SOUTH INVESTORS GUIDE Investment Forum

Washington, D.C.

April 17, 2013

Acknowledgements Republic of South Sudan This conference is made possible through the: In partnership with support of the Government of South Sudan; ongoing collaboration with the South Sudan Investment Authority; knowledge and expertise of IFC; and the generous sponsorship of USAID. Republic of South Sudan (RSS) Minister of Commerce, Industry, and Investment

Welcome Message of the Minister of Commerce, Industry and Investment of the Republic of South Sudan

For the past two years since our country’s independence, we have been striving to rebuild our Nation. We have made important advances in key aspects such as passing relevant legislation, developing our institutions and signing agreements with our neighbors and the world. The first and foremost objective of the Government of South Sudan is to develop those sectors which will provide food security and make the best rational use of our country’s vast natural resources.

Abundant land and water and massive unmet local and regional demand for goods and services creates opportunities in all areas of agriculture, forestry and fisheries as well as in a wide range of crops such as cereals, oilseeds, sugar, horticulture, floriculture, coffee, tea and many other specialty crops.

Most of South Sudan’s significant mineral wealth is as yet untapped. The country holds tremendous potential as evidenced by the existing production in South Sudan as well as recent oil finds in neighboring and . There are also opportunities in infrastructure such as oil pipelines and downstream projects such as refineries. In the mining sector there are mineral deposits of commercial value in gold, iron, copper, zinc, limestone and marble.

The Government of South Sudan understands the key role played by infrastructure in maximizing the returns for investors. Therefore, the Government has committed to establish public private partnerships to help build critically needed power and transportation infrastructure.

With booming economic activity, South Sudan is experiencing the multiplication of demand for all types of goods and services, thus creating a wide range of opportunities for business.

In view of such a wide range of opportunities and growing demand, the Ministry of Commerce, Industry and Investment has been working hard to put in place the necessary team and structures to promote and facilitate investment into South Sudan. We have established a One Stop Shop to streamline and simplify business set-up processes and have a team of Investment Promotion Officers ready to help investors in evaluating investment opportunities and identifying the right locations for their projects.

Investors can feel confident that their rights are guaranteed under the South Sudan Investment Promotion Act and the solid legal and institutional framework supporting the private sector in the country.

Come and see for yourself that the Republic of South Sudan is ready for business! Contents

1 The Republic of South Sudan...... 1 8 Services...... 18 1.1 At a Glance...... 1 8.1 Banking Services...... 18 1.2 Geography...... 1 8.2 Health System...... 18 1.3 Population and Demography...... 2 8.3 Education System...... 18 1.4 Government...... 3 Annex 1. List of Public Holidays in South Sudan...... 19 2 Private Sector Opportunities...... 4 Annex 2. Ministers of South Sudan...... 20 2.1 Agriculture...... 4 Annex 3. Embassies of South Sudan...... 21 2.2 Livestock, Fisheries, and Forestry...... 5 Annex 4. Embassies in South Sudan...... 23 2.3 Energy and Mineral Resources...... 5 2.4 Other Sectors of Investment Opportunities...... 6 Annex 5. Banks...... 24 3 Current Infrastructure...... 7 Annex 6. Hospitals and Clinics...... 25 3.1 Transport...... 7 Annex 7. Travel and Accommodation...... 26 3.2 Telecommunications...... 8 Annex 8. Excise Tax Rate Table...... 27 3.3 Utilities...... 9 Annex 9: Sample Foreign Investors in South Sudan...... 28 4 Labor...... 10 Annex 10: Relevant Contacts...... 29 4.1 Workforce...... 10 4.2 Immigration and Visas...... 10 5 Legal Framework...... 11 5.1 Laws Governing Investment in South Sudan...... 11 5.2 Access to Land...... 12 5.3 Regional Trade Agreements...... 13 6 Starting a Business...... 14 6.1 South Sudan Investment Authority...... 14 6.2 The One-Stop Shop...... 15 7 Tax System...... 16 7.1 Taxation Act (2009)...... 16 7.2 Personal Income Tax...... 16 7.3 Business Profits Tax...... 16 7.4 Excise Tax...... 16 7.5 Tax Concessions and Incentives Regime...... 17

Page | i Page | ii 1 The Republic of South Sudan 1.2 Geography 25-35°C. The dry season generally lasts from December to April, and the rainy season is South Sudan is a country rich with potential South Sudan is a landlocked nation in the generally between April and November. across a wide range of sectors. Its largely heart of resource-rich East-Central Africa. Its 1 untapped resources—oil, fertile land, plentiful capital city, , is the country’s largest city Based on climate, vegetation and soils, the water, and rich mineral deposits among them— and a focal point of the country’s political and country can be divided into three zones: economic activity. present an incredible wealth of opportunity for • Northern rain lands: This area covers the the investor. 1.2.1 States & Counties northern part of Upper . Average rainfall ranges from 400 mm to 600 mm, with more South Sudan’s leaders recognize the South Sudan is divided into 10 states, which in its southernmost reaches and a distinct importance of domestic and foreign investment correspond to three historical regions. rainy season over 4 months of the year. Soils in diversifying and growing a nascent economy. are mainly clay-based, with patches of sandy In less than two years since independence, the Bahr el Ghazal Terrain & Mineral Resources soil. This zone has seen some development government has affirmed its commitment to a 1. Northern Bahr el Ghazal of irrigation and mechanized agriculture for South Sudan comprises a varied landscape business-friendly environment, developing laws 2. Western Bahr el Ghazal crop production. made up primarily of a large plain interrupted regulating key sectors (petroleum, mining, etc.) 3. by occasional hilly areas, with thick equatorial and establishing the South Sudan Investment • Flood Plains: This incredibly fertile region vegetation and savannah mountainous ranges Authority (SSIA) to facilitate investment. 4. Warrap comprises the rest of Upper Nile, eastern along the border with Uganda, including Equatoria and northern parts of Bahr el Ghazal and This guide is designed to help investors orient Imatong, Didinga and Dongotona, which rise parts of northeastern Equatoria. Abundant themselves to South Sudan’s economy. 5. Western Equatoria more than 3,000 meters above sea level. rainfall of 750 mmto1,000 mm falls primarily 6. Central Equatoria in a six- to seven-month rainy season, but South Sudan’s incredible natural resource 7. Eastern Equatoria 1.1 At a Glance dense soils and a lack of drainage and water potential has only begun to be explored. Known Official Name The Republic of South Sudan Greater Upper Nile management infrastructure has left this zone mineral resources include petroleum, iron ore, subject to waterlogging and flooding during Total Area 240,000 sq. miles (slightly smaller than 8. Jonglei gold, silver, copper, aluminum, coal, uranium, France or Texas) the rainy season. chromium ore, copper, zinc, mica, diamond, 9. Unity Capital City Juba, located in Central Equatorial State • The Equatoria Zone: This diverse zone quartz and tungsten. Languages English (official language) 10. Upper Nile comprises a variety of landscapes and Other languages include Juba Arabic, Dinka, Nuer, Bari, Zande and Shilluk. The 10 states are further subdivided into features. Western Equatoria and the 1.3 Population and Demography highland parts of Eastern Equatoria receive Population 10,314,021 (2011 est.) 78 counties. Local government consists of The country has an incredibly diverse and 1,200 mm to 2,200 mm of rainfall annually, More than 200 ethnic groups the county, payam, and boma, headed by a youthful population of 10.3 million2—nearly while lowland areas of Eastern Equatoria Literacy Rate 27% commissioner, administrator and secretary three-quarters of which is under the age of receive between 700 mm and 1,300 mm. Urban 17% respectively. A payam is equivalent to a district. 30—which comprises more than 200 ethnic Population The southeastern tip of Eastern Equatoria A boma is the smallest unit of local government. groups, many different languages and regional Annual 2.8% (2008 census) receives less than 700 mm annually. Population 1.2.2 Climate and Water Resources cultures. Growth Water Standard time UTC+3 Climate While the population density of the country is Zone UTC/GMT The River Nile is the dominant geographic a mere 13 people per square kilometer, there Currency . For exchange rates South Sudan has an equatorial climate with feature in South Sudan, flowing the length of is wide variation between states, with Jonglei please visit www.bankofsouthsudan.org high humidity and lots of rainfall. Most of the country and serving as both a key source being the most populous at 1,358,602, or 16% South Sudan has a sub-humid climate. There of water and a major means of navigation. The of the total population, followed by Central is abundant rainfall throughout most of the river reaches across 7 out of 10 states. Equatoria and Warrap. country, and temperatures are moderate, though they vary by season, ranging from

