DGI publication

Les Normes internationales de transparence fiscale

International Tax Transparency Standards presented in Madagascar
A joint mission of the Secretariat of the World Forum on transparency and exchange of information for tax purposes and the World Bank will be held in Madagascar from January 21 to 24, 2020. As part of this mission, a technical seminar on standards international tax transparency was organized, this Wednesday 22 at the Hotel Colbert, to present these standards, but also, the context of their implementation, the issues and consequences of the evaluation to which Madagascar will be subjected.
This technical seminar brings together different ministerial departments and specialized entities, namely: the Ministry of Economy and Finance, the Directorate General of Taxes, the Ministry of Justice / Commercial Court, the Central Bank, the Association of Banks, the Representatives of the legal professions, the Financial Intelligence Service of Madagascar (SAMIFIN) as well as any other body deemed relevant for the work of the World Forum.
Madagascar benefits from a support program in its commitment to the work of the World Forum. This is a technical assistance program, supported by numerous development partners, notably the World Bank Group, and whose aim is to allow the new member to take advantage of the advances recorded in recent years. years in the fight against international tax fraud and evasion through the exchange of information between tax administrations.
At the end of this joint visit from January 21 to 24, 2020, a roadmap will be approved. Its implementation will be monitored by the World Bank Group and the Secretariat of the World Forum as well as a dedicated committee.
Madagascar will be evaluated during the third quarter of 2022 with regard to financial and fiscal transparency. The rating will be taken into account in the blacklist processes established by certain countries, the G20 or the European Union, in the investment routing policies of many multilateral development banks and by economic operators.
Madagascar has been a member of the World Forum since September 2017. It is the 145th member of the World Forum on Transparency and Exchange of Information for Tax Purposes. In November 2019, he participated in the 10th World Forum on Information Exchange and Fiscal Transparency organized by the Organization for Economic Cooperation and Development (OECD) in Paris.

The delegation of the International Secretariat of the Extractive Industries Transparency Initiative (EITI)

The delegation of the International Secretariat of the Extractive Industries Transparency Initiative (EITI), visiting Madagascar from January 27 to 31, 2020, composed of Mr. Alex GORDY, Validation Director, and Ms. Indra THEVOZ, Country Manager, met Mr. GERMAIN, Director General of Taxes, Mr. LAINKANA Zafivanona Ernest, Director General of Customs, Mr. VELONARIVO Pascal Clovis, Director General of Hydrocarbons, Mr. RAZAFINTSALAMA Lalalison, Director General of Mines and their staff, this Wednesday January 29, 2020 at Antaninarenina.


As a reminder, the Malagasy government committed to implementing the EITI in 2007 and was admitted as a candidate country for the EITI in February 2008.
However, following the publication of the 2017 annual progress report, Madagascar was temporarily suspended from the EITI, which was lifted on April 29, 2019, after the publication of the above-mentioned report.
And, since said reinstatement in the EITI, the process of validation of Madagascar under the international standard on good governance of oil, gas and mining resources has experienced significant progress.
Finally, it should be noted that it is the DGI which is the first contributor of income in the extractive sector and secondly, comes the DGD

A new technical assistance mission on the management of the remains to be recovered, on 10th of February 2020.

Technical assistance mission in tax administration
IMF-AFRITAC South


Following the visit of the IMF-AFRITAC South expert, Mr Philip PENANJE, in April 2019, a new technical assistance mission on the management of the remains to be recovered was launched this Monday, February 10 in Antaninarenina.
From the first day, a workshop with representatives of the Direction of Large Enterprises and the two Regional Services of Analamanga Enterprises was carried out. On the agenda, an evaluation of the implementation of the actions recommended by the AFRITAC mission of April 2019, followed by an exchange on the possible problems encountered by the various actors.
In addition, this FMI-AFRITAC South mission, mainly aimed at modernizing the system for collecting tax arrears, will last until Friday, February 21, and will involve other central departments and services, such as the Department of Tax Legislation and Litigation, the Technical Department, as well as the Tax Information System Service.

« L’impôt est synonyme de Solidarité car c’est la Contribution de tout un chacun au développement économique de notre pays »


Information sessions on the tax provisions of Ordinance No. 2019-016 of December 23, 2019 on the 2020 Finance Law
Antananarivo CCIA Chamber of Commerce and Industry, February 26 and 27, 2020.
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As usual, a meeting was set up between the operators and the tax administration for a presentation and discussion session on the new tax provisions introduced by the Initial Finance Law. Indeed, this Wednesday, February 26, 2020, was held at the CCIA, located in Antaninarenina, the first day of information sessions on "The new fiscal and customs provisions of the initial finance law 2020", an event organized by the CCIA in collaboration with the Directorate General of Taxes (DGI) and the Directorate General of Customs (DGD).
Thus, it was the DGI that opened the ball with the presentation of the new tax provisions to SME-SMI taxpayers, in the morning, and to taxpayers managed by the Direction of Large Enterprises, in the afternoon.

