Guinea - Domestic Resource Mobilisation and Business Formalisation Support Project (PAMORIFE)

Project Summary

Approval Date	16 Dec 2020
Signature Date	15 Jan 2021
Planned Completion Date	30 Dec 2023
Sovereign / Non-Sovereign	Sovereign
Sector	Multi-Sector
DAC Sector Code	15124
Environmental Category	3
Commitment	U.A 8,500,000
Status	Implementation

Project General Description

The Mobilisation of Domestic Resources and Business Formalisation Support Project (PAMORIFE) in Guinea is aligned with Pillar 1 of the National Economic and Social Development Programme (PNDES) which covers the period 2016-2020 and is based on four strategic thrusts: (i) the promotion of good governance for sustainable development; (ii) sustainable and inclusive economic transformation; (iii) inclusive human capital development; and (iv) sustainable natural capital management. This is a UA 8,500,000 Transition Support Facility (TSF) – Pillar I grant. The project, which covers the period 2020-2023, will contribute to improving domestic resource mobilisation through (i) broadening the tax base; and (ii) improving tax revenue control and audit systems. It will also have a positive impact on improving access to public procurement for local SMEs to encourage informal sector operators to switch to the formal sector. PAMORIFE has three components: (i) Support domestic resource mobilisation (ii) Support the formalisation of businesses and facilitate access to public procurement, and (iii) Project management. These components are mutually complementary. During its design, the project took account of the fragile nature of public institutions. Therefore, technical assistance will be made available for various reforms to ensure effective knowledge transfer.

Project Objectives

The overall objective of PAMORIFE is to help consolidate the macroeconomic framework through enhanced tax and customs revenue mobilisation. The project specifically aims to achieve the following outputs: (i) Support the National Directorate of Taxes (DNI) to implement the fiscal and organisational reforms; (ii) Strengthen the system for controlling the transit of goods; (iii) Strengthen the audit system for tax and customs revenue at the Court of Auditors; (iv) Reinforce the operational capacity of the Private Investment Promotion Agency (APIP) to assist businesses in their formalisation process; (v) Support public procurement reform by strengthening regulation and training on the new public procurement code to facilitate access to public procurement for local businesses; and (vi) Support MAMRI in conducting a comprehensive overhaul of Guinea's financial management in the medium term.

Beneficiaries

The project's direct beneficiaries are mainly the State structures in charge of implementing tax reforms and mobilising domestic resources, i.e. the Support Team for Mobilising Domestic Resources (MAMRI), the National Revenue Directorate (DNI) and the General Directorate of Customs (DGD). The project also benefits other structures involved in improving financial governance and supporting the private sector to improve taxpayer confidence in the Government's fiscal policy, among which the Court of Auditors (CdC), the Public Procurement Regulatory Authority (ARMP) and the Private Investment Promotion Agency (APIP). Ultimately, the project will benefit the entire Guinean population through tax payment facilities, training and assistance in fiscal matters, procurement and business formalisation.

Participating Organization

Funding

Fragile States Facility

Implementing

MINISTERE DU PLAN ET DE LA COOPERATION INTL

Information

IATI identifier	46002-P-GN-KA0-010
Last Update	29 Jan 2023

Export

Contact Details

Name	IBRAHIM Amadou
Email	i.b.amadou@afdb.org

Geographic Location

Country	Guinea

Coordinates	Location Name
10.0833 -12.8	Kindia
9.53795 -13.67729	Conakry

Project Classification

Finance Type	Aid Grant Excluding Debt Reorganisation
Flow Type	ODA
Aid Type	Project Type Interventions

Commitments

U.A 8,500,000

Transition Support Facility

U.A 8,500,000

Disbursements

Document Type	Language	Document
Expression of interest	fr	viewer
Expression of interest	fr	viewer
Expression of interest	fr	viewer
Expression of interest	fr	viewer
Invitation for Bids	fr	viewer
General Procurement Notice	fr	viewer
Appraisal report	en	viewer
Appraisal report	fr	viewer
Contract	en	listing of awarded contracts from 2016 to 2021 as at march 2022
Expression of interest	fr	copie de ppm pamorife-approuve le 23-06-21- version publication

