• The obligations of declaration and payment of income tax (IR) 2021 as well as the filing of the related financial statements. see more
    13 may 2022
  • These declarations must be submitted and validated via the platform for online declaration of communication rights, in accordance with the provisions articles 20.06.12 al.3 and 20.06.15 al.4 of the General Tax Code. See more
    03 may 2022
  • In order to respect the preliminary nature of the AD, the supplier or service provider subject to VAT who delivers goods or renders services to embassies and their eligible members must draw up a proforma invoice / estimate. see more
    07 april 2022
  • The due date for filing transfer pricing documentation for the 2020 and 2021 financial years is therefore postponed to a later date to be determined once the quarter devoted to training sessions has ended. see more  
    28 march 2022
  • see more
    18 march 2022
  • see more
    18 march 2022
  • It started with a meeting with representatives of the Association of Cooperatives and Artisans, bringing information on all the services that artisans would benefit from to each of the leaders. The purpose of this discussion is to raise awareness of entry into the legal park and to raise awareness of social assistance to artisans in improving their work. Thereby: - Facilitate access to the Taxpayer Card; -Social security such as pension, child support, job loss benefits; -A loan of 9% will be granted to craftsmen who will proceed with the legal process. The officials also received the grievances and concerns of the cooperatives and associations of craftsmen, and assured that they would seek solutions and facilitate dialogue with each of the departments concerned. The doors of the General Administration Center of Hay, within the MAM, are also open to all those who have specific requests concerning this joint project of the Ministry, the DGI, the CNaPS and the BNI. Note that this meeting is only the beginning because the objective is to mobilize all the craftsmen of the island.  
    17 march 2022
  • Pursuant to the provisions of articles 01.01.14 II A al.2, 01.01.52 al.3 and 5, 01.03.04.14, 06.01.09 bis, 20.06.12 al.2 of the CGI and note n 002-MEF/SG/DGI/DLFC of December 10, 2021. More
    14 march 2022
  • Slide showing the administrative measures and the legislative measures introduced by the Finance Act for 2022. Continued
    10 march 2022
  • Decision No. 02/2022-MEF/SG/DGI of February 28, 2022 amending the provisions of Decision No. 03-MFB/SG/DGI/DELF of April 4, 2012 concerning the Application of the provisions of Article 06.01. 26.3rd paragraph. Affecting in particular persons subject to VAT, these provisions readjust the threshold of Ar 200,000, set by the decision of April 4, 2012 mentioned above at Ar 500,000. As a reminder, the payment of transactions carried out by taxpayers subject to VAT with non-taxable suppliers cannot be made in cash beyond the threshold set by the texts in force. Details  
    05 march 2022
  • Prorogation de délai en matière de contrôles fiscaux
    15 february 2022
  • An additional period of thirty days is granted to send acceptance or observation following the initial notification. see more
    30 december 2021
  • Texts, the principles which govern the Public Market, Fields of application, Generating event and liabilities ... see more  
    13 december 2021
  • Scope, basis, rate, calculation, collection and other provisions. see more
    13 december 2021
  • The ANJARA Hetrako event in DIANA and Sofia regions was so interesting that it lasted until 7:30 pm for the first two days. The role of the metropolitan areas of Antsiranana and Antsohihy ends on Wednesday, December 1st. For the next two days, on December 2 and 3, the DIANA team will head to Ambilobe and Sofia's team will head to Port Berge.  
    01 december 2021
  • The Tax Department (#DGI) and the Private Sector met on Monday, January 24, 2021 at the Chamber of Commerce and Industry to discuss possible cooperation and assistance between of the taxation sector. All the Entrepreneur Groups such as GEM, SIM, Fivmpama, GEFP, tourism sector, etc. were represented there, and the discussion was very heated especially regarding fiscal redress. The Director General of the Tax Service, Mr. Germain, explained that if all the statements made are legal, and there is evidence, the business owner should not worry. And he added that it was not the redression bill that was paid but it was just a request for information. He also stressed that 10,000 out of 750,000 entrepreneurs are subject to this reminder. The Director General apologized accordingly when he took the redressement as if it was a persecution of those in the Private Sector. In addition to the fact that those in the Private Sector still have the right to provide information, you have the right to a tax debate, respond to inquiries, the right to make a complaint, and finally to file a complaint with the Council. state or Council of State. Many suggestions and recommendations have been made by the entrepreneurs and will...