The 2020 Finance Law, being drawn up in accordance with the General State Policy (PGE), its main objective is to enable the implementation of various development programs, mainly affecting the social, governance, social economy and the environment:

 

 

- social sector: the health and education components are enshrined in the 2020 Finance Law on the one hand by lowering the tax rate to 10% for the income of natural or legal persons carrying out activities within the framework of the health and / or education profession. And since it turns out that "health is an inalienable right for every citizen", the health of women is promoted through the exemption of contraceptive products. In addition, the increase in the rate of excise duty on cigarettes is part of a comprehensive policy to combat the health and social effects of smoking;
- area of ​​governance: the fight against corruption is reinforced by legislating the use of the platform for declaring and paying taxes online: E-hetra. The latter guarantees the transparent management of tax payments;
- Economy: industrialization is a priority of LF 2020. The PGE is advancing in this area that "Large-scale industrialization will be the engine of development for the 119 districts ... Actions will be taken to promote creation, the development of industries such as the food industry ”. This justifies the exemption from VAT of the import and sale of materials and equipment for the food industry;
- 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 Large Enterprises, the Directorate of Professional Training, the Directorate of Research and Tax Control , representatives of the Regional Tax Directorate of Analamanga as well as of the Tax Information System Service made themselves fully available to the hundreds of taxpayers present in order to respond to their comments and questions.
Note also that in view of the high attendance observed during these two days, other sessions are planned by the CCIA on March 05 and 13.
Finally, to the DGI to close the session with a message of awareness to all citizens: "Tax is synonymous with Solidarity because it is everyone's contribution to the economic development of our country".

 


 

 

Public-private dialogue on the subject of tax audit,

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 which will be exempt from the payment of fines and penalties, he said.

Colloquium of taxes 2019

DRCF statistics for year 2018. Details

LFI 2019,


Further to the information sessions on the new provisions made in tLFI 2019 at CCIA, you have Details here.

Tax Flash, 1st quarter 2019

Changes in tax revenues related to Gmis, property taxes, goods and services taxes and other tax revenues. Details

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Flash taxes second quarter 2019.

There is a gain of 5.94 billion Ariary compared to the target set by the LFR 2019 of 811.78 billion Ariary. The achievement of the previous year was exceeded by 16.3% producing a revenue surplus of 114.57 billion Ariary. This is mainly due to the revenue performance of IR, VAT, IRSA, IS and stamp visa duty. Details

 

Tax revenue statistics for the third quarter of 2019

The tax revenues of the Directorate-General for Taxes (DGI) collected during the third quarter 2019 amounted to 649.87 billion Ariary. These recorded an increase of 74.60 billion Ariary compared to the same period in 2018, an increase of 13.00%... Details

Summary of the Policy 2019

Prepared by the Economic and Fiscal Analysis Service of the DGI, which works for the analysis, development and evaluation of the general framework of national tax policy applicable to domestic revenues. Download

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2018 annual tax bulletin

Specifically, The Tax Bulletin reports on the state of the tax system, while projecting into future potential. The increase in internal own resources is part of the national development strategy and comes up systematically in the diagnoses of donors on the situation in Madagascar. Indeed, tax revenue, composed of domestic and gate tax revenue should constitute stable income, which would allow our country to program in the long term the financing of its development.

Designed to report on changes in tax base, returns, revenue level, categories and types of taxpayers. The tax bulletin represents an overview of the state of public finances and ways to understand the reasons behind the movements noted in the tax system. In addition, the Tax Bulletin presents an analysis of the revenue gaps observed. It aims to distinguish internal and external weaknesses, which hinder development. In this sense, it constitutes a steering tool for the DGI.of public finances and ways to understand the reasons behind the movements noted in the tax system. In addition, the Tax Bulletin presents an analysis of the revenue gaps observed. It aims to distinguish internal and external weaknesses, which hinder development. In this sense, it constitutes a steering tool for the DGI.of public finances and ways to understand the reasons behind the movements noted in the tax system. In addition, the Tax Bulletin presents an analysis of the revenue gaps observed. It aims to distinguish internal and external weaknesses, which hinder development. In this sense, it constitutes a steering tool for the DGI. Download

Bulletin fiscal annuel 2016

Edited by the "Service of Economic Analyses and Fiscal".

Carrying: macroeconomic view, Fiscal receipts, Public finances,  DGI fiscal structure, Evolution of taxpayers number evolution, the concentration of fiscal receipts, Fiscal results of year 2016. 

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Verified taxpayer charter

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Charter of taxable rights and obligations

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