Indicator	Indicator Measure	Target Year	Target Value	Actual Year	Actual Value
Number of active permanent Tax Identification Number (TINs)	Number	2020	>10000	2022	2000
Number of businesses formalised per annum	Number	2020	>10000	2022	8500
Percentage of programmed controls/audits conducted by the National Directorate of Taxes (DNI)/General Directorate of Customs (DGD) and Court of Auditors (CdC)	%	2020	100	2022	50
Percentage of public contracts awarded to local SMEs	%	2020	40	2022	31
Percentage of value of public contracts awarded to local SMEs	%	2020	20	2022	13,7
Operationalization of the new National Directorate of Taxes (DNI) organisation chart by providing IT hardware and furniture	None	2020	The Large Companies and SMEs Department and about a dozen decentralised agencies will be equipped and operational in 2021	2022	New organisation chart of the DNI adopted but still not in place
Edition and dissemination of the new general tax code (number of CGIs published and number of campaigns conducted)	Number	2020	1000	2022	0
Set up a system for the electronic filing and payment of taxes (e-tax) and securing Tax Identification Number (TINs)	None	2020	The audit will be completed in 2020 and the e-tax system installed and operational in 2021	2022	Audit of information systems in progress
Number of staff trained on the new general tax code and tax control (mining, banks, mobile telephony, etc.)	Number	2020	>200	2022	125
Number of staff trained on the new general tax code and tax control (mining, banks, mobile telephony, etc.) - of which women	Number	2020	>60	2022	37
Establishment of an electronic control system for the transit of goods between Conakry and Mali	None	2020	System to be put in place in 2022	2022	Lack of an electronic control system
Operationalization of the control system based on risk analysis	None	2020	Fully operational risk-based control system from 2021 through IT upgrades and training courses	2022	Risk-based control system not fully functional in 2019
Number of officers trained in ecommerce control, mining products, cyber crime, drug trafficking, etc	Number	2020	>300	2022	0
Number of officers trained in ecommerce control, mining products, cyber crime, drug trafficking, etc - of which women	Number	2020	>90	2022	0
Preparation of a tax and customs revenue audit handbook at the Court of Auditors (CdC)	None	2020	Handbook finalised and validated in 2021	2022	No guidelines in 2019
Provision of IT hardware for 20 new verification assistants at the Court of Auditors (CdC)	None	2020	Hardware procured in 2020	2022	Lack of IT hardware for the 20 new assistant auditors
Number of staff trained in revenue and project auditing per year	Number	2020	>20	2022	0
Operationalisation of the Kindia Private Investment Promotion Agency (APIP) agency through rehabilitation and equipment	None	2020	Kindia offices operational and in use by 2022	2022	Kindia agency not operational, in a state of disrepair
Provision of Private Investment Promotion Agency (APIP) with expertise in investment promotion, business support and project management	Number	2020	3	2022	1
Number of companies incubated at the Agency in Kindia	Number	2020	20	2022	0
Number of companies incubated at the Agency in Kindia - of which are for women	Number	2020	6	2022	0
Number of young entrepreneurs who have benefited from training and support in their business formalisation process	Number	2020	>500	2022	0
Number of young entrepreneurs who have benefited from training and support in their business formalisation process - of which women	Number	2020	>150	2022	0
Put a regulatory expert at Public Procurement Regulatory Authority (ARMP)'s disposal for training and finalise the implementing texts of the new public procurement code	None	2020	Expert assigned to ARMP and training of at least 4 officers	2022	Lack of regulatory expertise in ARMP
State employees trained on the new Public Procurement Code	%	2020	100	2022	150
Number of businesses trained on the new public procurement code	Number	2020	150	2022	10
Completion of the 2018 and 2019 public procurement audit	None	2020	Audits of contracts awarded in 2018 and 2019 performed in 2020/2021	2022	No audits since 2015