On 3 September 2026, the Ministry of Finance of Mauritania published the Circular on the Preparation of the 2027 Finance Bill (Circulaire de Préparation du Projet de Loi de Finances 2027) under reference node/818. This foundational document launches the annual budget cycle by prescribing the format, content, and deadlines for all departments to submit their financial proposals, with a dedicated section on tax policy initiatives. The circular is signed by the Minister of Finance and addressed to all ministers, governors of regions, heads of public establishments, and directors general of central administrations. It emphasizes the government’s strategic priorities for 2027: enhancing domestic revenue mobilization, improving tax equity, supporting private sector development, and consolidating public financial management reforms. The circular also references the Medium-Term Revenue Strategy (MTRS) 2025-2029 and the IMF-supported Extended Credit Facility (ECF) program as guiding frameworks for tax policy design.
Key Takeaways
- Standardized Templates for Tax Measures: The circular introduces standardized submission templates for tax policy proposals, requiring each measure to specify the legal basis, targeted taxpayer segment, estimated revenue yield (with low/medium/high scenarios), implementation timeline, required legislative or regulatory changes, and administrative readiness assessment. This standardization aims to improve the quality and comparability of proposals across sectors.
- Integration of Gender and Climate Dimensions: For the first time, the circular instructs proposers to include a gender impact analysis and a climate sensitivity assessment for any new tax or tax expenditure. Measures affecting women-led SMEs, informal sector workers, or carbon-intensive activities must be accompanied by mitigation strategies. This reflects Mauritania’s commitments under the Paris Agreement and the African Union’s Agenda 2063.
- Early Engagement with Stakeholders: The circular mandates that the Directorate General of Taxes (DGI) conduct pre-submission consultations with representative business associations, professional bodies (accountants, tax advisors), and civil society organizations on major tax reforms. A summary of stakeholder feedback must be annexed to the proposal. This participatory approach is intended to enhance transparency, reduce implementation friction, and build consensus around difficult reforms such as VAT base broadening or property tax modernization.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement