the Value
Added Tax itself. The amount of deliveries
to oneself is excluded from the terms of
the ratio.
ART 181.Undeciès. - The proportion
provided for in the previous article is
temporarily determined based on the income
and revenue realised during the previous
year or, for new taxable parties, based on
the provisional income and revenue for the
current year.
The final proportion amount is determined
at the latest on April 15th of the following
year. The deductions made are consequently
regulated during the same period.
ART 181.Duodeciès. - When the final
proportion related to each of the four years
following the acquisition or the first use of
property representing an asset varies by
more than five points against the final
156
proportion witheld to realise the initial
deduction, either a repayment is made, or an
additional deduction of a portion of the tax
initially mandated on the asset made.
Such portion is equal to one fifth of the
difference between the product of the tax
mandated on the property by the final
proportion of the year of the acquisition and
the product of the same tax by the final
proportion of the year under consideration.
ART 181.Terdeciès. - When an immovable
representing an asset is transferred before
the commencement of the fourth year
following the year of its acquisition or of its
first use, the liable party shall repay a
portion of the tax initially deducted,
corrected if need to be by the adjustement
prescribed in articles 181.11 and 181.12
above.
Such portion is equal to the amount of the
tax actually deducted less one fifth per
calendar year or part of calendar year
passed since the date of acquisition or of
first use of the concerned asset.
ART 181.Quaterdeciès. - The provisions of
articles 181.10, 181.11, 181.12 and 181.13
above apply to taxpayers who stop their
activity or are no longer subject to the
Value Added Tax.
ART 181.Quindeciès. - For the application
of articles 181.10, 181.11, 181.12 and 181.13,
the year during which the acquisition or the
transfer of property, the beginning or
suspension of activity or the party becoming
no longer subject to the tax, is counted as a
full year.
IV. Application Methods of the right to
deduction
ART 182. - The deduction of the tax is
carried out by charge (or withheld) on the
tax owed by the business for the month
during which the right to a deduction arose.
Revised 2007
In the event of oversight, it shall be carried
out at the latest on April 15th of the
following year.
ART 182.Bis. - The right to a deduction
arises upon the import of goods, their
acquisition, their delivery to oneself, or upon
the completion of the services.
Nevertheless, to be deductible, the tax
shall:
1°/ if it is in regards to import, appear in
the declaration of the release to the
consumption market or any other equivalent
document provided by the customs'
services;
2°/ if it is in regards to purchase or
provision of services, be specifically
mentioned by the seller or the service
provider on the invoice or the importation
declaration duly prepared, within the
meaning of article 184.6.
For deliveries to oneself, the tax they are
liable to is only deductible from the tax due
for a particular month if such deliveries
appear in the operations taxed on the same
month.
3°/ Dated for twelve months the payble
amount for TVA (value added tax) can not
be postponed more than twelve months.
ART 182.Ter. - If the amount of the
deduction authorised exceeds the amount of
the payable tax on any particular
declaration, the excess may be witheld from
the payable tax on the account of a
subsequent declaration or declarations.
No reimbursement is authorised, except for
exporters and businesses that are no longer
liable to tax.
The excess unused payment represents a
tax credit that can e witheld from the Value
Added Tax due on the account of the
following instalments or tax periods.
157
ART 182.Quater. - The reimbursement
extension of imports equipment within the
framework of investment and activities
other than exports shall be fixed by decree
of the Finance Minister.
ART 182.Quinquiès. - When a party is no
longer liable to tax the tax credit he has for
tax deduction is witheld as a priority from
the amounts which he is debtor on the
account of other duties and taxes.
Any excess deductible tax credit whose
deduction was unable to be carried out may
be reimbursed in full.
Section VI
Specific Systems
I. Oil Products
ART 183. – Petroleum oils or bituminous
minerals, petroleum gases and other gaseous
hydrocarbons are subject to the Value
Added Tax upon their setting into
consumption according to the customs
legislation.
Subsequent operations realised on the
domestic market are exempt from the tax.
The taxation regime on the Value Added
Tax on such petroleum products, as defined
above, does not lead to any right to tax
deductions.
II. Second-Hand Goods
ART 183.Bis. – Are considered second-hand
within the meaning of the domestic
legislation; goods that have been used
before and are likely to be re-used in the
same condition or after repairs.