    25 january 2022
  • Antananarivo, 14 December 2021. An official closing ceremony of the third training session on the TADAT tool and the awarding of certificates to the 51 participants of the last two promotions, having successfully passed their training, namely 20 evaluators validated in 2019 and 31 (including 03 from technical and financial partners) in 2020, took place on 14 December in Anosy. Indeed, as part of the reforms undertaken by the Directorate-General for Taxation (DGI) to improve tax revenues, training sessions of the tax administration’s management team on the Tax Administration Diagnostic Assessment Tool (TADAT) were initiated in September 2019 (1st wave), then in January and February 2021 (2nd wave). A third training session on the TADAT tool was thus organized from 06 December to 13 December 2021, under the aegis of the Secretary General of Economy and Finance Andry Velomiadana Bearison RAMANAMPANOHARANA. This last training session touched on a wider panel, such as the heads of DGI operational units, the representatives of the other departments to the MEF (Directorate-General for Customs, Internal Audit Directorate), the Court of Auditors, from the EDBM, the ITUC, representatives of the private sector and the representative of Civil Society Organizations (CSOs), for a total of 50 participants. Thus, in its vision...
    15 december 2021
  • SEMINAR: Global Forum on Transparency and Exchange of Information for Tax Purposes Effective information exchange from the perspective of the tax auditor October 26 to 28, 2021 IBIS Hotel Madagascar is hosting the Global Forum seminar on transparency and exchange of information for tax purposes from October 26 to 28, 2021 at the Hotel IBIS ankorondrano. This training focuses on the link between the national tax investigation, the intelligence gathering framework and the exchange of information (RE). Participants are introduced to key concepts of transparency and RE assimilated to international standards, in particular Exchange of Information on Request (DRE). Through a series of presentations and quizzes, participants will be familiarized with the use of networks and information exchange structures to improve the quality of tax audits and combat tax evasion. Participants are encouraged to make effective use of these EOI tools by increasing the number and quality of outgoing requests to their conventional partners. The seminar will reinforce the awareness of the participants that the protection of national revenues is closely linked to the effective use of this EOI network. Based on training material prepared by the Global Forum on Transparency and Exchange of Information for Tax Purposes, this workshop is adapted for use in Madagascar by the Directorate...
    08 november 2021
  • As every year, the General tax Manager participated in the International Fair of Madagascar (FIM) 2021, from Friday 16th to Sunday 19 September. This was done as a continuation of the grassroots outreach efforts to the taxpayers, so in addition to receiving and clarifying the various questions of interest to the taxpayers, it was also possible to obtain a taxpayer card immediately locally, including representatives' the action teams ANJARA Hetrako  
    20 september 2021
  •   The first meeting of the coordination committee or the steering committee of the new e-Tax service, e-Bilan, will take place today, Friday, October 30. It should be noted that the committee is chaired by the Secretary General of the Ministry of the Economy and Finance and by officials of the General Tax Council, the Higher Council for Accounting Management (CSC), the council. it is made up of accountants (OECFM), the Central Bank of Madagascar, GBCI Pnud and IKA Conseil. Note that the e-balance sheet is a tool developed by the Ministry of the Economy and Finance to fight corruption in the field of accounting and accounting. The goal is not to be different or that the invoices used vary according to their needs, at the tax center, in the company, on the State market ...
