TohidA/MONA · Datasets at Hugging Face

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2003-06-11

P1

R0

E

SPC

20.2

1.2. Revenue administration, including customs

Implementing of a computerized tax management system in the large and medium-sized taxpayers'units of the regional tax directorates in the center (Ouagadougou) and the west Bobo-Dioulasso), as described in paragraph 17.

1

10/31/2003

PC

N/A

0

1

2003-10-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2003-06-11

P1

R0

E

SPC

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2002 draft annual audited budget act, as described in paragraph 16 of the MEFP.

1

03/31/2004

PC

N/A

0

1

2004-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2003-06-11

P1

R0

E

SPC

30.1

11.1. Private sector legal and regulatory environment reform (non financial sector)

Closing of all nonfinancial private enterprise deposit accounts with the treasurey, as described in paragraph 15 of MEFP.

1

09/30/2003

PC

N/A

0

1

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

PA

20.2

1.2. Revenue administration, including customs

Implementation of a computerized tax management system in the large- and medium-sized taxpayers'unit of the regional tax directorate in the west (Bobo-Dioulasso)

1

First Review Prior action

M

N/A

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

PA

20.2

1.2. Revenue administration, including customs

Adoption by the government of an action plan to strengthen tax and customs revenue colloection.

2

First Review Prior action

M

This prior action is based on recommendations of the March 2003 technical assistance mission from IMF's Fiscal Affairs Department.

1

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the amended 2003 draft budget law, as described in paragraph 15 of the MEFP 2003-06.

1

Program Prior Action

M

N/A

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 1995-2000 draft annual audited budget acts, as described in paragraph 16 of MEFP 2003-06.

2

Program Prior Action

M

N/A

1

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SB

20.2

1.2. Revenue administration, including customs

Introduction of a taxpayer registration system, as described in paragraph 15.

1

06/30/2004

SB

N/A

1

2004-06-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the general balance sheets of the Central Accountant of the Treasury (Agent Comptable Central du Tresor), the General Spending Accountant (Payeur General), and the General Revenue Accountant (Receveur General), as described in paragraph 19.

1

04/30/2004

SB

N/A

1

2004-04-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Adoption by the government of the WAEMU budgetary nomenclature with specific codes for identifying social expenditure and expenditure financed under the HIPC Initiative, as descrobed in paragraph 16.

1

09/30/2003

M

N/A

1

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2004 draft budget law, as described in paragraph 15.

2

09/30/2003

M

N/A

1

2

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2001 draft annual audited budget act, as described in paragraph 16.

3

09/30/2003

M

N/A

1

3

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2003 draft annual audited budget act, as described in paragraph 19.

4

12/31/2004

SB

N/A

1

4

2004-12-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SB

30.1

11.1. Private sector legal and regulatory environment reform (non financial sector)

Implementation of the automatic price structure adjustment mechanism for petroleum products in relation to costs, as described in paragraph 24.

1

Continuous

SB

Met for 1st review.

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Implementing of a computerized tax management system in the large and medium-sized taxpayers' units of the regional tax directorates in the center (Ouagadougou) and the west Bobo-Dioulasso), as described in paragraph 17.

1

10/31/2003

WMOD-PA

Not observed; implemented in Ouagadougou in October 2003, as scheduled; to be implemented in Bobo-Dioulasso by mid-March 2004, as a prior action for the completion of the first review.

1

2003-10-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Implementation of the customs computerization system SYDONIA in ten (10) main customs field offices. The authorities will request IMF technical assistance to review the progress made by the tax and customs departments on a regular basis, in connection with the implementation of this actio plan.

2

04/30/2004

PC

Refer to pargraph 15 of the LOI, dated March 4, 2004.

1

2

2004-04-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Establishing a single large taxpayers'unit in the tax adminsitration main office in Ouagadougou, as described in paragraph 15 of LOI.

3

09/30/2004

PC

N/A

1

3

2004-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SPC

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2002 draft annual audited budget act, as described in paragraph 16 of the MEFP.

1

03/31/2004

PC

Not applicable during first review

1

2004-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

N/A

2004-03-19

P1

R1

BLANK

SPC

30.1

11.1. Private sector legal and regulatory environment reform (non financial sector)

Closing of all nonfinancial private enterprise deposit accounts with the treasurey, as described in paragraph 15 of MEFP.

1

09/30/2003

M

N/A

1

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

PA

20.2

1.2. Revenue administration, including customs

Installation of the SYDONIA++ customs computer system at remaining five principal customs houses.

