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Mauritania Publishes Law for New General Tax Code with New Corporation Tax

13 May 2019

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Approved Changes

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Mauritania

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 taxes; Book 2 which deals with indirect taxes; Book 3, which sets the rules for registration and stamp duties; and Book 4, which includes the rules for modern procedures (control of computerized...