    02 november 2020
  • As part of the implementation of its “Digital Initiatives” program, the Ministry of the Economy and Finance (MEF) through the Directorate General of Taxes (DGI) in partnership with the United Nations Development Program (UNDP), the Higher Accounting Council (CSC), the Order of Accountants and Financial Experts of Madagascar (OECFM) and Banky Foiben'i Madagasikara (BFM) proceeded to the official launching ceremony of the place of the platform for remote transmission of financial statements, called “e-Bilan”, this Thursday, September 24, in the offices of the Department of Large Enterprises (DGE) located in Amparibe. In the tax legislation currently in force, taxpayers are required to file a certain number of documents with the tax centers managing their financial statements. The manual filing of financial statements at Tax Center level is not without hassle, both for the tax administration and for the taxpayers themselves, associated with the preparation and receipt of financial statements. The implementation of "e-Bilan" saves taxpayers long queues to complete this formality which must accompany the tax declaration. In addition, the digitization of the receipt and storage of files by the tax administration strengthens the security of data and its use for various purposes. The “e-Balance sheet” module, a corollary of the online declaration,...
    29 september 2020
  • The training of the new officials of the Eastern Region and the Municipality of the capital Toamasina, on the Tax of the decentralized communities, took place in the open room of the Eastern Region on Friday, July 10. It is led by the Department of Internal Resources or "Service des Ressources Locales" and is coordinated by the various departments that make up the Regional Tax Office of the East. The meeting lasted for half an morning and proceeded with respect to the measures to prevent the spread of the Coronavirus epidemic.
    17 july 2020
  • Following the Round Table of Experts from Tax Inspectors without Borders (IISF), of June 22, 2020, a Stakeholders' Workshop bringing together more than a hundred tax audit experts from various countries - to which representatives of the DGI participated - took place by videoconference on June 23 and 24.   As a reminder, "Tax Inspectors without Borders" is a joint initiative of the Organization for Economic Cooperation and Development (OECD) and the United Nations Development Program (UNDP) aimed at helping developing countries to strengthen their tax audit capacities. The IIFS Programs are generally part of the efforts of the international community to strengthen cooperation in tax matters and support the action of developing countries to mobilize their domestic resources.   Chaired by John Christensen, member of the board of directors of the IIFS, the workshop, divided into five (5) sessions, saw the intervention, among others, of the Deputy Director of the Division of International Taxation at the Ministry Federal Ministry of Finance of Germany, Mr. Klaus Klotz, of the Secretary General of the Circle of Reflection and Exchange of Directors of Tax Administrations (CREDAF) Mr. Jean-Marc Niel,  Ignatius Mvula, Deputy Director of the Extractive Activity Control Unit, Office of Large Taxpayers and Specialized Accounts, to the...
    04 july 2020
  • This Friday, March 13, is the day for the signing of an agreement on the local tax system for the tax and the General Tax Administration. To prepare for this, a workshop was held on Monday 09 and Tuesday, March 10, in which the General Taxation Center was coordinated, through the Regional Center for Taxation, the Internal Revenue Service Agency or the "Local Fisheries Coordination Service", the District Chief and the Mayor of six rural counties in the Analamanga area. On Monday, March 09, the Director General of Taxation, Mr. GERMAIN, and the Director of the Community Developmental Inclusivity and Diversification Project (ProDéCID), Mr. Florian Garcia, presented the workshop. German GIZ group of funds. The three-year deal expires and the first agreement signed by the former hand is expired in September 2019; Therefore, reform and consolidation are essential to the Commune, as DGI's business priorities include raising taxes and fighting on the informal sector or the informal sector. It is noted that the DGI has made significant efforts to identify, firstly, regional, regional resource agencies or the Service des Ressources Locales, which are intended to communicate directly with the municipality; second, in the publication of a handbook on the management of resources by the people...
    17 march 2020
  • This Wednesday, February 19, 2020 at the Direction of Large Companies (DGE) Amparibe. Indeed, yesterday was a meeting between the Directorate General of Taxes (DGI) and the private sector including the Order of Chartered Accountants and Finance of Madagascar (OECFM), the Grouping of Free Companies and Partners, the Grouping of Businesses of Madagascar (GEM), the legal and tax consultancy firms as well as the accountants and financial managers of some companies.  The Economic Development Board of Madagascar (EDBM) and the Chamber of Mines also participated in this meeting. This was organized following the resumption of tax control last December and relating to the adjustments for the 2016 financial year which are the subject of protests by economic operators. The tax authorities then clarified the tax audit procedure, which is based on a scientific method. The Director General, Mr. GERMAIN, to explain that the tax audit has a national scope and concerns all businesses at risk, no exceptions made. He added that the tax audit, which is a corollary of the declarative system, is not a sanction but a means of promoting tax compliance and reducing tax fraud. The DG is already calling on taxpayers to regularize their tax obligations for 2017 and 2018; spontaneous regularization...
