Mining activity in Burkina Faso is governed by the 2003 Mining Code, pending the ongoing adoption of implementing decrees for the 2015 mining code. The Ministry of Economy and Finance, in particular the General Tax Directorate (DGI), the General Treasury and Public Accounting Directorate (DGTCP) and the General Customs Directorate (DGD) collect duties, taxes and revenues from the mining sector. The principle of the unicity of public accounts (“unicité des caisse”) means that the funds belonging to all public bodies must be deposited in the Public Treasury, which acts as the treasurer (“Caissier de l’Etat”). There are a few exceptions where companies pay directly to local Government units (such as patents).
Mining permits are granted by the Council of Ministers after consultation with the Minister of Mines and the National Commission. Licenses are allocated on a ‘first-come, first-served’ basis. According to 2016, the procedure for license allocations and transfer is based on the administrative documents, provided for in the legislation, but not on the applicant’s ability to make the expenses needed for the successful development of the mining site. Permit maps can be obtained without any restriction from the Bureau of Mines and Geology of Burkina Faso (BUMIGEB), on payment of fees depending on the data requested. Burkina Faso had begun a project to modernize its mining cadastre with the support of the World Bank, with the installation of a new computerized system which will be completed in June 2019.
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