ART 183.Ter. - The release to the
consumption market of second-hand
imported goods gives rise to the collection
of the Value Added Tax in the conditions
set out in the applicable customs legislation.
Sales of second-hand goods made by traders
of second-hand goods are subject to the
Revised 2007
Value Added Tax according to the common
law conditions; however, such traders may
chose the payment of the Value Added Tax
on the difference between the sale price
and the cost price when the goods were
purchased from parties not liable to tax.
III. Travel Agencies
ART 183.Quater. - For mediation
operations carried out by travel agencies
and tour tourists organisers, the taxable
turnover is, in the event of an option, the
difference between the total price paid by
the client and the price invoiced to the
agency or to the organiser by transport
businesses, hotels, restaurants,
entretainers and other taxpayers who
materially carry out the services used by
the customers.
ART 183.Quinquiès. - Travel agencies and
tour tourists organisers cannot deduct the
tax related to the price paid to transport
entrepreneurs, hotels, restaurants,
entretainers and other taxpayers who
materially execute the services used by the
customers.
IV. Businesses benefiting from the
provisions of the Investment Code
ART 183.Sexiès. - Businesses that, as a
result of a founding convention concluded
according to the provisions of the
Investment Code, are granted a special
regime with respect to taxes on turnover,
shall continue under the terms of
the fiscal stability clause that applies to
them, to pay on a transitional basis and up
until the end of the current convention, the
same taxes on turnover and according to the
same conditions.
However, such businesses are alowed to
exercise an option with respect to the Value
Added Tax in the common law conditions,
and to give up in that manner to the specific
regime which was granted to them in
relation to taxes on turnover.
158
The option is executed by certified letter
with acknowledgment of receipt, to the
General Director of the Tax department.
It comes into effect on the first day of the
month following the acknowledgment date of
the receipt. This option is irrevocable. In
the absence of exercise of the option
referred to above, conventioned businesses
that do not have the right to deduct either
the value added tax, or the taxes on
turnover which were mandated on their
purchases.
Section VII
TAXATION SYSTEM
ART 184. - The common law regime of
taxation for the value added tax is the
actual turnover regime. It shall apply to:
1- to legal entities;
2- to sole proprietorship businesses whose
annual turnover, inclusive of all duties and
taxes, exclusive of the value added tax,
exceeds:
- 6 million UM if their main activity is from
either the sale of goods, objects, supplies
and food products to go or consummed in
place, or of the provision of accommodation,
or of construction bulidings.
- 3 million UM for sole proprietorship
businesses that are primarily service
providers.
3- to legal entities or individuals who carry
out an activity subjected to income tax for
all non-activities when carried out on
mauritanian soil.
ART 184.Bis. - Sole proprietorship
businesses whose annual turnover does not
exceed the limits set by article 184
paragraph 2 above are exempt from the
value added tax.
Revised 2007
 Section VIII
Obligations of the liable parties
I. Tax Debtors
ART 184.Ter. - The Value Added Tax is at
expenses of the consumers of products or
users of services. It is paid by the
individuals carrying out the taxable
operations. This tax shall be stated on the
invoice or document used as an invoice.
II. Obligations
ART 184.Quater. - 1. ART 184.4 – 1. Any
liable party to the value added tax shall
submit to the Tax Department a declaration
of existence within 10 days of the the
taxable operations start up, or of the
opening of its business, on the standard
form provided by the administration. The
declaration shall state the first and last
name, or the company status, the address,
the taxpayer line of work, and the
identification number in the National
Directory of Taxpayers.
2. Any adjustments made to one or several
of the above statements shall be declared
within the ten days following the said
adjustment.
3. The businesses transfers or suspension of
activities, whether total or partial, shall also
be declared within the same periods and
subject to the same penalties as the
operations start up..
4. When a party liable to the value added
tax is settled or live outside of Mauritania,
he is must accredited (give a power of
attorney) to the taxation administration, a
representative living in Mauritania, who shall
undertake and satisfy the processes
concerning the liable party, and pay the tax
on his behalf.
Failure to do so, the value added tax, and,
where applicable, the penalties related to,
are due by the recipient of the taxable
operation.
159
5. Businesses granted with an exemption in
cases other than those expressly referred
to in articles 177.5 of this code must
nevertheless, in the conditions of the
common law, the declarations related to the
value added tax they are subject to.
6. Taxpayers cannot rely on the fact that
they are a creditor to the Treasury to avoid
their tax obligations or to defer the
payment of tax.
ART 184.Quinquiès. - 1. Taxpayers subject
to the regime of declaration of the actual
turnover shall keep accounting records on a
regular basis including:
-an assessed and initialled journal;
- an additional "Sales" journal;
- an additional "Purchases" journal;
- an inventory book.
2. The taxpayers shall clearly show the
operations subject to and the operations not
subject to the value added tax, as well as, in
particular:
- for each acquiring of goods, services and
works: the indication of its amount, of the
corresponding value added tax, of the rate
applied, the name and address of the
supplier;
- for each operation generating an invoice or
document used as an invoice which
mentioned the value added tax: the net
amount of the operation, the amount of the
value added tax at the payable rate
invoiced, the name and address of the
customer;
3. The accountind records or the book
mentionned above, as well as the documents
proving the operations carried out by the
taxpayer, in particular purchase invoices,
shall be kept for six years after the year
during which the purchases, sales, supplies
and other provisions were recorded in the
accounts.
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.
Revised 2007
ART 184.Sextiès. - Any party liable to the
value added tax who delivers goods or
provides services to another liable party, or
who requests instalments leading to a tax
payment, shall provide an invoice or a duly
prepared declaration of import on a regular
basis.
The absence of statement of the tax
identification number in the National
Directory of Taxpayers (NDT) results in a
banning to deduct the tax invoiced to the
customer.
In order to have the right status, such
invoices or import declarations, made by the
parties liable for the value added tax, shall
clearly show: the price exclusive of value
added tax, the rate, the amount of the value
added tax, the net price of the goods or
services, their creation date, their order
number, the name and address of the vendor
and of the purchaser, as well as their tax
identification numbers, the quantity of
goods or the features of the services
provided.
The invoice or the import declaration shall
be made in two duplicates. The original and
the copy shall be kept by the purchaser and
the vendor in support of their accounting
records.
Any person, whether or not he or she has
the property to be liable for the value
added tax, who mentions such taxes in an
invoice or an import declaration, is liable for
such taxes solely as a result of just
mentionning them.
On the other hand, the simple fact that a
lawful taxpayer does not include, for any
reason whatsoever, the amount of such
taxes in the price of his products or
services does not exempt him from paying
the said taxes. When the invoice or the
import declaration does not correspond to
the delivery of particular goods or
execution of a particular service or shows a
price which is not in fact required to be paid
by the purchaser, the tax is due by the
person who invoiced it. Such tax cannot do
not allow any deduction by the person who
received the invoice or the import
declaration.
160
III. Clearing-Recovery
ART 184.septies. - Any taxpayer liable for
the Value Added Tax must submit each
month, in support of his payment, with the
Treasury accountant, a declaration in the
prescribed form.
Such declaration shall indicate, in particular,
the total amount of operations carried out,
the details of the taxable operations, those
of the tax allowing a right to deduction, and
the calculation of the payable tax.
It is forwarded to the Clearing and Control
Service by the Treasury accountant.
The Value Added Tax is cleared upon
sighting such declaration which constitutes
a title for enforcement.
ART 184.Octiès 1-The declaration of a
particular month shall be submitted, at the
latest, on 15th of the following month; when
no operation is carried out during the course
of a particular month a declaration bearing
the registration "N/A" (NOT AVAILABLE)
is signed.
2 The payment of the tax due occurs
spontaneously without a notice, within the
period mentionned in the previous article.
The payment, attached to the declaration
submitted to the Treasury accountant shall
be made in cash or by a certified bank
cheque.
3. For importers, the taxes must be
declared and paid prior to the removal, of
the goods or product.
ART 184.Noniès. - The Tax Department is
in charge of the clearing, control and actions
for the recovery of the value added tax and
the other indirect taxes (TCA, TPS, TADE).
The Tax Department generates notices of
recovery (in french AMR) made enforceable
by the General Director of the Tax
department.
Revised 2007
Taxes owed but not yet paid are notified to
the taxpayer by the services of the Tax
Department in charge of the recovery of
the value added tax with a notice of
recovery sent by certified mail with
acknowledgment of receipt, or by notebook
transmission. Such notice contains a
summons to immediately pay the duties and
penalties claimed.
