1. Présentation Comores sur l’atelier FFER Du 12 au 16 Mai 2014 a Maurice

2. Présentation du pays Comoros Islands are located between East Africa and Madagascar in the Western Indian Ocean

3. Strategy and policy in Energy Comores have elaborated a policy for energy (2012) as well as a strategy for renewable energy(2013). Although if we have these strategic documents we have a lot of problems in this field and people don’t have power regulary. 60% en GC, 50% in Anjouan and 10% in Moheli Power is considered as an advantage. This situation is an obstacle for Comoros development. In some regions, people can spend more than three days without power

4. Kind of energy in Comoros Biomass energy 71% Fossil Fuel Energy 27% Hydraulic energy and Solar energy 2%, geothermal energy (project) good potentiality There is a project to set up fuel central in order to solve the energetic problems,waiting the development of RE but people are afraid of the negative impacts of the central. Negociations are undertaken between government and local community

5. Energy taxes We have three kinds of energy taxes Diesel (gasoil) : Taxable Gasoline(essence) : Taxable Oil (pétrole) : non Taxable

6. Importation taxes on petroleum Products (ITPP) We have unique tax which is charged at the source of the product sale The tax depend of the Financial Law of the year Gasoil (diesel) : 115 kmf ( $ 0.38 liter) Essence (gasoline) : 230 kmf ($ 0.77/liter)

7. Preferential Prices Some preferential taxes are applicables for - The state societies -Civil engineering Society -The preferential taxes are applicable only on Diesel not Gasoline -Normal price – unique tax -65% of Diesel is not taxable -Only 35% is taxable -For the Gasoline, 100% of the imported Gasoline is taxable

8. How SCH pay taxes to the government Two ways to pay the taxes : Pay in kind : fuel for Comorian Administration is given by the Comorian Hydrocarbon Society, quarterly, by order of the Vice President in charge of Finance Pay in cash in the government accounts by order of the vice president in charge of Finance

9. Follow up and evaluation For each Cargo arrival, three bodies are involved in the follow up. Comorian Hydrocarbon society Customs Treasury department A consultation is made to know and fix the Unique Tax amount At the end of the year, the evaluation si done by the three bodies to know if the taxes have increased or decreased compared previous year’s.

10. Thank you