Datasets:
TohidA
/
MONA

Dataset card Data Studio Files Community
Arrangement Number
int64
501
872
Country Name
stringlengths
4
31
Country Code
int64
174
968
Arrangement Type
stringclasses
14 values
Approval date
stringlengths
10
10
Approval Year
int64
2k
2.02k
Initial End Date
stringlengths
10
10
Initial End Year
int64
2k
2.03k
Revised End Date
stringlengths
3
10
Duration Of Annual Arrangement From
stringclasses
1 value
Duration Of Annual Arrangement To
stringclasses
1 value
Board Action Date
stringlengths
10
10
Program Type
stringclasses
1 value
Review Type
stringclasses
28 values
Review Status
stringclasses
5 values
Key Code
stringclasses
4 values
Economic Code
float64
20
30.4
Economic Descriptor
stringlengths
15
93
Description
stringlengths
14
1.48k
Description Code
int64
1
33
Test Date
stringlengths
5
67
PC Status
stringclasses
23 values
Comments
stringlengths
1
1.27k
Sort
int64
0
13
EsOrder
int64
1
33
NewTestDate
stringlengths
10
10
Added At
stringclasses
15 values
Assessed At
stringclasses
15 values
Unique ID
stringlengths
3
11
Parent ID
stringlengths
3
11
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
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 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
5
4
2004-12-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
5
1
2004-10-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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. No mention of status outcome for P1R5.
5
1
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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.
5
1
2003-10-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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.
5
2
2004-04-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
M
N/A
5
3
2005-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
5
4
2005-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
5
5
2005-12-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
5
6
2006-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
5
7
2006-05-15
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
5
8
2004-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
5
9
2005-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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.
5
1
2004-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
M
N/A
5
2
2005-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-03-13
P1
R5
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
5
1
2003-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
1
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
PA
20.2
1.2. Revenue administration, including customs
Installation of the SYDONIA++ customs computer system at remaining five principal customs houses.
2
Combined Second and Third Reviews Prior Action
M
Combined second and third reviews.
6
2
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
PA
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.
3
Sixth Review Prior action
M
At P1R6, was a waived spc which was upgraded to a prior action for the sixth review.
6
3
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
PA
20.2
1.2. Revenue administration, including customs
Adoption by the government of an action plan to strengthen tax and customs revenue collection.
4
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.
6
4
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
1
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
2
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
PA
24.1
5.1. Public enterprise pricing and subsidies
Increase electricity tariffs by 12.5 percent.
1
Sixth Review Prior action
M
N/A
6
1
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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).
1
03/31/2005
M
Met for P1R4.
6
1
2005-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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).
1
09/30/2005
M
Met for P1R5.
6
1
2005-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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).
1
03/31/2006
M
Met for P1R6.
6
1
2006-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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).
1
Other
M
At P1R2R3, introduced as of end-March 2005. Tested at each review, which occur semiannually.
6
1
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
2
06/30/2005
M
N/A
6
2
2005-06-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
SB
20.2
1.2. Revenue administration, including customs
Implementation by the Large Taxpayer Division (DGE) of fiscal controls of at least 60 companies.
3
09/30/2005
M
N/A
6
3
2005-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
4
06/30/2004
MOD-DATE
Condition was not observed by 06/30/2004, and was revised to new date.
6
4
2004-06-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
4
03/31/2005
M
This condition was modified into a PC, and met by the test date.
6
4
2005-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
M
N/A
6
5
2005-12-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
1
2004-04-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
2
2005-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
3
2005-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
1
2003-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
2
09/30/2003
M
N/A
6
2
2003-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
3
12/31/2004
M
N/A
6
3
2004-12-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
4
09/30/2003
M
N/A
6
4
2003-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
1
2004-10-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
M
Met for 1st review.Not met for 2nd and 3rd reviews: not implemented in October 2004; resumed in November 2004.  Met for P1R4.  No mention of status outcome for P1R5. Met for P1R6.
6
1
2023-09-23
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
1
09/30/2005
M
N/A
6
1
2005-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
6
2
2004-04-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
3
09/30/2004
M
N/A
6
3
2004-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
4
2005-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
M
N/A
6
5
2005-12-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
W
At P1R6, observed in April 2006.
6
6
2006-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
SPC
20.2
1.2. Revenue administration, including customs
Completion of the taxpayer census in Ouagadougou and Bobo-Dioulasso, and submission to the Minister of Finance of an implementation report.
7
05/15/2006
WMOD-PA
At P1R6, upgraded to a prior action for the sixth review.
6
7
2006-05-15
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
8
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.
6
8
2003-10-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
9
2005-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
3
03/31/2004
W
Measure was implemented in May 2004.
6
3
2004-03-31
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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.
4
09/30/2005
M
N/A
6
4
2005-09-30
N/A
N/A
N/A
N/A
514
BURKINA FASO
748
PRGF
2003-06-11
2,003
2006-06-10
2,006
2006-09-30
N/A
N/A
2006-09-08
P1
R6
L
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
6
1
2003-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SB
20.1
1.1. Revenue measures, excluding trade policy
Secure approval from the Council of Ministers for a tax policy reform strategy in line with Fund staff recommendations (MEFP ¶30).
1
12/31/2007
SB
N/A
0
1
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SB
20.2
1.2. Revenue administration, including customs
Put in place a mechanism to accelerate VAT refunds so that verified refund requests are paid within 90 days. (MEFP ¶27)
1
06/30/2007
SB
N/A
0
1
2007-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SB
20.2
1.2. Revenue administration, including customs
Make main ASYCUDA modules fully functional in computerized offices and put them into operation, beginning with Ouagadougou (MEFP ¶28).
2
09/30/2007
SB
N/A
0
2
2007-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SB
20.2
1.2. Revenue administration, including customs
Put in operation a computerized customs-specific valuation database in the computerized offices (MEFP ¶28).
3
09/30/2007
SB
N/A
0
3
2007-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SB
20.2
1.2. Revenue administration, including customs
Submit the single tax code to parliament consolidating all tax legislation (MEFP ¶30).
4
12/31/2007
SB
N/A
0
4
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Introduce a comprehensive system for tracking foreign-financed expenditures (MEFP ¶32).
1
12/31/2007
SB
N/A
0
1
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SB
24.2
5.2. Privatization, public enterprise reform and restructuring, other than pricing
Secure government approval of a liberalization strategy for SOFITEX (part-government owned cotton company) in collaboration with the World Bank (MEFP ¶22).
1
12/31/2007
SB
N/A
0
1
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SB
30.2
11.2. Natural resource and agricultural policies (excl. public enterprises and pricing)
Adopt a formula-based producer price mechanism for cotton linking the producer price to world prices in collaboration with the World Bank (MEFP ¶23).
1
06/30/2007
SB
N/A
0
1
2007-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SPC
20.2
1.2. Revenue administration, including customs
Implement the single customs declaration form (MEFP ¶28).
1
06/30/2007
PC
N/A
0
1
2007-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2007-04-23
P1
R0
E
SPC
20.2
1.2. Revenue administration, including customs
Use Sintax to generate a list of LTO late filers and nonfilers for the main tax categories (VAT, corporate income, tax on income from securities, and tax on income from real estate), and send reminders within a week after the declaration deadline (MEFP ¶27).
2
Continuous
PC
At P1R0, spc to begin on 6/30/07, with a "continuous" test date thereafter.
0
2
2023-09-23
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Secure approval from the Council of Ministers for a tax policy reform strategy in line with Fund staff recommendations (MEFP ¶30).
1
12/31/2007
SB
N/A
1
1
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Submit a comprehensive tax policy reform program to parliament
2
12/31/2008
SB
N/A
1
2
2008-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Cabinet approval of comprehensive tax policy reform strategy
3
04/30/2008
SB
N/A
1
3
2008-04-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.2
1.2. Revenue administration, including customs
Put in place a mechanism to accelerate VAT refunds so that verified refund requests are paid within 90 days. (MEFP ¶27)
1
06/30/2007
MD
At P1R1, not met; implemented as of November 15, 2007.
1
1
2007-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.2
1.2. Revenue administration, including customs
Make main ASYCUDA modules fully functional in computerized offices and put them into operation, beginning with Ouagadougou (MEFP ¶28).
2
09/30/2007
NM
At P1R1, not met; expected to be met as of December 31, 2007.
1
2
2007-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.2
1.2. Revenue administration, including customs
Put in operation a computerized customs-specific valuation database in the computerized offices (MEFP ¶28).
3
09/30/2007
M
N/A
1
3
2007-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.2
1.2. Revenue administration, including customs
Submit the single tax code to parliament consolidating all tax legislation (MEFP ¶30).
4
12/31/2007
SB
N/A
1
4
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.2
1.2. Revenue administration, including customs
During the third quarter of 2008, assign at least 50 percent of customs declarations to the green and blue channels and keep the percentage of declarations thus selected but assigned for futher controls by individual inspectors to less than 10 percent.
5
09/30/2008
SB
N/A
1
5
2008-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.2
1.2. Revenue administration, including customs
Harmonize VAT thresholds for large, medium, and small taxpayers and subject small taxpayers to simplified taxation instead of VAT, in line with Fund recommendations.
6
06/30/2008
SB
N/A
1
6
2008-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Introduce a comprehensive system for tracking foreign-financed expenditures (MEFP ¶32).
1
12/31/2007
SB
N/A
1
1
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Introduce comprehensive system for tracking poverty reducing expenditures
2
06/30/2008
SB
N/A
1
2
2008-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Develop an action plan for improving the effectiveness of ex ante expenditure controls, including the elimination of redundant procedures.
3
12/31/2008
SB
N/A
1
3
2008-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Submission to parliament of a draft 2009 budget that includes tax policy measures consistent with the tax policy reform program.
1
09/30/2008
SB
Benchmark, 3rd review
1
1
2008-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
24.2
5.2. Privatization, public enterprise reform and restructuring, other than pricing
Secure government approval of a liberalization strategy for SOFITEX (part-government owned cotton company) in collaboration with the World Bank (MEFP ¶22).
1
12/31/2007
SB
N/A
1
1
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SB
30.2
11.2. Natural resource and agricultural policies (excl. public enterprises and pricing)
Adopt a formula-based producer price mechanism for cotton linking the producer price to world prices in collaboration with the World Bank (MEFP ¶23).
1
06/30/2007
M
N/A
1
1
2007-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SPC
20.2
1.2. Revenue administration, including customs
Use Sintax to generate a list of LTO late filers and nonfilers for the main tax categories (VAT, corporate income, tax on income from securities, and tax on income from real estate), and send reminders within a week after the declaration deadline (MEFP ¶27).
1
12/31/2007
W
At P1R1, not met, waiver granted, and continous implementation beginning February 1, 2008.
1
1
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SPC
20.2
1.2. Revenue administration, including customs
Use Sintax to generate a list of LTO late filers and nonfilers for the main tax categories (VAT, corporate income, tax on income from securities, and tax on income from real estate), and send reminders within a week after the declaration deadline (MEFP ¶27).
1
Continuous
PC
At P1R0, spc to begin on 6/30/07, with a "continuous" test date thereafter. Continous implementation beginning February 1, 2008
1
1
2023-09-23
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-01-09
P1
R1
BLANK
SPC
20.2
1.2. Revenue administration, including customs
Implement the single customs declaration form (MEFP ¶28).
2
06/30/2007
W
At P1R1, not met, waiver granted; and implemented as of November 22, 2007.
1
2
2007-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Secure approval from the Council of Ministers for a tax policy reform strategy in line with Fund staff recommendations (MEFP ¶30).
5
12/31/2007
CAN
N/A
2
5
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Submit a comprehensive tax policy reform program to parliament
8
12/31/2008
MOD-SPC
At P1R2, delayed until 2009, as part of the new timeline for tax policy reforms.
2
8
2008-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Cabinet approval of comprehensive tax policy reform strategy
9
04/30/2008
MOD-DATE
At P1R2, not met, and expected to be met by September 2008, with new test date assigned.
2
9
2008-04-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Cabinet approval of comprehensive tax policy reform strategy
9
09/30/2008
SB
N/A
2
9
2008-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Submit to cabinet a comprehensive tax policy reform program in line with Fund recommendation and WAEMU community directives.
