Law N ° 2012-021 Carrying Finance Law For 2013

Original Language Title: Loi n°2012-021 portant loi de finances pour 2013

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Read the untranslated law here: http://www.assemblee-nationale.mg/lois/2012-021.pdf

Microsoft Word - 2012 - 021.doc law No. 2012 - 021 carrying finance law for law No. 2012 2013 - 021 carrying finance law for law No. 2012 2013 - 021 carrying finance law for 2013 EXPOSES reasons after four years of Transition, Madagascar will begin a new period marked by the effective holding of the elections and the establishment of the Fourth Republic. The 2013 budget bill will include local spending on national elections. In addition, technical and financial partners have expressed their willingness to support the countries in the Organization of the elections, so that they are credible, transparent and democratic. Moreover, the 2013 budget holds a gradual recovery of external funding.
Efforts to maintain macroeconomic balance will be maintained. Thanks to a better visibility of the macroeconomic environment and the return to political stability, a partial revival of the economy will be expected.
Thus, in the present Finance Act the policy of budgetary rigour will be maintained as well as the application of the program's budget approach in financial and budgetary management. The determination of the Government to hold elections accepted by all and by the international community to put an end to the Transition resulted in this finance Act. Finally, social character needs of health and education, as well as the proper functioning of the Administration are also taken into account.

I. Economic and financial for 2012 results despite the crisis, the macroeconomic fundamentals have been able to be controlled: the rate of economic growth is positive, inflation is controlled, the budgetary situation turns out to be relatively sustainable, the improved external current account balance and the value of the Ariary remaining stable.
Real sector the economic growth rate is revised to 1.9 percent from an initial forecast of 2.0%. This slight decrease is due to the slowdown in the activities of the secondary sector as well as the postponement of the production of Sherritt. Investments are at only 22.8% of GDP in 2012 including 19.5% from the private sector.
The primary sector recorded a growth rate of 0.2% against 0.7% in 2011. This low performance is mainly attributable to the branch of forestry, with a decrease of the added value of 4.5%, due to the resurgence of Bush fires and illicit trafficking of precious woods. Despite the passage of cyclone at the beginning of the year and the invasions of locusts, the agricultural branch recorded a rate of 0.8% against a-1.2 percent in 2011. Ongoing efforts to support rural development in revitalization and normalization of several agricultural sectors have been strengthened in order to ensure food security and the development of agribusiness. Moreover, the rate of growth in the domestic livestock and fisheries reached 0.7%.
The secondary sector shows a growth of 3.7 percent against 3.4 percent in 2011, mainly favoured by the development of the productive capacities of the extractive industries (25.6%) and branch energy in restructuring and adapting to renewable energy (6.1%). We can also note the revitalization of export processing zones (4.8%) and textile industries (1.9%) with the opening of the European market and the gradual recovery of agro-industries, including sugar including.
The tertiary sector is also growing by 2.7% compared with-0.3% in 2011, with the resumption of tourism and branches affiliated such as passenger (1.6%) and the transport of goods (3.5%). Decreases in performance are however saved in other industries, including construction that has suffered the impact of the crisis related to the suspension of external financing of major infrastructure projects.
The interventions of the State to maintain the price of fuel at the pump and the stabilization of the prices of foodstuffs including rice helped keep inflation under control. Indeed, the year on year inflation rate is 7.6%, from 6.9% in 2011. Average inflation reached 6.2% against much higher levels in 2011, or 9.5 percent.
Public sector in 2012, the Government's fiscal policy strategy is based on prudence. Expenditures are carried out according to the principle of program budget and have taken into account the revenue collected in the face of the lack of external resources. The end of 2012, the budget deficit was contained to 87.6 billion Ariary, or 0.4% of GDP, largely funded by subscription in good Treasury by tender (BTA) of the banking sector.
Tax revenues experienced a slight increase compared to the same period in 2011, or 1 297.9 billion Ariary against MGA 1 247.3 billion in 2011. This increase occurs especially at the level of customs revenues which increased by 8.0%.
Regarding expenditures, the total amount at end of July 2012 amounts to 1 577,8 billion Ariary, for a 3 028,4 MGA billion forecast towards the end of the year 2012. As well as operating expenses staff costs respectively amount to 653.2 billion Ariary and 324,9 billion ariary. On the other hand, investment spending which suffered a strong compression of the fact of fiscal austerity and the absence of some external funding were only 361.1 billion ariary. Thus, the budget deficit is expected to 358,3 MGA billion, or 1.6% of GDP for the year 2012.
External sector external payments situation deteriorated slightly compared to the year 2011, with a deficit has become overall balance of SDR 167,0 million, against a surplus of SDR 79.9 million in 2011. This situation was mainly due the decline in capital and financial operations mainly due to the absence of external aid. However, foreign direct investment flows, largely from the mining sector, remain stable. In addition, the balance of the trade balance also deteriorated, with a deficit of 685,1 million SDRS in 2012 against SDR 596,1 million in 2011.
Monetary sector in the year 2012, the monetary policy of the Central Bank remains cautious. The interventions on the market of the currency, in the case of strong fluctuation, helped preserve the value of the MGA 3 DTS/MGA 381,9 and 2 231,5 USD/Ariary. Moreover, with the slowdown in economic activities, the level of credit to the economy remains weak.

II. PERSPECTIVES economic and financial for 2013 objectives for economic growth and inflation economic growth for 2013 is estimated at 2.8%. Opportunities arise for this year with better rates of growth in three main areas of activity.
This revival of the national economy will be largely due to good agricultural forecasts and breeding, a significant mining expansion and improvement in the service areas. Respectively, primary, secondary and tertiary know sectors a growth of 2.5%, 3.7% and 2.9%. In addition, the holding of presidential, legislative and municipal elections for 2013 is not without effect on production prospects because it gives better visibility for economic operators.
For the primary sector, a rise of 2.5% is expected. This growth, in sharp increase compared to the previous year (0.2% in 2012), is attributable to increasing forecasts in agriculture, animal industries and pechiere. Agriculture recorded a growth of 3.1%, farming and fishing 3.0%.
The effectiveness of the legal framework initiated by the State from 2011 to combat trafficking of precious woods will slow forest explotation activities resulting in a negative growth rate of the domestic forestry (-2.0) %.
The growth of the secondary sector, will be 3.7 percent in 2012. This increase is mainly driven by rising mine production (QMM) and especially the beginning of exports of mines (Sherritt). The extractive industry will grow so 42.4%. Construction and public works-related sectors will be revitalized: construction materials (4.5%), metal (2.3%).
In addition, the effort of the Government and the private sector to revive local industry allows better prospects. This includes the search for new markets and the adoption of tax measures of facilitation. Body fat industry should, among other things, growing by 6.6 percent and the industrial zones of 3.2%.
The overall increase of activities of service industries is estimated at 2.9%. This progress stems in part from the growth of activities related to the construction and public works (3.1%) through to

mining and oil infrastructure. But it should also be noted the gradual resumption of tourism which will cause an expansion of the branches related to transport (4.1% for the transport of passengers). Moreover, financial sectors will experience a sharp rise of which 5.0% for the banking sector, and telecommunications, being the least affected branch national crisis, an increase of 3.2%.
Finally, inflation, estimated at 6.2 percent in 2012, will be an average of 7.4% for 2013. The relative stability of prices of commodities such as oil and raw materials due to the global economic downturn explains this low inflation for 2012.
Objectives in the area of public finances the Government will continue the reforms since 2004 in the management of public finances. In a context of partial recovery of economic activity, the Outlook is based on the relevance and sustainability of the State budget. Thus, through streamlining revenue and expenditure, better public services and control of the budget deficit are expected.
Government revenues 2013 are based on a forecast of recovery in line with the evolution of domestic production and foreign trade. A tax incentive policy aimed at stimulating the growth potential of the economy, thus preserving the State revenues, is also in sight. For this purpose, rising moderately to 323.2 billion Ariary of tax revenues is expected, ranging from 2 397,8 in 2012 to 2 MGA 721,0 billion in 2013. The expected tax rate is 11.4%.
Public spending will increase by 264,3 billion Ariary in 2013 compared to forecasts of the law of finance 2012, according to fiscal austerity. In addition, current expenditures will pass 2 329.5 billion Ariary listed in the law of finance 2012 to 2 378,0 MGA billion or an increase of 2.1%, linked to the holding of elections for the establishment of the Fourth Republic and the need to ensure the proper functioning of the Administration. As for capital spending, they will experience a slight increase of 6.7% compared to the law of finance 2012, due to the increase in domestic financing.
Cap public spending to 13.9% of GDP will cause a reduction of the public deficit for 2013 to 0.6% of GDP against 1.6% in the 2012 budget bill. These rates correspond to levels of respective deficit of 140.2 billion Ariary and 358,3 billion ariary. The need for financing of the budget in 2013 is declining, and has been estimated according to the capacity of funding of the Public Treasury by the banking and non-banking system.
Forecast at the level of the sector out in 2013, exports of goods will increase of 10.9% as a result of the significant increase in exports of mining products of 30.9 percent while exports of products of pension record an increase of 9.6%. Moreover, imports of goods will increase by 8.6% 22.2% for raw materials and 13.9% for imports of free zones in accordance with the needs required by the objectives of growth. Trends on the evolution of exports and imports will result in an improvement in the rate of coverage of the trade.
Foreign investment involved largely in the flow of capital from abroad will amount to 606,8 million SDRS against SDR 531.2 million in 2012.
Objectives in terms of monetary policy monetary expansion will be under control despite a substantial (31%) of the credit to the economy, due to the decrease significant increase in claims to the State following the reduction of the deficit budget. Thus, inflation will be contained at 7.4%.
Given the development of foreign trade, the Outlook for 2013 forecasts a slight depreciation of the nominal exchange rate of 1.6% in Ariary/DTS on average period. Thus, the exchange rate will increase from 3 381,9 MGA/DTS in 2012 to 3 437,1 MGA/DTS in 2013. Late in the period, there will be a slight increase in the foreign assets of the Central Bank.
A. REVENUES 1. TAXES for the year 2013, domestic taxation continues to make a predominant contribution in the implementation of the economic and social policy of the Government by integrating into the following tax provisions:-reduction in the rate of taxes on income and assimilated (IR, HDI, IRSA, IRCM, IAPI) from 21% to 20%;
-continuation of stimulus tax cut for investment for the tourism, industrial and construction;

-support for small and medium-sized businesses Malagasy industries handicrafts and arts, by establishing a system of deductibility of the charges relating to the goodies and works of art produced locally;
-simplification of tax procedures, including: o deletion of prior administrative authorisation to the suspension of the payment of the instalment;
o replacement of prior authorization by a simple statement for wholesalers, importers and industrial activities to exercise;
o possibility of provision of security by the institutions in terms of suspension of payments;
-the upward revision in the rate of the excise for cigarettes;
-allocation of a share of: o the synthetic tax for the benefit of the Chamber of commerce and industry;
o tax on real estate Values more on transfer of land reserves for the benefit of the National Land Fund;
-continuation of measures to improve the traceability of transactions, combating the informal sector as well as improving tax revenues: o application of intermittent importers income tax not registered;
o Declaration of payments to third parties for foreign service providers having no permanent establishments in Madagascar;
o Declaration of disbursements.
The continuation of the tax amnesty in terms of right of succession, groomings, updates, rectifications of material errors, harmonizations and alignments with other texts are also undertaken to complement the existing provisions.

2 customs 2 - 1 on the Customs CODE as part of the harmonization of the application of the Customs Code, the initiated amendments dealing with the determination of the date to be considered for the recovery of the customs debt relating to the plan of the Temporary Admission, the active development and processing under customs control, on the one hand, and on the conditions for the final destination of the purposes of lots , scrap and waste from the transformations y, on the other hand.
Furthermore, the provisions on the conditions of release for consumption of goods imported under the guise of the Temporary Admission and active development plans have been cropped in order to avoid granting a deferral of payment or disguised staggered payments. Indeed, these plans allow the import of goods to be re-exported in suspension of the rights and taxes and prohibition measures economic character. Thus, the release for consumption must occur only in the case of force majeure or failure of re-export.


2 - 2 - on the customs tariff changes to the customs tariff relates to protection of the environment, to the revival and development of national industries, to support to the agricultural sector and the social sector including education and health. To this end, measures have been taken, including:-exemption from duties and taxes on various devices and materials that work using renewable energy;
-the downward revision of the rate of duty of customs on some raw materials and inputs so that local industries can remain competitive.
-harmonization of the rate of duty of customs on parts and accessories at 10%;
-exemption from the customs duty on the agricultural equipment in order to align them to the measures already taken at the previous finance laws;
-the exemption of the customs duty on imported vitamins not packaged for sale to retail as well as some inputs used in the production of feed;
-facilitation of the application of the Florence agreement exempting customs law books, brochures, newspapers and periodicals printed;
-the contribution of precision on the naming of the oils raw in order to remove any ambiguity on the haircuts of the rights and taxes with the creation of sub position corresponding to those destined for sale at retail.
Finally, always in the framework of interpretation and uniform application of the system harmonized (HS) coding and description of the goods, some unit quantity standard (UQN) in the customs tariff are modified for the purposes of uniformity and the facilitation of the use of statistics at the international level.

B. EXPENDITURES 1. ENVIRONMENT EXPENDITURE

As part of the 2013 budget bill, the policy of budgetary rigour will be maintained, while prioritizing spending on elections that will allow the effective transition to the Fourth Republic. In accordance with the PACEM, a budget of 60 billion Ariary constituting the quote is from the malagasy State is assigned to the Organization of elections in 2013. In addition, expenditures had a direct impact on the social aspect as well as those that ensure the good functioning of the Administration won't left including the strengthening of the security of goods and people; the strengthening of food security; improving access to health and education services; strengthening the energy sector; as well as the promotion of the tourism sector.
Thus, the total spending for the year 2013 will be 3 122,0 billion Ariary.

2. the expenses of balance balance spending for the year 2013 will reach 1 351,5 billion Ariary MGA 1 164.0 billion in 2012, an increase of 16.1%.

This increase in the salary mass is justified by:-the individual measures such as advancements, facility retired amounting to 53 billion ariary.
-categorical measures including the regularization of different compensation previously awarded to teachers and researchers and teachers of the Ministry of National Education (research allowance and allowance of remoteness) whose cost is 48 billion ariary.
-the new appropriations in budget lines for the priority needs of the departments in the case of the Department of health for hospitals Manara-penitra;
-86 billion Ariary for the regularization of arrears of the CRCM Fund.

3. the expenses of operation off balance off balance operating expenses will increase 9.3% compared to the law of finance 2012, from 754,8 billion to 824,7 billion Ariary. Spending on benefits take into account changed to 2012 appropriations, including requests for additional appropriations and thus amounted to 90.9 billion Ariary, an overall increase of 5.7% compared to those allocated in 2012. Spending on goods and services and transfers, however, totalled 733,7 billion ariary representative respectively 215.6 billion Ariary and 518,1 billion ariary.
4. the expenses of investment the program investment PUBLIC (PIP) despite the absence of external financing, capital investment for the year 2013 are estimated at 744,0 billion ariary in general budget compared with 697,0 billion Ariary in 2012, representing an increase of 6.7%. Investments on external financing will amount to 520,2 billion ariary while on internal financing, they will amount to 223.8 billion ariary. It should be noted that investment on internal financing spending have been assessed according to the priority projects submitted by departments.
Thus, the priorities of the Government to reflect through the sectoral allocations below: 21.9% for the productive sector, 25.7% for the sector infrastructure, 22.5 percent for the social sector and 29.9% for the administrative sector.
DISTRIBUTION sector of the PIP in 2013 the sector distribution of the public investment program is summarized in the table below: sector funding outside together productive inside 18.7% 3.2% 21.9% Infrastructure 20.7% 4.9% 25.7% 17.1% 5.4% Social 22.5% administrative 13.6% 16.4% 29.9% TOTAL 70.1% 29.9% 100.0% sectors Infrastructure and productive the law of finance 2013 provides for the infrastructure sector an envelope of 25,7% of the PIP. The main activities of investment in this sector will focus on the further promotion of energy especially alternative and renewable energy. The consolidation of efforts in the rehabilitation of roads and land security will continue. The population access to drinking water and sanitation and hygiene in areas infrastructure urban and rural will be facilitated and strengthened.
For the sector productive, with 21.9% of the envelope of the PIP, the priorities are devoted to the revival of agricultural production by the water control, the use of improved seeds, the development of agricultural mechanization, application of appropriate farming techniques,...). The protection of the environment and management of natural resources including the fight against the illicit exploitation of precious woods, adaptation to climate change, the development of the beef and poultry industry and the strengthening of safety products of farming and fishing will remain a major concern of the sector for 2013.

Sectors Social and administrative administrative sector owns 29.9% of the overall envelope of the PIP. Among the priorities, the pursuit of good governance is implemented, as well as the reorganization of the budgetary management of the State and the strengthening of public safety.
With regard to the Social sector, 22.5 percent of the PIP was enshrined in this law of finance 2013. Will be implemented with priority, the improvement of access to the basic services such as education and health, including the mother and children, and also support for resilience against natural disasters.
C. debt public debt outside the service of the debt to settle for 2013 amounts to 288,7 billion Ariary, net of any relief. It is divided into main for $ 232.7 billion Ariary and 56.0 billion in interest and take into account arrears to Libya (49.0 billion Ariary) and Russia (60.0 billion Ariary). These resulted from the suspension of settlement of debt, due to the political instability of the creditor country to the first and by waiting for the completion of signature of the agreement for the second.
DOMESTIC debt loads of debt in 2013 Finance Act total to 145.9 billion ariary. Interest on the bonds by auction (BTA) to 105.3 billion ariary are the main component. The other topics in this position correspond to expenditures related to negotiable debt of the Central Bank of Madagascar (BCM) on the State amounting to a total of 40.0 billion ariary.
The interests of debt scheduled for 2013 are reduced because of the estimate to the decline in the level of the rate of the BTA. The overall weighted average rate provided for in the budget bill is estimated at 7.5%.

D. the accounts individuals Treasury in the law of finance, 2013 accounts of trade balance to 321.5 billion ariary in revenue and expenditure. They consist for the most part by the operations of pension funds, valued at 311,3 billion Ariary.
Contributions to the international organizations of the Malagasy State for 2013 amounts to 22.5 billion ariary, with 16.0 billion ariary settled in the form of Treasury. The disbursements from State to local SOEs participation total to 30.5 billion ariary constituted mainly by the increase in capital of the company Air Madagascar (25.0 billion Ariary) and SECREN (4.0 billion Ariary). The consolidation of the debts of the JIRAMA to the State also requires budgetary inscriptions 100.0 billion ariary brought in the law of finance 2013.
E. the aid generators of fund equivalent value (FCV) the reconstitution of the counterpart Fund (FCV) generated by the return of foreign aid is estimated at 0.4 billion ariary.
F. the OPERATIONS in CAPITAL of the public debt domestic of the deficit will be financed through government borrowing from the banking and non-banking sectors as a BTA. Thus, the total commitments of the State will increase MGA 113.0 billion in 2013.
The aid, in the form of loans, assigned to the program of investment Public (PIP), are assessed for the year 2013 to 224.6 billion Ariary.

That is, the subject of this Act.


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LALANA LAHARANA FAHA 2012 - 021 MIFEHY NY LALANA NY FITANTANAM-BOLAM-PANJAKANA AMIN'NY TAONA 2013 ANTONANTONY Efataona aty aorian 'ny nitsanganan' NY FAMELABELARANA ny Tetezamita, dia hiditra amin'ny vanim-potoana vaovao hirosoana amin 'ireo samihafa sy hidirana tanteraka ao stay desert' Repoblika fahaefatra i Madagasikara ny. NoHo izany dia ho voasoritra ao stay ' ny Lalana mifehy ny fitantanam-bolam-panjakana 2013 ny fandaniana rehetra mahakasika ireo desert izay hatao na eo amin'ny sehatra nasionaly na eny amin'ireo vondrombahoaka. Ankoatra izay, ireo mpiara-miombon' ara-teknika sy ara-bola amintsika antoka dia efa naneho ny fahavononany hanampy ny there malagasy amin'ny fikarakarana ireo desert demokratika, mba ho azo antoka sy mangarahara tokoa. Na izany aza ny tetibola 2013 dia maminavina ny fiverenan' famatsiam-bola ivelany miandalana ireo.
Ankoatra izay hamafisina ireo ezaka efa natao mba hihazonana ny fifandanjana arak'harifaobe.

NoHo ny fananana vina tsaratsara kokoa eo amin 'ny tontolon' ny harifaobe sy ny fiverenana ho amin'ny filaminana ara-politika dia Friday ny hisian 'ny fientanan' ny toekarena tsikelikely.
NoHo izany, ity Lalana mifehy ny fitantanam-bolam-panjakana ity dia hanohy hatrany ny politikam-pitsitsiana sy ny fampiharana ny tetibolam-pandaharanasa eo amin'ny fitantanam-bolam-panjakana. Hita ao amin taratra'io Lalana mifehy ny fitantanam-bolam-panjakana io koa ny fahavononan 'ny Governemanta hanatanteraka desert eken' ny sy ny fianakaviambe iraisam-pirenena mba hahafahana mamarana ny Tetezamita rehetra. Farany, tsy adiño ihany koa, ireo filana ara-tsosialy ny fahasalamana sy ny fampianarana ary fampandehanana araka ny tokony ny mahakasika ho izy ny Asam-panjakana.