1 Planning is underway to move the capital to the more centrally 2 2011 World Bank estimate. located Ramciel.

Page | 1 Page | 2 Like many emerging economies, an Local government is charged with 2 Private Sector Opportunities overwhelming majority—83%--of South promoting self-governance and enhancing Sudan’s people remain in rural areas, though the participation of people and communities South Sudan is a country with rich natural this too varies widely between states. in maintaining law and order and promoting resources and unlimited opportunities both democratic, transparent and accountable above ground and below. government. 1.4 Government Although its economy is currently dominated 1.4.1 Referendum and Independence The Legislative Branch by oil, South Sudan presents opportunities across a number of productive sectors. The After a 30-year struggle for independence, a The National Legislative Assembly is a government has made it a priority to diversify Comprehensive Peace Agreement (CPA) with democratically elected body charged with its economy to achieve long-term, sustainable the Government of Sudan was signed in 2005. overseeing the performance of national growth. Target sectors include agriculture, The autonomous Government of Southern government institutions. The Assembly is mining, infrastructure and energy. Sudan thereafter led a largely peaceful composed of all members of the former SSLA, former members of the National Legislative Region Suitable Crops transition to independence, culminating in • Maize • Tea 2.1 Agriculture • Fruits formal Independence on July 9, 2011. Assembly of the Republic of Sudan elected • Coffee Greenbelt • Vegetables • Tropical Forestry • Irish Potatoes from constituencies in Southern Sudan, and South Sudan’s agricultural potential begins • Horticulture 1.4.2 The Executive, Legislative, and Judicial • Oil palm members appointed under Article 94(2)(b) of with over 28 million hectares of arable land • Sorghum • Sunflower Branches Ironstone Plateau • Groundnuts • Livestock the Transitional Constitution of South Sudan. available for farming. This land offers significant • Sesame • Sorghum • Sugar cane The Executive opportunities in animal husbandry and in a Nile Sobat • Fisheries The Council of States is composed of • Rice variety of crops. With ample water and sunlight • Rice • Sesame President H.E. Gen. is members appointed by the President. Flood plains • Sugar cane • Groundnuts the Head of State, Head of Government, and and a location in the heart of Africa, South • Gum Arabic • Oilseeds Sudan is well positioned to meet increasing • Wheat • Coffee Commander in Chief of the Sudan People’s The Judiciary Hills and Mountains • Fruits • Forestry demand in local, regional, and global markets. • Tea • Horticulture Liberation Army (SPLA). He exercises the The transitional constitution of the Republic of Arid Zone • Gum Arabic powers vested in his office by the Transitional South Sudan mandates the establishment of an Agricultural and food imports nearly doubled Constitution of South Sudan. The President is independent, decentralized judiciary. By design, between 2006 and 2010 from $138 million to Along with this range of climactic zones, South elected by popular vote for a four-year term. the judiciary is independent of the executive $262 million. As incomes and purchasing power Sudan possesses abundant agricultural assets The last election was held in April 2010, and and legislative branches, with a safeguarded rise, local demand will continue to increase that create outstanding conditions for large- the next will take place in 2015. budget to support financial independence. and provide local outlets for agricultural goods, scale agriculture. These include alluvial soil, ample water resources and sufficient sunlight The Vice President is H.E Dr. Teny. especially staples. The judiciary of South Sudan is structured as to permit two or more harvests per year. South follows: The members of the National Council of The country is divided into six agro-ecological Sudan’s abundant supply of renewable water zones, each of which offers a unique climate, Ministers are appointed by the President and • The Supreme Court of South Sudan resources is comparable to many of the largest approved by a resolution from the National soil type, and solar radiation, creating food producers in Africa, with more available • Courts of Appeal Legislative Assembly. opportunities across a broad range of valuable water per capita than Ethiopia, South Africa, • High Courts commodities. Kenya, and Egypt. At the state level, the executive branch of the state government is headed by the • County Courts South Sudan is suitable for a large range of agricultural products, including cotton, Governor and is composed of the Governor, • Other courts or tribunals as deemed gum acacia, millet, sorghum, sesame, rice the Governor’s advisors, and State Council necessary to be established Ministers. Governors are accountable to and peanuts, coffee, tea, sugar cane, and the President, while the State Ministers are tobacco. In the Greenbelt zone and along accountable to the Governor. the rivers, there is also great potential for high-value tropical fruits such as bananas,

