On 4 September 2026, the Ministry of Finance of Mauritania issued Circular n° 00008 / MF/DGB/2026 (node/820) organizing the pre-arbitration budgetary sessions for the preparation of the 2027 Finance Bill (Projet de Loi de Finances 2027). This circular sets out the procedural framework, timeline, and methodological guidelines for ministries, agencies, and public institutions to submit their revenue and expenditure proposals, including tax policy measures. The pre-arbitration phase is a critical step in the budgetary process where technical teams from the Directorate General of Budget (DGB) and the Directorate General of Taxes (DGI) evaluate the fiscal impact of proposed tax amendments, new levies, or rate changes. The circular mandates that all tax-related proposals be accompanied by a detailed impact assessment, including revenue projections, distributional analysis, and administrative feasibility studies. The sessions are scheduled to take place between 15 September and 15 October 2026, with final arbitrations by the Minister of Finance expected by early November 2026.
Key Takeaways
- Structured Timeline for Tax Proposals: The circular establishes a strict calendar: submission of preliminary tax proposals by 30 September 2026, technical review by DGI/DGB joint committees during 1-15 October, and ministerial arbitration hearings 16-31 October. This ensures that tax measures are vetted early, reducing last-minute amendments during parliamentary debate.
- Mandatory Impact Assessment for Tax Changes: Any proposal to modify tax rates, bases, or exemptions must include a quantitative revenue estimate using the DGI’s microsimulation model, a qualitative assessment of compliance costs for taxpayers, and an analysis of potential evasion risks. Proposals lacking these elements will be returned without review.
- Focus on Digitalization and Base Broadening: The circular explicitly encourages proposals that advance the digitalization of tax administration (e.g., expanding e-invoicing, e-filing, and data analytics) and measures to broaden the tax base by bringing informal sector activities into the formal net. It also highlights the need to align domestic tax policy with regional commitments under the ECOWAS tax harmonization directive and the OECD BEPS framework.
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