I. VOKATRA ARA-TOEKARENA SY ARA-BOLA TAMIN'NY TAONA 2012 Na dia teo aza ny krizy, voafehy hatrany ny fifandanjana fototra eo amin'ny harifaobe: ny taham-pitomboan'ny harinkarena dia niabo, voatana ny fisondrotry ny vidim-piainana, voafehy ny fitantanam-bolam - panjakana, toe-danjan 'ny hanisisa teo amin' ny nihatsara ny fifanakalozana tsotra amin 'ny ivelany ary nihamari-toerana ny sandan any' ny Ariary.
Sehatra Famokarana Ny taham-pitomboan-karena tamin'ny taona 2012 dia nahitsy ho 1.9% 2.0% ny voafaritra tamin raha'ny vinavina natao tany am-piandohana. Izany fihenana izany dia noho ny fahavitsian 'ny lahasa teo anivon' ny seha-pamokarana faharoa sy ny fihemoran 'ny famokarana ataon' ny orinasa Sheritt. Tsy nahatratra afatsy 22,8% n ' ny Harikarena Faobe ireo hanam-pamokarana tamin 'ny 2012 ka ny 19.5% tamin' io dia avy amin'ny sehatra tsy miankina.
Nahitana fitomboana 0.2% seha-pamokarana voalohany raha 0.7% izany tamin ny'ny taona 2011.
Anisan'ny nahatonga ny tsy fahombiazana tao amin 'ny rantsana fitrandrahan' izany izay nahitana fihenana 4.5% vokatry ny tanety sy ny fanondranana year-tsokosoko doro, ala ny hazo sarobidy. Na dia teo aza ny fandalovan'ny rivo-doza tamin 'ny fiandohan' ny taona sy ny firongatry ny andiam-balala, nahitana taham-pisondrotana 0.8% ny rantsana fambolena raha nihena 1.2% izany ny taona 2011. Ireo ezaka maharitra ho fampandrosoana ny eny ambanivohitra teo amin 'ny end' ny fanohanana ny fampientanana sy fampanaraham-penitra ireo seha-pihariana ara-pambolena maro dia nohamafisina mba ahafahana miantoka ny fanjarian-tsakafo sy ny fampiroboroboana ny "agribusiness". Nahatratra 0.7% kosa, ny tahatombon'ny rantsana fiompiana sy jono.
NY seha-pamokarana faharoa dia nahitana tahatombo 3.7% raha 3.4% izany tamin 'ny taona 2011, noho ny fitomboan' ny fahafa-mamokatr 'ireo orinasa mpitrandraka Haren year-kibon lehibe' ny tany (25.6%) sy ny rantsana angovo izay eo year-dalam-panavaozana sy fampivadiana amin'ireo angovo azo havaozina (6.1%). Voamarika ihany koa ny fanetsiketsehana ireo orinasa afakaba (4.8%) sy ireo indostria mpanodina lamba (1.9%) niaraka tamin'ny fisokafan 'ny tsena eoropeanina, ary koa ny fiverenan' ny "agribusiness" tsikelikely, fa indrindra ny indostria mpamokatra siramamy.
NY seha-pamokarana fahatelo dia nahitana tahatombo 2.7% raha.-0.3% izany tamin 'ny taona 2011 noho ny fiarenan-dohan' ny fizahantany sy ireo rantsana mifandraika aminy tahaka fitateran 'olona (1.6%) sy ny fitateran' ny entana (3.5%). Voamarika kosa anefa ny fihenan 'ny zava - bita any amin' ireo sehatra hafa, indrindra ny fanamboaran-trano sy ny asa vaventy izay voka-dratsin 'ny krizy sy ny fahatapahan' ny nizaka ireo famatsiam-bola avy any ivelany.
Nahafahana mifehy ny fisondrotry ny vidim-piainana ny firotsahan'ny Fanjakana year-tsehatra tamin 'ny fihazonana ny vidin-tsolika eny amin' ny mpaninjara 'ny fifehezana ny vidin' tamin sy ny sakafo toy ny vary.
Araka izany, ny taham-pisondrotan'ny vidim-piainana isan-taona dia 7.6%, 6.9% izany tamin raha'ny taona 2011. NY salanisan'ny fisondrotry ny vidim-piainana dia nahatratra 6.2% raha nihoatra lavitra year 'izany tamin ny' ny Gadfly-dasa (9.5%).

Sehatry fitantanam-bolam-panjakana ny Nandritry ny taona 2012, ny paikadin 'ny Governemanta amin' ny politika ara-tetibola dia miompana amin'ny fahamalinana hatrany. NY fandaniana dia nanaja ireo fepetra momba ny tetibolam-pandaharanasa ary niankina tamin 'ny vola voaangona noho ny tsy fisian niditra' ny fanampiana avy any ivelany. Hatramin 'ny faran' ny volana jolay 2012, ny fatiantoky ny tetibola dia voafehy ho 87.6 miliara Ariary, izany hoe 0.4% n ' ny harikarena faobe izay novatsian 'ny Taratasim-bolan' ny tahirim-bolam-panjakana avy amin'ny sehatry ny banky.
NY vola miditra avy amin'ny hetra dia nisy fitomboana ihany raha oharina tamin'ny Gadfly-dasa, izany hoe 1 297.9 miliara raha toa ka 1 Ariary 247.3 miliara MGA ny taona 2011. Izany fiakarana izany dia azo indrindra indrindra avy amin 'ny vola niditra tamin' ny faditseranana izay nitombo 8.0% Raha lafiny fandaniana indray No. jerena, ny tontalin ny'ny hatramin 'ny faran' fandaniana ny volana jolay 2012 dia nahatratra 1 577,8 miliara raha toa ka 3 MGA 028,4 MGA ny vinavina 'ny faran' hatramin miliara ny taona 2012. Fandaniana mikasika ny karama ary koa ny fandaniana Ireo ho year ' ny fampandehanan-draharaha dia nitentina 653.2 miliara sy 324,9 miliara avy Ariary-Ariary. Etsy andaniny, ny fandaniana ho year 'ny hana-pamokarana, izay nihenana ny fitsitsiana sy ny fisian tsy noho tokoa' ny famatsiam-bola avy any ivelany sasantsasany, dia nitentina 361.1 Ariary sisa miliara. NoHo izany, ny fatiantoka ara-tetibola dia tombanana ho 358,3 izany hoe 1.6% year hoa MGA miliara'ny taona 2012.
Ivelany Ny Sehatra toe-danjam-pifanakalozanam-bola ivelany dia nitotonganana raha oharina tamin somary'ny taona 2011, ka ny toe-danja ankapobeny dia nahitana fahabangana 167.0 Tapitrisa DTS, raha nisy ambimbava 79.9 Tapitrisa DTS izany ny taona 2011. Manazava izany ny fitotonganan'ny fivezivezenin 'ny renivola, noho ny tsy fisian' ny famatsiam-bola avy any ivelany. Kanefa, ny fidiran'ny renivola ho year ' hana-pamokarana avy any ivelany ny, ho year 'fitrandrahana year-kibon Haren ny' ny tany ohatra, dia tsy nahitana fiovana firy.
Ankoatrin 'pachá, ny hanisisan' ny toe-danja ara-barotra ivelany dia nahitana fitontonganana, ny fatiantoka izay nahatratra 685,1 Tapitrisa DTS tamin 'ny taona 2012, raha nahatratra 596,1 Tapitrisa DTS izany tamin' ny taona 2011.
Sehatra ara-bola Nandritry ny taona 2012, ny politika ara-bolan' Banky Foibe ny ho hatrany malina. NY firotsahany year - tsehatra eo amin'ny Tsenam-bola vahiny, amin'ny mampiovaova ny sandam-bola fotoana, dia nahafahana sandan ny nitana'ny Ariary. Fanampin 'izany, noho ny farisarisan' ny asa fihariana, fampisamboram-bola ho year ' ny toekarena dia nijanona ho kely hatrany.

II. VINAVINA ARA-TOEKARENA SY ARA-BOLA HO year ' NY TAONA 2013 Tanjona momba ny fitomboan 'ny harinkarena sy ny fisondrotry ny vidim-piainana Ny fitomboan' ny Harinkarena Faobe ho amin'ny taona 2013 dia vinavinaina ho 2.8%. Tsara ny vinavina amin 'io io noho ny firoboroboan taona' ireo seha-pamokarana telo. IO fientanan'ny toekarem-pirenena io dia noho ny fahatsaran 'ny vinavina-amin' ny fambolena sy ny fiompiana, ny fandrosoana Matt amin 'ny fitrandrahana Haren year-kibon' eo haingana ny tany ary ny firoboroboan'ny seha-pamokarana fahatelo. Fitomboana 2.5%, 3.7% 2.9% No. ary ho hita avy amin'ny seham-pamokarana voalohany, faharoa ary fahatelo. Ankoatra izay, ny fanomanana ny Filoham-pirenena sy solombavam-bahoaka ary anivon eny desert ' ny kaominina ho amin'ny taona ho avy dia azo lazaina fa mitondra voka-tsoa amin'ny toekarena satria mampazavazava kokoa ny ho avy ho year ' ny mpandraharaha.
EO amin'ny seha-pamokarana voalohany, fitomboana 2.5% No. vinavina. Niakatra be io raha oharina tamin 'ny taona lasa (0.2% taona 2012), raha ny vinavinam-pitomboana amin' ny vokatra-amin'ny fambolena sy fiompiana ny jono No. jerena ary. Araka izany, tokony hahitana fitomboana 3.1% 3.0% ny fiompiana sy ny jono ary fambolena ny. NY fanagiazana ny antsokosoko ny hazo sarobidy fanondranana dia hametra ho - 2.0% ny fivoaran 'ny vokatry ny fampiharana ny nanomboka tamin Lalana hazo sampam-pamokarana' ny taona 2011.
Manaraka izany, ho year ' seha-pamokarana faharoa indray ny, dia hahatratra 3.7% tamin ny tahaka'ny taona lasa ny fivoarany. IO fiakarana io dia avy amin'ny fitomboan 'ny famokarana ataon' ny orinasa sy ny fanombohan 'ny fanondranana ataon' QMM ny Sherritt. Seha-pamokarana year-kibon Haren NY'ny tany dia vinavinaina hitombo 42.4%. Ankoatra izay, koa firoboroboan 'ireo sehatra mifandray amin' ny hiavaka ny fanorenan-trano sy ny asa vaventy: parish fanorenan-trano (4.5%), momba ny vy (2.3%),... NY ezaka ataon' Fanjakana sy ny sehatra tsy miankina amin 'ny alalan' ny ny fandraisana fepetra samihafa fikarohana lane-barotra vaovao sy ireo dia heverina fa hitondra vokatsoa. Hitombo 6.6% ohatra ny vokatr 'ireo indostria mpamokatra sy labozia ary 3.2% kosa vokatr ny savony' ireo orinasa afakaba.
Ho year ' ny seha-pamokarana fahatelo, fitomboana ambangovangony 2.9% No. vinavinaina. IO fivoarana io dia avy amin'ny fitomboan 'ny asa fihariana mifandray amin' ny fanorenan-trano sy ny asa vaventy (3.1%) ateraky fametrahana fotodrafitr 'asa fitrandrahana Haren year-kibon' ny ny tany sy ny fitrandrahana download. Tsara ho marihina ihany koa ny fiveranana-amin 'ny laoniny miandalana eo amin' ny sehatry ny fizahan-tany izay hitarika fampandrosoana ny fitaterana sampana (4.1% ho year ' ny fitateranam-pandeha). Ankoatra izay, ireo sehatra mifandraika amin'ny ara-bola dia handroso haingana (5.0% ho year ' ny Banky), ary ny sehatry ny fifandraisan-davitra, anisan' tsy sehatra ireo dia voakasiky ny fahasahiranana Matt eto amin'ny there, dia hivoatra 3.2%.
Raha ny mikasika ny fisondrotry ny vidim-piainana, 6.2% No. vinavina ho year ' ny taona 2012, hiakatra

hatramin 'ny 7.4% izany amin' ny 2013. NY fahasahiranana ara-toekarena manerana year 'izao tontolo izao, izay mampihena ny vidin' ny parish fototra sy ny download amin 'ny tsena iraisam-pirenana No. mahakely ny fisondrotry ny vidim-piainana amin' ny taona 2012.

Tanjona eo amin'ny sehatry ny fitantanam-bolam-panjakana Mba tantana Ang-panjakana hampahomby ny fampiasana ny tetibola sy ny hahatsara, dia ho tohizan 'ny Governemanta fanavaozana izay efa natomboka tamin ny' ny taona 2004. NoHo ny fiarenan-doha miandalana amin'ny sehatry ny fihariana, ny vinavina natao dia mifototra amin'ny tetibola ara-penitra sy voafehy. NoHo izany, ny fahatsarana ny Asam-panjakana sy ny fifehezana ny fatiantoka ara-tetibola No. Friday rehefa voalanjalanja ny fampidiram-bola sy ny fandaniam-bolam-panjakana.
NY fidiram-bola amin'ny taona 2013 dia mifandraika amin'ny famokarana sy ivelany anatiny.
Heverina ihany koa ny fampiharana ara-ketra nanohana ny fandraharahana izay politika fa dia hiantoka ny fidiram-bolan' Fanjakana ny. Vokatr'izany, 323.2 Ariary ny fidiram-bola, izany hoe niakatra miliara hitomboana ho 2 721,0 miliara ilay MGA 2 397,8 miliara MGA teo aloha. NY 'ny tsindrinketra mifanaraka amin' tahan io dia 11.4% n ' ny Harinkarena Faobe.
NY fandaniam-bolam-panjakana dia heverina hiabo 264,3 miliara MGA raha oharina ny tamin 'izay voafaritry ny Lalana mifehy ny fitantanam-bolam-panjakana 2012 ary Brad hohamafisina hatrany anefa ny politikan' ny fitsitsiana. Andanin'izany, momba ny fampandehanan-draharaha izay fandaniana ny 2 329.5 miliara MGA teo aloha dia ho lasa 2 378,0 miliara MGA, izany hoe hisy fitomboana 2.1%. Izany fitomboana izany dia vokatry ny fikarakarana ireo desert izay hametrahana ny Repoblika sy ny hampandehanana tsara ny panjakana Asam faha-IV. Ho year ' hana-pamokarana indray ny, dia hisy fitomboana kely 6.7% izany raha oharina amin 'ny Lalana tetibola 2012 noho ny fiakaran ny mifehy' ny famatsiam-bola anatiny.
NoHo ny famerana ny fandaniana azo atao ho 13.9% n 'ny Harikarena Faobe sy ny fifandanjan' ny vola miditra sy mivoaka amin'ny tetibola dia tokony hihena ny fatiantoky ny tetibola ka 0.6% Harinkarena Faobe izany taha izany raha 1.6% tamin ny'ny taona 2012. Mitentina 140.2 miliara izany fatiantoka izany raha 358,3 miliara tamin Ariary MGA ' ny taona 2012. NY famatsiam-bola ilain 'ny Governemanta amin' ny taona 2013 dia hihena ary vinavinaina hifanaraka amin 'ny fahafahan' ny rafitra ara-bola, na avy amin'ny banky izany na ivelan'ny banky, hizaka io fatiantoka io.
Vinavina ho year 'ny sehatra ivelany Amin' ny taona 2013 dia hitombo 10.9% ny fanondranana entana noho ny fitomboan 'ny vokatry ny Haren year-kibon fanondranana' ny tany, etsy andaniny anefa dia 9.6% ny fitomboan'ny fanondranana vokatra mahazatra. Fanafarana entana kosa NY dia hitombo 8.6% ka 22.2% avy amin'ny fanafarana parish 13.9% avy amin 'ny fanafarana ataon' ary ny orinasa afakaba araka ny filany mba hahatratrarany ny tanjona napetraka. Azo adika ho fihatsaran 'taham-pandrakofan ny' ny fifanakalozana ara-barotra amin 'ny ivelany ny fizotry ny fivoaran any' ny fanondranana sy fanafarana entana.
NY hana-pamokarana avy any ivelany izay mibahan-toerana indrindra amin 'ny fivezivezen' ny renivola avy any ivelany dia hahatra 606,8 tapitrisa raha 531.2 tapitrisa izany tamin DTS DTS'ny taona 2012.

Zava-kendrena momba ny politika ara-bola Ho voafehy ny sehatra ara-bola na dia eo aza ny fitomboan'ny trosan 'ny toekarena (31%), noho ny fihenan' ny fitrosana 'ny fanjakana has' ataon ny fampihenana ny fatiantoka ara-bola. NoHo izany, voafetra ho 7.4% ny fisondrotry ny vidim-piainana.
EO anatrehan 'ny fivoaran' ny fifanakalozana-amin 'ny ivelany, ny Friday amin been any' ny taona 2013 dia fihenana 1.6% amin 'ny sandam-bola MGA oharina amin' ny DTS. NoHo izany ny sandam-bola 3 381.9 ariary isaky ny DTS tamin'ny taona 2012 dia ho lasa 3 437.1 ariary isaky ny DTS amin'ny taona 2013. Ho tsapa any amin'ny fiafaran 'ny taona fa hisy fitomboana ihany tahiry ivelany year ny' ny banky foibe.

A. NY VOLA MIDITRA 1. HETRA Ho year ' ny taona 2013, ny fitantanana ara-ketra dia mandray anjara amin 'ny fanatanterahana ny politika ara-toekarena sy sosialin' ny fitondram-amin 'ny fampidirana ao stay' panjakana ny fandaharana mikasika ny fepetra manaraka manaraka ireto ireto hetra:-tahan 'ny hetra amin' ny fampidinana ny vola miditra sy ny mitovy aminy (IR, HDI, IRSA, IRCM, IAPI) 21% ho 20%;
-fanohizana ny fepetra famporisihana fampihenan-ketra amin 'ny fampiasam-bola mahakasika ny sehatr' asa fizahan-tany, indostria ary ny tao-trano sy ny asa vaventy.
-fanohanana ireo orinasa madinika sy salasalany malagasy miasa amin 'ny sehatra ny asatanana sy ny kanto amin' ny alalan 'ny fametrahana rafitra ahafahana ny fandaniana tamin manaisotra' ny madinika (goodies) sy tao-kanto novokarina teto been fantastic year-toerana;
-fanatsorana ireo fomba arahina ara-ketra, indrindra: o fanafoanana ny fangatahana fahazoan-dalana ara-panjakana mialoha ny fampihantonana ny fandoavana ny ampahan-ketra fandoa mialoha;
o fanoloana ho fanambarana tsotra ny fangatahana fahazoan-dalana mialoha ahafahana miasa ho year 'ireo' asan ny mpamongady, entana ary mpanao taozava mpanafatra - baventy;
o fahazoana as antoka avy amin'ireo orinasa mpampindram-bola mikasika ny fampiatoana ny fandoavam-bola.
-tahan 'ny hetra tsy mivantana alaina amin' ny fampiakarana ny fandaniana momba ny sigara.
-fantastic ampahany amin'ny: o hetra tambatra ho year 'ny Antenimieran' ny Varotra sy ny Indostria;
o hetra alaina amin 'ny tombom-barotra amin' ny fananana big tamin 'ny alalan' ny famindrana ny tahirin-tanim-panjakana, ho year ' ny Tahirim-bolam-pirenena momba ny fananan-tany.
-fanohizana ireo fepetra fanatsarana ny fanaraha-maso ireo fifanakalozana ny ady amin 'ireo sehatr' asa tsy manara-dalana ary ny fanatsarana ny fampidiran-ketra koa: o fampiharana ny hetra amin'ny vola miditra mitsitapitapy ho year ' ireo mpanafatra entana tsy laharam-pamantarana manana ara-ketra.
vola o once hanao filazana ireo narotsaka ho year ' olon-kafa ho year 'ireo mpanao saikin' asa tsy toeram-piasana raikitra Mañana vahiny eto Madagasikara;
o once hanao filazana ireo flew lany.
Natao ihany koa ny fanohizana ny famotsoran-ketra mikasika ny saram-pandovana, fanadiovana, fampanarahana toetr 'andro, fanitsiana ireo fahadisoana ara-materialy, fandrindrana sy fampitoviana amin' ireo lalana hafa mba hamenoana ireo fepetra ankehitriny.
2 FADITSERANANA 2-1-FEHEZAN-DALANA MOMBA NY FADITSERANANA 'ny fandrindrana ny fampiharana ny Fehezan-dalan' stay Ao ny Faditseranana ireo far natao dia miompana amin'ny famaritana ny PA-potoana tokony ho raisina ho year 'ny famoriana ny trosan' ny faditseranana mikasika ny sata fampidirana amin 'ny fotoana voafetra, ny fanatsarana ny entana nafarana ary ny far eo ambany mason-fanaraha' faditseranana andaniny, ary ireo fepetra apetraka momba ny ho year 'ny fampiasana ny sisa tsy lany tamin farany' ny famokarana , ny fakofako ary ireo potika azo avy amin'ny fanodinana, ankilany.
Izany, fehezan-dalana mikasika ny fepetra ireo Ankoatra ho year ' ny famelana ho year ' ny fanjifana ireo entana nafarana ho ampiasaina amin 'ny sata fampidirana amin' ny voafetra sy ny fanatsarana entana nafarana ny fotoana dia nahitsy mba hialana amin'ny alalana ny fandoavam-bola mihemotra ankolaka fantastic na fandoavam-bola mielanelana. Tsara fa ireo sata ireo mantsy marihina dia ahafahana manafatra entana izay tsy maintsy hahondrana avy eo ka miantona ny fandoavana ny h sy hetra ary ireo fandrarana mampiditra miompana amin'ny lafiny ara-toe-karena. NoHo izany, ny famelana ho year ' ny fanjifana dia tsy tokony ho ekena raha noho ny tsy azo anoharana antony tsy azo na noho ny tsy tanteraka hanondrana indray ilay entana fahafahana.

2 2-Lynn-Bennett MOMBA NY FADITSERANANA Ireo far nentina tao anaty Lynn-Bennett amin'ny faditseranana dia mifandraika amin'ny fiarovana ny tontolo iainana, ny fanampiana sy fampiroboroboana ny orinasa Malagasy ny fampiroboroboana ny sehatry ny fiompiana sy fambolena ary ny fanatsarana ny sehatry fiaraha-monina toy fanabeazana sy fahasalamana ny ny ny. NoHo izany, dia ireto avy ny fepetra noraisina:-fanafoanana ny habantseranana ny fanafarana mandeha amin ny herin fitaovana amin'ny angovo azo havaozina mba ho fiarovana ny tontolo iainana;
-fampidinana ny tahan 'ny habantseranana ny fototra sy ny miditra sasantsasany mba ahafahan singa parish mahakasika' ny orinasa malagasy mifaninana tsara amin 'ireo orinasa hafa amin' ireo there manodidina;
-tahan 'ny habantseranana eo amin' ny fampanitsina ny ampahany sy ny kojakoja ary ny fitaovam-pamokarana;

-fanafoanana ny habantseranana-amin 'ny fitaovam-pamokarana ilain' ny sehatry ny fambolena sy ny fiompiana ho noraisina tamin efa fepetra ny fanohizana'ny mifehy ny Fitantanam-bola teo Lalana aloha;
-fanafoanana ny habantseranana-amin'ny otrikaina tsy nafarana fonosina;
-fanafoanana ny habantseranana-amin'ireo boky gazety mivoaka tsy tapaka mba sy ho fampiharana ny "Florence agreement".
Ary farany, ao stay ' ny fanazavana sy ny mitovy fampiharana "harmonized system of Designation and Codification of goods", dia nasiam-panovana ny "UQN' ao anaty lazambidin'ny fadintseranana mba hanamora ny fampiasana ny rehana iraisam-pirenena."

B. NY FANDANIANA 1. NY TONTOLON 'NY FANDANIANA Ao stay' ity Lalana 2013 ity ny fampiharana ny politikam pitsitsiana tetibola ny mifehy dia Ed hotanana hatrany, ary hasongadina amin' ireo fandaniana ny desert izay mahakasika izany

hahatongavana any amin'ny Repoblika fahaefatra. Araka ny tetibola voafaritra ao stay ' ny PACEM, dia 60 miliara MGA No. tetibola anjaran 'ny Fanjakana malagasy entina manatanteraka ireo desert amin' ny taona 2013. Ankoatra izany, ireo fandaniana manana fiantraikany mivantana any amin 'ny vahoaka eo amin' ny sehatry ny December ary koa ny fampandehanana tsara ny raharaham-panjakana dia tsy ho latsa-danja amin'izany. Indrindra ny fitandroana ny filaminan'ny fananana sy ny vahoaka; NY fanamafisana ny filaminana ara-tsakafo, ny fanatsarana ny fahazoana ireo sehatrasa mahakasika ny fahasalamana sy ny fanabeazana, ny fampiroboroboana ny sehatrasa angovo, ary ny fanondrotana ny sehatry ny fizahan-tany;
Araka izany, totalin 'ny fandanian' ny Fanjakana ny ho year ' ny taona 2013 dia hitentina 3 122,0 miliara Ariary.
2. NY FANDANIANA MOMBA NY KARAMA Ny fandaniana momba ny karama ho year ' ny taona 2013 dia hitentina 1 351,5 miliara raha toa ka 1164,0 miliara tamin Ariary MGA ' ny taona 2012, izany hoe nisy fisondrotany 16.1%. Izany fiakarana izany dia voamarina noho:-ireo fepetra mikasika ny tsirairay toy ny fisondrotana ambaratonga amin'ny asa, fandehanana misotro ronono ny hitentina 53.0 miliara MGA;
-ny fepetra ara-tsokajy, mahakasika ny fanarenana ireo tambin-karaman indrindra'ireo mpampianatra mpikaroka ireo mpampianatra ao amin 'ny Ministeran' ny Fanabeazam-pirenena (tambin-karamam-pikarohana sy tambin-karama momba ny fahalaviran-toerana) 48.0 miliara MGA hitentina;
-fantastic arak toerana ny'asa vaovao ho year 'ireo filana mety hisy manerana ireo ministera, indrindra eo amin' ny Ministeran 'ny fahasalamana noho ny fahavitan' ny Hopitaly Manarapenitra;
-86,0 miliara MGA handoavana ny sisa tsy voaloa amin'ny tahiry CRCM.

3. NY FANDANIANA AMIN 'NY FAMPANDEHANAN - DRAHARAHA Ny fandaniana-amin' ny fampandehan-draharaha dia hitombo 9.3% raha oharina tamin'ny mifehy ny tetibola 2012 Lalana, izay 754, 8miliara MGA aloha ka 824,7 miliara MGA lasa teo. NY fandaniana ho year ' ny tambin-karama dia nampifanarahana tamin'ireo sora-bola nasiam-panovana tamin 'ny taona 2012 ka mampiditra ireo fangatahana sora-bola fanampiny, ary hitentina 90.9 miliara Ariary, izany hoe hisy fisondrotana 5.7% raha ampitahaina ny tamin' ny 2012. NY fandaniana momba ny entana sy ny raharaha ary ny famindram-bola kosa dia mitotaly 733,7 miliara MGA, ary mitentina 215.6 tapitrisa sy 518,1 tapitrisa avy Ariary-Ariary.
4 NY FANDANIANA HO year ' NY HANA-PAMOKARAM-PANJAKANA (FHPP) Na dia eo aza ny tsy fisian'ny famatsiam-bola avy any ivelany dia vinavinaina ho 744,0 miliara MGA ny fandaniana ho year ' ny hana-pamokaram-panjakana amin'ny taona 2013 ao stay 'ny tetibolam-panjakana ankapobeny ka 697,0 miliara MGA izany tamin toa raha' ny taona 2012, izany hoe hisy fitomboana 6.7%.
Hitentina 520,2 miliara MGA ireo hana-pamokarana avy amin'ny famatsiam-bola ivelany toa 223.8 miliara izany MGA ka raha ho year ' ny famatsiam-bola anatiny. Tsiahivina fa ireo fandaniana ho year ' ny fampiasam-bola vatsiana eto anatiny dia novinaina ireo tetikasa manaraka ny laharam-pahamehan araka'ireo ministera isan-tsokajiny.
Araka izany, dia azo tarafina amin'ny alalan 'ireto, ireto ireo laharam-pahamehan manaraka fitsinjaran-tsehatra' ny Governemanta: 21.9% ho year ' ny sehatra famokarana, 25.7% ho year 'ny sehatra fotodrafitr' asa, 22.5% ho year ' ny sehatra December, ary 29.9% ho year ' ny sehatra fitantanan-draharaha.
FITSINJARAN 'NY FHPP ISAN-TSEHATRA AMIN' NY 2013 Ity tabilao manaraka ity dia maneho ny fitsinjaran'ny FFBP: SEHATRA FAMATSIAM - BOLA IVELANY ANATINY FITAMBARANY Famokarana 18.7% 3.2% 21.9% Fotodrafitr'asa 20.7% 4.9% 25.7% December 17.1% 5.4% 22.5% Fitantanan-draharaha 13.6% 16.4% 29.9% 70.1% TOTALINY 29.9% 100.0% Sehatra fotodrafitr'asa sy famokarana Ny mifehy ny tetibola 2013 Lalana dia maminavina ny hanome 25.7% year ' ny FHPP ho year 'ny sehatra fotodrafitr' asa. Ireo asa fampiasam-bola ao amin'io sehatra io dia hifantoka amin'ny fanohizana ny fampiroborobona ny angovo, ny angovo azo havaozina indrindra. NY fanamafisana ireo ezaka amin'ny fanarenana ireo lalana sy ny filaminana ara-tany dia hotohizana. NY fahazoan'ny mponina rano fisotro madio sy ireo fotodrafitr 'asa fanadiovana sy ara-pahasalamana eny amin' ny andrenivohitra ambanivohitra sy toerana dia hamoraina sy hamafisina.
Ho year ' ny sehatra famokarana, amin 'ny alalan' ny 21.9% ny fitambaran'ny sorabola ho year ' ny FHPP izay azony ny laharam-pahamehana dia natokana ho year ' fanentanana ny famokarana eo amin 'ny sehatra fambolena amin' ny ny fifehezana ny rano, ny fampiasana ny masomboly efa natsaraina ny fampivoarana ny mba haha enti-milina fambolena, ny fampiharana ny teknikam-pambolena izay mifandraikaminy ny. NY fiarovana ny tontolo iainana sy ny fitantanana ireo voajanahary ao stay Haren ' izany ny ady amin 'ny fitrandrahana tsy ara-dalana ireo hazo sarobidy, ny fizarana-amin' ny fiovaovan 'ny toetr' andro, ny fampivoarana ny sehatry ny fiompina lelan'omby sy ny fiompiana ron'akoho amam-borona ary ny fanamafisana ny filaminana ara-tsakafo ho year 'ny akoran' ny fiompiana sy ny jono dia hitoetra ho vaindohan-draharaha ho year 'ity sehatr' asa ity ho year ' ny taona 2013.
December fitantanan-draharaha Ny sehatra fandraharahana sy Sehatra dia mitana 29.9% ny fitambaran'ny sorabola ho year ' ny FHPP. Anisan' laharam-pahamehana ireo dia ny fanohizana ny fanasongadinana ny fitondrana tsara tantana ary koa ny fanadiovana ny fitantanana ara-tetibolam-panjakana sy ny fanamafisana ny filaminam-bahoaka.
Raha lafiny ara-tsosialy kosa, 22.5% ny FHPP indray ny dia natokana ho year 'ity ity ao stay sehatra' ny mifehy ny tetibola 2013 Lalana. Hapetraka ho laharam-pahamehana amin'izany ny fanatsarana ny manantona ireo sehatra fototra toy ny fanabeazana sy ny fahasalamana fahazoana, indrindra ho year ' reny sy zaza, fa indrindra ihany koa ny ny ho fanampiana amin'ny fiatrehana ireo loza ara-boajanahary.
C. NY TROSAM-PANJAKANA TROSA IVELANY Ny fandaniana momba ny famerenan-trosa amin'ny taona 2013 dia mitentina 288,7 miliara MGA rehefa nialan'ny fanalefahana rehetra. Mizara ho renivola 232.7 miliara ary zanabola mitentina 56.0 miliara izany Ariary-Ariary. Voaray ao stay 'ireo ny vola tsy naloa momba ny trosan' i Libia (49.0 miliara Ariary) sy Rosia (60.0 miliara Ariary). IRETO flew tsy naloa ireto dia vokatry ny fiatoan'ny fandoavan-trosa noho ny tsy filaminana ara-politika ho year ' ity ary ny fiandrasana ny fanasoniavana ny fifanarahana voalohany ho year ' ny faharoa.

TROSA ANATINY Ny vesatra ny efaina ao stay trosa'ny lalana momba ny teti-bolampanjakana 2013 dia mitentina 145.9 miliara Ariary. NY zanabola avy amin 'ny "Good of the treasure by auction" (BTA) mahatratra 105.3 miliara MGA No. lehibe indrindra ao stay' izany. Ankoatra izany, dia ao fandaniana ateraky ny famadihana ny ho taratasim-bola ny trosan' Banky Foiben 'i Madagasikara (BFM) amin' ny ny Fanjakana, izay mitotaly 40.0 miliara Ariary.
NY zanabola efaina amin'ny taona 2013 dia hihena noho ny fahivan 'ny tombana momba ny zanabola-amin' ny BTA. NY 'ny tahan' salan ny zanabola-amin 'ny ankapobeny ao amin' ny mifehy ny fitantanam-bolam-panjakana Lalana dia vinavinaina ho 7.5%.
D. NY KAONTY 'NY TAHIRIM - BOLAMPANJAKANA Ao stay' MANOKAN Lalana mifehy teti-bolam-panjakana 2013 ny ny, ny kaontim-barotra dia hifandanja ka hahatratra 321.5 miliara MGA ny vola miditra sy mivoaka. Amin'ny ankapobeny dia ny tahirimbola-fisotroan dronono, mitentina 311,3 miliara MGA No. tena mamaritra io kaonty io.
NY fandraisan'anjara ataon 'ny Fanjakana malagasy amin' ny sampan-draharaha iraisam-pirenena ho amin'iny taona 2013 dia mitentina 22.5 miliara Ariary, ka ny 16.0 miliara MGA amin'ireo dia hotanterahina amin 'ny alalan' ny "T-bills". NY vola avoaka mikasika ny fandraisan 'anjaran' ny Fanjakana amin'ny orinasam-panjakana dia mitontaly 30.5 miliara Ariary. Mandrafitra izany amin 'ny ankapobeny ny fampiakarana ny renivolan' ny orinasa "Air Madagascar" (25.0 miliara Ariary) sy SECREN (4.0 miliara Ariary).
Famadihana NY ho renivola ny vola nampindramin'ny Fanjakana ny JIRAMA kosa dia ilana sorabola mitentina 100.0 miliara MGA ao stay ' ny teti-bolampanjakana 2013.
E. NY VOLA ATERAKY NY fantastic SY NY FANAMPIANA AVY ANY IVELANY Ny famerenam-bola noho ny fampisamboram-bola ataon 'ny Fanjakana (FCV) amin' ny fampiasana ny fantastic avy any ivelany dia vinavinaina ho 0.4 miliara Ariary.
F. NY FAMADIHANA HO RENIVOLA NY TROSAM-PANJAKANA Ny fanentsenana ny fatiantoka ara-teti-bolan anatiny' Fanjakana ny dia hatao amin'ny alalan 'ny findramam-bola eo amin' ny sehatry ny banky sy ny tsy banky, amin 'ny alalan' ny BTA. Hitombo 113.0 miliara MGA araka ny antontan-trosan 'amin fanjakana ny' izany iny taona 2013 iny.
NY fanampiana avy amin 'ny mpiara-miombon' avy any ivelany, miendrika fampindramam - bola, Friday antoka ho famatsiana ny fandaharan 'asan' ny hana-pamokaram-panjakana amin'ny taona 2013 dia 224.6 miliara MGA ahatratra.
Toy izany No. antonanton'izao Lalana izao.























Law No. 2012 - 021 carrying finance law for law No. 2012 2013 - 021 carrying finance law for 2013 Congress of the Transition and the Superior Council of the Transition have adopted in their respective sessions of November 20, 2012 and December 4, 2012, the law whose content follows: I - tax provisions ARTICLE 1 subject to the provisions of this Act Finance Act the perception for the benefit of the State budget and the local authorities, contributions, tax and customs duties and taxes,

as well as products of public revenue will be made in the year 2013 in accordance with the laws and regulations in force.

ARTICLE 2 General Tax Code the provisions of the General Tax Code are supplemented and modified as follows: book I taxes State first part income tax on the income and ASSIMILATED title first income tax under part I tax on income (IR) chapter II field of APPLICATION SECTION IV people IMPOSABLES Article 01.01.05 Add to this article a paragraph III as follows : "III - any person not registered according to the provisions of articles 20.05.01 and 20.05.02, making imports of goods, is subject to income tax."

Chapter IV BASE of taxation Article 01.01.10 change writing of the 2nd paragraph and add a 14 () in this article: "it is established under deduction of charges for the acquisition or retention of revenues and necessary to the operations of the company making the purpose of invoice complying with the terms of article 20.06.18, as appropriate, including:" "(14) of the goodies and works of arts produced locally by the Malagasy companies and for which the implementing rules will be fixed by. Regulation. ' Chapter VI tax Article 01.01.13 change the 2 nd paragraph II of this article as follows: "in any case, a downgrade of taxation system is allowed regardless of the turnover achieved later.
Chapter VII the tax calculation section 01.01.14 change the writing of I and II of this article as follows: "I-the tax rate is set at 20p.100.
For the calculation of the tax, the taxable profit is rounded to the lower thousand ariary.
The amount of tax calculated according to the preceding provisions is reduced, on justification, of the amount of tax on the income from capital (IRCM) furniture when taxable income includes income giving rise to payment of this tax, without this operation can result in a tax refund.

By derogation from the provisions of article 01.01.02 above, all people entering the field of application of this tax, regardless of the outcome, are subject to a minimum of perception as soon as they exist on January 1 of the tax year.
Are particularly considered as existing taxable persons who are not struck from the trade register, or even removed from the trade register, which have not yet deposited the Act of liquidation - sharing or their declaration of cessation of activity at the office or tax centre territorially competent.
In any case, the tax in respect of a fiscal year cannot be below the minimum fixed below:-Ar 100 000, plus 5p.1000 of turnover annual duty-free of the exercise for the taxable persons operating industrial, mining, agricultural, craft hotel, tourism or transport;
-Ar 320 000, plus 5p.1000 of the turnover tax of the exercise for other companies.
However, this minimum is reduced to 1p.1000 of the turnover tax during the year considered for taxpayers selling fuel at retail.
The mutual microfinance institutions are free of income tax and the minimum of perception during the first 5 years from the date of their final constitution, and receive a discount of 50p.100 until the 10th year.
No mutual microfinance institutions are free of income tax and the minimum collection for the first 5 years from the date of their final constitution.
Approved management Centres are free of income tax and the minimum collection during their first 3 years of existence.
Companies that invest in the production and supply of renewable energy can benefit from a tax reduction equal to the tax corresponding to the investment 50p.100. However, the right to reduction that can be used in respect of the taxation year may not exceed 50p.100 of the tax actually due. The remainder be carried forward in the same limit to clearance, on taxes for the following years.
Also benefit from the provisions of the preceding paragraph the tourist, industrial and buildings and public works companies.
However, eligible investment will be fixed limited, if any, by regulation.
In any case, the application of these provisions provides the company for the payment of the above minimum of perception. The terms of these provisions are established by regulation.
II - To the persons referred to in article 01.01.05 II, applied a rate of 10p.100 on the amounts of money paid to individuals, companies, or other entities that do not have any fixed place of business in Madagascar, compensation of any kind materially provided benefits or actually used in Madagascar.
The tax is the responsibility of the recipient of income. It is retained and paid to the tax receiver territorially competent by the representative accredited to the Ministry of tax regulation who undertakes to comply with the obligations to which are subject taxpayers exercising in Madagascar, within a period of one month following that in which the withholding was made.
Absence of representative, the party, whose service is actually rendered and materially executed, must proceed the withholding and payment of such tax in the same period. The penalties are related are the responsibility of the person making the deduction as appropriate.
Any import of goods made by the persons referred to in article 01.01.05 III, must be a perception of income tax equal to 5% of the CIF (cost-insurance-freight) value of imported goods. Failure of CIF value of imported goods, the tax is calculated on an equivalent value of goods on the market. This tax collection is provided by the agents of the tax administration before removal of the goods at the level of the customs administration.
The tax so paid in no way represents a down payment on a any tax.


The terms of these provisions will be fixed by decision of the Minister in charge of tax regulations. "Chapter VIII payment of the tax payments PROVISIONNELS section 01.01.15 change the writing of this article as follows:"the tax on the income of the current year is being a perception by instalments based on taxes due in respect of the previous year in conditions that will be set by decision of the Minister in charge of tax regulations.
The taxpayer taking the view that the amount of the payment is equal to or greater than the contributions which will be ultimately accountable may dispense with any other payment of deposit for the current year by giving the agent responsible for the collection of taxes from the previous year, before the date required for such payment, a statement dated and signed.
For holders of public procurement, it is also perceived a deposit of the total amount of the market 5p.1000 upon registration of the contract.
If it turns out that law actually due is less than payments settled according to the above provisions, the overpayment opens right to a tax credit to be certified by the administration taxes and which can be charged to the subsequent regulations of rights the same nature."

Chapter X OBLIGATIONS of taxpayers Article 01.01.17 change the drafting of 3 ° of this article as follows: "(3) for people whose financial year closing date is different from the one defined in the 1 ° and 2 ° above: to no later than the 15th day of the fourth month following the close of the financial year.»

Article 01.01.20 remove the 3 rd and 4 th paragraphs of this article. Article 01.01.21 the drafting of this article as follows: "legal persons and natural persons under the system of simplified reality under article 01.01.13 - II are required to holding an accounting following the minimum cash system or cash basis showing the gross operating surplus, to which are attached:-the statement of operating expenses." -the table of depreciation.
For the application of the tax legislation, they must keep a record of purchases and receipts. This register is side and initialled by the inspector or the territorially competent tax controller before commissioning.
The declaration, duly signed, must be sent to the inspector or to the controller of taxes on the place of taxation which delivers receipt.

Companies selling at retail subject to the regime of the real or simplified reality, who do not have the ability to issue during each sales invoice with the required mentions, are allowed to establish a document in lieu of vouchers, on sales made during the period under review are summarized on a monthly basis.

Legal entities and individuals subject to one of two regimes of the income tax that purchase goods from persons and undertakings referred to in article 01.02.02, are allowed to establish on behalf of their suppliers of documents in lieu of bills, provided that the goods are intended for resale in the State, that these documents contain the name ", the exact address and the tax ID number online of the supplier, the nature of the goods, unit prices and the price total, and that these sayings are certified accurate by the vendor on the document itself."
Title II tax synthetic chapter I principle 01.02.01 article writing this article as follows: "there shall be established a single, known as tax 'Synthetic tax', representative and discharge the tax on the income and taxes on the numbers business, perceived in the decentralized territorial communities the National Fund for the integration of the informal sector, and the Chamber of commerce and industry at a rate of 35p.100 for the Region. , 60p.100 for the municipality, 2p.100 for the National Fund for the integration of the informal sector, and 3p.100 for the Chamber of commerce and industry. ' Title III tax on the income SALARIAUX and ASSIMILATED (IRSA) Chapter VI DETERMINATION of tax Article 01.03.16 change following the scale has to the IRSA: A. common law - Ar 250 000 0p.100 - upper Ar 250 000 20p.100 however, the amount of the tax to pay for upper Ar 250 000 must not be less than 200 Ar.
Title IV tax on the income of capital furniture chapter II B - calculation of the tax section 01.04.04 replace "21p.100" by "20p.100" rate in the 2nd paragraph of this article.
Title V tax on the more VALUES real estate (IAPI) SECTION I principle Article 01.05.01 create in this article a 2 nd paragraph to read: "30% tax on the more Values real estate on land reserves are intended to Fund National land."

SECTION V Article 01.05.07 tax replace the rate "21p.100" by "20p.100".
Part II law of registration of acts and MUTATIONS chapter II rates and LIQUIDATION of rights SECTION II rights fixed Article 02.02.04 repeal the-1 of this article.
Chapter III MUTATION has free SECTION IV table of fees Article 02.03.25 title change writing of the 5th paragraph of this article as follows: "no prescribed estates will benefit from these provisions provided that the statements may be filed and the fees paid before January 1, 2014."
Chapter IV of the OBLIGATIONS of lawyers, notaries, bailiffs, clerks, Secretaries, judges, REFEREES, administrators and other officers or officials public or subject DIVERS of PARTIES and of recipients advertising Article 02.04.39 change the 2 nd paragraph of this article as follows: "the terms of their compensation will be established by regulation."

Chapter VIII EXEMPTIONS and plans special SECTION I ADMINISTRATION general change the title "Administrative acts" in "administrative acts and decisions of the Supreme Court in administrative matters."


Article 02.08.01: Add to this article a 2 nd paragraph read as follows: "Are registered for free the judgments of the Supreme Court in administrative matters."
THIRD part taxes indirect title III of the LIQUIDATION and of the recovery in rights indirect chapter III security of rights Article 03.03.16 change the writing of this article as follows: "the bond acts are established for a period of 12 months in triplicate deed private at the expense of taxpayers, each signature must be legalized.
-The security may be terminated at any time by the surety, either by the licensor service. "Alter table of the excise as follows: annex table of the excise tariff number DESIGNATION of products rates and LOCAL rate matter 22 03 00 10 malt beers - of an alcoholic title of 4 ° or less...... AR 250/litre Ar 250/litre 90 - a title more alcoholic (4)... AR 250/litre Ar 22 04 250/litre wine of fresh grapes, including fortified wines in alcohol; grape must other than no. 20.09 10 - sparkling wine: 10 - champagne... 200% 200% 90 - other... 200% 200% - other wine; grape must whose fermentation has been prevented or arrested by the addition of alcohol: 21 00--in containers with a capacity not exceeding 2 l... 50% 50% 29 - other - wines (other than liquor and similar wines and sparkling wines) exclusively from the fermentation of fresh grapes and fresh grape juice: 11 - in containers with a capacity not exceeding 2 l... 50% 50% 19 - other... 50% 50% - liqueur, mistelles or musts transferred to alcohol, wine exclusively from fresh grapes and fresh grape juice: 21 - in containers with a capacity not exceeding 2 l... 150% 150% 29 - other... 150% 150% - wine vinés: 31 - in containers with a capacity not exceeding 2 l... 50% 50% 39 - other... 50% 50% 90 - other... 50% 50% 30 00 - other grape musts... 50% 50% 22 05 vermouths, and other wines of fresh grapes prepared using plants or aromatic substances.
10 - in containers with a capacity not exceeding 2 l 10 - Vermouth... 150% 150% 90 - other... 150% 150% 90 - other: 10 - in containers with a capacity not exceeding 2 l... 150% 150% 90 - other... 150% 150% 22 06 00 other fermented drinks (cider, Perry, Mead, for example); mixtures of fermented beverages and mixtures of fermented beverages and drinks not alcoholics, neither called nor included elsewhere.
-Cider, Perry and Mead presented: 11 - in containers with a capacity not exceeding 2 l... 50% 50%
19 ----Autres ..........…………..……………..…………………………………... 50% 50% 90 - other fermented drinks (betsabetsa, fermented juice of coconut etc) 50% 50% tariff number DESIGNATION of products rate and tariff 22 07 ethyl not denatured alcohol of an alcoholic volume of 80p.100 vol. or higher. ethyl alcohol and spirits denatured of all titles.
10 00 - ethyl alcohol not denatured to an alcoholic volume of 80p.100 vol. or more... Ar700/litre Ar700/litre 20 00 - ethyl alcohol and spirits denatured of all titles... Ar700/litre Ar700/litre 22 08 not denatured to an alcoholic density less of flight 80p.100 ethyl alcohol; spirits, liqueurs and other spirituous beverages.
20-Eaux-de-vie of wine or grape marc: 10 - in containers with a capacity not exceeding 2l... AR 430/litre 230% 90 - other... AR 430/litre 230% 30 - Whiskies: 10 - in containers with a capacity not exceeding 2l... AR 1 450/liter 250% 90 - other... AR 1 450/liter 250% 40 - rum and tafia: 10 - in containers with a capacity not exceeding 2l... AR 115/litre 230% 90 - other... AR 115/litre 230% 50 - Gin and genever: 10 - in containers with a capacity not exceeding 2l... AR 430/litre 230% 90 - other... AR 430/litre 230% 60 0 - Vodka... AR 430/litre 230%

70 0 - liqueurs... AR 430/litre 230% 90 - other:-spirit drinks containing alcohol (acquired and power): 11 - 15 °... AR 430/litre 230% 12-15 ° and more... AR 430/litre 230% 90 - other... AR 430/litre 230% 24 01 raw or non-manufactured tobacco; 10 00 - not ecotes tobacco... tobacco waste exo exo 20 00 - tobacco partially or totally ecotes... exo 30 00 - waste of tobacco... exo exo exo 24 02 (including cut) cigars, cigarillos and cigarettes, tobacco or substitutes 10 00 - cigars (including cut) tobacco and cigarillos, containing tobacco 325% 325 20 00 - Cigarettes containing tobacco... 325% 325 90 00 - other... 325% 325 24 03 other tobaccos and substitues tobacco, manufactured; tobacco "homogenised" or "reconstituted"; extracts and sauces of tobacco.
"10 00 - smoking tobacco, even with substitutes in any proportion... tobacco exo exo - other: 91 00--"homogenised"or reconstituted tobacco"... Exo exo 99--other: 10 - tobacco chew:... 50% 50% 20 - carrots, powder snuff (pure powder)... 70% 70% tariff number DESIGNATION of products rates and rate 96 13 lighters and lighters (excluding the lamplighters No. 36.03), same mechanical or electrical, and parts other than the stones or highlights 10 00 - pocket, gas lighters, non-rechargeable... AR 250/unit Ar 250/unit 20 00 - pocket, gas lighters, rechargeable... AR 250/unit Ar 250/unit 80 00 - other lighters and lighters... AR 250/unit Ar 250/unit 90 00 - parts... AR 250/unit Ar 250/unit DESIGNATION of Communication SERVICES by mobile phone... 7% 7% sixth part the title first value-added tax tax on the value added (tax VAT) chapter IV fact generator and due Article 06.01.10 - I fact generator add after (5) the following provisions: "for the operations referred to in the 4 ° and 5 °, taxpayers can, on authorization of the head of territorially competent tax center, pay the tax according to the flow or the billing."
However, this possibility cannot however result in delaying the payment of the fee as determined by the provisions of article 06.01.16.
II - The tax due is payable: (1) for the (1), (2) and (3) above, during the realization of the cause of action;
(2) for property works, by the collection of payments, advances, price or compensation;
(3) for the provision of services and all business not covered by the 1 °, 2 °, 3 ° and 4 ° referred to in the operative, during the collection of payments, advances, the price or remuneration. ' Chapter XI OBLIGATIONS of taxable persons Article 06.01.26 change the 3 rd paragraph of this article as follows: "any transaction between VAT must be paid by cheque or other non endorsed trade effects, transfer or card banking or mobile banking." "Book III common provisions to taxes, rights and TAXES included in the books I and II of the PRESENT CODE title I recovery the tax chapter III penalties and fines SECTION III interest of delay of payment, of payment and of registration Article 20.01.53.1 replace in this article the Group of words '1 January 2013" by "1 January 2014.
SECTION VI other offences Article 20.01.56 change the writing of this article as follows: "any other offence to the legal and regulatory provisions taken pursuant to this Code, but not otherwise provided is liable to a fine of 100,000 Ar.
Any payment by NSF is punishable by a fine of 150p.100 of the amount due. The payment of the fine does not preclude criminal prosecution.
Any breach of the obligations under the provisions of article 06.01.26 3rd paragraph relating to payments by cheque or other non endorsed trade effects, transfer or bank card or by mobile banking by taxable persons for value added tax is punishable by a fine amounting to 100p.100 of the amount of the transactions. "Article 20.01.56.11 create a last paragraph in this article as follows:"any refusal of communication of all parts or documents and information requested in the context of title VI of Book III is punished a tax fine of Ar 200,000 Ar 5.000.000, or a fine imposed by the Supreme Court on an application free of charge by the tax Service. "Article 20.01.56.15 change the writing of this article as follows:" any breach of the provisions of title V of Book III will be punished: (1) to a fine of Ar 100,000 per breach of 20.05.03, 20.05.04, 20.05.06 and 20.05.07 articles as well as to any tax office registration;
(2) a fine of Ar 100,000 per violation of the provisions of article 20.05.08. This fine is paid to Ar 1 000 000 to that of paragraph 2 of the same article.
(3) to a tax fine equal to the value of the operation concerned in the event of a breach of the provisions of article 20.05.05 or in the event of fraudulent use of a fictitious or incorrect online tax registration number. "Article 20.01.56.16 replace the words"20.06.12 and 20.06.13"in this article"20.06.12, 20.06.13 and 20.06.14.
Article 20.01.56.21 recreate the article 20.01.56.21 as follows: "in the event of suspension of payment of instalments for any reason whatsoever, it is established that the amount of the instalment paid is less than the contributions which the taxpayer is ultimately liable, shall apply to a fine equal to 80p.100 of the complement of instalments payable in addition to the sanctions provided for by the provisions of articles 20.01.52 and 20.01.53.»
Title II litigation tax General Chapter proceedings before courts SECTION II III IV - Suspension of payments Article 20.02.44 change the writing of the 2nd paragraph of this article as follows: "However, the taxpayer making a contentious claim gets suspended payment of the contested charges if he in fact is the requirement in its claim, determines the amount or specifies the basis for the relief to which he claims". , and if it produces, at the same time that his claim, a certificate evidencing payment beforehand guarantees means legally allowed in tax payment, non-productive interest and whose amount is equal to the half of the contested tax, or a document justifying the engagement of one or more (s) credit institution to guarantee the payment of half of the contested tax unconditionally and irrevocably , for the benefit of the public purse. "Title V registration of taxpayers amend the title of chapter I of title V as follows: chapter I procedures and DECLARATION Article 20.05.04 change the writing of this article as follows:" A result of the granting of the online of the taxpayer's tax identification number, he offered a (CIS) synthetic tax card or a tax registration card (CIF), whose model is determined by the Administration. " However, the allocation of this online tax registration number and the issuance of this card for the wholesalers, importers and manufacturers must be preceded by a statement underwritten by the taxpayer on information about its activities."
Chapter II fiscal SITUATION of EXPLOITATION Article 20.05.08 change the writing of this article as follows: "any taxpayer shall notify within a period of 20 days of the event the tax administration Service of any change in its tax status, including but not limited to, change of address, family or marital situation and any change in its economic activities.»
The same time limit is prescribed for amending disclosure related to the information provided for in article 20.05.04.
However, any tax or any amount due payment period regime change to the


Treasure must be the subject of approval on the part of the taxpayer. A decision by the tax authorities after demand analysis. "Change the headings of title VI and Section I of Book III as follows: Title VI COMMUNICATION right - right to issuance of copy - right of control and auditing - professional secrecy (DC-SDC-DV-SP) SECTION I right of COMMUNICATION - right to issuance of COPIES Article 20.06.07 recreate the provisions of this article as follows:"tax agents can deliver copies of all parts they hold. " their owners or their successors as well as third-party holders of a court order allowing them.
The conditions of their remuneration will be fixed by regulation. ' Article 20.06.08 repeal the provisions of this article.

SECTION III of OBLIGATIONS of people physical or MORALES side of sums IMPOSABLES Article 20.06.12 insert after paragraph 1 the following writing: "it is the same for anyone carrying out taxable operations in Madagascar but is there with no fixed place of business. This obligation is carried out by its representative accredited to the Ministry in charge of tax regulations. "Article 20.06.14 recreate this article as follows:"any person physical or moral, subject or not to VAT who pays section 06.01.11 disbursements is required to declare them in the same conditions as the sums referred to in article 20.06.12. "The rest unchanged ARTICLE 3 customs. The provisions of the Customs Code is modified and complemented as follows: 1. change the provisions of art. 193 bis as follows: instead of: art. 193bis.-when the goods admitted temporarily have not been re-exported or placed in storage, the regularization of the acquittals of temporary entry may be authorized by the release for consumption, exceptionally, payment of duties and taxes in force determined at the date of registration of such acknowledgments, plus interest on arrears which the rate is fixed by order of the Minister in charge of customs. The value to be taken into consideration at the time of consumption is payable at the time of the declaration for temporary admission.
(Law 2011-015 of the 28.12.11 bearing LF 2012)
Read: art. 193bis.-with reasons duly based and accepted by the Customs Administration causing impossibility proven re-export or temporarily admitted goods warehouse layout, the regularization of temporary admission statements may be authorized by the update on payment of duties and taxes based on the units in effect on the date of registration of the accounting of release for consumption, consumption increased interest whose rate is fixed by order of the Minister in charge of customs. For this purpose, the value to be taken into consideration is payable at the time of the declaration for temporary admission.
2. Insert a new provision: Article 193 ter as follows: Article 193 ter: the release for consumption of goods admitted temporarily under the provisions of the other texts such as the LGIM, the oil Code, the Convention of establishment, the headquarters agreement, the Vienna Convention, the law on the free Zone and the agreements between the Malagasy Government/l ' State and an international organization is subject to provisions of the statutory definition of the residual value.
3. change the provisions of art. 194 4 ° as follows: instead of: Article 194 4 °, after processing, the working or the complement of labor must, unless an exception is granted by the Director general of customs, either be exported or be placed under the procedure of the warehouse awaiting their export before expiry of the period provided for in paragraph 2 above.
Read: Article 194 4 ° to these goods, after processing, the processing or the addition of labor, either be exported or be placed under the procedure of the warehouse awaiting their export before expiry of the period provided for in paragraph (2) above.
The release for consumption is allowed only in the event that the beneficiary can justify the impossibility of export or implementing these cargo warehouse with patterns properly based and accepted by the Customs Administration.


4. change the provisions of art. 199 2 ° as follows: instead of: art. (199 - 2 ° when it is done 1, paragraph a) of this article and subject to the provisions of the (4), (5) and (6) below, the duties and taxes are due according to the species and the quantities of goods admitted temporarily and depending on the units of the rights and taxes in force at the date of registration of the declaration of the regime of increased inward If the so-called duties and taxes have not been recorded, delay interest whose rate is fixed by order of the Minister in charge of customs.
This interest is due from the date of registration of the declaration of the regime of inward until the day of the receipt included.
Read: art. (199 - 2 ° when it is done 1, paragraph a) of this article and subject of the provisions of the (4), (5) and (6) below, the duties and taxes are payable according to the species and the quantities of goods allowed temporarily and based on the units of duties and taxes in force on the day of registration of the accounting for consumption increased If the so-called duties and taxes have not been recorded, delay interest whose rate is fixed by order of the Minister in charge of customs.
This interest is due from the date of registration of the declaration of the regime of inward until the day of the receipt included.
5. change the provisions of art. (199 4) as follows: instead of: art. 199 - (4) Notwithstanding the provisions of the 2 ° and 3 ° of this article, when the compensating products referred to in article 194 above 5 are released for consumption, rights and taxes are payable according to the species and the quantities admitted temporarily and based on the units of the rights and taxes in force on the day of registration of the accounting of release for consumption.
The value to be taken into consideration is the previously imported goods, on the day of registration of the statement in detail for the release for consumption.
Read: art. 199 - (4) Notwithstanding the provisions of the 2 ° and 3 ° of this article, when the compensating products referred to in article 194 above 5 are released for consumption, rights and taxes are payable according to the units of the rights and taxes in force on the day of registration of accounting of release for consumption, increased, if the so-called duties and taxes have not been recorded delay interest whose rate is fixed by order of the Minister in charge of customs.
This interest is due from the date of registration of the declaration of the regime of inward until the day of the receipt included.
The value to be taken into consideration is the previously imported goods, on the day of registration of the statement in detail for the release for consumption.

6 the provisions of art. (199 6) as follows: instead of: Article - 199 (6) the authority may, under the conditions established by regulation, authorize the release for consumption, waiver of fees and taxes for the purposes of lots and scrap production available to the State, local communities, public institutions and associations of charity recognized utility by Decree.
Read: Article 199-6 ° the purposes of lots, scrap and waste in a suite of processing of the goods with a view to obtaining the compensating products are subject to the payment of duties and taxes with the exception of those offered to the State, local communities, public institutions and associations of charity recognized utility by Decree.
However, the Director-General of Customs may, at the request duly justified to the beneficiary of the plan, authorize the release for consumption, waiver of fees and taxes for the purposes of lots, scrap and waste in the limit of five per cent (5%) of the total production.
For the purposes of determining the value of the purposes of lots, scrap and waste, the Customs Administration takes into account elements and documentation provided by the beneficiary of the plan, the value in the domestic or global market as well as available data at its level.
7 the provisions of art. 210 as follows instead: art. 210. - in the event of consumption of the goods in the State where they were imported or products that are at an intermediate stage of processing compared to that expected in the

decisions to grant referred to in article 207, the duties and taxes are payable according to the species and quantities of the goods placed under the procedure of transformation and depending on the units of duties and taxes in force on the day of registration of the declaration of processing under customs control increased, if such rights and taxes have not been recorded, the interest rate is fixed by order of the Minister in charge of customs.
This interest is due from the date of registration of the declaration of processing under customs control until the day of the receipt included.
The value to be taken into consideration is that of these goods at the date of registration of the declaration.
Read: art. 210. - in the event of consumption of the goods in the State where they were imported or products that are at an intermediate stage of processing compared to that provided for in decisions to grant referred to in article 207, the duties and taxes are payable according to the species and quantities of the goods placed under the procedure of transformation and depending on the units of duties and taxes in force on the day of registration of the declaration for release consumption increased, if such rights and taxes have not been recorded, delay interest whose rate is fixed by order of the Minister in charge of the Douanes.Cet interest on arrears is due from the date of registration of the declaration of processing under customs control until the day of the collection included. The value to be taken into consideration is that of these goods at the date of registration of the declaration.
The rest without changing B. The provisions of the customs tariff are amended and supplemented as follows: 1. Creation of sub positions and/or exemption from duties and taxes on various devices and materials that work with renewable energy: No. tariff description of the goods UQN instead of read DD DD 73.21 VAT VAT heaters, boilers, household, cookers (including those that may be used secondarily for central heating) , barbecues, braziers, stoves gas, warming drawer and similar non-electric devices, for household use, as well as their parts in cast iron, iron or steel.
-Devices for cooking and warming drawer: 7321 19 - other, including appliances for solid fuels 7321 19 10 - solar oven u ex 20 ex 20 7321 19 20 - parable of cooking solar u ex 20 20 7321 19 90 ex - other 20 20 20 20 84.70 u to calculate and machines to pocket to record, reproduce, and display information with a function of calculation; accounting machines, postage meter, machines to establish the tickets and similar machines, with a computing device; cash registers.
8470.10 - electronic calculators that can operate without external power source and machines of pocket with a calculation function to record, reproduce, and display information 8470.10 10 - calculator working using energy solar u 5 20 20 ex 8470.10 90 - other u 5 20 5 20 85.13 portable electric lamps, designed to function by their own source of energy (for batteries (battery, electromagnetic, for example), other than lighting of no. 85.12.
8513.10 - lamps 8513.10 10 - lamps solar u ex 20 20 ex 8513.10 90 - other u 5 20 5 20 85.27 receivers for broadcasting, even combined, in the same envelope, to recording or sound reproduction device or a device to watch.
-Receivers of broadcasting which can operate without external energy source: 8527 13 - other devices combined with a recording or sound reproduction apparatus 8527 13 10 - working with solar power u ex 20 ex 20 8527 13 90 - other u 20 20 20 20 8527 19 - other 8527 19 10 - working using energy solar u ex 20 20 8527 19 90 ex - other 20 20 20 20 8541.40 u 20-diodes light u 10 20 20 2 ex. Reduction of the rate of duty of customs on some raw materials and inputs: No. tariff description of the goods UQN instead of read DD VAT DD VAT 37.01 plates and films, photographic, sensitized not impressed, in subjects other than paper, cardboard or textiles, photographic films plans to developing and printing snapshots sensitized, not impressed, even in Chargers.
3701.20 00 - instant developing and printing films. kg 20 20 10 20 No. tariff description of the goods UQN instead of read DD DD 39.20 VAT VAT other plates, sheets, film, bands and blades, plastic alveolar, not reinforced or laminated, not with support, or similarly associated with other materials.
3920.20 00 - polymer of propylene kg 10 20 5 20 - polymers of vinyl chloride: 392043.00 - containing by weight at least 6% of plasticisers kg 10 20 5 20 392049.00 - other kg 10 20 5 20 39.21 other plates, sheets, film, bands and blades, plastic.
3921.90 - other: 3921.90 10 - 10 20 5 20 3921.90 kg polyethylene 20 - polypropylene 10 20 5 20 3921.90 kg 40 - poly (vinyl chloride) 10 20 5 20 3921.90 kg 90 - other materials plastics 10 20 5 20 48.02 kg paper and paperboard, coated or coated, types used for writing, printing or other graphic purposes , and paper and paperboard for cards or strips to puncture, not perforated, in rolls or sheets with square or rectangular, of any size, other than paper of the n ° 48.01 or 48.03; paper and paperboard trained sheet (paper and cardboard by hand).

-Other paper and paperboard, without fibres obtained by a mechanical or chemical-mechanical process or of which 10% by weight of the total fibre are made up of such fibres: 4802.54 00 - weighing less than 40 g 10 20 5 20 4802.57 kg m² 00--other, of a weight per sqm of 40 g or more but not exceeding 150 g , 10 20 5 20 4802.58 kg 00 - with a weight per m² exceeding 150 g 10 20 5 20 kg - other paper and paperboard, of which more than 10% by weight of the total fibre are made up of fibres obtained by a mechanical process or chemico-mechanical: 4802.61 00 - in rolls 10 20 5 20 4802.62 kg 00 - leaves one side exceeding 435 mm and the other does not 297 mm in the unfolded State 10 20 5 kg 20 4802.69 00 - other 10 20 5 20 48.04 kg paper and paperboard Kraft, coated or coated, in rolls or sheets, other than those of the No. 48.02 or 48.03.
-Other paper and paperboard Kraft of sq m weight not exceeding 150 g: 4804.31 00 - Ecrus kg 10 20 5 20 4804.39.00 - other 10 20 5 20 4804.42 kg 00 - bleached evenly throughout the mass and of which more than 95% by weight of the total fibre are made up of wood fibers obtained by a process chemical kg 10 20 5 20 48.05 other paper and paperboard Neither lying nor coated, in rolls or sheets, having not undergone further processing or treatment other than those stipulated in Note 3 to this chapter.
-Testliner (recovered fibers) 4805.29 00 - other 10 20 5 20 48.06 papers kg and greaseproof cartons, ingraissables papers, papiers-calques and paper said "Crystal" and other papers calandres transparent or translucent, in rolls or sheets.
4806.10 00 - paper and paperboard greaseproof (Vegetable parchment) kg 10 20 5 20 4806.20 00 - paper ingraissables (greaseproof) kg 10 20 5 20 4806.40 00 - paper says 'cristal' and other papers calandres transparent or translucent kg 10 20 5 20 48.08 paper and paperboard wavy (even with collection by collage), crepes, folded, embossed, stamped or perforated, in rolls or sheets other than the papers of the types described in the wording of the No. 48.03 4808.10 00 - paper and paperboard wavy, even perforated kg 10 20 5 20 48.09 carbon paper, so-called "carbonless" papers and other papers for duplication or reports (including lying, coated papers or no. tariff description of the goods UQN instead of read DD VAT DD VAT impregnated for stencils or offset plates) even printed, in rolls or sheets.
4809.20 00 - paper called "carbonless" 10 20 5 20 4809.90 kg 00 - other kg 10 20 5 20 48.10 paper and paperboard lying kaolin or with other inorganic substances on one or on both sides, with or without binders, excluding any other coating or coating, even coloured surface, surface-decorated or printed, in rolls or sheets square or rectangular, in any format.

-Paper and paperboard of a kind used for writing, printing or other graphic purposes, without fibres obtained by a mechanical process or chemico - mechanical or 10% by weight of the total fibre are made up of such fibres 4810.19 00 - other 10 20 5 20 kg


-Paper and paperboard of a kind used for writing, printing or other fine graphics, including more than 10% by weight of the total fibre are made up of fibres obtained by a mechanical or chemical-mecanque: 4810.22 00 - lightweight coated paper, said "L.W.C" kg 10 20 5 20 - paper and paperboard Kraft other than those of a kind used for writing , printing or other fine graphics: 4810.31 00 - bleached evenly throughout the mass and of which more than 95% by weight of the total fibre are made up of wood fibres obtained by a chemical process, of a weight per square meter not exceeding 150 g kg 10 20 5 20 4810.32 00 - bleached evenly throughout the mass and of which more than 95% by weight of the total fibre are made up of wood fibres obtained by a chemical process , weight per m² exceeding 150g 10 20 5 20 4810.39.00 kg - other 10 20 5 20 kg - other paper and paperboard: 4810.92 00 - multilayer kg 10 20 5 20 48.11 paper, paperboard, cellulose wadding and layers of cellulose fibres, coated, coated, impregnated, covered, surface, surface-decorated or printed, in rolls or sheets, colored square or rectangular any format., other than products of the types described in the wording of s no. 48.03, 48.09 or 48.10.
4811.10 - paper and paperboard paved, paved or asphalt: 4811.10 90 - other 10 20 5 20 - papers and removed boxes or adhesives kg: 4811.41 00 - self - adhesives kg 10 20 5 20 - paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): 4811.51 00 - bleached, of a weight per m² exceeding 150 g 10 20 5 20 4811.60 kg 00 - paper and paperboard coated impregnated or covered with wax, paraffin wax, stearin, oil or glycerol kg 10 20 5 20 481190.00 - other paper, cardboard, cellulose wadding and webs of cellulose fibres: kg 10 20 5 20 48.16 carbon paper, paper called "carbonless" and other papers for duplication or (other than those of no. 48.09) reports, full stencils and offset plates, paper even packed in boxes.
4816.20 00 - paper called "carbonless" 10 20 5 20 4816.90 kg 00 - other kg 10 20 5 20 48.23 other paper, cardboard, cellulose wadding and webs of cellulose fibres, cut to size; other articles of pulp paper, paperboard, cellulose wadding or webs of cellulose fibres.
4823.90 - other: 4823.90 20 - paper waxed, printed in rolls of 15 cm wide or less, recognizable as being intended for the individual package candies or other products of confectionery (1) 10 20 5 20 84.42 kg Machines, devices and equipment (other than machine tools of the No. tariff description of goods UQN instead of read TVA VAT no. 84.56 to 84.65 DD DD) for the preparation or production of clichés plates, cylinders or other printing organs; photographs, plates, cylinders and other printing organs; lithographic stones, planks, plates and cylinders prepared for printing (gliding, grenés, polished, for example).
8442.50 00 - print, cliché, plates, cylinders and other printing; lithographic stones, planks, plates and cylinders prepared for printing (gliding, grenés, polis, for example 10 20 5 20 3 kg.) Harmonization of the rate of duty of customs on the parts, accessories and certain inputs: No. tariff description of the goods UQN instead of read DD DD 12.01 soybeans, same VAT VAT crushed.
1201.90 00 - other kg 20 10 20 3215.90 ex 90 - other kg 5 20 10 20 48.19 boxes, bags, cones and other packagings in paper, paperboard, cellulose wadding or webs of cellulose fibres; boxes of office, shop or similar 4819.10 00 - boxes and boxes in paper or corrugated cardboard 20 10 20 4819.20 ex kg 00 - boxes and cardboard, folding, paper or corrugated kg ex 20 10 20 48.21 labels of all kinds, paper or cardboard, printed or not 482110.00 - printed u ex 20 10 20 482190.00 - other ex 20 10 20 8402.90 u 00 - parts 5 20 10 20 8403.90 kg 00 - parts 5-20-10 kg 20 8428.90 00 other machines and devices 10 20 5 20 8438.90 u 00 - Parties kg 5 20 10 20 84.81 items of valves and similar bodies for piping, boilers, tanks, vats and similar containers, including regulators and thermostatic valves.
8481.80 00 - other sections of valves and bodies similar ex ex ex 10 4 kg. Exemption from the customs law on food prepared for animals and imported vitamins not packed for retail sale: No. tariff description of goods UQN instead of read DD DD 23.01 VAT VAT flour, powder and clumped in the form of pellets, of meat, offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; Greaves 2301.10 00 - flours, powders and clumped in the form of pellets, of meat or offal; cretons kg 5 ex ex ex 2301.20 00 - flours, powders and clumped in the form of pellets, of fish or of crustaceans, molluscs and other invertebrates, aquatic kg 5 ex ex ex 23.02 sounds, sharps and other residues, same agglomerates in the form of pellets, screening, grinding or other treatment of cereals or legumes.
2302.10 00 - corn kg 5 ex ex ex 2302.30 00 - wheat kg 5 ex ex ex 2302.40 00 - of other cereals 5 ex ex ex 2302.50 kg 00 - pulse. kg 5 ex ex ex 2304.00 00 oilcake and other solid residues, even crushed or clumped in the form of pellets, extraction of oil of soybean kg 5 ex ex ex 2305.00 00 oilcake and other solid residues, even crushed, or clumped in the form of pellets, 5 ex ex ex 23.06 kg peanut oil extraction oilcake and other solid residues even crushed, or clumped under no. tariff Designation goods UQN instead of read DD VAT DD VAT form of pellets, extraction of fats or oils, other than those s no. 23.04 or 23.05.
2306.10 00 - of cottonseed kg 5 ex ex ex 2306.20 00 - flaxseed kg 5 ex ex ex 2306.30 00 - of sunflower seeds kg 5 ex ex ex - seeds of shuttle or rapeseed 2306.41 00 - shuttle or seeds of rapeseed with low erucic kg 5 ex ex ex 2306.49 acid content 00 - other kg 5 ex ex ex 2306.50 00 - of coconut or copra kg 5 ex ex ex 2306.60 00 - coconut or almond kernel kg 5 ex ex ex 2306.90 - others: 2306.90 10-Castor kg 5 ex ex ex 2306.90 90 - other kg 5 ex ex ex 2308.00 00 vegetable materials and vegetable waste, residues and by-products plant, same agglomerates in the form of pellets, of a kind used for feeding animals, not called nor understood elsewhere kg 5 ex ex ex 23.09 Preparations of a kind used for the feeding of animals. 2309.90 00 - other 5 ex ex ex 29.36 kg Provitamines and vitamins, natural or reproduced by synthesis (including natural concentrates), as well as their derivatives used primarily as vitamins, mixed or not with each other, even in solutions any.
-Vitamins and their derivatives, not mixed: 2936.21 00 - vitamins A and their derivatives kg 5 ex ex ex 2936.22 00 - vitamin B1 and their derivatives kg 5 ex ex ex 2936.23 00 - vitamin B2 and its derivatives 5 ex ex ex 2936.24 kg 00 - acid-D- or DL-Pantothenic (vitamin B3 or vitamin B5) and its derivatives 5 ex ex ex 2936.25 kg 00 - vitamin B6 and its derivatives 5 ex ex ex 2936.26 kg 00 - vitamin B12 and its derivatives kg 5 ex ex ex 2936.27 00 - vitamin C and its derivatives 5 ex ex ex 2936.28 kg 00 - vitamin E and its derivatives kg 5 ex ex ex 2936.29 00 - other vitamins and their derivatives kg 5 ex ex ex 2936.90 00--other, including the concentrates natural kg 5 ex ex ex 5. Creation of slot positions or exemption from the law of customs on various items covered in the Florence agreement: No. tariff description of the goods UQN instead of read DD DD 49.01 VAT VAT books, brochures and similar printed matter, even on slips isolated. 4901.10 00 - in single sheets, same bent kg 20 ex ex ex - other: 4901.91 00 - dictionaries and encyclopedias, even in papers kg 20 ex ex ex 4901.99 - others: 4901.99 10 - connected natural leather or substitutes of leather kg 20 ex ex ex 4901.99 90 - other kg 20 ex ex ex 49.02 newspapers and periodicals printed, even illustrated or containing advertising.

4902.10 00 - appearing at least four times a week kg 20 ex ex ex 4902.90 00 - other kg 20 ex ex ex 4907.00 stamps-post, tax and similar stamps not obliterated, with courses or to take courses in the country in which they have, or will have, a denomination recognized; permit; Bank notes; cheques; stock or bonds and similar securities certificates.

4907.00 20 - stamp collection ex ex 6 kg. Changing some standard quantity unit (UQN): No. tariff description of the goods instead of read UQN UQN - orchids, grafted or not: 0602.90 11 - orchids Aeranthes Henrichii, grafted or not u kg 0602.90 12 - orchids local leonis, grafted or not u kg 0602.90 13 - orchids Cymbidiella rhodochilla, grafted or not u kg

0602.90 14 - orchids Cymbidiella umblotii, grafted or not u kg 0602.90 15 - orchids its roemploeriana, grafted or not u kg 0602.90 16 - orchids Grommangis sp; grafted or not u kg 0602.90 17 - orchids its Elizabethae, grafted or not u kg 0602.90 18 - orchids its parrieri, grafted or not u kg 0602.90 19 - other orchids, grafted or not u kg 40.10 conveyor belt or transmission, vulcanized rubber. -Conveyor belts: 4010.11 00 - reinforced only metal u kg 4010.12 00 - reinforced only of textile material u kg 4010.19 00 - other u kg - transmission belts: 4010.31 00 - endless transmission belts, trapezoidal section, ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm u kg 4010.32 00 - endless transmission belts, trapezoidal section other that ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm u kg 4010.33 00 - endless transmission belts, trapezoidal section, ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm u kg 4010.34 00 - endless transmission belts, trapezoidal section, other that ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm u kg 4010.39.00 - other u kg 6505.00 hats and other headgear, knitted or made to assistance from lace, felt or other textile products, in pieces (but not in strips), even trimmed; hair nets and nets to hair in all matters, even trimmed 6505 00 10 - helmets in corks u kg 6505 00 20 - hairstyles in lingerie mounted on carcasses u kg 6505 00 30 - caps, caps and similar 6505 00 40 - Berets, bonnets, caps, fez, chechia and hairstyles similar crowd knitted or felted u 6505 00 90 - other u kg 71.03 stones kg gems (precious or fines) other than diamonds even worked or matching but not strung, mounted or set; gems (precious or fine) stones other than diamonds, not matching, temporarily strung for ease of transport.

7103.10 - raw or simply sawn or sided:-Ruby 7103.10 11 - handmade (1) Carat kg 7103.10 19 - other Carat kg - sapphires 7103.10 21 - handmade (1) Carat kg 7103.10 29 - kg 7103.10 other Carat - emeralds 7103.10 31 - handmade (1) Carat kg 7103.10 39 - other Carat kg 7103.10 - other 7103.10 91 - handmade (1) Carat kg 7103.10 99 - other Carat kg 82.02 hand saws; blades for saws of all kinds (including strawberries-saws and not toothed blades for sawing).

8202.10 00 - nozhovki u 8202.20 Kg 00 - blades from bandmills Kg u - blades for circular saws (including strawberries-saws): No. tariff description of the goods instead of read UQN UQN 8202.31 00 - with steel u Kg 8202.39.00 working part - other, including parts u kg 82.03 files, rasps, nippers (even), pincers, tweezers, metal shears cutters, bolt cutters, cutter and similar hand tools.
8203.10 00 - files, rasps and tools similar u Kg 8203.20 00 - (even cutters), pincers, tweezers and similar tools u Kg 8203.30 00 - shears for metals and tools similar u Kg 8203.40 00 - cutters, bolt cutters, cutter and tools similar u Kg 82.07 interchangeable for hand, mechanical or not, tools or tools for machine tools (stamping, stamping, punching, tapping Threading, drilling, boring, broaching, milling, turning, screw, for example), including channels for stretching or spinning (extrusion) of metals, as well as drilling or survey tools.
-Drilling or survey tools: 8207.13 00 - with working in cermets u kg 8207.19 part 00--other, including parts u kg 8207.20 00 - channels for stretching or spinning (extrusion) of metals u Kg 8207.30 00 - tools for stamping, stamping or punching u Kg 8207.40 00 - tools for tapping or threading u Kg 8207.50 00 - tools to drill u Kg 8207.60 00 - tools for boring or broaching u Kg 8207.70 00 - tools to fraiser u Kg 8207.80 00 - tools for turning u Kg 8207.90 00 - other interchangeable tools u kg 83.09 Stoppers (including, crowns-caps, caps with no screws and the pouring stoppers), capsules for bottles, threaded bungs, plates of bungs, seals and other accessories for packing, metal.
830910.00 - caps-crowns: u Kg 8309.90 - others: 830990.10 - metal plugs, threaded bungs and capsules tear u Kg 830990.20 - Capsules of bodyweight: u Kg 830990. 90. other u kg 84.01 nuclear reactors; fuel elements (car keys) not irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.
8401.10 00 - nuclear reactors u Kg 8401.20 00 - machinery and apparatus for isotopic separation, and parts u 8401.30 Kg 00 - fuel Elements (cartridges) not irradiated u kg 84.02 steam (steam generator) boilers, other than boilers for central heating designed to produce both hot water and low-pressure steam; boilers tell "hot water".
-Steam 8402.11 - aquatubulaires boilers of an hourly production of steam boilers exceeding 45 tonnes: 8402.11 10 - boilers of locomotives u 8402.11 Kg 20 - marine boilers u Kg 8402.11 90 - other u Kg 8402.12 - aquatubulaires boilers of a hourly steam production not exceeding 45 tonnes: u 8402.12 10 - boilers of locomotives u 8402.12 Kg 20 - marine boilers u Kg 8402.12 90 - other u Kg 8402.19 - other steam boilers , including mixed boilers: 8402.19 10 - boilers of locomotives u Kg 8402.19 90 - other 8402.20 - boilers Kg u tell "water surchaufee": 8402.20 10 - boilers of locomotives u Kg 8402.20 20 - marine boilers u Kg 8402.20 90 - other u kg No. tariff description of the goods instead of read UQN UQN 84.04 auxiliary devices for boilers of the s no. 84.02 or 84.03 (screensavers (, superheaters, soot or gas recovery, devices for example); condensers for steam engines.
8404.10 00 - ancillary equipment for boilers of the s no. 84.02 or 84.03 u 8404.20 Kg 00 - condensers for steam engines u kg 84.05 air gas or water gas generators, with or without their purifiers; acetylene generators and similar gas generators, by water, with or without their purifiers process.
8405.10 00 - generators air gas or gas to the water, with or without their purifiers; acetylene generators and similar gas generators, by water process, with or without their purifiers u 8418.69 Kg 00 - other (1) u 8448.11 Kg 00 - Dobbies (mechanical armor) and mechanical Jacquard; reducers, drilling and copious cards; machines to tie the cartons after perforation u Kg 8448.19 00 - other u Kg 8505.11 00 - metal u Kg 8505.19 00 - other u 8532.10 Kg 00 - fixed capacitors designed for 50/60 Hz electrical networks and able to absorb reactive power equal to or greater than 0.5 kVAR (power capacitors) u Kg 8532.30 00 - variable or adjustable capacitors u 8537.10 Kg 00 - for a voltage not exceeding 1000 V u 8537.20 Kg 00 - for a voltage exceeding 1000 v u Kg - Electrodes: 8545.11 00 - of the types used for ovens u Kg 8545.19 00 - other u Kg 8545.20 00 - brushes u Kg 8545.90 - other 8545.90 10 - pencil carbon for manufacturing battery electrode electric u Kg 8545.90 90 - other u Kg 8547.10 00 - insulating ceramic u Kg 8547.20 00 - insulating u Kg 8547.90 plastic parts 00 - other u Kg 8608.00 00 material fixed track rail or similar; mechanical (including electromechanical) signalling, security, control or command for similar, rail, road or river channels, playgrounds or parks to parking, port installations or airfields; their parts u Kg 8805.10 00 - devices and devices for the launch of air vehicles and their parts; devices and devices for the landing of air vehicles and appliances and similar devices, and their parts u kg - aircraft flight training ground and their 8805.21 parts 00 - air combat simulators and parts u kg 9015.40 00 - Instruments and devices of Photogrammetry u kg 9016.00 00 scales sensitive to a weight of 5 cg or less, with or without weight u kg 9019.10 00 - mechanotherapy devices; massage devices; psychotechnie devices u kg 9019.20 00 - aircraft ozonotherapy, oxygen, aerosol therapy, respiratory resuscitation devices and other respiratory therapy devices u kg 9020.00 00 other breathing apparatus and gas masks, excluding devoid of mechanisms and component protection masks filter removable u kg

9023.00 00 instruments, devices and models designed for the demonstration (in education or exhibitions for example), not likely other jobs u kg 9406.00 11 - handmade (1) kg 9406.00 u 19 - other u kg - other: 9406.00 21 - handmade (1) u kg 9406.00 29 - other u kg - other: No. tariff description of the goods instead of read UQN UQN 9406.00 91 - handmade (1) u kg 9406.00 99 - other 950450 00 kg u -. Consoles and games machines video, other than those of the No. 9504.30 - u kg 9507.90 00 - other u 7 kg. Creation of sub positions for various agricultural products: No. tariff description of the goods UQN DD VAT 39.26 other books in plastic materials and books in other subjects s no. 39.01 to 39.14 3926.90 - other: 3926.90 30 - trough and Manger of the type used in farming ex 20 Kg 9406.00 prefabricated buildings. -Other: 9406.00 92 - greenhouses farm u ex ex 8. Burst of Deputy positions of motorcycles: No. tariff description of the goods UQN DD VAT 87.11 motorcycles (including mopeds) and cycles fitted with an auxiliary motor with or without sidecars, sidecars.
8711.10 - has to alternative piston, a cylinder and engine not exceeding 50 cm 3 8711.10 10 - new u 20 20 8711.10 20 - 20-20 8711.20 used u - A piston engine alternative, of a capacity exceeding 50 cm 3 but not exceeding 250 cm 3 8711.20 10 - new u 20 20 8711.20 20 - 20-20 8711.30 used u - has alternative piston engine , of a capacity exceeding 250 cm 3 but not exceeding not 500 cm 3 8711.30 10 - new u 20 20 8711.30 20 - 20-20 8711.40 used u - A piston engine alternative, of a capacity exceeding 500 cm 3 but not exceeding not 800 cm 3 8711.40 10 - new 20 20 8711.40 u 20 - 20-20 8711.50 used u - A piston engine alternative, of a capacity exceeding 800 cm 3 8711.50 10 - new 20 20 8711.50 u 20 - used 20 20 8711.90 - others u
8711.90 10 - new u 20 20 8711.90 20 - used 20 20 9 u. Changing the scope of the sub-region following position: No. tariff description of the goods UQN DD VAT instead of 4803.00 20 - tissue of 16 g/m², used for the manufacture of toilet paper, presented in reel of 1 m and more in diameter and 1 m and more width (2) 5 20 read 4803.00 kg 20 - tissue of 12 to 25 g/m² used for the manufacture of toilet paper, presented in reel of 1 m and more in diameter and 20cm and more width (2) 5-20-10 kg. Creation of slot positions related to raw oil packaged for retail sale: No. tariff description of the goods UQN DD VAT 15.07 soybean oil and its fractions, same refined, but not chemically modified.
1507.10 - crude oil, even out 1507.10 10 - conditioned for the retail kg 20 20 1507.10 90 - other kg 5 20 15.08 groundnut oil and its fractions, even refined, but not chemically modified.
1508.10 - crude oil - handmade (2) 1508.10 11 - conditioned for the retail 20 20 1508.10 kg 19 - other 5 20 kg - other 1508.10 91 - conditioned for the retail 20 20 1508.10 kg 99 - other kg 5 20 15.09 olive oil and its fractions, even refined, but not chemically modified.
1509.10 - virgins 1509.10 10 - conditioned for the retail kg 20 20 1509.10 90 - other kg 5 20 15.11 palm oil and its fractions, even refined but not chemically modified.
1511.10 - crude oil - handmade (2) 1511.10 11 - conditioned for the retail 20 20 1511.10 kg 19 - other 5 20 kg - other 1511.10 91 - conditioned for the retail 20 20 1511.10 kg 99 - other 5 20 15.12 kg cotton, sunflower and safflower oils and their fractions, even refined, but not chemically modified.
-Sunflower or safflower oils and their fractions: 1512.11 - raw oils 1512.11 10 - conditioned for the retail kg 20 20 1512.11 90 - other 5 20 kg - cotton oil and its fractions: 1512.21 - crude oil, even devoid of gossypol 1512.21 10 - conditioned for the retail kg 20 20 1512.21 90 - other 5 20 15.13 kg coconut oil (coconut oil) Palm kernel or babassu and their fractions, even refined but not chemically modified.
-Coconut (copra oil) oil and its fractions: 1513.11 - crude oil:-handmade (2) 1513.11 11 - conditioned for the retail 20 20 1513.11 kg 19 - other 5 20 kg - other 1513.11 91 - conditioned for the retail 20 20 1513.11 kg 99 - other 5 20 11 kg. creation of slot positions relating to humanitarian donations: No. tariff description of the goods UQN DD VAT 9810.10 - donated goods as a charity by associations not reside, to religious institutions, charitable institutions or associations similar 20 20 12 kg. Physical corrections: a. remove the reference and under following position: No. tariff description of the goods UQN DD VAT Explanatory Note: (1) the sugar cane and beet, sucrose, glucose and fructose n ° 1702.11 10, 1702.12 10, 1702.99 10, 1702.30 10, 1702.40 10, 1702.50 10 and 1702.60 10 concern only those imported directly by the industrialist him - even and not by a middleman.
4811.90 90 - other kg 10 20 b. merge sub following positions: instead of no. tariff description of the goods UQN DD VAT 17.01 sugars from cane or beet and chemically pure sucrose, in solid state.
-Other: 1701.99 - other: 1701.99 10 - sucrose entering the manufacture of drugs and industrial products (1) 5 20 1701.99 kg 90 - other kg 5 20 17.02 other sugars, including lactose, maltose, glucose and fructose (levulose) chemically pure, solid state, syrup of sugars without additions of flavourings or dyes, honey substitutes, even mixed natural honey Caramelized sugar and molasses.
1702.30 - glucose and glucose syrup, not containing fructose or containing by weight to the State dry less than 20% of fructose: 1702.30 10 - entering the manufacturing of drugs and industrial products (1) 5 20 1702.30 kg 90 - other kg 10 20 1702.40 - Glucose and glucose syrup, containing by weight in the dry state of 20% included excluded 50% of fructose with the exception of sugar invert (or interverti): 1702.40 10 - entering the manufacturing of drugs and industrial products (1) 5 20 1702.40 kg 90 - other 10 20 1702.50 - chemically pure Fructose kg: 1702.50 10 - entering the manufacturing of drugs and industrial products (1) 5 20 1702.50 kg 90 - other 10-20 1702.60 - other fructose and fructose syrup kg , containing by weight to the State dry more than 50% fructose, with the exception of sugar invert (or interverti): 1702.60 10 - entering the manufacturing of drugs and industrial products (1) 5 20 1702.60 kg 90 - other kg 10 20 read no. tariff description of the goods UQN DD VAT 17.01 sugars from cane or beet and chemically pure sucrose, in solid state. -Other: 1701.99 00 - other kg 5 20 17.02 other sugars, including lactose, maltose, glucose and fructose (levulose) chemically pure, solid state, syrup of sugars without additions of flavourings or dyes, honey substitutes, even mixed natural honey, sugar and molasses, caramelized.
1702.30 00 - glucose and glucose syrup, not containing fructose or containing by weight to the State dry less than 20% of fructose 10 20 1702.40 kg 00 - Glucose and glucose syrup, containing by weight in the dry state of 20% included at 50% excluded from fructose, with the exception of sugar invert (or interverti) 10 20 1702.50 kg 00 - Fructose chemically pure - kg 10 20 1702.60 00 - other fructose and fructose syrup , containing by weight to the State dry more than 50% fructose, with the exception of sugar invert (or interverti) - 10 20 c. kg change sub writing following positions: No. tariff description of the goods UQN DD VAT instead of 0407.00 10 - fertilized Œufs for incubation - kg 5 Ex 0407.11 00 - of fowls of the species Gallus domesticus - Kg 20 20 read - fertilized Œufs for incubation 0407.11 00 - of fowls of the species Gallus domesticus - kg 5 Ex the rest without change.


II. balance GENERAL A the law bearing law of FINANCES for 2013 ARTICLE 4 products and income applicable to the budget of 2013 are valued at the sum of 3 197 667 144 thousands of MGA in accordance with the following table: thousands of Ariary BOM PLF 2013 operation 2 896 380 374 - tax revenue 2 721 025 863 - non-tax revenue 118 694 511 - grants budget 56 660 000 - revenue of privatisations 0 - 0 - capital (MDRI-IMF) revenue windfall revenue INVESTMENT 301 286 770 - external/PIP grants 301 0 286 TOTAL 770 3 197 667 144 Retail is annexed to this Act.

ARTICLE 5

The ceiling for the appropriations authorised in respect of the interest on the debt, public authorities, ministries, other affected costs resources, staffing in the Commons, the expenses of investment (internal and external funding) of the General Budget for 2013 amounts to 3 122 048 952 thousands of MGA.



ARTICLE 6 within the limit of the ceiling, it is open for 2013 credits apply:-competition of: 201 816 812 thousands of MGA in respect of interest on the debt.
-to a maximum of: 2 920 232 140 thousands of MGA in respect of the authorities and the departments. be: in thousands of MGA public authorities / INSTITUTION balance operating investment benefits goods and Services transfers Total S external internal S/Total TOTAL 01 Presidency of the TRANSITION 6 126 223 9 472 103 10 498 782 2 294 918 22 265 803 8 185 630 2 038 330 10 223 960 38 615 986 02 Council superior of the TRANSITION 0 7 953 838 6 110 810 178 430 14 243 078 0 500 000 500 000 14 743 078
03 OF THE TRANSITIONAL CONGRESS 0 14 871 934 7 592 860 153 570 22 618 364 0 750 000 750 000 23 368 364 04 HIGH CONSTITUTIONAL COURT 0 1 243 362 1 506 650 20 510 2 770 522 0 100 000 100000 2 870 522 05 PRIMATURE 7 392 759 5 272 339 9 129 497 17 109 360 31 511 196 26 622 000 1 694 118 28 316 118 67 220 073 10 DEPARTMENT OF RELATIONS WITH THE INSTITUTIONS 1 017 895 468 834 821 560 35 000 1 325 394 0 350 000 350 000 2 693 289 11 MINISTRY OF FOREIGN AFFAIRS 47 072 313 1 834 795 5 918 041 2 541 372 10 294 208 0 1 075 000 1 075 000 58 441 521 12 DEPARTMENT OF THE ARMED FORCES 139 132 795 10 437 962 8 286 170 1 466 000 20 190 132 0 4 086 975 4 086 975 163 409 902 13 SECRETARY OF STATE HAS THE GENDARMERIE 132 028 570 1 992 620 7 327 850 447 880 9 768 350 0 4 485 294 4 485 294 146 282 214 14 INTERIOR MINISTRY 24 283 929 296 013 3 812 200 209 890 4 318 103 10 582 675 3 292 017 13 874 692 42 476 724 15 SAFETY 78 595 693 175 409 3 575 281 425 500 4 INNER 176 190 0 3 987 395 3 987 395 86 759 278 16 MINISTRY OF JUSTICE 51 823 391 9 501 315 8 404 074 3 009 000 20 914 389 900 000 1 194 958 2 094 958 74 832 738 17 MINISTRY OF DECENTRALIZATION 766 731 202 033 1 210 362 48 200 000 49 612 395 5 000 040 1 294 538 6 294 578 56 673 704 21 DEPARTMENT OF FINANCE AND THE BUDGET
158 432 592 12 885 465 66 804 977 263 065 469 342 755 911 68 737 657 99 001 217 167 738 874 668 927 377 25 VICE-PRIME MINISTER IN CHARGE OF ECONOMY AND INDUSTRY 5 204 116 503 273 2 432 340 701 520 3 637 133 5 432 460 2 142 857 7 575 317 16 416 566 32 DEPARTMENT OF THE PUBLIC SERVICE LABOUR AND SOCIAL LAWS 6 081 892 386 018 2 017 930 2 528 880 4 932 828 0 1 201 980 1 201 980 12 216 700 35 MINISTRY OF TOURISM 2 241 862 251 810 1 101 312 234 840 1 587 962 0 855 000 855 000 4 684 824 36 DEPARTMENT OF COMMERCE 5 202 173 598 455 2 299 610 4 395 860 7 293 925 0 440 000 440 000 12 936 098 37 COMMUNICATION MINISTRY 5 776 629 75 746 2 498 950 700 000 3 274 696 0 2 037 900 2 037 900 11 089 225 38 DEPARTMENT OF THE PROMOTION OF HANDICRAFTS 640 094 300 000 848 912 94 400 1 243 312 0 280 000 280 000 2 163 406 41 DEPARTMENT OF AGRICULTURE 14 882 750 641 245 2 899 400 4 151 410 7 692 055 81 854 800 16 430 672 98 285 472 120 860 277 42 DEPARTMENT OF FARMING 6 686 318 197 924 684 790 100 590 983 304 0 2 093 277 2 093 277 9 762 899 43 DEPARTMENT OF FISHERIES AND RESOURCES FISH 2 106 169 282 562 1 527 750 7 257 780 9 068 092 14 402 000 706 350 15 108 350 26 282 611 44 DEPARTMENT OF THE ENVIRONMENT AND FORESTS 7 270 168 468 947 969 660 251 933 1 690 540 41 666 240 2 489 496 44 155 736 53 116 444 51 DEPARTMENT OF ENERGY 5 288 786 352 329 530 330 86 620 969 279 13 140 020 1 493 697 14 633 717 20 891 782 52 WATER MINISTRY 1 717 296 400 392 561 281 541 600 1 503 273 46 125 080 7 189 076 53 314 156 56 534 725 53 DEPARTMENT OF MINES 1 411 077 429 074 843 210 780 000 2 052 284 0 910 000 910 000 4 373 361 54 DEPARTMENT OF HYDROCARBON 751 645 210 381 1 109 036 15 000 1 334 417 0 228 344 228 344 2 314 406 61 DEPARTMENT OF PUBLIC WORKS AND METEOROLOGY 5 334 663 199 752 1 930 212 2 950 788 5 080 752 26 292 318 7 966 387 34 258 705 44 674 120 62 VICE-PRIME MINISTER CHARGED Of the development and of the development of the territory 6 861 080 1 105 320 1 369 839 33 266 690 35 741 849 37 750 000 2 579 496 40 329 496 82 932 425 63 Department of transport 3 497 908 80 669 1 831 950 12 797 120 14 709 739 4 200 040 16 493 697 20 693 737 38 901 384 in thousands of Ariary powers public / INSTITUTION balance operation investment benefits goods and Services transfers S / Total External internal S/Total TOTAL 66 Ministry of TELECOMMUNICATIONS, posts and new technologies 493 190 10 184 169 150 1 000 180 334 22 289 000 1 168 900 23 457 900 24 131 424 71 Department of the health public 126 917 444 1 134 556 17 854 200 12 808 000 31 796 756 58 324 100 5 030 252 63 354 352 222 068 552 75 Department of youth and recreation 2 009 003 315 682 900 390 192 500 1 408 572 200 000 1 510 490 1 710 490 5 128 065 76 DEPARTMENT OF POPULATION AND SOCIAL AFFAIRS 5 488 112 508 000 1 742 755 106 000 2 356 755 9 900 020 3 441 597 13 341 617 21 186 484 78 SPORTS MINISTRY 8 409 403 421 915 682 810 3 865 100 4 969 825 0 1 792 437 1 792 437 15 171 665 81 DEPARTMENT OF NATIONAL EDUCATION 409 975 368 4 867 916 20 943 363 44 641 600 70 452 879 31 379 060 10 307 983 41 687 043 522 115 290 83 DEPARTMENT OF TECHNICAL EDUCATION AND PROFESSIONAL TRAINING 21 523 187 391 789 963 370 3 789 000 5 144 159 0 5 875 210 5 875 210 32 542 556 84 46 831 245 120 000 4 681 300 HIGHER EDUCATION DEPARTMENT 41 609 417 46 410 717 7 250 000 4 767 490 12 017 490 105 259 452 86 Department of CULTURE and heritage 2 261 633 82 982 1 232 014 1 075 000 2 389 996 0 511 000 511 000 5 162 629 TOTAL 1 351 536 102 90 944 943 215 624 978 518 099 547 824 669 468 520 233 140 223 793 430 744 026 570 2 920 232 140 is in all: thousands of Ariary heading amount interest of the debt public 201 816 812 means powers public and of departments 2 920 232 140 TOTAL 3 122 048 952 their development is given in the annex to this Act.


ARTICLE 7 in accordance with the table annexed to this Act, is entitled to the title of the investment expenditure (own resources, loans, outdoor grant, Fund of equivalent value) of the 2013 General Budget, registration of program authority for an amount of 6 369 867 000 thousands of Ariary.

ARTICLE 8 the ceiling of payment appropriations available on the basis of the investment expenditure (own resources, loan status, outdoor grant, funds of equivalent value) of the 2013 General Budget amounts to the sum of 744 026 570 thousand of MGA, in accordance with the table annexed to this Act.

ARTICLE 9 products, income and expenses applicable to the schedule of posts and Telecommunications Budget for 2013 are estimated as follows: in thousands of Ariary BOM amount recipes 4 420 800 - 4 420 800 operating revenues - revenues in capital 0 spending 4 420 800 - operating expenses 4 420 800-0 investment spending. 0 commitment authority. Credit payment 0 their development is given in the annex to this Act.

ARTICLE 10 products, income and expenses related to the Budget annex of the Imprimerie Nationale for 2013 are estimated as follows: in thousands of Ariary BOM amount recipes 12 542 100 - 12 542 100 operating revenue - revenue capital 0 spending 12 542 100 - operating expenses 12 542 100-0 investment spending. 0 commitment authority. Credit payment 0 their development is given in the annex to this Act.

ARTICLE 11 the personal accounts of the Treasury operations are evaluated to 400 538 582 thousands of MGA in revenue and thousands of MGA 493 126 613 in expenses, according to the table given in the annex to this Act.


thousands of Ariary BOM PLF 2013 revenue 400 538 582 - loan 74 071 084 account - participation 0 - 321 467 498 trading account - account of trust expenses 493 126 613 - loan 13 576 440 account - 5 000 000 participation 153 082 675 - 321 467 498 trade account - account 5 000 000 trust their development is given in the annex to this Act ARTICLE 12 the Minister of finance and the budget is allowed in 2013 to make advances, loans and participations in the limit of 166 659 115 thousands of MGA, in accordance with the table given in the annex to this Act.

ARTICLE 13-generating funds of over value and related operations are evaluated in 2013 0 MGA in spending and thousands of MGA 398 800 in revenue.

ARTICLE 14 the operations of public debt forecasts are fixed as follows: in thousands of Ariary - in revenue... 2 138 524 443 - spending... 2 121 953 404 ARTICLE 15 General terms of balance of the present Finance Act for 2013 are defined according to the following table: GENERAL equilibrium of the Finance Act for 2013 in thousands of Ariary BOM spending revenue C A D R E I BUDGET GENERAL of State


a. Operations of operation 2 378 022 382 2 896 380 374 b. Operations of investment 744 026 570 301 286 770 TOTAL BUDGET GENERAL 3 122 048 952 3 197 667 144 balance framework I 75 618 192 C A D R E II BUDGETS ANNEXES a. Operations of operation 16 962 900 16 962 900 b. investments 0 0 TOTAL BUDGETS ANNEXES 16 962 900 16 962 900 balance framework II 0 C A D R E III
TRANSACTIONS accounts individuals of Treasury TOTAL framework III 493 126 613 400 538 582 balance framework III-92 588 031 C A D R E IV OPERATIONS generators of FCV and ASSIMILATED TOTAL framework IV 0 398 800 balance framework IV 398 800 C A D R E V debt CAPITAL transactions a - domestic debt. Purchase the treasure 1 776 441 003 1 901 252 003. Payment deferred / Accumulations instances. Advances. Others 0 0 b - external debt. Loans 232 726 041 237 272 440. Exceptional financing 0. Relief debt CP 0. HIPC initiative debt relief 0. EPA c. variation-availability Mobilisable 112 786 360 0 TOTAL frame V 2 121 953 404 2 138 524 443 balance framework V 16 571 039 TOTAL GENERAL 5 754 091 869 5 754 091 869 III-provisions special ARTICLE 16 are ratified the decrees of movements of appropriations of operation and investment made in fiscal year 2012, in application of article 19 of the organic law No. 2004-007 on July 26, 2004, on the laws of finance.

ARTICLE 17 implementation of the various development projects, the Government is allowed to borrow from various sources inside and outside to a maximum of 800 000 000 thousands of MGA.

ARTICLE 18 it is created from 2013, at the level of the regional Brigades of National Police in the areas mentioned below 16 and 05 central stations of Antsiranana, Mahajanga, Toamasina, Fianarantsoa and Toliary trading account entitled "Support Fund for public security" of the Department of Homeland Security.
Accounts of the regional Brigades of National Police work from General treasuries based in the capitals of the Regions below: Alaotra Mangoro, Amoron'i Mania, Analanjirofo, Androy, Anosy, Atsimo Atsinanana, Betsiboka, Bongolava, Ihorombe, Itasy, Melaky, Menabe, Sava, Sofia, Vakinankaratra, Fitovinany Fitovinany. The central police stations, these accounts work respectively with the Treasury General of Antsiranana, Mahajanga, Toamasina, Fianarantsoa and Toliary.
Management of such accounts will be established by regulation.
These accounts will be able to present overdrafts within the limits set annually by the Finance Act.

ARTICLE 19 are deleted from the year 2013, the Ministry of livestock trade accounts titled:-disease of cattle;
-Control of the drugs and vaccines for veterinary use.

In accordance with the provisions of the law No. 2004-007 on July 26, 2004, on the laws of finance, balances at December 31, 2012, such accounts will be paid for the benefit of the General Budget.


ARTICLE 20 this law shall be published in the Official Journal of the Republic. It will be run as State law.
Antananarivo, December 4, 2012, the PRESIDENT of the Superior Council of the TRANSITION, the PRESIDENT of the Congress of TRANSITION, RASOLOSOA Dolin RAKOTOARIVELO Mamy LALANA FAHA-2012-021 NATAO HO LALANA MIFEHY NY FITANTANAM-BOLAM - PANJAKANA HO AMIN'NY TAONA 2013 LALANA LAHARANA FAHA 2012 - 021 NATAO HO LALANA MIFEHY NY FITANTANAM-BOLAM-PANJAKANA AMIN'NY TAONA 2013 Nolanian 'ny Kongresin' ny Tetezamita sy ny Filankevitra 'ny Tetezamita tamin' Ambonin ny fivoriana izay nataony avy ny faha-20 novambra 2012 sy faha-4 desambra 2012 , izao manaraka izao Lalana: I - FEPETRA MIKASIKA NY ANDININY VOALOHANY Tsy tohinina ny fepetra voalazan HETRA'ity ity ny fandrotsahana fa lalana ho year ' ny Tetibolam-panjakana sy ho year 'ny Vondrom-bahoakam-paritra, ny hetra, ny sara aman-kaba amin' hetra ary koa ny vokatry ny faditseranana sy ny fidiram-bolam-panjakana amin'ny taona 2013, dia manaraka ny didy aman-dalana manan-kery hatao.

ANDININY FAHA-2 Fehezan-dalana ankapobe momba ny Ny fepetry ny Fehezan-dalana ankapobe momba ny hetra hetra dia ampiana sy ovana toy izao manaraka izao: BOKY I HETRAM-PANJAKANA FIZARANA I HETRA AMIN 'NY VOLA MIDITRA SY NY MITOVY AMINY LOHATENY I HETRA ALAINA AMIN' NY VOLA MIDITRA ZANADOHATENY I HETRA AMIN 'NY VOLA MIDITRA (IR) TOKO II SEHATRA AMPIHARANA AZY SOKAJY IV OLONA NYHETRA Andininy Ampiana ao stay 01.01.05 TRATRY' ity ity ny III-izay mirija toy izao andininy : "III - Ny olona rehetra tsy manana laharampamantaran'ny mpandoa hetra araka ny voalazan 'ny rijantenin' ny andininy 20.05.01 sy 20.05.02 ka manao fanafaran'entana dia iharan 'ny hetra alaina amin' ny vola miditra."

TOKO IV AMERANA HETRA 01.01.10 Ovana rija-ténin ny Andininy NY FOTOTRA'ny andalana faharoa ary ampiana antokony 14 ° andininy ity ity: "Esorina amin 'izany kosa ny fandaniana niantsorohana ka nenti-nanana ny fihariana sy ny fikajiana ny vola niditra ary tsy maintsy nilaina mba hampandeha ara-dalana ny raharaha izay voamarina amin' ny alalan 'ny faktiora mifanaraka amin' ny fepetra 'ny andininy 20.06.18, year' voalazan isany izany indrindra:" "(14) Ny madinika (goodies) sy ny tao-kanto vitan been fantastic ' ny orinasa mpanao taozavatra malagasy ka ny fomba fampiharana izany dia ho" "faritan'ny didy amam-pitsipika."

TOKO VI FOMBA FAMERANA NY HETRA Andininy 01.01.13 andalana faharoa ao amin 'ny II amin' ny Ovana ity ity, izay mivaky toy izao andininy: "Na amin'ny tranga inona na inona, tsy azo ekena ny fijotsoana-amin'ny fomba famerana ny hetra na ohatrinona na ohatrinona ny vola maty any aoriana any".

TOKO VII FIKAJIANA NY HETRA Andininy 01.01.14 ny rijantenin 'ny I and II amin' Ovana ity ity, izay mivaky toy izao andininy: "I - Ny tahan'ny hetra dia ferana ho 20 isan-jato."

Rehefa mikajy ny hetra, dia boriboriana ho eo amin'ny ambaniny ny tarehimarika ny tombombarotra hamerana azy indrindra ariary being.
NY hetra nokajiana araka ny fepetra aloha io dia mihena amin 'ny hetra alaina amin' ny fitomboan-karena avy amin 'ny fananana, Matt fanamarinana, raha toa ka ny tombom-barotra voan rehefa' ny hetra ka Matt vola niditra izay efa nandoavana hetra ka tsy famerenana hetra party.
Kanefa, na eo aza ny zava-boalazan'ny andininy 01.01.02 etsy aloha, dia Matt hetra farafahakeliny tsy maintsy takiana amin 'ny olona rehetra tafiditra ao amin' ny sehatra ny hetra ampiharana na manao ahoana na manao ahoana vokatra azony raha Brad mijoro koa izy tamin 'ny voalohan' ny amerana ny hetra janoary volana.
Indrindra Heverina ho toy ny ny olona mijoro na fikambanana Ed tsy namono anarana tao amin'ny rejistry ny varotra, ary na dia efa voavono anarana tao aza, Brad tsy nametraka ny pandravana sy fizaram-pananana-sora ka na filazam-pijanonan 'asa ao amin' ny birao na foibe ara-ketra mahefa.
Kanefa, ny kajiana-amin hetra' taom-piasana io io dia tsy tokony ho latsak'orana ' izay voafaritra manaraka ireto ambany farany:-MGA 100 000 tataovana 5 isan 'arivon' ny vola maty isan-taona afak 'haba tamin' ny taom-piasana ho year ' ireo fikambanana miasa ho year 'ny fambolena, fitrandrahan-karena, tao - been, indostria, ankibon' ny tany, mikasika ny trano fandraisam-bahiny, fizahan-tany na fitaterana.
-MGA 320 000, tataovana 5 isan 'arivon' ny vola maty isan-taona afak'haba ho year 'ireo orinasa hafa tao stay' ny taom-piasana.
Na izany aza, hetra farany ambany io io dia iray isan 'arivon' ny vola maty afak'haba tao stay 'ny taom-piasan' ireo mpandoa hetra mpivarotra download antsinjarany.
Ireo rafi-pitantanana asa momba ny madinika ifampitsinjovana famatsiambola dia afahana amin 'ny hetra amin' ny vola miditra sy ny hetra fara-fahakeliny mandritra ny taona voalohany niasany nanomboka tamin dimy fandoa'ny vaninandro niforonany tanteraka, ary mahazo tombon-tsoa-fampihenan ketra 50 isan-jato hatramin 'ny taonan' ny taompiasana fahafolo.
Rafi-pitantanana asa momba ny madinika ifampitsinjovana tsy famatsiambola Ireo dia afahana amin 'ny hetra amin' ny vola miditra sy ny hetra fara-fahakeliny mandritra ny taona voalohany niasany nanomboka tamin dimy fandoa'ny vaninandro niforonany tanteraka.
NY foibem-pitantanana dia afahana amin 'ny hetra amin' ny vola miditra sy ny hetra fandoa fara-fahakeliny mandritry ny telo taona voalohany tamin 'vaninandro niforonany Ny orinasa izay mampiasa ny vola amin' ny famokarana sy famatsiana angovo azo havaozina dia afaka mahazo fampihenan-ketra mitovy amin'ny mifanaraka amin 'ny 50 isan-jaton' hetra ny fampiasam-bola natao. Na izany aza anefa, io fahazahoana fampihenan-ketra ho year ' ny taom-pikajiana ny hetra io dia tsy mihoatra ny 50 isan-jaton tokony'ny hetra tokony efaina. Ambin NY'ny fampihenan-ketra dia azo esorina amin 'ny taona manaraka rehetra ary mitovy amin' ny mark voafaritra, mandra-pahatapiny.
Misitraka ny fepetran'ny andalana voalaza etsy ambony ihany koa ireo orinasa ao stay 'ny sehatr' asa fizahan-tany, indostria, tao-trano sy ny asa vaventy.
Kanefa, ny fampiasam-bola azo ekena dia ho ferana amin 'ny alalan' ny didy amam-pitsipika.

Na ahoana na ahoana ny fampiharana io fepetra io dia tsy manafaka ny orinasa-amin 'ny fanefana ny hetra fandoa farafahakeliny voalaza ao amin' ny andininy eo ambony. "Fanapahana No. hamaritra ny fomba ampiharana ny fepetra voalazan'io year-dalana ambony io."
II-Ho year 'ireo olona voatondron' ny andininy 01.01.05 II, dia ampiharina ny 10 isanjato amin taha'ny vola naloa ho year ' ny olon-tsotra, sosaiety na fikambanana tsy fananan-draharaha mifaka eto Madagasikara manana ho saran'ny asa natao miharihary isan-karazany na nampiasaina tanteraka teto Madagasikara.
NY hetra dia sahanin'ny olona mpisitraka ny vola miditra. Izany dia tanana ary arotsaka any amin 'ny mpamory hetra mahefa ara-paritra ataon' ny solontena ekena manoloana ny Minisitera miandraikitra ny didy amam-pitsipika mifehy ny hetra ary manaiky ny hanaraka ireo fepetra rehetra toy izay ataon 'ny mpandoa hetra miasa eto Madagasikara, ao stay' fe-potoana iray volana aorian ny'ny nanaovana ny fitazonan-ketra.
Raha tsy Matt io solontena io, dia olona ilay na fikambanana izay nanaovana ny asa miharihary sy novitaina ny fitanana sy mandrotsaka ny hetra stay ao manao No. tanteraka'ny fotoana voatondro io ihany. NY sazy noho ny fahatarana mikasika izany dia anjaran' olona nanao ny fitanana ilay.
NY fanafaran 'entana rehetra izay ataon' ireo sokajin 'olona voafaritra ao amin' ny andininy 01.01.05 III, dia tsy maintsy andoavana hetra amin 'ny vola miditra izay mitovy amin' ny 5 isanjaton'ny sandany CAF not ireo entana rehetra nafarana. Raha tsy Matt io io, ny hetra sanda dia kajiana araka ny sanda mitovy hita eny amin'ny tsena. NY famorian-ketra dia sahanin'ny mpiasan 'ny hetra mialoha ny hakana ny entana eny amin' ny sampandraharaha mikasika ny faditseranana.
NY hetra voaloa, na ahoana na ahoana dia tsy azo heverina ho toy ny ampahan-ketra narotsaka mialoha azo esorina amin'ny hetra.
"Fanapahana grapes 'ny Minisitra miandraikitra ny didy amam-pitsipika hetra No. ny fomba ampiharana ny fepetra voalazan hamaritra ny mifehy' year-dalana ireo ambony ireo."
TOKO VIII HETRA AMPAHAM NY FANDOAVANA - BOLA NAROTSAKA MIALOHA Andininy 01.01.15 ny rijantenin Ovana'ity ity, izay mivaky toy izao andalana: "Ny hetra amin 'ny vola miditra amin' olona amin 'ny taona itsahina, kajiana amin' ny haba naloa tamin 'Gadfly-dasa ka aloa mialoha izay fepetra grape araka ny' ny miandraikitra ny amam-pitsipika mifehy ny hetra didy Minisitra." Hetra, fa ny fitambaran mahatsapa izay mpandoa NY'ny ampaham-bola narotsany mialoha dia mitovy na mihoatra noho ny vola tokony haloany amin 'ny taona itsahina, dia tsy mandoa afaka flew mialoha intsony, ka amin' izany dia manao fanambarana voasonia sy Matt daty any amin 'izay tompon' amin 'ny famorian-ketra tamin' once Gadfly-dasa, mialoha daty voalaza handrotsahana azy ny ny. Ho year ' ny tompon-tsenan'ampela-draharaha amin'ny Fanjakana, dia akana dimy isan 'arivony ny sora-bola, aloa mialoha amin' ny fotoana firaiketana amboky ny fifanarahana. "Raha hita fa ny haba tokony ho naloany dia kely noho ny vola naloany mialoha araka ny voalaza eo ambony fepetra, ny vola naloa mihoatra ny tokony ho izy, dia ahazoana trosan-ketra, izay hamarinin 'ny fandraharahana momba ny hetra ary azony esorina amin' ny haba sy ny toa azy aloany aoriana."
TOKO X ANDRAIKITRY NY MPANDOA HETRA Andininy 01.01.17 ny rijantenin 'ny 3 amin' Ovana ity ity, izay mivaky toy izao andininy: "3 - ho year 'ny olona manana taom-piasana hafa noho ireo ao amin' ny 1 2 eo ambony sy: farafahatarany ny faha-dimy ambin'ny folo andron 'ny fahaefa-bolana nifaranan' ny taom-piasana." Andininy 01.01.20 Esorina ny andalana sy 3 4 ao amin'ity ity andininy. Andininy 01.01.21 ny rijantenin Ovana'ity ity, izay mivaky toy izao andininy: "Ny fikambanana sy ny olontsotra sandaina ny famerana ny hetra araka ny zava - bita voafaritry ny andininy 01.01.13 II notsorina dia tsy maintsy mitana kaonty araka ny rafitra kely indrindra ahafantarana ny vola kirakirainy, sy ny ambim - bava vokatry ny asa, miampy:-Ny filazana ireo fandaniana tamin'ny fandraharahana; -Ny tabilaon'ny fanavotam-Bennett; -Ny filazana ny vola enti-miomana sy ny fatiantoka-amin'ny sanda.
Ho fampiharana ny lalana momba ny hetra, izy ireo dia afaka tsy manome ireo antontan-taratasy ara-kaonty voatondron'ny andininy 01.01.19 sy 01.01.20, fa tsy maintsy ny rejistry ny mitana kosa vola miditra sy ny vola mivoaka. IO rejistra io dia voaisa ary voarangopohin'ny detective na controller isn't hetra mahefa alohan ny'ny ampiasana azy. NY filazana voasonia dia alefa any amin'ny detective na controller-not ny hetra ao amin 'ny hamerana ny hetra, izay tapakila nandraisany year manome toerana' izany. Ireo orin'asa antsinjarany manana famerana hetra araka ny vokatra ny mivarotra marina na araka ny tena zava - bita notsorina izay tsy afaka manome faktiora Matt fepetra takiana mandritra ny varotra ataony ireo, dia omena alalana isam-bolana hanao antontan-taratasy ho fanamarinana ahitana ireo varotra rehetra nataony nandritra ny fotoana voatondro izay. NY fikambanana sy ny olontsotra sandaina amin 'ny iray amin' ireo famerana ny hetra araka ny vola miditra ireo izay mividy entana amin'ny olona na orin 'asa voalaza ao amin' ny andininy 01.02.02, dia omena alalana hanao, amin 'ny anaran' ny mpamatsy azy ireo, antontan-taratasy mahasolo faktiora raha ohatra ireo entana ireo ka dia pretend avy hatrany, ary ireo antontan-taratasy ireo dia Matt ny anarana, adiresy marina ary nomerao famantarana ara-ketran'ny mpamatsy , ny karazan 'entana, vidin ny' ny singany sy ny totalim-Bennett, ary ireo zava-boalaza ireo voamarin 'ny mpamatsy ao stay' io antontan-taratasy io ihany.
LOHATENY II HETRA TAMBATRA TOKO I FOTO-KEVITRA Andininy ny rijantenin Ovana 01.02.01'ity ity, izay mivaky toy izao andininy: "Matt hetra tokana antsoina hoe"hetra tambatra"ny mahasolo sy manafaka ny hetra aloa amin 'ny vola miditra sy ny haba amin' ny vola maty, alaina ho year ' ny vondroparitra sy ny tahiri-pirenena itsinjaram-pahefana ho fampidirana ny sehatra tsy manara-dalana ary ny Antenimieran'ny Varotra sy ny Indostria" , ka ferana ho 35 isan-jato ho year ' ny faritra, 60 isan-jato ho year ' ny kaominina, isan 2-jato ho year ' ny tahiri-pirenana ho fampidirana ny sehatra tsy manara-dalana ary 3 isan-jato ho year 'ny Antenimieran' ny Varotra sy ny Indostria. "LOHATENY III HETRA ALAINA AMIN 'NY KARAMA SY NY MITOVY AMINY (IRSA) TOKO VI NY Andininy 01.03.16 Ovana HETRA FIKAJIANA ho toy izao rafimariky ny A ny' IRSA - Lalana mifehy ny ankapobeny - Hatramin'ny 250 000 Ar 0 isan-jato - Ampahany mihoatry ny 250 000 20 isan-jato Ar Na izany aza, ny hetra tokony ho aloa ho year ' ny ampahany ny 250 000 Ar mihoatry dia tsy tokony ho latsaky ny Ar 200."
LOHATENY IV HETRA ALAINA AMIN 'NY FITOMBOAN-KARENA AVY AMIN' NY FANANANA MITERA - BOLA TOKO II B - FIKAJIANA NY HETRA Andininy 01.04.04 taha "21p.100" ny Soloina ho "20p.100" ao amin 'ny andalana faharoa amin' ity ity andininy.

LOHATENY V HETRA ALAINA AMIN 'NY BAROTRA TOMBOM AMIN' NY FANANANA big (IAPI) SOKAJY I FOTO-KEVITRA Andininy Foronina ao stay 01.05.01'ity ity ny andalana faharoa izay mirija toy izao andininy: "30 isan-jaton 'ny hetra alaina amin' ny tombom-barotra amin 'ny fananana big mifandraika amin' ny famindrana tahirin-tanim-panjakana dia atokana ho year ' ny Tahirim-bolam-pirenena momba ny fananan-tany."

SOKAJY V FIKAJIANA NY HETRA Andininy 01.05.07 taha "21p.100" ny Soloina ho "20p.100".

FIZARANA II SARAM - PIRAKETANA NY SORA - PANEKENA SY NY FAMINDRAN - TOMPO TOKO II SANDA SY FIKAONTIANA NY HETRA SOKAJY II SARANY RAIKITRA Andininy 02.02.04 Foanana ny 1-amin 'ity ity TOKO III FAMINDRANTANANA TSY SETRINY SOKAJY IV TAHAN Matt andininy' NY HABA Andininy 02.03.25 ny rijantenin 'ny andalana fahadimy ao amin' Ovana ity ity, izay mivaky toy izao andininy.
"Lany paik 'andro No. voakasik' tsy fandovana Ireo ireto fepetra ireto raha toa ka voapetraka sy nandoavana sara mialoha 01 janoary 2014 ireo filazana izany momba ny."

TOKO IV NY ANDRAIKITR'IREO MPISOLO VAVA, NOTE, VADINTANY, MPIRAKI-DRAHARAHAM-PITSARANA, MPITAN-TSORATRA, MPITSARA, MPANELANELANA, MPITANTANA SY MPANAO RAHARAHA L'HAFA NA MPIRAKI-TSORAM-PANJAKANA NA IREO MPANDOA SY NY MPANDRAY HETRA FLEW.
FAMPAHAFANTARANA Andininy 02.04.39 ny andalana faharoa ao amin Ovana'ity ity, izay mivaky toy izao andininy: "Ireo fepetra momban 'ny karaman' izy ireo dia ho faritan'ny didy amam-pitsipika."
TOKO VIII FANAFAHANA ARA-KETRA SY LALANA MANOKANA SOKAJY I FANDRAHARAHANA ANKAPOBENY Ovana ny lohateny "Taratasy ara-panjakana" ho "Taratasy ara-panjakana sy Didy avoakan'ny fitsarana tampony mikasika ny raharaham-panjakana" Andininy Ampiana andalana faharoa mirija toy izao manaraka izao 02.08.01: "Soratana tsy Matt sarany avoakan didy ireo'ny fitsarana tampony mikasika ny raharaham-panjakana" FIZARANA III HABA TSY MIVANTANA LOHATENY III FIKAONTIANA SY FAMORIANA NY TSY TOKOIII NY Andininy 03.03.16 rijantenin ny Ovana HABA FIANTOHANA MIVANTANA HABA'ity ity, izay mivaky andininy ho toy izao : "Ireo sora-panekena Matt antoka dia natao aharitra roambinifolo volana, amin 'ny dika telo mitovy ka tsy vita sonia teo anatrehan' ny 'andraiki-panjakana, izay aloan' tompon ny mpandoa ny hetra sarany;" NY sonia tsirairay dia tsy maintsy hamarinin'ny pahefana manam.
"- Ny antoka ara-bola dia azo foanana amin'ny fotoana rehetra na amin 'ny alalan' ny antoka, na amin 'ny alalan' ny sampan-draharaha misahana izany."

Ovana toy izao manaraka izao ny tabilao momba ny hetra tsy mivantana alaina amin'ny fandaniana (DA):



TOVANA TABILAON 'NY HABA TSY MIVANTANA ALAINA AMIN' NY FANDANIANA tariff number DESIGNATION of products rates and rate LOCAL matter 22 03 00 10 malt beers - of an alcoholic title of 4 ° or less...... AR 250/litre Ar 250/litre 90 - a title more alcoholic (4)... AR 250/litre Ar 22 04 250/litre wine of fresh grapes, including fortified wines in alcohol; grape must other than no. 20.09 10 - sparkling wine: 10 - champagne... 200% 200% 90 - other... 200% 200% - other wine; grape must whose fermentation has been prevented or arrested by the addition of alcohol: 21 00--in containers with a capacity not exceeding 2 l... 50% 50% 29 - other - wines (other than liquor and similar wines and sparkling wines) exclusively from the fermentation of fresh grapes and fresh grape juice: 11 - in containers with a capacity not exceeding 2 l... 50% 50% 19 - other... 50% 50% - liqueur, mistelles or musts transferred to alcohol, wine exclusively from fresh grapes and fresh grape juice: 21 - in containers with a capacity not exceeding 2 l... 150% 150% 29 - other... 150% 150% - wine vinés: 31 - in containers with a capacity not exceeding 2 l... 50% 50% 39 - other... 50% 50% 90 - other... 50% 50% 30 00 - other grape musts... 50% 50% 22 05 vermouths, and other wines of fresh grapes prepared using plants or aromatic substances.
10 - in containers with a capacity not exceeding 2 l 10 - Vermouth... 150% 150% 90 - other... 150% 150% 90 - other: 10 - in containers with a capacity not exceeding 2 l... 150% 150% 90 - other... 150% 150% 22 06 00 other fermented drinks (cider, Perry, Mead, for example); mixtures of fermented beverages and mixtures of fermented beverages and drinks not alcoholics, neither called nor included elsewhere.
-Cider, Perry and Mead presented: 11 - in containers with a capacity not exceeding 2 l... 50% 50%
19 ----Autres ..........…………..………………..…………………………………... 50% 50% 90 - other fermented drinks (betsabetsa, fermented juice of coconut etc) 50% 50% tariff number DESIGNATION of products rate and tariff 22 07 ethyl not denatured alcohol of an alcoholic volume of 80p.100 vol. or higher. ethyl alcohol and spirits denatured of all titles.
10 00 - ethyl alcohol not denatured to an alcoholic volume of 80p.100 vol. or more... Ar700/litre Ar700/litre 20 00 - ethyl alcohol and spirits denatured of all titles... Ar700/litre Ar700/litre 22 08 not denatured to an alcoholic density less of flight 80p.100 ethyl alcohol; spirits, liqueurs and other spirituous beverages.
20-Eaux-de-vie of wine or grape marc: 10 - in containers with a capacity not exceeding 2l... AR 430/litre 230% 90 - other... AR 430/litre 230% 30 - Whiskies: 10 - in containers with a capacity not exceeding 2l... AR 1 450/liter 250% 90 - other... AR 1 450/liter 250% 40 - rum and tafia: 10 - in containers with a capacity not exceeding 2l... AR 115/litre 230% 90 - other... AR 115/litre 230% 50 - Gin and genever: 10 - in containers with a capacity not exceeding 2l... AR 430/litre 230% 90 - other... AR 430/litre 230% 60 0 - Vodka... AR 430/litre 230% 70 0 - Liqueurs... AR 430/litre 230% 90 - other:-spirit drinks containing alcohol (acquired and power): 11 - 15 °... AR 430/litre 230% 12-15 ° and more... AR 430/litre 230% 90 - other... AR 430/litre 230% 24 01 raw or non-manufactured tobacco; 10 00 - not ecotes tobacco... tobacco waste exo exo 20 00 - tobacco partially or totally ecotes... exo 30 00 - waste of tobacco... exo exo exo 24 02 (including cut) cigars, cigarillos and cigarettes, tobacco or substitutes 10 00 - cigars (including cut) tobacco and cigarillos, containing tobacco 325% 325 20 00 - Cigarettes containing tobacco... 325% 325 90 00 - other... 325% 325 24 03 other tobaccos and substitues tobacco, manufactured; tobacco "homogenised" or "reconstituted"; extracts and sauces of tobacco.
"10 00 - smoking tobacco, even with substitutes in any proportion... tobacco exo exo - other: 91 00--"homogenised"or reconstituted tobacco"... Exo exo 99--other: 10 - tobacco chew:... 50% 50% tariff number DESIGNATION of products rates and rate 20 - carrots, powder snuff (pure powder)... 70% 70% 96 13 lighters and lighters (excluding the lamplighters No. 36.03), same mechanical or electrical, and parts other than the stones or highlights 10 00 - pocket, gas lighters, non-rechargeable... AR 250/unit Ar 250/unit 20 00 - pocket, gas lighters, rechargeable... AR 250/unit Ar 250/unit 80 00 - other lighters and lighters... AR 250/unit Ar 250/unit 90 00 - parts... AR 250/unit Ar 250/unit DESIGNATION of Communication SERVICES by mobile phone... 7% 7% FIZARANA VI HABA AMIN 'NY TATAOM-Bennett LOHATENY I h AMIN' NY TATAOM - Bennett TOKO IV HANA IFOTORAN'NY FANDOAVANA NY h SY FITAKIANA Andininy 06.01.10 I - HANA IFOTORAN 'NY FANDOAVANA NY Ampiana aorian HABA' ny 5 ireto, ireto manaraka rijanteny: "Ho year 'ireo raharaha voalaza ao amin' ny (4) sy (5), ireo mpandoa hetra, rehefa nahazo alalana tamin 'ny lehiben' ny ivo-ketra mahefa ara-paritra, dia afaka manefa ny araka ny tonom-bola tokony aloa haba na ny voalazan'ny taratasim-barotra."
Na izany aza, fahafahana io io dia tsy tokony hiteraka fahatarana ny fandoavana ny haba araka ny voafaritry ny fepetry ny andininy 06.01.16.