The clearing and the recovery of the Value
Added Tax due on the imported products is
carried out at the same time and according
to the same payment option as the customs
duties and taxes.
ART 184.Deciès. –repealed abrogé.
Section IX
Monitoring of the Declarations
ART 184.undecies. - The inspector or
agent in charge of the taxation checks
declarations.
For that purpose, he may request from the
taxpayers all information, justifications or
clarifications related to the submitted
declarations.
He can adjust the declarations. He
therefore informs the taxpayer the
adjustments made and advise him of the
reasons. At the same time he invites the
interested party to let him have his
acceptance or observations within a period
of ten days.
Upon the end of the said period, the agent
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
make a claim after the beginning of the
recovery.
The lack of notification of the adjustment
under consideration swicth the burden of
proof to the administration, in the event of
judicial recourse taken against the taxes
mandated to be paid.
161
ART 184.duodecies. - The inspector
automatically decides the elements to be
used for the taxable base for the liable
parties who have not submitted a
declaration within the prescribed periods.
He automatically decides the taxable base
for taxpayers who :
- have failed to respond within the period of
10 days to a request for explanation or who
have given a response equivalent to a
dismissal.
- have presented documents which do not
allow justification of the declared taxation
elements. In that case the penalties
provided for by articles 478 to 482 are
applied.
In the event of a desagreement, the liable
party can only obtain through judicial
recourse, the discharge or rebate of the
payment falling upon him by proving the
exact amount to be used as the taxable
base.
Section X
Penalties
ART 184.terdecies. - The late submission
and the failure to make a declaration of
existence according to article 184.4 are
respectively punishable by a fiscal fine of 10
000 UM.
There is late submission if the declaration is
submitted within ten days following the
period provided for in article 184.4 above.
Beyond that, it is failure.
ART 184.Quaterdecies. – Taxpayers who
submit their monthly declarations after the
period set out in article 184.8 of this code,
but prior to any summons from the tax
service, their monthly declaration are
punishable by a fine equal to 10% of the
duties due after such declaration.
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.
Revised 2007
In all cases, the minimum penalty is 20 000
UM.
If within a period of ten days after the
summons by the services, the taxpayer has
not submitted a declaration, the taxes are
increased by a fine equal to 80% and the tax
agent shall proceed the closing of the shops,
boutiques, or warehouses in the conditions
set out in article 535 of the general
taxation code.
In the case where the declaration
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.
Any breach of the provisions of article
184.4, 5th paragraph, are punishable by a
fiscal fine of 10 000 UM per declaration
that is omitted or submitted after the
allowed period.
ART 184.quindecies. - Any oversights and
inaccuracies found in the declarations
relating to the Value Added Tax are
punishable by a fine equal to 40% of the
compromised duties. The rate of such fine is
increased to 80% when, taking into account
the nature of the breach, the good faith of
the taxpayer cannot be recognised.
ART 184.sexdecies. - Breaches relating to
imported goods are reported, prosecuted
and repressed in the same way as customs
matters.
ART 184.septdecies. In regards to the
penalties arising out of the breaches
provided for by articles 184.15 and 478
above, discounts or rebate of fiscal
penalties or increases when such penalties
and taxes to which they relate can no longer
be the subject of a judicial recourse action,
may be granted in the conditions provided
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
Section XI
LITIGATION AND PRESCRIPTION
I. The Litigation
ART 184.Novodecies. - In the matter of
claims and in disputes matters, the
provisions provided for by articles 558 to
566 of this code apply to the taxes on
turnover.
ART 184.vicies - No public authority may,
for any reason whatsoever, come to a
compromise or grant any rebate or
reductions concerning the duties under the
value added tax.
However, the Finance Minister can, when
the payment of the duties due is likely to
jeopardize the life of the business, come to
a compromise or grant rebate or reductions
in relation to the same duties.
II. Prescription
ART 184.unvicies. - In the case where the
declaration submitted after the period
prescribed in article 184.8 of this code do
not lead to any duty, the penalty is 20 000
UM.
ART 184.duovicies. - The right of recovery
of the administration in matters of the
value added tax is set out in article 576 of
this code.
ART 184.tervicies. - The limitation of
action of the administration in matters of
value added tax is according to the common
law rules set out in article 550 of this code.
(see annex below)
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