Page | 3 Page | 4 grapefruits, guavas, mangoes, lemons, South Sudan also possesses various forests Many opportunities for public-private oranges, pineapples, and many others. within its different ecological zones, which partnerships exist and the Republic of South Vegetables grown in South Sudan traditionally allows it to maintain its rich biodiversity. Forest Sudan is open to all commercial proposals. include onions, okra, tomatoes, eggplants, and plantations have led to the establishment of cabbage. The varied production demonstrates a small but growing sawmilling industry in the 2.4 Other Sectors of Investment South Sudan’s potential to develop as a major country. Opportunities agricultural hub in one of the fastest-growing regions in the world. 2.3 Energy and Mineral Resources South Sudan is opening up to investment and private sector participation across a range of Today, the biggest opportunities are in staples, South Sudan’s rich and largely untapped economic sectors. In addition to the priority export crops, animal products and husbandry, mineral resources offer unlimited potential for sectors identified above, the government and gum acacia. investors. has designated the aforementioned and the following sectors as priority for investment: The Republic of South Sudan is committed to South Sudan’s known oil reserves and recent With independence and the beginnings of developing a modern, sophisticated agricultural independence create a unique opportunity • Infrastructure economic growth, South Sudan has a critical sector and has created a variety of incentives for firms to establish an early presence in -- Housing & property development need to expand access to utilities (water, and land tenure options. one of the world’s newest oil producers. The electricity) to the majority of the population and -- Industrial zones government, primarily through the Ministry support the development of other industries. 2.2 Livestock, Fisheries, and of Petroleum and Mining, has taken steps -- Mining & minerals Forestry to attract investment and ease bureaucratic -- Power generation Growing infrastructure projects and business facilities in South Sudan are driving demand for barriers for the industry. -- Transportation South Sudan presents a unique combination construction materials; imports are estimated of livestock, fisheries, and forestry activities, South Sudan’s proven reserves surpass 1.1 • Manufacturing at US$3.4 million and growing. Due to the which are marked by ample opportunity for billion barrels, ranking it among the largest -- Cement and construction materials distance and poor infrastructure, supply market expansion and long-term growth. reserves in sub-Saharan Africa. The country -- Consumer goods of materials from neighboring countries is produces Nile and Dar oil blends, which are costly, even as South Sudan’s rich deposits of Livestock producers benefit from abundant -- Heavy manufacturing in high demand in the Asian marketplace, limestone, sand, and other critical raw materials natural pastures and fresh water. An estimated particularly China, Japan and Malaysia. -- Pharmaceuticals could support a boom in construction materials 12 million head of cattle—three varieties are • Services production in support of construction demand in particularly well suited to South Sudan’s various In mining, early geological studies and the coming years. conditions—and 11 million sheep and goats are prospecting have uncovered considerable -- Tourism and hospitality supported in Upper Nile, Bahr el Ghazal and deposits of various ferrous and non-ferrous -- Eastern Equatoria. mineral deposits, including gold, iron, uranium, -- Professional services (IT, legal, accounting) copper, limestone, marble, granite, chromium, -- Private education There are immense opportunities for zinc, tungsten, mica and magnetite, among investment in livestock development. Already others. Precious and semi-precious gems are -- Private health care there is great internal demand, and some of the also in evidence. -- Retail/wholesale trade most basic inputs to production, from feed to -- Transport services & logistics vaccines, are currently being imported. Energy generation resources are also abundant, from natural gas and oil to major Fish are naturally abundant in the Nile, rivers, consistent wind and year-round wetlands, and network of freshwater lakes sunshine. With the Nile River defining the and rivers. Conditions present significant landscape, hydroelectric power generation has opportunities for freshwater aquaculture. high potential. Potential also exists across a network of tributary rivers.

Page | 5 Page | 6 3 Current Infrastructure • Warrap State: Kwajok is the capital, with • Eastern Equatoria State: The state capital 3.1.3 Water Transport the biggest projects the Kwajok-Warrap and is . There are roads that connect Torit The network of rivers crisscrossing South Kwajok-Twic roads. Seasonal roads currently to Payams, Counties, and Bomas within 3.1 Transport Sudan serves as an extensive transportation connect Kwajok to payams, counties, and the state. There are public vehicles that run network. In the Northeast, through the states of 3.1.1 Air Transport some bomas, but these are very limited between Torit and some of the major cities Upper Nile, Jonglei, and Unity, there are river during the wet season. within the states as well as to and from other Juba International Airport is the main airport in corridors open for boats and small barges: states. South Sudan. The government is committed to • Jonglei State: There are undeveloped roads • —: limited to 30MT redevelop the existing airport into a modern, that connect Bor, the capital of the state, • Western Bahr El Ghazal State: Wau is world class facility. A new terminal building has some counties, and a few bomas within the capital where some roads connect to • Malakal—Nasser: limited to 30MT been designed, which is available as a potential the state. Public vehicles run between Bor payams, counties, and some bomas within public-private partnership for private sector town and some of the major cities within the the state. There are public vehicles that run International maritime transport requires ground investors. state, and to and from Juba. During the rainy between Wau and some of the major cities transport to Mombasa Port in Kenya. season, travelling around the state is very within the states as well as to and from other In addition to Juba International, South Sudan limited. neighboring states. Public transportation 3.1.4 Rail has 24 regional airports in need of upgrade. during the wet season is very limited. South Sudan has 248 km (154 mi) of single- These airports include: • Unity State: Bentiu is the capital of the state. While there are roads used mostly during • Western Equatoria State: The state capital track 1,067 mm (3 ft. 6 in) narrow gauge • 2 with paved runways, 1,524 to 2,437 m the dry season, there are no specific bus is Yambio. There are roads that connect railway line from the Sudanese border to the length companies or taxi firms but plenty of privately Yambio to payams, Counties, and some Wau terminus. There are proposed extensions from Wau to Juba. There are also plans to link • 5 with unpaved runways, 1,524 to 2,437 m owned transportation serving most payams, bomas within the state. There are public Juba with the Kenyan and Ugandan railway length counties, and bomas. vehicles that run between Yambio and some of the major cities within the states and to networks. • Upper Nile State: Malakal is the capital, • 16 with unpaved runways 914 to 1,523 m and from neighboring states. length where seasonal roads connect to payams, 3.2 Telecommunications some counties, and few bomas within • Lakes States: is the capital city, and • 1 with unpaved runway under 914 m length the state. Public vehicles run between where seasonal roads connect to payams, Telecommunication investors have been able Malakal and some major cities within the some Counties, and a few bomas within to establish a foothold in a rapidly-expanding Annex 7 provides additional detail for states as well as to and from Juba. Public the state. There are public vehicles that run market. Mobile networks dominate, and fixed international travel. transportation during the wet season is very between Rumbek and some of the major lines are very rare. In Juba, a wide range of 3.1.2 Road Transport limited. cities within the states as well as to and from mobile providers demonstrate a vibrant market. Juba. Public transportation during the wet Many mobile operators have established • Northern Bahr El Ghazal State: Aweil is South Sudan currently has a limited number season is very limited. country offices within South Sudan. The leading the capital, where seasonal roads connect of paved roads and there is an ambitious mobile operators are: to payams, counties, and some bomas countrywide road building plan in place. For road practicability and seasonal conditions, within the state. Public vehicles run between The government hopes to construct 4,000 please refer to the United Nations Joint • MTN Group Limited Rumbek and some of the major cities within km of new roads throughout the country, Logistics Center website for South Sudan: • Zain the state as well as to and from Juba. Public and potentially develop them into transport www.logcluster.org/ops/sudan. transportation during the wet season is very corridors. • Vivacell limited. • Gemtel • Central Equatoria State: Juba is the capital • Sudatel of both the state and the nation. Roads connect Juba to payams, countries, and For specific coverage information, please refer bomas within the state. Public vehicles run to the company’s individual website. There between Juba and some of the major cities remain great opportunities for mobile operators within the state and to and from Uganda. to enter this rapidly growing market.