    17 march 2020
  • - environment: the questions of sustainable management and conservation of our natural resources are essential. Hence, the reinstatement of the Excise Duty on precious and semi-precious stones. The list is not exhaustive since it is only an outline of the tax provisions of the LF 2020. The political will of the leaders has already been demonstrated. On Thursday February 27, 2020, a special session was dedicated to the Tax on Public Procurement. The DGI wanted to emphasize that this is not a new tax but a generalization of the collection of special VAT on public contracts to all persons carrying out operations for the supply of goods, services, benefits and work to public bodies regardless of the Contractor's turnover and tax regime. In other words, a change in the name of VAT on public procurement to "Tax on Public Procurement (TMP)", at the same rate of 8% In addition, several other subjects were raised by a very participative audience, among others, the procedure for payment of the provisional deposit in income tax and synthetic tax (AIRS) and the case of the 2016 adjustments. The DGI, Mr GERMAIN, and his staff composed of the Directorate of Tax Legislation and Litigation, the Technical Directorate, the Directorate of...
    02 march 2020
  • A workshop on Audit and Tax Control is held from August 05th until August 14 at the Hotel Colbert in Antaninarenina. Organized by the IMF Regional Technical Assistance Centre for Southern Africa (AFRITAC SUD), this workshop brings together tax experts from Madagascar and the Comoros. See
    07 august 2019
  • The first prize, at the "Market place" of the Conference on Taxation and Development of the Addis Tax Initiative (ATI) in Berlin, was awarded today to the #General Directorate of Taxes of Madagascar". Congratulations to the IMD team. From 1 to 4 July 2019 in the German capital, Member countries of the initiative as well as Ptfs discussed new resource mobilization strategies for achieving the 2030 Agenda and the Sustainable Development Goals (SDGs), digitisation of tax administrations, the fight against corruption, the integration of the informal sector, the management of tax incentives and the strengthening of the partnership of actors in the mobilization of domestic resources. Photos
    04 july 2019
  • DGI in FIM  2018, The DGI is ready for the transparency and the exchange of  information for fiscal fine, Hetra phone,  continuation with Orange, With the economic grouping, the special measures to facilitate taxpayers activities. see
    03 july 2018
  • It started with a meeting with representatives of the Association of Cooperatives and Artisans, bringing information on all the services that artisans would benefit from to each of the leaders. The purpose of this discussion is to raise awareness of entry into the legal park and to raise awareness of social assistance to artisans in improving their work. Thereby: - Facilitate access to the Taxpayer Card; -Social security such as pension, child support, job loss benefits; -A loan of 9% will be granted to craftsmen who will proceed with the legal process. The officials also received the grievances and concerns of the cooperatives and associations of craftsmen, and assured that they would seek solutions and facilitate dialogue with each of the departments concerned. The doors of the General Administration Center of Hay, within the MAM, are also open to all those who have specific requests concerning this joint project of the Ministry, the DGI, the CNaPS and the BNI. Note that this meeting is only the beginning because the objective is to mobilize all the craftsmen of the island.  
    17 march 2022
  • Information on the bill governing the 2022 state budget. After a tour, meetings with Governors and meetings with the private sector and civil society, the first bill was finalized at the Ministry of Economy and Finance - laws governing the 2022 State budget. It will then be examined by the Council of Government and the ministers, before being transmitted to the two Chambers of Parliament. The full version will only be announced here after passing all levels.