1

Combined Second and Third Reviews Prior Action

M

Combined second and third reviews.

2

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

PA

20.2

1.2. Revenue administration, including customs

Implementation of a computerized tax management system in the large- and medium-sized taxpayers'unit of the regional tax directorate in the west (Bobo-Dioulasso)

2

First Review Prior action

M

N/A

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

PA

20.2

1.2. Revenue administration, including customs

Adoption by the government of an action plan to strengthen tax and customs revenue collection.

3

First Review Prior action

M

This prior action is based on recommendations of the March 2003 technical assistance mission from IMF's Fiscal Affairs Department.

2

3

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the amended 2003 draft budget law, as described in paragraph 15 of the MEFP 2003-06.

1

Program Prior Action

M

N/A

2

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 1995-2000 draft annual audited budget acts, as described in paragraph 16 of MEFP 2003-06.

2

Program Prior Action

M

N/A

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Introduction of a taxpayer registration system, as described in paragraph 15 of the LOI dated March 4, 2004.

1

06/30/2004

MOD-DATE

Condition was not observed by 06/30/2004, and was revised to new date.

2

1

2004-06-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Introduction of a taxpayer registration system, as described in paragraph 15 of the LOI dated March 4, 2004.

1

03/31/2005

SB

N/A

2

1

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Production by the Tax Directorate of monthly outcomes and quarterly progress reports on the 10 management indicators for three computerized offices (DGE, Kadiogo I, Houet I).

2

Other

SB

At P1R2R3, introduced as of end-March 2005.

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Adoption by the Customs Directorate of instructions for customs valuation, and transmission to the pre-inspection company of customs data allowing for the reconciliation of the pre-inspection and declared values of imports.

3

06/30/2005

SB

N/A

2

3

2005-06-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Implementation by the Large Taxpayer Division (DGE) of fiscal controls of at least 60 companies.

4

09/30/2005

SB

N/A

2

4

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Launch by the Tax Directorate of a comprehensive census of large and medium-sized enterprises in Ouagadougou and Bobo-Dioulasso and publication of a report on the status of its implementation.

5

12/31/2005

SB

N/A

2

5

2005-12-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the 2001 and 2002 general balance sheets of the Central Accountant of the Treasury, the General Spending Accountant, and the General Revenue Accountant, as described in paragraph 19 (LOI, March 4, 2004).

1

04/30/2004

M

N/A

2

1

2004-04-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the 2004 general balance sheets of the Central Accountant of the Treasury, the General Spending Accountant, and the General Revenue Accountant.

2

09/30/2005

SB

N/A

2

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the 2003 general balance sheets of the Central Accountant of the Treasury, the General Spending Accountant, and the General Revenue Accountant, as described in paragraph 19 (LOI, March 4, 2004).

3

03/31/2005

SB

N/A

2

3

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Adoption by the government of the WAEMU budgetary nomenclature with specific codes for identifying social expenditure and expenditure financed under the HIPC Initiative, as described in paragraph 16.

1

09/30/2003

M

N/A

2

1

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2004 draft budget law, as described in paragraph 15.

2

09/30/2003

M

N/A

2

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2001 draft annual audited budget act, as described in paragraph 16.

3

09/30/2003

M

N/A

2

3

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2003 draft annual audited budget act, as described in paragraph 19 of the LOI dated March 4, 2004.

4

12/31/2004

M

N/A

2

4

2004-12-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

30.1

11.1. Private sector legal and regulatory environment reform (non financial sector)

Implementation of the automatic price structure adjustment mechanism for petroleum products in relation to costs, as described in paragraph 22 of the LOI dated March 4, 2004.

1

10/31/2004

NM

Not met for 2nd and 3rd reviews: not implemented in October 2004; resumed in November 2004.

2

1

2004-10-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SB

30.1

11.1. Private sector legal and regulatory environment reform (non financial sector)

Implementation of the automatic price structure adjustment mechanism for petroleum products in relation to costs, as described in paragraph 22 of the LOI dated March 4, 2004.

1

Continuous

SB

Met for 1st review. Not met for 2nd and 3rd reviews: not implemented in October 2004; resumed in November 2004.

2

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Implementing of a computerized tax management system in the large and medium-sized taxpayers' units of the regional tax directorates in the center (Ouagadougou) and the west Bobo-Dioulasso), as described in paragraph 17.