Page | 7 Page | 8 3.3 Utilities 3.3.2 Water 4 Labor Most businesses and residences access water 3.3.1 Electricity Like many developing economies, South Sudan through a water container or from boreholes, The Republic of South Sudan has developed is characterized by a youthful population. There which is brought in water lorries. Tap water an ambitious program aimed at electrifying 70- is a large, ready workforce in place. is relatively rare in Juba and only 55% of the 80% of the country by 2020, and opportunities population has access to improved sources of to develop energy infrastructure are ubiquitous. drinking water. 4.1 Workforce Currently, the existing national grid only covers Thousands of South Sudanese are returning six states. Opportunities to develop a water treatment home, with a varying level of education and plant or provide other water services in There is great potential for small-scale hydro- skills. The government and international donors partnership with the government exist. power stations as part of the solution to have delivered robust training and human extending national grids. Investors in South capacity building programs to support the 4.2 Immigration and Visas Sudan commonly provide their own electricity, development of a ready, capable workforce. either via generators or through autonomous Immigration regulations stipulate that anyone A draft national Labor Bill has been submitted renewable energy systems such as solar traveling to South Sudan (without a South to the National Council of Ministers for panels or wind mills. Sudanese passport) needs to obtain a visa consideration. It establishes a legal framework, from one of the country’s 22 embassies or upon for basic employment conditions. Overall, the arrival at established points of entry (including Bill includes international standards and leading Juba International Airport) for residents of practices from around the world. particular countries. The process is supervised 4.1.1 Education and Skills by the Ministry of Interior. For contact details, please see section on Embassies of South While South Sudan’s overall literacy rates is Sudan, Annex 3. approximately 27%, literacy in urban areas surpasses half the population. Great progress Upon obtaining an investment certificate, has been made, as the numbers for both employers are entitled to entry/work permits for children and adult enrollment has increased their employees. dramatically. Primary school enrollment rate rose from 21 percent in 2001 to 72 percent in 2009, an impressive feat. Additionally, approximately 200,000 adults are enrolled in education programs.

Historically, the agriculture and livestock sectors have been the sectors with the most people employed and, as such, it is not difficult to find experienced workers in these areas.

Page | 9 Page | 10 5 Legal Framework • The Partnership Act, 2009: The Partnership • The Co-operative Societies Act, 2011: This • National Bureau of Standards Act, 2012: Act establishes a legal framework for provides for modern co-operative societies’ This establishes standards and a standards Since signing the Comprehensive Peace entering into business by enterprises wishing principles, such as extending co-operative body to regulate the standards in South Agreement in 2005, South Sudan has to conduct business as partners. This Act activities beyond agriculture; co-operatives Sudan. It is important for cross border trade. embarked on rebuilding its legislative also spells out the rights, obligations and are encouraged to operate as viable business • Sale of Goods Act, 2012: This provides for framework to promote a vibrant private sector. liabilities of partners. The law is commonly enterprises. The process of registration is a transparent legal framework for conducting A number of new legislation has been passed used by lawyers, doctors, and accountants, simplified by this Act. The law also limits business. It lays down principles for to support business entry and development. and encourages the pooling of resources. membership to South Sudanese aiming transacting business in goods and services. at promoting South Sudanese enterprise A set of commercial laws have been enacted • Limited Partnerships Act, 2009: This development. • Weights and Measures Act, 2012: This law establishes a legal framework for which impact the conduct of business in provides for protection of consumer entering into business by enterprises • The Companies Act, 2012: This provides South Sudan. This set establishes a robust by establishing the National Bureau of wishing to conduct business as partners. for the formation of companies in South commercial legal environment for South Sudan Standards. in line with the regional/neighboring countries It also delineates the rights, obligations Sudan whether limited by shares or by and takes into consideration established and liabilities of partners. It is suitable for guarantee. It provides for protection of • Regulation of Imports and Exports Act, international standards. nonresidents who wish to conduct business minority shareholders and has a special 2012: This act enumerates prohibited and in South Sudan. provision for small private companies with restricted imported and exported goods, simplified registration procedure. This law establishing tariff codes for imported goods. 5.1 Laws Governing Investment in • Partnership Regulations, 2009: These is the cornerstone for providing a conducive South Sudan regulations provide an implementation environment for investment. 5.2 Access to Land mechanism for the Partnership Act 2009 and 5.1.1 Business Entry Laws contain the applicable procedures, forms and 5.1.2 Business Operational Laws The Republic of South Sudan has made Business entry laws are designed to provide fees payable. significant progress in supporting land These laws provide for a framework which for an open economy, making business ownership in South Sudan. Although the • Registration of Business Names Act, allows businesses to operate competitively, entry cheaper, easier, and less cumbersome Government continues to address issues of 2009: This law provides for formalization of encouraging the efficient allocation of resources for investors while guaranteeing rights to land tenure, key steps have been taken to small and medium enterprises that do not in the economy. ownership of assets and freedom to operate. protect land rights. South Sudan passed the have the financial and practical capacity to The laws also facilitate access to policy and Land Act of 2009 to stipulate policies for three meet the legal requirements for establishing • Agency Act, 2009: This provides a legal services. Salient legislation relative to the types of land: public land, community land, and a company. Once registered, the enterprise framework for doing business by allowing internal and external business community private land. acquires an identity which enables it South Sudanese to set up agency relations recently passed as laws include: with large industries and manufacturers to acquire a trade license and access 5.2.1 Private Land thus availing genuine products at affordable • The Investment Promotion Act of South microfinance and bank . prices. Non-citizens may acquire leaseholds up to 99 Sudan of 2009: This law establishes a • Registration of Business Names years. conducive legal environment for investment Regulations, 2009: This provides for the • Contract Act, 2009: This establishes a promotion in South Sudan. It delineates 7 implementation mechanism for the Act and legal framework for conducting business by 5.2.2 Public Land specific areas of protection for investors, contains applicable procedures, forms and providing rights and obligations of parties Investors may be allocated publicly owned land as well as providing incentives to facilitate fees. to a contract making them binding and investment in the country. It creates the enforceable. by the national or state governments, subject to South Sudan Investment Authority to attract the following conditions: • Consumer Protection Act, 2011: This investors, provide assistance and facilitate provides for protection of consumers by • Investor must obtain an investment certificate their operational activities from entry point providing for consumer rights and measures from the South Sudan Investment Authority throughout the investment process. for redress. and provide appropriate financial and environmental guarantees

