Mali Rapport Itie Pour L'annee 2013

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Mali Rapport Itie Pour L'annee 2013 REPUBLIQUE DU MALI INITIATIVE POUR LA TRANSPARENCE DANS LES INDUSTRIES EXTRACTIVES ITIE - MALI RAPPORT ITIE POUR L’ANNEE 2013 Décembre 2015 Le présent rapport a été établi à la demande du Comité de Pilotage de mise en œuvre de l’Initiative pour la Transparence dans les Industries Extractives au Mali (ITIE Mali). Les avis qui y sont exprimés sont ceux du Conciliateur Indépendant et ne reflètent en aucun cas l’avis officiel de l’ITIE Mali. Ce rapport a été établi à l’usage exclusif de l’ITIE Mali et il ne doit pas être utilisé par d’autres parties ni à des fins autres que celles auxquelles il est destiné. Rapport ITIE Mali- Année 2013 TABLE DES MATIERES INTRODUCTION ............................................................................................................... 5 Contexte ................................................................................................................................... 5 Objectif ................................................................................................................................... 5 Nature et périmètre des travaux ...................................................................................................... 5 1. RESUME ................................................................................................................... 7 1.1. Revenus du secteur extractif ................................................................................................ 7 1.2. Périmètre du rapport ............................................................................................................. 9 1.3. Exhaustivité et attestation des données ............................................................................. 11 1.4. Résultats des travaux de conciliation ................................................................................. 12 1.5. Recommandations .............................................................................................................. 13 2. APPROCHE ET METHODOLOGIE ......................................................................... 14 2.1. Etude de cadrage ................................................................................................................ 14 2.2. Travaux de conciliation ....................................................................................................... 14 2.3. Processus d’assurance des données ITIE ......................................................................... 15 2.4. Base de déclaration ............................................................................................................ 15 3. CONTEXTE DES INDUSTRIES EXTRACTIVES ..................................................... 16 3.1. Secteurs des Industries Extractives .................................................................................... 16 3.2. Contexte du secteur des hydrocarbures ............................................................................. 16 3.3. Contexte du secteur miner .................................................................................................. 22 3.4. Production et exportations du secteur extractif................................................................... 25 3.5. Contribution du secteur extractif à l’économie .................................................................... 27 3.6. Octroi et gestion des titres miniers ..................................................................................... 27 3.7. Participation de l’Etat dans le secteur minier ...................................................................... 34 3.8. Flux de paiement ................................................................................................................ 34 3.9. Collecte et affectation des revenus du secteur extractif ..................................................... 40 3.10. Propriété réelle .................................................................................................................... 42 3.11. Pratiques d’audit et d’assurance ......................................................................................... 43 4. DÉTERMINATION DU PÉRIMÈTRE DU RAPPORT ITIE 2013 ............................... 46 4.1. Approche pour la sélection des entreprises extractives ..................................................... 46 4.2. Approche pour la sélection des flux de paiement ............................................................... 47 4.3. Ecarts matériels .................................................................................................................. 47 4.4. Référentiel ITIE 2013– Sociétés extractives ....................................................................... 48 4.5. Référentiel ITIE 2013 - Entités gouvernementales ............................................................. 48 4.6. Référentiel ITIE 2013– Flux de paiements ......................................................................... 49 4.7. Référentiel ITIE 2013– Autres données divulguées ........................................................... 49 4.8. Référentiel ITIE 2013– Période Fiscale .............................................................................. 50 Moore Stephens LLP | P a g e 2 Rapport ITIE Mali- Année 2013 5. PROCÉDURES CONVENUES POUR ASSURER LA CRÉDIBILITÉ DES DONNÉES ET NIVEAU DE DÉSAGRÉGATION ..................................................... 51 5.1. Fiabilité et attestation des données .................................................................................... 51 5.2. Niveau de désagrégation .................................................................................................... 51 6. RESULTATS DES TRAVAUX DE RECONCILIATION ............................................ 52 6.1. Rapprochement par société extractive ............................................................................... 52 6.2. Rapprochement par flux de paiement ................................................................................. 54 6.3. Les ajustements .................................................................................................................. 56 6.4. Ecarts définitifs non réconciliés .......................................................................................... 59 6.5. Rapprochement des données sur la production et de l’exportation ................................... 62 6.6. Rapprochement des données ITIE avec les données de la CPS....................................... 62 7. ANALYSE DES DONNEES ITIE ............................................................................. 65 7.1. Revenus de l’Etat ................................................................................................................ 65 7.2. Paiements sociaux .............................................................................................................. 69 8. CONSTATATIONS ET RECOMMANDATIONS ...................................................... 70 8.1. Recommandations 2013 ..................................................................................................... 70 8.2. Suivi des recommandations antérieurs ............................................................................... 73 ANNEXES ....................................................................................................................... 82 Annexe 1 : Formulaire de déclaration ............................................................................................ 83 Annexe 2 : Fiche signalétique des sociétés incluses dans le référentiel ITIE ............................... 86 Annexe 3 : Fiabilisation des déclarations ...................................................................................... 87 Annexe 4 : Structure de capital et propriété réelle ........................................................................ 89 Annexe 5 : Déclaration des paiements sociaux ............................................................................. 92 Annexe 6 : Liste des titres miniers valides en 2013 ...................................................................... 97 Annexe 7 : Liste des sociétés inclus dans le référentiel ITIE par une déclaration unilatérale..... 118 Annexe 8 : Carte des blocs pétroliers .......................................................................................... 123 Annexe 9 : Carte des titres miniers dans l’ouest du Mali ............................................................ 124 Annexe 10 : Carte des titres miniers dans le sud du Mali ........................................................... 125 Annexe 11 : Définition des exonérations accordés aux sociétés minières.................................. 126 Annexe 12 : Tableaux de conciliation par société ....................................................................... 127 Annexe 13 : Personnes contactées ou concernées par l’Etude .................................................. 147 Moore Stephens LLP | P a g e 3 Rapport ITIE Mali- Année 2013 LISTE DES ABREVIATIONS ADIT Acompte sur Divers Impôts et Taxes BCEAO Banque Centrale des Etats d’Afrique de l’Ouest BIC Bénéfices Industriels et Commerciaux CFE Contribution Forfaitaire à la Charge des Employeurs CPS Contribution pour Prestations de Services rendus DGD Direction Générale de la Douane DGE Direction des Grandes Entreprises DGI Direction Générale des Impôts DGTCP Direction Générale du Trésor et de la Comptabilité publique DNDC Direction Nationale des Domaines et du Cadastre DNGM Direction Nationale de la Géologie et des Mines IFAC International Federation
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