Qui protège la Somiva ?
On December 22, 2022, Bitis opened an investigation into the commercial and financial operations of the Senegal River Valley Mining Company (Somiva). The subject was the legal compliance of Somiva's commercial and financial operations with regard to customs, mining, and WAEMU external financial relations regulations. Violations related to customs and foreign exchange regulations were detected. The investigation was completed in 2023. Since then, nothing has changed. The procedure has not made any progress. Isn't this a situation that needs to be rectified?
As part of a Customs investigation, the production was requested, in particular, of the company's statutes, the history of the configuration of the share capital, dividends paid, bank accounts opened abroad and their movement, financial transfers to or received from abroad, foreign loans received, investments made abroad and the amounts of financing relating thereto, general balances of accounts and financial statements, copies of mining titles and agreements granted or concluded with the State of Senegal. The investigation made it possible to trace the chronology of the key events leading to the creation of the Somiva Company on November 21, 2011. From 2013 to December 31, 2021, the consolidated turnover drawn from Somiva's accounts shows an amount of 129 billion; out of the 729 billion expected over the nine years of operation.
The investigation also revealed profound differences between the company holding the mining concession, Serpem, on the one hand, and the operating company, Somiva, and Serpem's associated investor, Mr. Antoine Dumet, on the other; on points relating in particular to the ownership of the mining title granted by Decree No. 2011-770 of June 8, 2011; to the extent of the perimeter of the deposit, the subject of the aforementioned decree; to the non-payment by Mr. Dumet of the legal value of the securities held in the share capital of Somiva, estimated at 151,553,088,581 CFA francs. Moreover, SOMIVA exploits the deposit with the mining title of the Société d'Exploitation et de Réalisations du Matam (SERPEM) belonging to Cheikh Amar, whose shortfalls are said to amount to more than 500 billion. The said mining title was granted by decree No. 2011-770 of June 8, 2011. It should also be noted that Somiva did not reimburse the research expenses incurred by Serpem for a cumulative amount of 53 billion 528 million 121 thousand 004 FCFA. However, at the time of drafting Somiva's statutes, the partner Minivest deliberately included the following clause in Article 5 of the statutes: "in addition, the Société d'Etudes et de Réalisations des Phospates du Matam (Serpem) transferred free of charge to the Société Minière de la Vallée du Fleuve Sénégal the mining title granted to it by decree number 2011-770 of June 8, 2011 published in the Official Journal of the Republic of Senegal on August 13, 2011."
Finally, it should be noted that the Company will replace Serpem with regard to the guarantees, rights and obligations resulting from the mining agreement of October 6, 2008, all in accordance with the provisions of Article 18.3 of said mining agreement. The investigation revealed six findings, three of which relate to violations of customs regulations and three to violations of foreign exchange regulations.
Findings observed by Customs
Finding No. 1:
The investigation revealed the discovery of 584,275 tonnes of phosphates transported abroad, for a value of 23 billion 430 million 515 thousand 542 CFA francs and not declared to customs, deducted from the invoicing of the internal transport of phosphates.
Finding No. 2:
The investigation also revealed a quantity of 1,920,003 tonnes of phosphates for a value of 66,101,550,845 CFA francs, unaccounted for in the reconciliation reports of the Extractive Industries Transparency Initiative – EITI for the years 2015-2021.
Finding No. 3:
A difference of 62,874,330,245 CFA francs was noted between the values declared by Somiva for export and the market value of the same products.
Finding No. 4:
A failure to repatriate phosphate export revenues for a cumulative amount of 39,345,256,751 CFA francs was noted.
Finding No. 5:
The investigation notes the clearance in Somivade's accounts of supplier debts of a cumulative amount of 11,253,516 CFA francs, without going through intermediary and approved banks, as required by the provisions of Article 10 of Annex 2 of Regulation No. 09/2010/cm/Umeoa of October 1, 2010 relating to the external financial relations of the Member States of the West African Economic and Monetary Union (UEMOA) relating to the obligation to go through local banks for the settlement of any import of goods. However, in the case of Somiva Company; The investigation revealed that an amount of 20,892,958,086 FCFA was paid to suppliers of goods and lenders, while the financial transfers traced in local banks and issued by Somiva only amounted to 9,629,607,570 FCFA over the same period, representing a difference of 11,253,350,515 paid through channels other than those of authorized intermediary banks within the area.
Finding No. 6:
As part of the investigation, Customs noted two foreign loans totaling 12,690,000,000 CFA francs, declared to have been contracted by Somiva with the companies Finances Industries Group and Mininvest, unduly injected into the increase in Somiva's share capital, without any collection, to date, of said funds by said company.
Somiva's argument
In relation to these grievances, Somiva's observations focused on Customs' consideration of commercial and financial transactions prior to 2019, even though these are subject to the statute of limitations. Somiva also defended the point of view that accounting entries already certified by the auditors or financial flows authorized by the domiciliation banks remain binding on Customs.