Page | 11 Page | 12 • Activity should contribute economically and 5.3 Regional Trade Agreements 6 Starting a Business • Planning, Research, and Mapping: SSIA is socially to development of community continuously engaged in planning, research, South Sudan has joined a number of regional and mapping of investment opportunities • Community must be consulted and all 6.1 South Sudan Investment and international trade agreements, allowing encompassing the 10 . affected parties must be compensated Authority access to some of the largest markets in the The latest specific project opportunities world. • Leases up to 30 years for agriculture The Ministry of Commerce, Industry, and will be publicized to interested parties on a investments, renewable by mutual consent • African Union: South Sudan has been Investment established the South Sudan regular basis. Investment Authority (SSIA) to create • Leases up to 60 years for forestry officially admitted to the African Union, • Investment Promotion: One of SSIA’s key centralized support and service center for investments, renewable by mutual consent becoming the 54th member country. tasks is to effectively disseminate information investors considering investing or re-investing • on investment opportunities and procedures • Leases for mines and quarries for the life of African Growth and Opportunities Act in South Sudan. As part of the SSIA’s mandate, Under AGOA, South Sudan will in South Sudan. SSIA will provide guidance the mine or quarry (AGOA): a number of services are offered: be permitted to export eligible products to and support to investors throughout the site 5.2.3 Community Land the US duty free. The Act is in place until • Investor Services: SSIA facilitates selection process, including assistance with Traditional authority in a community may September 2015. investment registration and licensing locating land; identifying potential suppliers allocate customary land rights for residential, requirements for investors in South and/or partners; arranging meetings with • European Union (EU): Duty free and quota Sudan, through the forthcoming One- Republic of South Sudan officials. agricultural, forestry, and grazing purposes, but free access for products into the EU (for the Stop Shop. SSIA also administers all land must be registered, community must be 49 LDCs). consulted, and in the case of land beyond 250 incentive applications although incentives are approved and given by the Ministry of feddans (c. 250 hectares), the State office must South Sudan also intends to join the East Finance and Economic Planning. be involved. African Community (EAC) and Common Market for East and South Africa (COMESA). Any investor wanting to make use of land in Table 1: Registering a Business in South Sudan, 2013 either urban or rural areas should be aware of Completion old land rights (i.e., land rights from before the Step Cost Time war in 1983) and the rights of returnees to that 1. Engage the South Sudan Investment Authority to understand investment opportunities and process 1-2 working Free land (including the right to make use of the land days for pasture). 2. Secure letter of no objection from Ministry of Foreign Affairs (optional if below documents are 1-2 working Free notarized from home country) days 3. Register a business through the Ministry of Justice to receive Certificate of Incorporation. Required 5 workings 1,347 SSP documents: days (approx.360 • Certified copies of the incorporation documents (Memorandum and Articles of Incorporation) in USD) country of incorporation • Certified copy of the Certificate of incorporation in country of incorporation • A resolution of the Board of Directors for setting up a branch/subsidiary office in South Sudan • An authorization letter to register a branch/subsidiary office in South Sudan from company legal representative • Initial approval (letter of no objection) from Ministry of Foreign Affairs • Bank statement from country of current incorporation • Cover letter (optional) from a local advocate verifying that the documents comply with all requirements of incorporation • Formal application addressed to the Chief Registrar to be registered as a branch/subsidiary office in South Sudan 4. Open local bank account. Required document: 2-3 working Free • Passports of signatories days 5. Register with the Directorate of Taxation by filling out Form 17 (receive a Taxpayer Registration Same day Free Certificate & Tax ID). Required document: • Business Registration certificate 6. Engage specific ministry on business opportunity -- Free

Page | 13 Page | 14 • Investor Aftercare: SSIA provides aftercare The One-Stop Shop is currently finalizing 7 Tax System 7.2 Personal Income Tax services to already established investors its procedures and operations. The shop Amount of Taxable Income to ensure that their businesses are running will guide investors through a step-by-step Tax Rate RSS 7.1 Taxation Act (2009) (Monthly) smoothly; to collect investor grievances procedure to successfully develop and Up to SSP 300 No tax When establishing a business in South and assist them when possible in resolving implement their projects. It will offer pre- SSP 301 – SSP 5,000 10% on incremental any issues and challenges that the investor investment advice and counseling, processing Sudan, all companies are required to obtain income may encounter; and to facilitate any new of application for investment certificate, and a tax identification number (TIN). Currently, SSP 5001 and above 15% on incremental investment or re-investment projects. relevant permit as well as ensuring aftercare companies must go through the Directorate income services. of Taxation to obtain the TIN, but once the The Government of South Sudan also has One-Stop Shop is operational, the TIN will be 7.3 Business Profits Tax 22 Republic of South Sudan Missions combined with the registration/incorporation of the business. A significant milestone in Tax Rate RSS abroad which investors may contact to obtain Amount of Annual Turnover (SSP) (Applied to Taxable any preliminary information on investment tax policy for Republic of South Sudan was Income) opportunities in South Sudan or to answer any the passage of the Taxation Act (2009) that Small Business: Below SSP 1,000,000 10% questions investors may have on investing provides for: a sound tax policy framework; Medium Enterprise: 1,000,000 to 15% in South Sudan. Please refer to Annex 3 for fair and simple to comply with; an easy to 75,000,000 SSP contact details. administer tax law. The Act is very investor- Large Business: 75,000,000 SSP & above 20% friendly, including: Dividends, interest, rents, and royalties are 6.2 The One-Stop Shop • Low and simple rate structure and liberal subject to a 10% withholding tax. Taxes are Recognizing the need to make doing business deduction and depreciation systems payable to the Directorate of Taxation in the Ministry of Finance and Economic Planning. business easy • Depreciation over 10 years for buildings; 3 Collection of tax revenue through commercial years for vehicles, office equipment, and The One-Stop Shop is a new SSIA initiative banks is currently in a pilot stage. to bring together key business and regulatory computers; and 4 years for all other assets agencies to create a user-friendly, efficient 7.1.1 New Tax System process for private sector investors. The One- 7.4 Excise Tax Stop Shop is anticipated to open in May 2013. The Taxation Act is one of the few Excise tax is levied on goods produced in comprehensive tax laws in Africa. It South Sudan, the import of excisable goods The One-Stop Shop will provide an informative encompasses: into South Sudan, and excisable services in and easy first step for investors, issuing South Sudan. A list of excisable goods and necessary paperwork including investment • Personal income tax with marginal rates at services is included in Annex 8. Following is a certificates, licenses, and permits, as well as 0%, 10%, and 15% detailed description of excisable services: providing customer care services. The investor • Excise duties ranging from 5% to 50% will only have to be in contact with one single • Air Transportation Passengers: 10% on • Business Profits Tax rates of 10%, 15% and entity to obtain all necessary paperwork in a the charge made by the air carrier for the 20% streamlined and coordinated process. The One- transport of a passenger or passengers up to Stop Shop will support a sound and effective • Sales tax on imports, domestic production, a maximum of SSP 400 per passenger. investment climate in South Sudan and provide and specific services (hotels, restaurants, • Telecommunications Service: 10% on the prompt, reliable, and customer care. and bars) at a rate of 15% of the value of the charge or charges made by the provider of goods or service a telecommunications service and on the importation of scratch cards for the purchase Taxation in South Sudan takes place at the of “pay-as-you-go” airtime. national, state, and county levels.

