The legal database lists the laws and regulations that govern the taxation and mining activity of each country. Taxation in force during a year is based on a multitude of legal texts. Filters allow you to select only those that are in force during the selected year(s).
Legal texts are classified by theme to facilitate research. The mining regime contains the texts that govern the sector (mainly the Minerals and Mining Acts and their regulations), while the general regime groups more widely the texts dealing with taxation (such as Income Tax Acts, Value Added Tax Acts and Finance Acts). The classification of texts is indicative. It aims to group around a law, its modifications and regulations.
A link to the source website allows you to consult the full text when available online. The legal texts come, for the most part, from websites of official national institutions (Ministries of Mines, Ministries of Economy and Finance, National Revenue Authorities, etc.) but also from many and various other sources (Droit-Afrique, Faolex, African Mining Legislation Atlas, etc.).
Last updated date : September 2021.