    28 october 2021
  • As every year, the General tax Manager participated in the International Fair of Madagascar (FIM) 2021, from Friday 16th to Sunday 19 September. This was done as a continuation of the grassroots outreach efforts to the taxpayers, so in addition to receiving and clarifying the various questions of interest to the taxpayers, it was also possible to obtain a taxpayer card immediately locally, including representatives' the action teams ANJARA Hetrako  
    20 september 2021
  • For our colleagues from the Ministry of Economy and Finance, who wish to be vaccinated either in the Analamanga region or in other regions, here are the possible places to be vaccinated.
    19 august 2021
  •   The first meeting of the coordination committee or the steering committee of the new e-Tax service, e-Bilan, will take place today, Friday, October 30. It should be noted that the committee is chaired by the Secretary General of the Ministry of the Economy and Finance and by officials of the General Tax Council, the Higher Council for Accounting Management (CSC), the council. it is made up of accountants (OECFM), the Central Bank of Madagascar, GBCI Pnud and IKA Conseil. Note that the e-balance sheet is a tool developed by the Ministry of the Economy and Finance to fight corruption in the field of accounting and accounting. The goal is not to be different or that the invoices used vary according to their needs, at the tax center, in the company, on the State market ...
    02 november 2020
  • As part of the implementation of its “Digital Initiatives” program, the Ministry of the Economy and Finance (MEF) through the Directorate General of Taxes (DGI) in partnership with the United Nations Development Program (UNDP), the Higher Accounting Council (CSC), the Order of Accountants and Financial Experts of Madagascar (OECFM) and Banky Foiben'i Madagasikara (BFM) proceeded to the official launching ceremony of the place of the platform for remote transmission of financial statements, called “e-Bilan”, this Thursday, September 24, in the offices of the Department of Large Enterprises (DGE) located in Amparibe. In the tax legislation currently in force, taxpayers are required to file a certain number of documents with the tax centers managing their financial statements. The manual filing of financial statements at Tax Center level is not without hassle, both for the tax administration and for the taxpayers themselves, associated with the preparation and receipt of financial statements. The implementation of "e-Bilan" saves taxpayers long queues to complete this formality which must accompany the tax declaration. In addition, the digitization of the receipt and storage of files by the tax administration strengthens the security of data and its use for various purposes. The “e-Balance sheet” module, a corollary of the online declaration,...
    29 september 2020
  • As part of the operationalization of the new functionalities of the e-Hetra platform, 10 pilot taxpayers managed at the level of the DGE participated in a training course on the use of the E-Hetradeclaration and e-Hetrapayment modules, by videoconference, this Friday July 10, 2020. As a reminder, the online declaration is currently made on Hetraonline for taxpayers of the DGE, in the same way as those of the SRE and tax centers, while the Electronic Payment is already made on e-Hetrapayment. This reform aims to simplify administrative procedures by allowing companies to fulfill their obligations to declare and pay taxes on the same platform, in total insurance and security. In addition, it should be noted that online tax payment is not yet compulsory, and that the use of the e-Hetrapayment system is currently reserved for large companies. However, in view of the current situation, the Directorate General of Taxes has decided to speed up the implementation of the said system with other operational structures, thus opening up access to dematerialized services to all taxpayers at the national level.
    18 july 2020
  • The training of the new officials of the Eastern Region and the Municipality of the capital Toamasina, on the Tax of the decentralized communities, took place in the open room of the Eastern Region on Friday, July 10. It is led by the Department of Internal Resources or "Service des Ressources Locales" and is coordinated by the various departments that make up the Regional Tax Office of the East. The meeting lasted for half an morning and proceeded with respect to the measures to prevent the spread of the Coronavirus epidemic.
    17 july 2020
  • See more
    05 june 2020
  • This Friday, March 13, is the day for the signing of an agreement on the local tax system for the tax and the General Tax Administration. To prepare for this, a workshop was held on Monday 09 and Tuesday, March 10, in which the General Taxation Center was coordinated, through the Regional Center for Taxation, the Internal Revenue Service Agency or the "Local Fisheries Coordination Service", the District Chief and the Mayor of six rural counties in the Analamanga area. On Monday, March 09, the Director General of Taxation, Mr. GERMAIN, and the Director of the Community Developmental Inclusivity and Diversification Project (ProDéCID), Mr. Florian Garcia, presented the workshop. German GIZ group of funds. The three-year deal expires and the first agreement signed by the former hand is expired in September 2019; Therefore, reform and consolidation are essential to the Commune, as DGI's business priorities include raising taxes and fighting on the informal sector or the informal sector. It is noted that the DGI has made significant efforts to identify, firstly, regional, regional resource agencies or the Service des Ressources Locales, which are intended to communicate directly with the municipality; second, in the publication of a handbook on the management of resources by the people...
