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Rapport ENG- Conciliation ITIE Togo 2012

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REPUBLIQUE TOGOLAISE EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE EITI TOGO REPORT ON THE RECONCILIATION OF EXTRACTIVE PAYMENTS AND REVENUES FOR THE YEAR 2012 August 2015 This report is established by request of the Multistakeholders Group of EITI Togo. The views expressed in this report are those of the Reconciler and in no way reflect the official opinion of EITI Togo. This report has been prepared solely for use of EITI Togo for the purpose it is intended. Collecte et conciliation des paiements et des recettes du secteur extractif au titre de l’année 2012 TABLE OF CONTENTS INTRODUCTION ............................................................................................................... 5 Background ................................................................................................................................... 5 Objective ................................................................................................................................... 5 Nature and extent of our work ......................................................................................................... 5 1. EXECUTIVE SUMMARY ........................................................................................... 7 1.1. Revenue from the Extractive Sector ....................................................................................... 7 1.2. Exports ................................................................................................................................... 8 1.3. Report Scope .......................................................................................................................... 9 1.4. Completeness and Accuracy of Data ..................................................................................... 9 1.5. Results of the reconciliation .................................................................................................. 12 2. APPROACH AND METHODOLOGY ...................................................................... 14 2.1. Scoping study ....................................................................................................................... 14 2.2. Data Collection ..................................................................................................................... 14 2.3. Reconciliation and Investigation of Discrepancies ............................................................... 14 2.4. Treatment of companies having a main activity other than extractive ................................. 15 2.5. Reliability and Credibility of EITI Reported Data .................................................................. 15 2.6. Basis of Reporting ................................................................................................................ 16 3. THE NATIONAL CONTEXT OF THE EXTRACTIVE SECTOR IN TOGO ............... 17 3.1. The extractive sector in Togo ............................................................................................... 17 3.2. Legal framework of the extractive sector .............................................................................. 17 3.3. Payment flows involved in the EITI reconciliation ................................................................ 21 3.4. Flow chart of payment flows in the extractive sector ............................................................ 28 3.5. Contribution of the extractive sector ..................................................................................... 29 4. DETERMINATION OF THE RECONCILIATION SCOPE ........................................ 31 4.1. Materiality Analysis ............................................................................................................... 31 4.2. EITI referential - Payment Flows .......................................................................................... 34 4.3. EITI referential 2012-2013 - Mining Enterprises ................................................................... 36 4.4. EITI referential - Government Entities .................................................................................. 37 4.5. Tax period ............................................................................................................................. 37 4.6. Reliability and certification of data to be reported ................................................................ 37 4.7. Disaggregation Level ............................................................................................................ 38 5. RECONCILIATION RESULTS ................................................................................ 38 5.1. Reconciliation of cash payments .......................................................................................... 38 5.2. Reconciliation of production volumes ................................................................................... 54 5.3. Reconciliation of volumes and export values ....................................................................... 55 6. ANALYSIS OF KEY INDICATORS OF THE EXTRACTIVE SECTOR .................... 56 6.1. Government revenues .......................................................................................................... 56 6.2. Social payments ................................................................................................................... 57 Moore Stephens LLP | P a g e 2 Report on the Reconciliation of extractive payments and revenues for the year 2012 6.3. Sub-national transfers .......................................................................................................... 57 6.4. Unilateral declarations .......................................................................................................... 57 6.5. Barter Agreements ............................................................................................................... 59 6.6. Beneficial ownership ............................................................................................................. 59 7. FINDINGS AND RECOMMENDATIONS ................................................................. 60 7.1. Recommendations 2012 ....................................................................................................... 60 7.2. Monitoring of the findings and recommandations of the EITI report 2011 ........................... 63 ANNEX ............................................................................................................................ 65 Annex 1: Real Property .................................................................................................................. 66 Annex 2: Profile of companies included in the scope of conciliation ............................................. 69 Annex 3: List not included in the scope of conciliation companies ................................................ 71 Annex 4: Table Details of social payments .................................................................................... 73 Annex 5 : Table other unilateral payments Administration ............................................................ 76 Annex 6 : Subnational transfers by the CD ................................................................................... 78 Annex 7 : Details of consignments certified FD and EF ................................................................ 79 Annex 8 : EITI reporting form Togo 2013 ...................................................................................... 81 Annex 9 : Conciliation Tables by company .................................................................................... 92 Annex 10 : Breakdown of permit by extractive companies .......................................................... 130 Annex 11: List of contacts and people involved in the reconciliation process ............................. 138 Moore Stephens LLP | P a g e 3 Report on the Reconciliation of extractive payments and revenues for the year 2012 LIST OF ABBREVIATIONS ARSE Regulatory Authority of Electricity Sector CEDEAO Economic Community of West African States CNS-EITI EITI National Supervisory Committee CNSS National Social Security Fund DD Customs Duties DE Directorate of the Environment CD Customs department DGH Directorate-General of Oil and Gas TD Tax Department DGMG Directorate General of Mines and Geology DGTCP Directorate General of the Treasury and Public Accounts DGTLS General Directorate of Labour and Social Legislation DT Duties and Taxes SEF Special Electrification Fund IMF Lumpsum Minimum Tax IRCM Tax on Revenue from Investment Income IRPP Income Tax IS Corporation Tax EITI Extractive Industries Transparency Initiative NAME National Agency for Management of the Environment PC Community Levy PCS Community Solidarity Levy RAS Withholding Tax RI Licences fees RS Statistical Charges SNPT New Togolese Phosphate Company TCS Additional Income Tax TdE Togolese Water Company TP Public Treasury TS Tax on Salarie VAT Value Added Tax VD Customs Value KFCFA Thousands FCFA Moore Stephens LLP | P a g e 4 Report on the Reconciliation of extractive payments and revenues for the year 2012 INTRODUCTION Background The Extractive Industries Transparency Initiative (EITI) is a global coalition of governments, companies and civil society working together to improve transparency and accountability in the management of revenues from natural resources. The EITI principles are based on the belief that prudent use of natural resources contributes to economic growth, sustainable development and reduction
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