Page | 15 Page | 16 • Insurance Services: 5% on insurance Investors in the aforementioned sectors may 8 Services 8.2 Health System premiums received for insurance policies enjoy the following incentives: issued to residents of the Republic of South South Sudan is still developing its health • Duty exemptions: Agricultural imports— 8.1 Banking Services Sudan, or by a resident insurance company infrastructure, and there may be a need to tools, equipment, machinery and tractors, travel to neighboring countries for major to any client. The excise tax is a substitute The (BSS) has the pharmaceutical, animal feeds, seeds – for medical needs. Basic medical facilities are for income tax as insurance companies in constitutional mandate to issue the South boosting food and cash crops productions available for companies’ in-country personnel, South Sudan are not liable for income tax. Sudanese pound. shall be exempt from any duties and taxes for and as such, businesses should take 7.5 Tax Concessions and Incentives a period that shall be determined by law BSS works with businesses, international appropriate measures regarding international medical and medical evacuation insurance. Regime • Tax incentives: These include capital financial institutions, NGOs, United Nations allowances ranging from 20% to 100%; and others. It also facilitates wiring transactions See Annex 6 for a list of hospitals. The Government of South Sudan has deductible annual allowances ranging between banks in South Sudan and other designated the following sectors as priority for from 20% to 40%; and other depreciation countries, allowing investors to directly wire 8.3 Education System investment, and investors in these sectors are allowances ranging from 8% to 20% money. Additionally, a range of commercial entitled to the benefits and incentives outlined banks have opened branches in South Sudan. South Sudan’s education system faces many below: • Special incentives: Special incentives See Annex 5 for a list of commercial branches. challenges today, as it recovers from years of may be granted by the Board of Directors civil war. Various curricula (used by Uganda, • Agriculture and agribusiness of the South Sudan Investment Authority to Kenya, and the government) are • Physical infrastructure investments in strategic or transformational taught in South Sudan and the government is sectors. These special incentives are working on implementing a unified curriculum. • Social infrastructure only available on special applications by English is the official language of instruction. • Mining, quarrying, energy and electricity, investment in areas designated as strategic petroleum, and gas industries of transformation • Prospecting of natural resources for Tax incentives and duties exemptions are economic use requested through an application to the Ministry • Forestry of Finance and Economic Planning which is • Medium to heavy manufacturing industries obtained and administered by the South Sudan Investment Authority. • Transport, telecommunications, print and electronic media and ICT To obtain further details on incentives eligibility and specific allowances, deductions, • Commercial banking, insurance, property depreciations, and duties exemptions, please management, and financial institutions refer to the Second Schedule of the Investment • Pharmaceuticals, chemicals, and medicinal Promotion Act 2009 of South Sudan. and surgical industries • Tourism and hotel industry development

Page | 17 Page | 18 Annex 1. List of Public Holidays in South Sudan Annex 2. Ministers of South Sudan

The appointed ministers are as follows: Holiday Date Remarks New Year Day January 1st Ministry Minister CPA Day January 9th The day the Comprehensive Peace Agreement (CPA) was signed 1 Ministry of Cabinet Affairs Mr. Deng Alor Kuol between the SPLM and NCP in January, 2005, , Kenya 2 Ministry of Defense and Veteran Affairs Gen. John Kong Nyuon Easter Holiday Good Friday and Easter Monday, between March 22 and April 25 3 Ministry of Foreign Affairs and International Cooperation Mr. included 4 Minister, Office of the President Mr. Emmanuel Lowilla International Labor May 1st Day 5 Minister for National Security, Office of the President Gen. Oyay Deng Ajak SPLM/A Day May 16th The day Southern Sudanese Armed battalion rebelled in Bor town 6 Ministry of Justice Mr. John Luk Jok which lead to the subsequent birth of SPLA 7 Ministry of Interior Gen. Alison Manani Magaya Independent Day July 9th The day that marks the birth of the Republic of South Sudan 8 Ministry of Parliamentary Affairs Mr. Michael Makuei Lueth Martyrs Day July 30th The day the founding SPLA chairman, Dr. , died in a 9 Ministry of Finance and Economic Planning Mr. Kosti Manibe Ngai plane crash. The day is marked for commemoration of all martyrs 10 Ministry of Labour, Public Service and Human Resource Mr. Kwong Danhier Gatluak Eid-El-Fitr Holiday Development Eid Al-Adha Holiday Annual holiday marking the end of Hajj 11 Ministry of Commerce, Industry and Investment Mr. Garang Diing Akuong World AIDS Day Dec 1st A day of public awareness on AIDS and HIV 12 Ministry of Information and Broadcasting Dr. Barnaba Marial Benjamin Constitution Day Dec 5th The day the first ever Southern Sudan Constitution was signed & 13 Ministry of Health Dr. Michael Milly Hussein promulgated as the supreme law of Southern Sudan 14 Ministry of Agriculture and Forestry Dr. Betty Achan Ogwaro Christmas Holiday Dec 24th - 26th 15 Ministry of Roads and Bridges Mr. Gier Chuang Aluong 16 Ministry of Transport Ms. Agnes Poni Lokudu 17 Ministry of General Education and Instruction Mr. Joseph Ukel Abango 18 Ministry of Higher Education, Science and Technology Dr. Peter Adwok Nyaba 19 Ministry of Environment Mr. Alfred Lado Gore 20 Ministry of Housing and Physical Planning Ms. Jemma Nunu Kumba 21 Ministry of Telecommunication and Postal Services Mr. Madut Biar Yel 22 Ministry of Petroleum and Mining Mr. Stephen Dhieu Dau 23 Ministry of Electricity and Dams Mr. David Deng Athorbei 24 Ministry of Gender, Child and Social Welfare Ms. Agnes Kwaje Lasuba 25 Ministry of Humanitarian Affairs and Disaster Management Mr. Joseph Lual Achuil 26 Ministry of Water Resources and Irrigation Mr. Paul Mayom Akec 27 Ministry of Wildlife Conservation and Tourism Mr. Gabriel Changson Chang 28 Ministry of Animal Resources and Fisheries Dr. Martin Elia Lomuro 29 Ministry of Culture, Youth and Sports Dr. Cirino Hiteng Ofuho