On the limitation period for customs action affecting Somiva's commercial and financial operations prior to 2019
Somiva recalled that it was established in 2011, now 12 years ago. It clarified, in this sense, that in Senegalese law, prescription is a general principle of law that designates the duration beyond which an act can no longer be prosecuted. The Customs Code that governs its interventions defined two articles 331 and following, the rules of prescription that organize litigation and the rights of prosecution and repression in matters of customs law. It emphasizes the character of the Uniform Law 2014-12 of February 28, 2014 on litigation for violations of the regulations of external financial relations of the Member States of the WAEMU "Uniform Law 2014 1". cannot be contested because the title of the law itself expressly includes the qualification of uniform law and, moreover, the content of the law is exactly identical to Decision No. CM/UMOA/020/12/2012 taken in Niamey on 14 December 2012 and adopting the draft uniform law on litigation for offences against the regulation of external financial relations within Umoa. Somiva continues its argument by asserting that in Senegalese law the offence of embezzlement of public funds is considered a special offence and not a common law offence. The Customs Code clearly distinguishes between "public action in matters of common law offences" and public action "in matters of the offence of embezzlement of public funds".
In conclusion, on the issue of limitation, Somiva maintains that it is the common law limitation period of 3 years that is exclusively applicable to criminal prosecutions. In any event, the investigation noted on this point, an infringement of foreign exchange legislation following a violation by Somiva of the provisions of Article 11 of Regulation No. 09/2011/UEMOA of 1 October 2010 relating to the financial relations of the Member States of the UEMOA relating to the obligations to make the funds concerned available in the beneficiary's accounts and to declare said foreign loans to the Central Bank and the Directorate in charge of External Finance. The Senegalese are unhappy to note that the Customs investigation has not made any significant progress despite the authorities' stated determination to rectify the situation.
Commentaires (15)
Votre titre montre que vous avez mangé du thiedou dieune sucré. Ça nous ramène aux temps avant 2012. On achètait tout au pays de la Teranga. Mais les temps ont changé pour tout le monde.
Ne vous fatiguez pas, c'est les anciens manœuvres de Wade et cie que tout le monde connaît mais ferme les yeux peut-être par respect ou autre chose.......
On ne peut pas voler une entreprise privée comme on volait les derniers publics. Ca ne marchera jamais’ Ce Cheikh Amar nous prend pour un pays de cancres ou quoi ?
Article manifestement commandité
tu as raison, c'est pour ainsi dire : un exemple pour cacher les scandales financiers de ceux qui cherchent des poux sur la tête de la Somviva, ceux qui sont au pouvoir ils sont passés maîtres en la matière. On attend toujours la déclaration de patrimoine de Sonko, plus encore; comment être milliardaire quand on se prétend simple inspecteur des impôts, ...à décharge....un inspecteur des impôts sait parfaitement ce qu'il peut falsifier ou cacher à la Cour des Comptes ou au....service des impôts.
SONKO et DIOM , on vous écoute !
On peut pas développer un pays comme ça
Les guignols du projet," le Sénégal doit payer 16 milliards/ jour"
C'est ça le Sénégal d'aujourd'hui.
Ce sont des garabou garabou qui viennent parler à la place des spécialistes.
le Journal Direct News et son Directeur Pape Diogoye Faye ne sont pas crédibles
Tout le monde le sait ça
Où est le jub jubal jubanti
Il est grand temps d’arrêter les vrais délinquants ceux qui hypothèques l’avenir des Sénégalais
N’ONT-ILS PAS RAISON, AU BOUT DU COMPTE ?
Ceux qui, comme Trump, disent que nous avons des pays de merde nous offensent et nous scandalisent quand ils se permettent pareils propos. Et quand le propos émane de nous-mêmes ?
Il est midi passé, là où je suis et j’ai eu la lubie de dénicher un article, sur ce forum, qui pourrait m’apporter une lueur de gaité, une fierté d’être sénégalais. J’ai fouiné de partout et je n’ai trouvé que des articles à vous saper le moral. Rien, mais rien qui vous déclenche un sourire, une envie de dire « waouw, c’est top chez moi ». Quand j’ai fini de ressasser mon blues, je n’ai pas pu m’empêcher de dire « quel pays de merde ». Pourtant je hais Trump ainsi que tout ce qu’il peut dire, mais là j’avoue que j’ai l’impression qu’il n’a pas tort sur toute la ligne.
relis toi bambouli...L’enquête a révélé a découverte.......apres 3 lignes j'arrête tellement c'est du carton pour les anes !!
La Somiva est l'une des plus grande mascarade du régime de Wade. Avec tout le respect que l'on doit à Me Wade qui peut-être commençait à subir les effets de la sénilité.
D'abord la Somiva a été créé à la veille de l'élection présidentielle de 2012. Ensuite c'est Cheikh Amar qui est dans le coût. Ça sent le prête-nom. On transforme une société d'Etat la SERPEM en société privée en catimini.
On retrouve un ancien ministre du budget dans la Direction. Ça fait beaucoup trop de choses bizarres.
On nous a piqué un gros patrimoine en plein jour.
Nous avons élu un président qui nous a promis du Jub Jubal Jubanti. Il faut ne faut pas s'arrêter au régime de Macky d'autant plus que ce dernier a un passif dans le régime de Me Wade notamment dans les mines.
Les phosphates de Matam ont été un grand espoir pour le développement de la zone nord, une zone affectée par l'éloignement, le climat aride et le manque d'industrie.
Le gouvernement doit se saisir sérieusement de cette affaire et nationaliser cette société. Ce qui ne serait que justice.
Bibi. Tu connais ces gens que tu critiques ? Tu as vu le malheur qui s'est abattu sur l'autre ?
Un esprit brillant a développé le projet. On sait de qui il s'agit. D'autres goorgorlus veulent en bénéficier presque gratuitement. Drôle de pays. Sonko et diomaye ont du pain sur la planche. Sacré sunugal
Cache cache, on cache tout !!!
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