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Mauritania’s Mining Fiscal Regime: H2 2015

  • October 2015
  • -
  • Global Data
  • -
  • 14 pages

Synopsis
Timetric’s Mauritanian fiscal regime report outlines governing bodies, governing laws, licenses and tax-related information on three commodities: iron ore, copper and gold.

Summary
Timetric's report covers Mauritania, where mining industry is governed by the Ministry of Industry and Mines and the Department of Mines and Geology (DMG), which is responsible for the mining sector’s development . Mining code no.99/013 is the main governing law for mining in the country.

Scope
The report outlines governing bodies, governing laws, licenses and key fiscal terms which includes royalty, corporate income tax, remunerative fees, surface fees, depreciation and value added tax (VAT)

Reasons To Buy
To gain an overview of Mauritania’s mining fiscal regime

Key Highlights
- The Ministry of Industry and Mines contributes to the development and implementation of policy in the industrial and mining sectors.

- The Department of Mines and Geology (DMG), formed in 1968, contributes to the development of the mining sector.

- The Geology Department consists of the National Geological Map, Information System and Library divisions.

- The mining code includes the framework for the mining sector, and covers permits such as the research, mining and exploitation permits.

Table Of Contents

Mauritania’s Mining Fiscal Regime: H2 2015
Table of Contents
1 Executive Summary
2 The Mauritanian Mining Industry - Governing Bodies
2.1 Ministry of Industry and Mines
2.1.1 Department of Mines and Geology
2.1.2 Direction of Industrial Development
2.1.3 Police Directorate of Mines
2.1.4 Directorate of Standardization and Quality Promotion
2.1.5 Direction of Mining Registry
2.2 Mauritania Office for Geological Research (OMRG)
3 The Mauritanian Mining Industry - Governing Laws
4 The Mauritanian Mining Industry - Licensing Types
4.1 Exploration License
4.1.1 Duration
4.1.2 Area
4.2 Exploitation License
4.2.1 Duration
4.3 Small-Scale Mining Exploitation License
4.3.1 Duration
5 The Mauritanian Mining Industry - Key Fiscal Terms
5.1 Royalty
5.2 Corporate Income Tax
5.3 Remunerative Fees
5.4 Surface Fees
5.5 Depreciation
5.6 Value Added Tax (VAT)
6 Appendix
6.1 Abbreviations
6.2 Secondary Research
6.3 Primary Research
6.4 Contact Timetric
6.5 About Timetric
6.6 Timetric's Services
6.7 Disclaimer

List of Tables
Table 1: The Mining Industry in Mauritania - Fiscal Regime Terms and Other Taxes (%), 2015
Table 2: The Mining Industry in Mauritania - Mineral Royalty Rates (%), 2015
Table 3: The Mining Industry in Mauritania - Remunerative Fee (MRO), 2015
Table 4: The Mining Industry in Mauritania - Surface Fee (MRO), 2015
Table 5: The Mining Industry in Mauritania - Depreciation Tax (%), 2015

List of Figures
Figure 1: The Mining Industry in Mauritania - Commodity Mines at Different Stages (Number of Mines), 2015

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