1

10/31/2003

WMOD-PA

Not observed; implemented in Ouagadougou in October 2003, as scheduled; to be implemented in Bobo-Dioulasso by mid-March 2004, as a prior action for the completion of the first review.

2

1

2003-10-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Implementation of the customs computerization system SYDONIA in ten (10) main customs field offices. The authorities will request IMF technical assistance to review the progress made by the tax and customs departments on a regular basis, in connection with the implementation of this action plan.

2

04/30/2004

WMOD-PA

Refer to paragraph 15 of the LOI, dated March 4, 2004. Implemented in five offices. Implementation for other 5 offices becomes a prior action for combined second and third reviews.

2

2004-04-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Establishment by the Customs Directorate of a special unit to monitor the use of imports benefiting from fiscal exonerations.

3

09/30/2005

PC

N/A

2

3

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Introduction of a new taxpayer identification system based on a revised single taxpayer identification number (TIN)

4

03/31/2005

PC

N/A

2

4

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Establishing a single large taxpayers' unit in the tax administration main office in Ouagadougou, as described in paragraph 15 of the LOI dated March 4, 2004.

5

09/30/2004

M

N/A

2

5

2004-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Transfer of collection of the RSI tax from the Treasury Directorate to the Tax Directorate.

6

03/31/2005

PC

N/A

2

6

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SPC

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2002 draft annual audited budget act, as described in paragraph 19 of the LOI dated March 4, 2004.

1

03/31/2004

W

Measure was implemented in May 2004.

2

1

2004-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SPC

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the Auditor General Office of the 2004 draft annual budget act.

2

09/30/2005

PC

N/A

2

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-02-02

P1

R2R3

BLANK

SPC

30.1

11.1. Private sector legal and regulatory environment reform (non financial sector)

Closing of all nonfinancial private enterprise deposit accounts with the treasury, as described in paragraph 15 of MEFP.

1

09/30/2003

M

N/A

2

1

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

PA

20.2

1.2. Revenue administration, including customs

Installation of the SYDONIA++ customs computer system at remaining five principal customs houses.

1

Combined Second and Third Reviews Prior Action

M

Combined second and third reviews.

4

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

PA

20.2

1.2. Revenue administration, including customs

Implementation of a computerized tax management system in the large- and medium-sized taxpayers'unit of the regional tax directorate in the west (Bobo-Dioulasso)

2

First Review Prior action

M

N/A

4

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

PA

20.2

1.2. Revenue administration, including customs

Adoption by the government of an action plan to strengthen tax and customs revenue collection.

3

First Review Prior action

M

This prior action is based on recommendations of the March 2003 technical assistance mission from IMF's Fiscal Affairs Department.

4

3

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the amended 2003 draft budget law, as described in paragraph 15 of the MEFP 2003-06.

1

Program Prior Action

M

N/A

4

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 1995-2000 draft annual audited budget acts, as described in paragraph 16 of MEFP 2003-06.

2

Program Prior Action

M

N/A

4

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Introduction of a taxpayer registration system, as described in paragraph 15 of the LOI dated March 4, 2004.

1

06/30/2004

MOD-DATE

Condition was not observed by 06/30/2004, and was revised to new date.

4

1

2004-06-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Introduction of a taxpayer registration system, as described in paragraph 15 of the LOI dated March 4, 2004.

1

03/31/2005

M

This condition was modified into a PC, and met by the test date.

4

1

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Production by the Tax Directorate of monthly outcomes and quarterly progress reports on the 10 management indicators for three computerized offices (DGE, Kadiogo I, Houet I).

2

03/31/2005

M

Met for P1R4.

4

2

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Production by the Tax Directorate of monthly outcomes and quarterly progress reports on the 10 management indicators for three computerized offices (DGE, Kadiogo I, Houet I).

2

Other

SB

At P1R2R3, introduced as of end-March 2005. Tested at each review, which occur semiannually.

4

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Adoption by the Customs Directorate of instructions for customs valuation, and transmission to the pre-inspection company of customs data allowing for the reconciliation of the pre-inspection and declared values of imports.

3

06/30/2005

SB

N/A

4

3

2005-06-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Implementation by the Large Taxpayer Division (DGE) of fiscal controls of at least 60 companies.

4

09/30/2005

SB

N/A

4

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Launch by the Tax Directorate of a comprehensive census of large and medium-sized enterprises in Ouagadougou and Bobo-Dioulasso and publication of a report on the status of its implementation.