Page | 19 Page | 20 Annex 3. Embassies of South Embassy of South Sudan to Eritrea Embassy of South Sudan to Belgium and the Embassy of South Sudan to Norway 27 Agamet Street, Tiravolo, European Union Prinsessealléen 2 Sudan 189 Asmara, Eritrea 30, Boulevard Brand Whitlock 1200 Woluwe 0276 Oslo, Norway Tel: +291 (01) 180057 Saintlambert Tel: + 47 22 44 99 39 Embassy of South Sudan to the United States Fax: +291 (01) 180104 Fax Brussels, Belgium [email protected] 1233 20th Street N.W. Suite 602 [email protected] Tel: +32 (0) 22 80 31 44 www.embrss-norway.org Washington, DC 20036, USA [email protected] Fax: +32 (0) 22 80 23 55 Tel: +1 202 293 7940 www.gosseritrea.com [email protected] Embassy of South Sudan to Nigeria Fax: +1 202 293 7941 Fax www.goss-brussels.com No. 16 Lake Chad Crescent www.gossmission.org/goss Embassy of South Sudan to Ethiopia Off IBB Way, Maitama P.O. Box 3140 / 1250 Embassy of South Sudan to the United Abuja, Nigeria South Sudan Permanent Mission to the United Addis Ababa, Ethiopia Kingdom Tel: + 234 81 361 67 222 Nations Tel: +251 115 52 26 36 4th floor Hamilton House Mabledon Place [email protected] 336 East 45th Street Fifth Floor [email protected] London WC1H 9BB New York, NY 10017, USA [email protected] United Kingdom Embassy of South Sudan to China Tel: +1 212 937 7977 www.gossethiopia.org Tel: +44 (0) 207 554 8789 House No. 1&2, Block H, King’s Garden Villa, 18 Fax: +1 212 867 9242 Fax: +020 74 83 9256 Xiaoyun Road, Chaoyang District [email protected] Embassy of South Sudan to Democratic [email protected] Beijing, 100125, The People’s Republic of China Republic of Congo www.embrss.org.uk Tel: + 86 (0) 10 6464 9921 Embassy of South Sudan to Kenya 110 Boulevard, Kinshasa-Gombe, Fax: + 86 (0) 10 6464 9928 Bishops Gate, 6th Floor Kinshasa, Democratic Republic of Congo Embassy of South Sudan to Switzerland [email protected] 5th Ngong Avenue / Bishop Road Tel: +243 9 711 002 86 Avenue De France 23 www.southsudanembassybeijing.com PO Box 73699 – 00200 [email protected] 1202 Geneva, Switzerland Nairobi, Kenya Tel: + 41 22 919 40 40 Embassy of South Sudan to Russia Tel: +254 (0) 20 434 9107 Embassy of South Sudan to Uganda Fax: + 41 22 919 40 59 1st Khvostov Pereulok , 12/1 Fax: +254 (0) 20 434 9109 Plot 2 Sezibwa Road, , [email protected] 119180, Moscow, Russia [email protected] P.O Box 25664 Tel: + 7 499 238 06 67 Office Phone [email protected] , Uganda Embassy of South Sudan to India Mobile: + 7 925 320 36 51 www.nairobi.goss.org Tel: +256 414 271625 Farm House F - 50 D [email protected] http://gossuganda.com Radhey Mohan Drive Embassy of South Sudan to the Republic of Band Road, Jonapur Embassy of South Sudan to Turkey South Africa Embassy of South Sudan to Zimbabwe New Delhi - 110047, India Kız Kulesi Sokak, No. 1, Gazi Osman Pasa 54 Amos Street, Colbyn, 0083 Pretoria 14 Phillips Avenue, Belgravia Tel: + 91 11 6654 5656 85 Ankara, Turkey Postnet suite 289, Private Bag X15 Menlo Harare, Zimbabwe Fax: + 91 11 6554 5656 Tel: + 90 553 3253167 Park,0102 Tel: +263 (4) 2915639 [email protected] [email protected] Pretoria, South Africa Fax: +263 (4) 2915638 www.embassysouthsudandelhi.org [email protected] Tel: +27 (0) 123429754 [email protected] www.southsudanankara.org Fax: +27 (0) 123429995 Embassy of South Sudan to Germany [email protected] Embassy of South Sudan to Sudan Leipziger Platz 8 [email protected] Tel: +239 912 335 338 10117 Berlin, Germany www.goss.org.za Fax: +249 922 322 810 Tel: + 49 30 206 445 90 [email protected] [email protected] Embassy of South Sudan to Egypt [email protected] [email protected] Villa # 26, El Maady Street #75 Cairo, Egypt Embassy of South Sudan to France Tel: +202 238 01 798 Tel: +337 534 47 185 Fax: +202 238 01 7981 Fax [email protected] [email protected] [email protected] www.gossegypt.com

Page | 21 Page | 22 Annex 4. Embassies in South Ambassador Christian Bader Annex 5. Banks Embassy of France Sudan Tel: +211 957 127 549 1. Africa National Bank (1 branch) Fax: +249 955 587 332 2. Afriland First Bank (1 branch) Ambassador Li Zhiguo EU Compound, Road, Juba Embassy of China South Sudan 3. Agricultural Bank (4 branches, pending license) Embassy of China soudandusud.ambafrance.org 4. Buffalo Commercial Bank (4 branches) Beijing Hotel, Hai Gonya, Juba, 5. Charter One Bank (1 branch) South Sudan Ambassador Ahmet Ergin Tel: +211 912 386 010 Embassy of Turkey 6. Commercial Bank of Ethiopia (2 branches) [email protected] Block 3K, Hai Matar, Juba 7. Eden Commercial Bank (2 branches) South Sudan http://ss.chineseembassy.org/eng/ 8. Equity Bank (12 branches) Tel:+211 955 72 1817 Ambassador Cleland Leshore [email protected] 9. International Commercial Bank (1 branch) Embassy of Kenya juba.be.mfa.gov.tr 10. Ivory Bank (8 Branches) Hai Malakal, Juba South Sudan Ambassador Peter Felten 11. Kenya Commercial Bank (15 Branches) Tel: +211 811 823 664 Embassy of the Federal Republic of Germany 12. Liberty Commercial Bank (1 branch) European Union Compound, Kololo Road, Juba Fax: +211 811 823 666 13. Mountain Trade and Development Bank (1 branch) [email protected] South Sudan Tel: +211 956 008 021 14. National Commercial Bank (1 branch) Ambassador Moayad Fathalah Moihamed www.auswaertiges-amt.de 15. Nile Commercial Bank (12 Branches) Embassy of Egypt Cinema Residential Area, Tongping, Juba Ambassador Ian Hughes 16. People’s Bank (1 branch) South Sudan Embassy of United Kingdom 17. Qatar National Bank (1 branch) European Union Compound, Kololo Road, Juba Tel: +211 811 823 700 18. South Sudan Commercial Bank (1 branch) Fax: +211 811 82 3698 South Sudan Tel: +211 955 584 193 19. Stanbic Bank (1 branch) Ambassador Cornelis Theodore Van Boar http://ukinsouthsudan.fco.gov.uk Embassy of Netherlands EU compound, Block 3 K-South, Plot 82 A Juba Ambassador Parimal Kar South Sudan Embassy of India Tel: +211 900 917 961 Plot No. 522, Hai Matar Area-Juba [email protected] South Sudan Tel: +249 811 822 552 Ambassador Fre Tesfamichael Testatsion [email protected] Embassy of Ethiopia Hai Malakal, Juba Ambassador Susan Page South Sudan Embassy of the United States Tel: +211 11 845 719 Tong Ping, North of the Ministries, Juba South Sudan Ambassador Morton von Hanno Aasland Tel: +211 977 236 456 Ext 216 Embassy of Norway http://www.southsudan.usembassy.gov Hai Malakal, Juba South Sudan Tel: +211 959 000 257 [email protected] www.norway-south-sudan.org

Page | 23 Page | 24 Annex 6. Hospitals and Clinics Annex 7. Travel and Accommodation