10
04/30/2009
SB
N/A
2
10
2009-04-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
Put in place a mechanism to accelerate VAT refunds so that verified refund requests are paid within 90 days. (MEFP ¶27)
1
06/30/2007
MD
At P1R1, not met; implemented as of November 15, 2007.
2
1
2007-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
Make main ASYCUDA modules fully functional in computerized offices and put them into operation, beginning with Ouagadougou (MEFP ¶28).
2
09/30/2007
NM
At P1R1, not met; expected to be met as of December 31, 2007.
2
2
2007-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
Put in operation a computerized customs-specific valuation database in the computerized offices (MEFP ¶28).
3
09/30/2007
M
N/A
2
3
2007-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
Submit the single tax code to parliament consolidating all tax legislation (MEFP ¶30).
4
12/31/2007
M
N/A
2
4
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
During the third quarter of 2008, assign at least 30 percent of customs declarations to the green and blue channels and keep the percentage of declarations thus selected but assigned for futher controls by individual inspectors to less than 10 percent.
6
09/30/2008
MOD-SB
At P1R2, delayed until December 2008, with revised threshold revised from 50 to 30 percent to address revenue concerns.
2
6
2008-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
During the third quarter of 2008, assign at least 30 percent of customs declarations to the green and blue channels and keep the percentage of declarations thus selected but assigned for futher controls by individual inspectors to less than 10 percent.
6
12/31/2008
SB
N/A
2
6
2008-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
Raise VAT thresholds for large, medium and small taxpayers and subject small taxpayers to simplified taxation instead of VAT, in line with Fund recommendation and WAEMU community directives.
7
06/30/2008
MOD-DATE
At P1R2, sb modified from "harmonize VAT thresholds for large, medium, and small taxpayers and subject small taxpayers to simplified taxation instead of VAT, in line with Fund recommendations" with 6/30/08 test date, to current sb to allow for harmonization with WAEMU, with 9/30/09 test date.
2
7
2008-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
Raise VAT thresholds for large, medium and small taxpayers and subject small taxpayers to simplified taxation instead of VAT, in line with Fund recommendation and WAEMU community directives.
7
09/30/2009
SB
N/A
2
7
2009-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Introduce a comprehensive system for tracking foreign-financed expenditures (MEFP ¶32).
1
12/31/2007
CAN
N/A
2
1
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Introduce sytem for tracking poverty-reducing expenditures in order to track all self-financed spending except for personnel expenditures.
2
06/30/2008
MOD-DATE
At P1R2, delayed, benchmark set for end-September '08 to introduce partial system.  Reworded from "introduce comprehensive system for tracking poverty reducing expenditures" to current sb with 9/30/08 test date.
2
2
2008-06-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Introduce sytem for tracking poverty-reducing expenditures in order to track all self-financed spending except for personnel expenditures.
2
09/30/2008
SB
N/A
2
2
2008-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Develop an action plan for improving the effectiveness of ex ante expenditure controls, including the elimination of redundant procedures.
3
12/31/2008
SB
N/A
2
3
2008-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Submission to parliament of a draft 2009 budget that includes tax policy measures consistent with the tax policy reform program.
1
09/30/2008
CAN
At P1R2, benchmark eliminated, new set of benchmarks introduced for new timeline of tax reforms.
2
1
2008-09-30
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
24.2
5.2. Privatization, public enterprise reform and restructuring, other than pricing
Secure government approval of a liberalization strategy for SOFITEX (part-government owned cotton company) in collaboration with the World Bank (MEFP ¶22).
1
12/31/2007
M
N/A
2
1
2007-12-31
N/A
N/A
N/A
N/A
578
BURKINA FASO
748
PRGF
2007-04-23
2,007
2010-04-22
2,010
N/A
N/A
N/A
2008-06-30
P1
R2
BLANK
SB
30.2
11.2. Natural resource and agricultural policies (excl. public enterprises and pricing)
Adopt a formula-based producer price mechanism for cotton linking the producer price to world prices in collaboration with the World Bank (MEFP ¶23).
1
06/30/2007
M
N/A
2
1
2007-06-30
N/A
N/A
N/A
N/A