5

12/31/2005

SB

N/A

4

5

2005-12-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the 2001 and 2002 general balance sheets of the Central Accountant of the Treasury, the General Spending Accountant, and the General Revenue Accountant, as described in paragraph 19 (LOI, March 4, 2004).

1

04/30/2004

M

N/A

4

1

2004-04-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the 2004 general balance sheets of the Central Accountant of the Treasury, the General Spending Accountant, and the General Revenue Accountant.

2

09/30/2005

SB

N/A

4

2

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the 2003 general balance sheets of the Central Accountant of the Treasury, the General Spending Accountant, and the General Revenue Accountant, as described in paragraph 19 (LOI, March 4, 2004).

3

03/31/2005

M

N/A

4

3

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Adoption by the government of the WAEMU budgetary nomenclature with specific codes for identifying social expenditure and expenditure financed under the HIPC Initiative, as described in paragraph 16.

1

09/30/2003

M

N/A

4

1

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2004 draft budget law, as described in paragraph 15.

2

09/30/2003

M

N/A

4

2

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2001 draft annual audited budget act, as described in paragraph 16.

3

09/30/2003

M

N/A

4

3

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2003 draft annual audited budget act, as described in paragraph 19 of the LOI dated March 4, 2004.

4

12/31/2004

M

N/A

4

2004-12-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

30.1

11.1. Private sector legal and regulatory environment reform (non financial sector)

Implementation of the automatic price structure adjustment mechanism for petroleum products in relation to costs, as described in paragraph 22 of the LOI dated March 4, 2004.

1

10/31/2004

NM

N/A

4

1

2004-10-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SB

30.1

11.1. Private sector legal and regulatory environment reform (non financial sector)

Implementation of the automatic price structure adjustment mechanism for petroleum products in relation to costs, as described in paragraph 22 of the LOI dated March 4, 2004.

1

Continuous

SB

Met for 1st review. Not met for 2nd and 3rd reviews: not implemented in October 2004; resumed in November 2004. Met for P1R4.

4

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Implementing of a computerized tax management system in the large and medium-sized taxpayers' units of the regional tax directorates in the center (Ouagadougou) and the west Bobo-Dioulasso), as described in paragraph 17.

1

10/31/2003

WMOD-PA

Not observed; implemented in Ouagadougou in October 2003, as scheduled; to be implemented in Bobo-Dioulasso by mid-March 2004, as a prior action for the completion of the first review.

4

1

2003-10-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Implementation of the customs computerization system SYDONIA in ten (10) main customs field offices. The authorities will request IMF technical assistance to review the progress made by the tax and customs departments on a regular basis, in connection with the implementation of this action plan.

2

04/30/2004

WMOD-PA

Refer to paragraph 15 of the LOI, dated March 4, 2004. Implementation for other 5 offices becomes a prior action for combined second and third reviews.

4

2

2004-04-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Establishment by the Customs Directorate of a special unit to monitor the use of imports benefiting from fiscal exonerations.

3

09/30/2005

PC

N/A

4

3

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Introduction of a new taxpayer identification system based on a revised single taxpayer identification number (TIN)

4

03/31/2005

M

N/A

4

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Establishment of a fully operational Joint Brigade of the Tax and Customs Directorates with an annual work program for 2006.

5

12/31/2005

PC

N/A

4

5

2005-12-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Submission to the Minister of Finance of a report on the six joint audits of the Joint Brigade of the Tax and Customs Directorates.

6

03/31/2006

PC

N/A

4

6

2006-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Completion of the taxpayer census in Ougadougou and Bobo-Dioulasso, and submission to the Minister of Finance of an implementation report.

7

05/15/2006

PC

N/A

4

7

2006-05-15

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Establishing a single large taxpayers' unit in the tax administration main office in Ouagadougou, as described in paragraph 15 of the LOI dated March 4, 2004.

8

09/30/2004

M

N/A

4

8

2004-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.2

1.2. Revenue administration, including customs

Transfer of collection of the RSI tax from the Treasury Directorate to the Tax Directorate.

9

03/31/2005

M

N/A

4

9

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2002 draft annual audited budget act, as described in paragraph 19 of the LOI dated March 4, 2004.

1

03/31/2004

W

Measure was implemented in May 2004.

4

1

2004-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the Auditor General Office of the 2004 draft annual budget act.