    17 march 2020
  • To bring the country home, the General Tax Administration, led by Mr. Germain, the Director General of Taxation and his team, held a plantation event on Friday, February 06, in Andranovelona, ​​district Ankazobe. The partners in the Analamanga area have become very active, and their solidarity and enthusiasm for cultivating trees has been very evident, according to the slogan "Madagascar will be forests". So 6,000 seedlings were planted at this time. Also noted was the enthusiasm of the DGI women workers, who emphasized the importance of “motherhood” as the “mother”, as many came to fulfill their duty to of the generation. At the farewell, Mr. General said his thanks while also encouraging the "one life-long" colleagues in carrying out the various tasks that were still awaiting everyone. He also welcomed the "Women in Action" who celebrated International Women's Rights Day on Sunday, March 08.
    17 march 2020
  • This Wednesday, February 19, 2020 at the Direction of Large Companies (DGE) Amparibe. Indeed, yesterday was a meeting between the Directorate General of Taxes (DGI) and the private sector including the Order of Chartered Accountants and Finance of Madagascar (OECFM), the Grouping of Free Companies and Partners, the Grouping of Businesses of Madagascar (GEM), the legal and tax consultancy firms as well as the accountants and financial managers of some companies.  The Economic Development Board of Madagascar (EDBM) and the Chamber of Mines also participated in this meeting. This was organized following the resumption of tax control last December and relating to the adjustments for the 2016 financial year which are the subject of protests by economic operators. The tax authorities then clarified the tax audit procedure, which is based on a scientific method. The Director General, Mr. GERMAIN, to explain that the tax audit has a national scope and concerns all businesses at risk, no exceptions made. He added that the tax audit, which is a corollary of the declarative system, is not a sanction but a means of promoting tax compliance and reducing tax fraud. The DG is already calling on taxpayers to regularize their tax obligations for 2017 and 2018; spontaneous regularization...
    17 march 2020
  • - environment: the questions of sustainable management and conservation of our natural resources are essential. Hence, the reinstatement of the Excise Duty on precious and semi-precious stones. The list is not exhaustive since it is only an outline of the tax provisions of the LF 2020. The political will of the leaders has already been demonstrated. On Thursday February 27, 2020, a special session was dedicated to the Tax on Public Procurement. The DGI wanted to emphasize that this is not a new tax but a generalization of the collection of special VAT on public contracts to all persons carrying out operations for the supply of goods, services, benefits and work to public bodies regardless of the Contractor's turnover and tax regime. In other words, a change in the name of VAT on public procurement to "Tax on Public Procurement (TMP)", at the same rate of 8% In addition, several other subjects were raised by a very participative audience, among others, the procedure for payment of the provisional deposit in income tax and synthetic tax (AIRS) and the case of the 2016 adjustments. The DGI, Mr GERMAIN, and his staff composed of the Directorate of Tax Legislation and Litigation, the Technical Directorate, the Directorate of...
    02 march 2020
  • A new step was taken by the Malagasy tax administration, in the afternoon of Thursday, February 6, 2020. In fact, a first consultation meeting between the representatives of the Direction of General Taxes and those responsible for the Urban Municipality of Antananarivo was held in Analakely, on the possibility of extending the digitalization process to the management of Local taxes, among others, the Synthetic tax, property tax on the land and property tax on the built property. In addition, this collaboration will not only relate to the harmonization of the management of fiscal resources but also aims at strengthening information and awareness actions for the promotion of tax compliance. A committee will be set up to conduct the study on the implementation of said project.
    17 february 2020