Madagascar: Transfer pricing documentation requirements

Guidance concerning the transfer pricing documentation requirements for taxpayers in Madagascar

Concerning transfer pricing documentation requirements for taxpayers in Madagascar

The Ministry of Economy and Finance in early June 2021 issued guidance concerning the transfer pricing documentation requirements for taxpayers in Madagascar.

The transfer pricing documentation requirements include an obligation to prepare and submit a Master file and a Local file.

  • The Master file and Local file requirements are largely based on recommendations from the Organisation for Economic Cooperation and Development (OECD).
  • The Master file and Local file requirements apply for any company engaging in cross-border transactions with related parties, regardless of the amounts of the transactions.
  • The transfer pricing documents are to be submitted in French, but if presented in any other language, a certified document is to be presented along with the translation into French, together with the original documents.
  • The transfer pricing documents can be submitted electronically via the tax authority’s online platform or filed as hardcopy documents to the appropriate department. There is a schedule of due dates for filing the transfer pricing documents. An extension has been granted until 31 October 2021 for companies with a 31 December 2020 year-end.
  • Taxpayers must maintain the transfer pricing documentation for a 10-year period.

Read a July 2021 report [PDF 113 KB] prepared by the KPMG member firm in Mauritius 


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