2

09/30/2005

PC

N/A

4

2

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-08-31

N/A

2005-09-07

P1

R4

BLANK

SPC

30.1

11.1. Private sector legal and regulatory environment reform (non financial sector)

Closing of all nonfinancial private enterprise deposit accounts with the treasury, as described in paragraph 15 of MEFP.

1

09/30/2003

M

N/A

4

1

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

PA

20.2

1.2. Revenue administration, including customs

Installation of the SYDONIA++ customs computer system at remaining five principal customs houses.

1

Combined Second and Third Reviews Prior Action

M

Combined second and third reviews.

5

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

PA

20.2

1.2. Revenue administration, including customs

Implementation of a computerized tax management system in the large- and medium-sized taxpayers'unit of the regional tax directorate in the west (Bobo-Dioulasso)

2

First Review Prior action

M

N/A

5

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

PA

20.2

1.2. Revenue administration, including customs

Adoption by the government of an action plan to strengthen tax and customs revenue collection.

3

First Review Prior action

M

This prior action is based on recommendations of the March 2003 technical assistance mission from IMF's Fiscal Affairs Department.

5

3

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the amended 2003 draft budget law, as described in paragraph 15 of the MEFP 2003-06.

1

Program Prior Action

M

N/A

5

1

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 1995-2000 draft annual audited budget acts, as described in paragraph 16 of MEFP 2003-06.

2

Program Prior Action

M

N/A

5

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Introduction of a taxpayer registration system, as described in paragraph 15 of the LOI dated March 4, 2004.

1

06/30/2004

MOD-DATE

Condition was not observed by 06/30/2004, and was revised to new date.

5

1

2004-06-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Introduction of a taxpayer registration system, as described in paragraph 15 of the LOI dated March 4, 2004.

1

03/31/2005

M

This condition was modified into a PC, and met by the test date.

5

1

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Production by the Tax Directorate of monthly outcomes and quarterly progress reports on the 10 management indicators for three computerized offices (DGE, Kadiogo I, Houet I).

2

03/31/2005

M

Met for P1R4.

5

2

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Production by the Tax Directorate of monthly outcomes and quarterly progress reports on the 10 management indicators for three computerized offices (DGE, Kadiogo I, Houet I).

2

09/30/2005

M

Met for P1R5.

5

2

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Production by the Tax Directorate of monthly outcomes and quarterly progress reports on the 10 management indicators for three computerized offices (DGE, Kadiogo I, Houet I).

2

Other

SB

At P1R2R3, introduced as of end-March 2005. Tested at each review, which occur semiannually.

5

2

2023-09-23

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Adoption by the Customs Directorate of instructions for customs valuation, and transmission to the pre-inspection company of customs data allowing for the reconciliation of the pre-inspection and declared values of imports.

3

06/30/2005

M

N/A

5

3

2005-06-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Implementation by the Large Taxpayer Division (DGE) of fiscal controls of at least 60 companies.

4

09/30/2005

M

N/A

5

4

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Launch by the Tax Directorate of a comprehensive census of large and medium-sized enterprises in Ouagadougou and Bobo-Dioulasso and publication of a report on the status of its implementation.

5

12/31/2005

SB

N/A

5

2005-12-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the 2001 and 2002 general balance sheets of the Central Accountant of the Treasury, the General Spending Accountant, and the General Revenue Accountant, as described in paragraph 19 (LOI, March 4, 2004).

1

04/30/2004

M

N/A

5

1

2004-04-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the 2004 general balance sheets of the Central Accountant of the Treasury, the General Spending Accountant, and the General Revenue Accountant.

2

09/30/2005

M

N/A

5

2

2005-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submission to the Auditor General Office of the 2003 general balance sheets of the Central Accountant of the Treasury, the General Spending Accountant, and the General Revenue Accountant, as described in paragraph 19 (LOI, March 4, 2004).

3

03/31/2005

M

N/A

5

3

2005-03-31

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Adoption by the government of the WAEMU budgetary nomenclature with specific codes for identifying social expenditure and expenditure financed under the HIPC Initiative, as described in paragraph 16.

1

09/30/2003

M

N/A

5

1

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2004 draft budget law, as described in paragraph 15.

2

09/30/2003

M

N/A

5

2

2003-09-30

N/A

514

BURKINA FASO

748

PRGF

2003-06-11

2,003

2006-06-10

2,006

2006-09-30

N/A

2006-03-13

P1

R5

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the National Assembly of the 2001 draft annual audited budget act, as described in paragraph 16.

3

09/30/2003

M

N/A

5

3

2003-09-30

N/A