On 7 May 2019, Mauritania's General Directorate of Taxation announced that Law No. 2019-018 on the General Tax Code was promulgated on 29 April 2019 and published in the Official Gazette on 30 April. This includes a new General Tax Code that consolidates all tax regulations into a single document. The New Code is broken down into four main books:

• Book 1, which defines the rules for direct ta…