毛里塔尼亚伊斯兰共和国：改善碳氢化合物税收管理

ISLAMIC REPUBLIC OFMAURITANIA Improving Administration of Hydrocarbon TaxRevenues May2025 Prepared ByFadia Sakr, Andrew Okello, Robert Veltri, and Scott Schelton Fiscal Affairs Department DISCLAIMER The contents of this document constitute a high-level summary of technical advice provided by the staff ofthe International Monetary Fund (IMF) to the authorities of Islamic Republic of Mauritania (the "CDrecipient") in response to their request for capacity development. Unless the CD recipient specificallyobjects within 30 business days of its transmittal, the IMF will publish this high-level summary on IMF.org(seeStaff Operational Guidance on the Dissemination of Capacity Development Information). 2025 International Monetary Fund HLS/25/17 High-Level Summary Technical Assistance ReportFiscal Affairs Department (FAD) Islamic Republic of Mauritania: Improving Administration of Hydrocarbon Tax RevenuesPrepared by Fadia Sakr, Andrew Okello, Robert Veltri and Scott Shelton TheHigh-Level Summary Technical Assistance Reportseries provides high-level summaries ofthe assistance provided to IMF capacity development recipients, describing the high-levelobjectives, findings, and recommendations. ABSTRACT:The Islamic Republic of Mauritania will soon commence gas production through the GrandTortue Ahmeyim, a major natural gas development situated offshore between Mauritania and Senegal.This mission assessed the current situation of the management of the hydrocarbon tax revenues andprovided advice to the revenue administrations on the necessary steps required for effective oversight ofhydrocarbon revenue administration. Additionally, it developed a medium-term capacity development(CD)plan for this sector. Background Following the request of His Excellency Mr. M'Bady, Sid’Ahmed Ould Bouh, the Minister of Economy andFinance (MEF), a capacity development (CD) mission in revenue administration from the IMF Fiscal AffairsDepartment (FAD) was conducted in Nouakchott, Mauritania, from December 9 to 20, 2024. The primaryobjective of this mission was to assess the current situation and provide guidance to the General Directorateof Taxes (GDT) and the General Directorate of Customs (GDC) on the necessary steps for effectivelyoverseeing hydrocarbon revenue administration and developing an associated medium-term capacitydevelopment (CD) plan. The revenue administrations (RAs), the joint unit (JU) for fiscal and customs of the Grand Tortue Ahmeyim(GTA) project between Mauritania and Senegal, the Ministry of Energy and Petroleum (MEP), theMauritanian National Company for Hydrocarbons (SMH), and various other governmental entities shareresponsibility for administering the hydrocarbon sector. The fragmentation of data among these authoritiesunderscores the necessity for a coordinated approach to governance in the sector to optimize revenues. Summary of Findings There is an urgent need to enhance the management of Mauritania's hydrocarbons sector through strategicimprovements in revenue administration and governance. By focusing on capacity building and inter-agencycollaboration, and adopting advanced technologies, Mauritania can position itself to maximize the benefits ofits hydrocarbons' resources. The GDT, the GDC, the JU, and the MEP each administer different parts of Mauritania’s hydrocarbon sector.Currently, information sharing among the regulators is either ad hoc or non-existent, leading to manyregulators being unaware of the data collected by their counterparts. Despite the presence of both a Petroleum Unit (PU) and a Risk Management Unit at the GDT, the PUoperates inefficiently due to a lack of competencies in this sector, while the RMU is presently inactive. Interms of customs, the GDC had previously established a specialized Customs Petroleum Unit (CPU) tooversee the hydrocarbon sector, but this unit has since been deactivated. While SMH operates as a commercial enterprise and serves as Mauritania’s national hydrocarbon company,it also assumes a regulatory role on behalf of the government, primarily due to the limited competencieswithin the MEP. This dual role creates, at a minimum, the perception of a conflict of interest. Summary of Recommendations A Memorandum of Understanding should be established among the relevant entities to enhance theirregulatory capacities. The GDT should strength the PU, and the GDC should reinstate the previouslyestablished CPU and develop Standard Operating Procedures tailored to the industry's specializeddemands. Both administrations should adopt a risk management approach to effectively oversee theindustry. Additionally, they should both strength communication with Senegalese counterparts to facilitate theexchange of information and management of the revenue aspects of the GTA project. The MEP shouldenhance it capabilities to effectively fulfill its regulatory responsibilities. The RAs should form a core group of experts to train and mentor future staff, fostering the developm