Conventional and legislative framework of mining regulation in Mauritania

This new regulation seems to make the mining code more attractive and more competitive than it was before in view of the many opportunities and guarantees granted to investors notably the tax regime and customs regulations for the different stages of the mining project development.

The object of the new law approving the Typical Mining convention is the typical reference framework adoption for the negotiations and the signing of mining conventions between the government and the operators.

The reviewed new Typical Mining convention clarifies and reinforces the new mining code legal mechanism with tax and customs bonds that have undergone substantial improvements considering the requirements of the mining industry actual context.

1/ the new regulatory legal framework is made up of:
-Law 2012-014 repealing and replacing some provisions of Law 2008-011 dated April 27, 2008, modified by Law 2009-026 dated April 7, 2009.
-Decree 051-2009 dated February 4, 2009 modifying and completing some provisions of decree 2008-159 dated November 4, 2008 relating to mining titles and careers.

2/ The new conventional framework is henceforth governed by
-Law 2012-012 regulating the mining conventions approving the Typical Mining Convention.

The new Investments Code

Law N° 52/2012 dated July 31, 2012 relating to the investments Code
The new Mauritanian Investment Code reduces the administrative procedures and proposes various encouragements in order to boost the economy. In the hope to stimulate the economic growth, the Mauritanian legislator has added up new provisions to Law of 2002 on Investments.

With the adoptions of these new provisions, the first ones in a decade, Mauritania wishes to express more her will aiming at encouraging national and foreign equities investments, securing them and facilitating the associated administrative procedures.


Legal and conventional framework of oil prospection and exploitation in Mauritania

1/ Law N° 2010-033 dated July 20, 2010 relating to the approval of crude hydrocarbons code

2/ Law N° 2011-023 relating to the approval of the exploration-production Typical Contract
The typical contract determines the rights and obligations of the parties (Government-Co-contracting party), in the framework of a conventional relation negotiated for resources exploration/production belonging to the government, contained in a determined perimeter, in accordance with the crude hydrocarbons code.


Decree 2004 relating to Environmental Impact Study


The object of this decree is to define the juridical system of the Impact Study on the Environment (ISE) as planned by the law dated July 26, 2000 relating to parent act on Environment.

Activities susceptible of having direct or indirect significant impacts on the Environment for example Oil exploration and exploitation etc…, are subject to the prior opinion of the Minister in charge of Environment. This opinion is established on the basis of an Impact Study or an Impact Note on the Environment allowing the assessing of the consequences of the planned activities on the environment.

Legal Framework of Tax System in Mauritania


1982 Code
Updated in 2009, the finance act N° 2013-09 dated January 23, 2013 has completed some provisions of the General Code of Taxes. The Mauritanian Tax System is the least complex one comparing to other tax systems of the sub-region. It is made up of 23 taxations codified and classified in two titles namely the government taxes as a first title and the communal taxes as a second title. Mauritanian general code of taxes is made up of two books: the first book treating the taxable income and settlement. The second book relative t to tax procedures (checking and recovery, appeal, prescription etc.)

The regulatory and legal framework public markets in Mauritania


In February 2011, the government had adopted 4 decree projects relating to the application of the provisions for the public markets new code in Mauritania (law n° 2010-044 dated July 22, 2010 relating to the Public Markets Code) and the institution of juridical-administrative structures that bear deep modifications in the regime, the system and the organization of public markets in Mauritania.

Decree Project précising the provisions of law n° 2010-044 dated July 22, 2010 relating to the Public Markets Code.

The project clarifies the modes and procedures of public markets procurement and at the same time it outlines the different provisions relating to the Public Markets implementation and settlement

Decree Project relating to the organizing and functioning of the Regulation Authority for Public Markets (RAPM).

By the law-enforcement provisions of law 2010-044 dated July 22, 2010 relating to Public Markets Code, the project institutes and organize a Regulation Authority for Public Markets endowed with a juridical personality and enjoying autonomy of administrative, technical and financial management for which the mission is to assure the regulation for Public Markets procurement system.

Decree Project relating to the organizing and functioning of the National Committee for Public Markets Control (NCCPM).

The project defines the missions, the organization and functioning methods of the National Committee of Public Markets Control, the new structure, by the law-enforcement of some provisions law 2010-044 relating to the Public Markets Code, is in charge of the control a priori and a posteriori of the Public Markets procurement procedures and their implementations methods as well.

Decree Project relating to the organizing and functioning of the Public Market procurement organs
The project defines the methods of the organizing and functioning of the Public Markets procurement organs and notably the person responsible for the Public Markets and the Public Markets procurement Committee; these new organs by the law-enforcement of some provisions of law 2010-044 dated July22, 2010 relating to the Public Markets Code, are in charge of the conduct of the whole procedure of the public markets procurement and the follow up of their implementation.


Labor Legislation

The main texts are:
1/ Law 2004-017 relating to the Labor Code adopted in 2004 is the result of a long and overall revision of the labor legislation which was in force in Mauritania (Law 63-023 dated January 23, 1963)
2/ Labor collective Convention dated February 13, 1974.

Fisheries Code


Law 2000-025 dated January 24, 2000 relating to the Fisheries Code.
The fisheries products constituting an extremely considerable resource in Mauritania, it is obvious that the industrial and commercial activities related to this sector have to be regulated.
The reference text in this case is the fisheries code (law 2000-025)
It deals with the fisheries development and management, of the institutional framework f the fisheries activities, of foreigners’ fishing right, of the license system, various provisions applicable to fisheries activities and products and the control and protection of the activities relating to it.

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2024-07-21 01:37