There are no large hospitals in South Sudan and many people travel to neighboring countries for South Sudan is connected to the world by daily flights to major medical treatments. Private hospitals have only basic facilities. As such, investors in South , Uganda; Nairobi, Kenya; Addis Ababa, Ethiopia, and Sudan should make appropriate arrangements for international medical and evacuation insurance Cairo, Egypt. for any personnel. Juba offers visitors various choices for accommodation. Facility Name Description Contact Details Hotels in Juba are mainly grouped in four areas: Juba Town, Juba Teaching Primary Health Care and Emergency Response Tongping, along the Nile River, and at or beyond Jebel Kujur Hospital in Juba hill. Most hotels offer a wide variety of services such as Unity Clinic Primary Health Care and Emergency Response Plot 69 Block 3 Internet access, satellite TV and bar area among others. Compound and stabilization services for MEDEVAC patients Tonping, Juba Visitors can choose to be near town, near the airport, near the +221 (0) 955 336 633 offices and ministries or by the river. [email protected] International Hospital Private, upscale, tertiary care medical facility Hai Malakal, Juba The South Sudan Chamber of Commerce, Agriculture & of Kampala (IHK) + 221 (0) 955 021 902 Industry has more information: http://www.southsudanchamber-commerce.org/ Victorious Medical 24-hour clinic is in the compound of Bros’ Hotel P.O. Box 107, Juba Some hotels in Juba include: Center along the river. They have a small pharmacy Bros & Company Hotel, Riverside and laboratory. Consultation is around 40 SDGs. Hotel Location / Distance Contact Information Website There are a few beds at 100 SDGs per night. +256 477 112 793 They have an ambulance for emergencies. The +249 126 765 625 Dembesh Hotel Hai Mozifin + 211 (0) 977 820 020 www.dembeshhotel.com clinic is clean and efficient. +249 (0) 926 659 519 Sahara Resort Hai Ghabat +249 122 406 863 www.sahara-juba.com [email protected] Hotel +256 477 143 430 St. Luke’s Near the City Center. Very clean. Hai Jalaba, Juba. Logali House Hai Amaraat + 256 477 103 800 www.logalihouse.com +256 477 112 311 Hotel + 256 477 125 186, +256 477 130 620 [email protected] Egyptian Clinic Near the Sahara Hotel on the road from the Beijing Hotel Hai Gonya +256 477 153 666 www.beijingjubahotel.com airport. +249 811 823 889 International Hospital Hai Malakal, Juba +256 477 108 500 [email protected] Juba +256 477 124 825 Paradise Hotel Hai Mozifin +256 477 111 409 http://paradisehoteljuba.com Juba Medical Hospital opened in January 2010, with modern +249 (0) 923 325 890 Complex facilities. On the main road at Hai Cinema. [email protected] Supiri Clinic Hai Malakal, Warab State +256 477 124 625 Quality Hotel Hai Cinema +249 (0) 955 026 176 [email protected] Juba Grand Hai MTC +256 477 109 731 www.jubagrandhotel.com Hotel +249 129 241 663 [email protected] New York Hotel Hai MTC +256 477 127 193 www.newyorkhoteljuba.com +249 129 069 015 [email protected] Juba Bridge Hai Kator +256 477 108 052 http://jubabridgehotel.com Hotel +249 121 609 187 [email protected] Davinci Lodge Hai Kator +256 477 112 648 N/A Hotel [email protected] Hamza Inn Juba Town

Page | 25 Page | 26 Annex 8. Excise Tax Rate Table Annex 9. Sample Foreign Investors in South Sudan

Harmonized System Article/Service Rate (expressed as a Telecommunications Construction Code percentage of the value of the good or service) • MTN Group (South Africa) • Civicon (Kenya) 2209 Fruit Juices 5% • Vivacell (Lebanon) • Hayer Bishan Singh & Sons LTD (Kenya) 2201 Waters, including natural or artificial mineral waters 5% • Zain (Kuwait) • ROKO Construction (Uganda) 2202 Soft drinks and other flavored waters 5% • Gemtel Security 2203 Beer made from malt 30% 2204 Wine of fresh grapes, including fortified wines; grape 30% • Sudtel (Sudan) • KK Security (Kenya) (other than unfermented grape) • LAP Green Network (Libya) Petroleum and Mining 2205 Vermouth and other wines of fresh grapes flavored with 30% plants or aromatic substances Food and Beverage • Ascom Sudd Operating Company Limited 2206 Other fermented beverages (including cider, prune wine, 30% (Moldova) rice wine, sake, sherry, and mead) • SAB Miller (South Africa) • China National Petroleum Corporation (China) 2207.10.30 Indentured ethyl alcohol of an alcoholic strength by 50% Capital and Finance volume of 80 percent volume or higher for beverage • Tri-Ocean Energy (Cairo) purposes • Fattouch Investment Group (Lebanon) 2208 Indentured ethyl alcohol of an alcoholic strength 50% • Petronas (Malaysia) by volume of less than 80% volume; spirits, liqueurs • Management & Development International and other spirituous beverages; compound alcoholic Company (Lebanon) • ONGC (Oil and Natural Gas Corporation) India preparations of a kind used in the manufacture of beverage • Maris Capital (United Kingdom) 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or 50% tobacco substitutes Transportation 2403 Other manufactured tobacco and manufactured tobacco 50% • (Uganda) substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences • Delta Connection (United States) 2710.00.10, Gasoline, diesel fuel and other petroleum products 5% • (Uganda) 2710.00.15, or 2710.00.18 • East African Safari Air (Kenya) 8702 Buses 10% • Egyptait (Egypt) 8703 Motor cars principally designed for the transport of 20% persons • Ethiopian (Ethiopia) 8704 Motor vehicles for the transport of goods 10% • Fly540 (Kenya) 8707 Bodies of cars 5% 8711 Motorcycles 15% • FlyDubai (United Arab Emirates) Air transport services 10% to a maximum • Jetlink Express (Kenya) of SSP 400 • Kenya Airways (Kenya) Charter Services 10% Telecommunication Service 10% • (Sudan) Insurance Premiums 5% • Nasair (Eritrea) • (Sudan) • Royal Daisy Airlines (Uganda) • (Sudan)

Page | 27 Page | 28 Annex 10. Relevant Contacts

Ministry of Commerce, Industry, and Investment Elizabeth Majok, Acting Director of the Investment Authority Email | [email protected] Mobile | +211 (0) 957 111 486, +211 (0) 977 111 486

Alfred Sokiri, Director of the One-Stop Shop Email | [email protected] Mobile | +211 (0) 955 947 472

Ministry of Petroleum and Mining Mohammed Lino Benjamin, Director General for Petroleum Email | [email protected] Mobile | + 211 (0) 956 666 935

Arkangelo Okwang Oler, Director General of Mineral Development Email | [email protected] Mobile | +211 (0) 921 37 6848, +211 (0) 954 14 8238

James Yousif Kundu, Acting Director General of Geological Survey Email | [email protected] Mobile | +211 (0) 955 95 0917, +211 (0) 926 67 3248

Ministry of Agriculture, Forestry, Cooperatives, and Rural Development Honorable Beda Machar Deng, Deputy Minister of Agriculture, Forestry, Cooperatives, and Rural Development Email | [email protected] Mobile | +249 (0) 917 068 933

Ministry of Roads and Bridges Gabriel Makur Amour, Undersecretary for the Ministry of Roads and Bridges Email | [email protected] Mobile | +211 (0) 977 112 052

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Republic of South Sudan In partnership with