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Madagascar: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 10 April 2020

The following tax-related measures have been introduced in Madagascar:

  • Postponement of the deadline for declaration of the communication right on goods sold and sums paid to third parties to 15 May 2020.
  • Tax deductibility of expenses incurred by companies to fight against the COVID-19 outbreak.
  • Extension of the deadline for submitting requests for VAT credit refunds until the 10th day following the official end of the partial lockdown period.
  • Extension of the deadline for submitting the claim for reimbursement of VAT credits until the 5th day of the official resumption, even partial, of the activities of the tax authority.
  • Extension to 15 May 2020 of the deadline for the declaration and payment of the presumptive tax

For the tourism sector:

  • Suspension of the bi-monthly CIT instalment payment.
  • Extension to 30 June 2020 for reporting and payment obligations but the deadline for all deductions made on behalf of the State remains the same (such as VAT).

Additional information regarding employment-related measures, economic stimulus measures and other meausers.