II - FITAKIANA NY Ny haba HABA dia tsy maintsy aloa: (1) Ho year ' ny (1), (2) sy (3) etsy ambony, amin 'ny fanatanterahana ny hana ifotoran' ny fandoavana ny h.
(2) Ho year ' asa trano, eo am-pandraisana ny fanorenana ireo flew aloa mialoha, ny avansy, ny vidiny karama nanao azy;
"(3) Ho year ' saikin 'asa sy ireo raharaha tsy voafaritra ao amin' ireo ny 1 °, 2 °, 3 ° 4 ° voalaza ao amin 'ny ifotoran hana' ary ny fandoavana ny haba, eo am-pandraisana ny vola aloa mialoha, ny avansy, ny vidiny karama nanao azy."


TOKO XI ANDRAIKITRY NY MPANDOA HETRA 06.01.26 Ovana toy izao manaraka izao ny andalana fahatelo amin Andininy'io andininy io: "Ny varotra ifanaovan 'ny samy mpandoa haba amin' ny tataom-Bennett (VAT) dia tsy maintsy aloa sheky na taratasim-bola hafa tsy azo afindra, amin 'ny alalan' ny famindram-bola na karatra banky, na fandoavam-bola amin 'ny alalan' ny finday."

BOKY III FEPETRA IRAISAN 'NY HETRA, SARA SY HABA VOARAKITRA AO AMIN' NY BOKY I SY II AMIN' FEHEZAN-DALANA LOHATENY ITY ITY I HETRA TOKO III SAZY SY LAMANDY NY FAMORIANA

SOKAJY III TATAON - KETRA AMIN 'NY FAHATARANA AMIN' NY FANEFANA, FANDROTSAHANA SY FANORATANA Andininy 20.01.53.1 Soloina ao amin'ity ity ny vondron-village "01 janoary 2013" andininy ho "01 janoary 2014".

SOKAJY VI FANDIKAN - DALANA HAFA Andininy 20.01.56 Ovana toy izao manaraka izao ny ny rijan-village amin firafitry'io andininy io: "Ny fandikan-dalana hafa rehetra amin 'ireo didy amam-pitsipika natao hampiharana ity fehezan-dalana ankapobeny Ity, nefa tsy voalaza any amin' ny andininy dia voasazy lamandy Ar 100 000"
NY fandoavan-ketra amin'ny taratasim-bola tsy Matt antoka dia voasazy lamandy 150 isan-jaton'ny vola tsy maintsy hefaina. NY fandoavana io lamandy io dia tsy manankana fanenjehana momba ny fanamelohana ny.
"Ny tsy fanantanterahana ireo voalazan once ' ny fepetry ny andininy 06.01.26 andalana faha 3 mikasika ny fandoavam-bola amin 'ny alalan' ny sheky na taratasim-bola hafa tsy azo afindra, famindram-bola na banky karatra na famindram-bola amin 'ny alalan' ny ataon 'ny mpandoa haba amin' finday ny tataom-Bennett (VAT) dia iharan'ny lamandy mahatratra 100 isan-jaton 'ny totalimbidin' ny fifanarahana natao."

Andininy 20.01.56.11 Foronina ny andalana-amin farany'ity ity, izay mivaky toy izao andininy: "Ny fandavana tsy hanome ireo taratasy sy ireo fanazavana ilaina ao stay antonta'ny Boky III VI lohateny dia voasazy amin 'ny fandoavana sazin-ketra Ar.200 000 ka hatramin' ny Ar.5 000 000, na koa sazy navoakan'ny fitsarana year-tampony ho tohin'ny fangatahana tsy handoavam-bola nataon 'ny Sampan-draharahan' ny Hetra".


Andininy 20.01.56.15 ny firafitry ny rijanteny-amin Ovana'ity ity, izay mivaky toy izao andininy: "Ny tsy fahatontosana ireo fepetra voalazan'ny boky III V lohateny dia saziana: (1) Lamandy Ar 100,000 isaky ny fandikan-dalana amin' ireo fepetra voalazan'ny andininy 20.05.03, 20.05.04, 20.05.06 sy 20.05.07;" ary koa amin'ny fantastic avy hatrany laharam-pamantarana ara-ketra.
(2) Lamandy Ar 100,000 isaky ny fandikan-dalana amin' ireo fepetra voalazan'ny andininy 20.05.08. NY fandikana ny voalazan 'ny andalana faharoan' fepetra io andininy io kosa dia saziana lamandy Ar 1,000,000.
(3) Lamandy ara-ketra mitovy amin 'ny sandan' ny been natao fandikan-dalana voalazan 'ny fepetra ao amin' ny mahakasika ny andininy 20.05.05; "na koa fampiasana am-pitaka-laharam pamantarana ara-ketra amin'ny tamba-jotra noforonina na diso".
Andininy 20.01.56.16 Soloina ireo fikambananteny "20.06.12 sy 20.06.13" ho "20.06.12, 20.06.13 sy 20.06.14" amin'ity ity andininy.
Andininy 20.01.56.21 Foronina indray ny andininy 20.01.56.21 izay mivaky toy izao: "Raha toa ka nisy fitsaharana amin'ny fandoavana ny ampahan-ketra, na inona na inona anton 'izany, ka tsikaritra fa ny fitambaran' ny narotsaky ny mpandoa hetra mialoha ampahan-ketra dia kely noho ny vola izay tena tokony aloany dia ampiharina aminy, ankoatra ny voalazan sazy' ny fepetran' ny andininy 20.01.52 sy 20.01.53, ny lamandy izay mira amin' 80 isan-jaton 'ny fanampin' ny ampahan-ketra tsy maintsy aloa."
LOHATENY II FIFANOLANANA ARA - KETRA TOKO IV NY FOMBA ARAHINA EO ANATREHAN'NY FITSARANA SOKAJY II III - FAMPIATOANA NY FANDOAVAM - BOLA Andininy 20.02.44 ny rijantenin 'ny andalana faharoa amin' Ovana ity ity, izay mivaky toy izao andininy: "Kanefa, ny mpandoa izay mametraka fitarainana ara-pifanolanana hetra dia mahazo fampiatoana ny fandoavana ny ampahan 'ny mampifanolana raha toa ka anaovany fangatahana uouo ao stay hetra' ny fitarainany izany, raha toa ka maneho '. «, miaraka amin 'ny fitarainany ny taratasy miantoka mialoha ny fandoavana-amin fanamarinana' ny alalan 'ny fomba eken' lalana miteraka zana-bola ny hetra izay tsy ny mira amin 'ny atsasakin' ny fameran-ketra mampifanolana izy, na antontan-taratasy manamarina ny sora-paneken'ny orinasa fitrosana vola iray maromaro mba hiantoka tsy Matt fepetra ny fandoavana ny antsasakin 'ny fameran-ketra mampifanolana amin' ny tahirimbolam-panjakana.»
LOHATENY V LAHARAM-PAMANTARANA NY MPANDOA HETRA Ovana ny lohatenin 'ny TOKO I ao amin' ny LOHATENY V ho toy izao: TOKO I FEPETRA ARAHINA SY FILAZANA Andininy 20.05.04 Ovana toy izao manaraka izao ny firafitry ny rijan-village amin'io andininy io: "Aorian 'ny nanomezana laharam-pamantarana ny mpandoa hetra amin' ny tamba-jotra, dia omena azy ireo karatry ny hetra tambatra ny na kara-pamantaran ny'ny araky ny voafaritry ny Fandraharahana ara-ketra modely hetra mpandoa."
"Kanefa, ny fantastic io laharam-pamantarana ara-ketra amin'ny tamba-jotra io sy ny karatra ho asan 'ny' year ireo mpamongady, mpanafatr'entana ary ny mpanao tao-zava-baventy dia tsy maintsy ialohavan 'ny filazana antsoratra ataon' ny mpandoa ireo andinindininy rehetra mahakasika ny asa ataony amandraharaha momba hetra."
TOKO II MANDRITRY NY TAOM - PIASANA NY TOETOETRY NY LAHASAM - PITRANDRAHANA Andininy 20.05.08 Ovana toy izao manaraka izao ny ny rijan-village amin firafitry'io andininy io: "Ny mpandoa rehetra hetra dia tokony hampandre, ao stay ' ny 20 andro isehoany, ny sampandraharaha misahana ny hetra ny amin 'izay fiovana Matt hetra, indrindra kanefa tsy voafetra ny fiovan ny mombamomba' ny adiresy ny toetoetry ny ankohonany na ny tokatranony" , ary ny fiovana rehetra Matt eo amin 'ny sehatr' asa ara-toe-kareny.
IO io koa fe-potoana dia voatondro ho year ' ny once fanaovana filazana amin 'izay fiovana Matt mikasika ny dinidinika voasoritra ao amin' ny andininy 20.05.04.
Kanefa, ny fiovana-amin'ny fomba famerana ny hetra na ny fotoana androtsaham-bola any amin'ny Tahirimbolam-panjakana dia tsy maintsy anaovan'ny mpandoa hetra fangatahana alalana. "Matt fanapahana avoakan 'ny misahana ny hetra aorian sampandraharaha' ny fandinihana ny fangatahana."
Ovana ny lohatenin 'ny LOHATENY VI sy ny SOKAJY I amin' ny BOKY III ho toy izao: LOHATENY VI FAHEFANA MITAKY - FAHEFANA MANOME DIKA MITOVY - FAHEFANA MISAVA SY MANAMARINA - TSIAMBARATELON 'NY ASA (DC-SDC-DV-SP) SOKAJY I FAHEFANA MITAKY-FAHEFANA MANOME DIKA MITOVY Foronina indray ny rijantenin' ity ity, izay mivaky toy izao andalana: Andininy 20.06.07 "Ny mpiasan'ny hetra dia manome dika mitovy year afaka'ireo antontan-taratasy rehetra tazoniny" , amin'ny tompony na mpandova azy ny, na koa amin 'ny olon-kafa izay mitondra taratasy fahazoan-dalana avy amin' ny fitsarana izay manome alalana azy ireo.
"Amam-pitsipika No. mametra ny 'ny karaman' sandan Didy izy ireo."
Andininy 20.06.08 Foanana ny andininy 20.06.08 SOKAJY III ANDRAIKITRIN'NY ISAM-BATAN'OLONA NA FIKAMBANANA MANDROTSA-BOLA IHARAN 'NY HETRA Andininy 20.06.12 Ampiana aorian' andalana 1 rijanteny mivaky toy izao ny ny: "Toy izany koa ireo olona manao raharaha andoavan-ketra kanefa tsy fananan-draharaha mifaka eto Madagasikara manana. Once io IO dia tanterahan'ny solotenany ekena manoloana Minisitera misahana didy amam-pitsipika momba ny hetra ny ny.
Andininy 20.06.14 Foronina indray ny andininy 20.06.14 izay mivaky toy izao: "Ny olon-tsotra na fikambanana, iharan 'ny haba amin' ny tataom-Bennett na tsia, izay mandrotsaka vola voafaritry ny andininy 06.01.11 averina, dia tsy maintsy manao filazana azy ireo mitovy fepetra amin 'ny antsipirian' ny vola voalaza amin'ny andininy 20.06.12" Ny sisa tsy Matt fiovana.


ANDININY FAHA-3 Faditseranana A. Ireo fepetra noraisina tao amin'ny fehezan-dalana momba ny faditseranana dia miova sy nofenoina toy izao manaraka izao: 1-Ovana ny faha 193bis ka soratana izao manaraka toa andininy: And. 193bis. - Miankina amin 'ny mitombona sy eken antony' ny miteraka fahafahana manondrana tsy Faditseranana na mametraka amin 'ny fitahirizana eo ambany fanaraha-mason toerana' any ny faditseranana ireo entana ny fotoana voafetra fanarenana ny filazana fampidirana miserana ny mandritra niditra dia azo ekena noho ny saingy tsy maintsy ny manankery amin haba manefa kosa manokana antony'ny vaninandro andraiketana am-boky ny filazana ho year 'ny fanjifana, ny zana-bola noho ny fahatarana ny tahan ka ampitomboana' izany zana-bola izany dia faritana amin'ny alalan 'ny didim-pitondrana grapes' ny Minisitra ny misahana Faditseranana.
Amin'izany, ny sandam-Bennett raisina dia ireo ampiharina amin 'ny fotoana nametrahana ny fanambarana fampidirana amin' ny fotoana voafetra.

2 - Ampidirana fepetra vaovao 193 ter mivaky izao toa Andininy: And. 193ter.-Ny famelana ho year ' ny fanjifana ireo entana niditra nandritra ny fotoana voafetra araka ny fepetra voalazan 'ireo andinin-tsoratra hafa toy ny LGIM, petroleum Code, establishing agreement, headquarters agreement, Vienna Convention, law on the free Zone sy ny fifanarahana eo amin' ny Governemanta Malagasy / there hafa na Vondorna iraisam-pirenena dia mijanona hifanaraka amin 'ny voalazan' ireo fepetra fampiharana mahakasika ny sandam-Bennett sisa tavela.

3 - Ovana ny faha 194-4 andininy ° ka soratana toa izao manaraka: And. 194. 4 ° - entana ireo, rehefa vita ny fanodinana, ny famokarana ireo na ny fanampiana asa tanana dia tsy maintsy, na haondrana, na ampidirina amin 'ireo sata momba ny fametrahana entana mandrapiandry ny fanondranana azy alohan' fahataperan 'ireo fe-potoana voalaza eo amin' ny ny year-dalana faha 2 eo ambony. NY famelana ho year ' ny fanjifana dia azo ekena rehefa afaka manaporofo ilay nahazo ny sata fa Matt antony tsy azo anoharana tsy ahafahany ny entana manondrana na mametraka azy ireny any amin'ny fitahirizany entana miaraka amin 'ny mitombona ary eken antony' trano ny faditseranana.

4 - Ovana ny faha 199-2 andininy ° ka soratana toa izao manaraka: And 199. 2 ° - Rehefa ampihariny ny andalana (1) (a) amin'ity ity ary andininy, miankina

Amin 'ireo fepetra voalazan' ny andalana 4 °, 5 °, 6 ° ireto, haba hetra sy ny manaraka dia takiana araka ny sokajy sy ny habetsak 'ireo entana ampidirina amin' ny fotoana voafetra ary araka ny tahan 'ny haba sy hetra mihatra amin' ny andro handraiketana year-tsoratra ny fanambarana ho amin'ny fanjifana ny zana-bola nohon 'ny fahatarana izay faritan' ampiana Minisitra misahana faditseranana amin 'ny alalan' ny ny ny didim-pitondra taha, rahefa tsy antoka ireny haba sy hetra ireny nisy ny.


5 - Ovana ny faha 199-4 andininy ° ka soratana toa izao manaraka: And. 199. 4 ° - Ho fanavahana ny fampiharana ny andalana (2) (3) amin sy'ity ity, ambara rehefa andininy ho year 'ny fanjifana ireo vokatra voahodina araka ny voalazan' ny 5 ° 194, haba hetra alaina sy ny andininy ny andalana dia sokajy sy ny habetsak ny arakaraky'ireo entana niditra nandritra ny fotoana voafetra ary araka ny tahan 'ny haba sy hetra ampiharina amin' ny andro handraiketana year-tsoratra ny fanambarana ho amin'ny fanjifana ny zana-bola nohon 'ny fahatarana izay faritan' ampiana Minisitra misahana ny faditseranana-amin 'ny alalan' ny ny didim-pitondra ny
Taha, rehefa tsy nisy antoka ireny haba hetra ireny sy.
Zana-bola io IO dia takiana manomboka amin'ny andro nandraiketana year-tsoratra ny fanambarana ho amin'ny fanodinana entana ho year ' ny famokarana mandrapahatonga amin 'ny andraisana ny andro flew avy amin' izany.
NY sandam-Bennett raisina dia ny year ' ireo entana nafarana teo aloha, amin'ny andro nandraiketana year-tsoratra ny fanambarana ho year ' ny fanjifana.

6 - Ovana ny faha 199-6 andininy ° ka soratana toa izao manaraka: And. 199. 6 ° - Ireo farany tsy lany tamin 'ny famokarana, ny fakofako ireo potika azo aorian ary' ny fanodinana mba ahazoana ny vokatra solony dia mandoa sy ankoatra ireo omena hetra haba ho year ' Fanjakana ny, ho year ' ny vondrom-bahoakam-paritra, ho year 'ny ivo-toerana tantanan' ary fanjakana ny ho year ' ireo fikambanana mpanao asa soa ankatoavina amin 'ny alalan' ny didim-panjakana.
Na izany ary, ny Tale Jeneralin'ny Faditseranana dia afaka, araka ny fangatahana husband-pototra ataon'ny mpampiasa ny sata, mamela ny fanambarana ho year ' ny fanjifana tsy hampiharana haba hetra sy ho year ' ireo farany tsy lany tamin 'ny famokarana, ny fakofako ireo potika azo aorian ary' ny fanodinana rehefa tsy mihoatra ny dimy isan-jato (5%) ny vokatra ankapobeny izany.
Amin 'ny famaritana ny sandam-bidin' ireo farany tsy lany tamin 'ny famokarana, ny fakofako ireo potika azo aorian ary' ny fanodinana, ny faditseranana dia antsipiriany ireo singa ny fanamarinana rehetra entin mandray'ny ny sata, vidin 'ny entana eto amin' ny mpampiasa ny anatiny tsena na ary koa ireo tahirin-tsoratra ananany maneran-tany.

7 - Ovana ny faha 210 ka soratana izao manaraka toa andininy: And. 210 - Rehefa alefa ho year ' ny fanjifana ireo entana amin 'ny toetrany-amin' ny nanafarana azy na ny vokatra Ed tsy voahodina tanteraka mihoatra amin 'ny fanapahan-kevitra nanomezana ny fahazoan-dalana voalaza amin' ny 207, haba hetra sy ireo andininy dia ampiharina araka ny sokajy sy ny habetsak 'ireo entana apetraka amin' ny sata fanodinana ary arakaraky tahan 'ny haba sy hetra ampiharina amin' ny ny andro handraiketana year-tsoratra ny fanambarana ho amin'ny fanjifana ny zana-bola nohon 'ny fahatarana izay faritan' ampiana Minisitra misahana ny faditseranana-amin 'ny alalan' ny ny didim-pitondra ny taha rehefa tsy nisy antoka ireny haba hetra ireny sy.
Zana-bola io IO dia takiana manomboka amin'ny andro nandraiketana year-tsoratra ny fanambarana ho amin'ny fanodinana entana ho year ' ny famokarana mandrapahatonga amin 'ny andraisana ny andro flew avy amin' izany.
NY sandam-Bennett raisina dia ny year ' ireo entana nafarana teo aloha, amin'ny andro nandraiketana year-tsoratra ny fanambarana ho year ' ny fanjifana.
NY sisa tsy Matt fiovana.


B. Novana sy nampiana toy izao manaraka izao ny Lynn-Bidin'ny Faditseranana: 1. zana-tsokajy sy Famoronana / na fanafoanana ny h sy mahakasika ireo fitaovana sy fitaovam-piasana mihodina amin hetra'ny angovo azo avaozina: No. tariff description of the goods UQN Raha toa ka Vakio hoe DD DD 73.21 VAT VAT heaters, boilers, household, cookers (including those that may be used secondarily for central heating) , barbecues, braziers, stoves gas, warming drawer and similar non-electric devices, for household use, as well as their parts in cast iron, iron or steel.
-Devices for cooking and warming drawer: 7321 19 - other, including appliances for solid fuels 7321 19 10 - solar oven u ex 20 ex 20 7321 19 20 - parable of cooking solar u ex 20 20 7321 19 90 ex - other 20 20 20 20 84.70 u to calculate and machines to pocket to record, reproduce, and display information with a function of calculation; accounting machines, postage meter, machines to establish the tickets and similar machines, with a computing device; cash registers.
8470.10 - electronic calculators that can operate without external power source and machines of pocket with a calculation function to record, reproduce, and display information 8470.10 10 - calculator working using energy solar u 5 20 20 ex 8470.10 90 - other u 5 20 5 20 85.13 portable electric lamps, designed to function by their own source of energy (for batteries (battery, electromagnetic, for example), other than lighting of no. 85.12.
8513.10 - lamps 8513.10 10 - lamps solar u ex 20 20 ex 8513.10 90 - other u 5 20 5 20 85.27 receivers for broadcasting, even combined, in the same envelope, to recording or sound reproduction device or a device to watch.
-Receivers of broadcasting which can operate without external energy source: 8527 13 - other devices combined with a recording or sound reproduction apparatus 8527 13 10 - working with solar power u ex 20 ex 20 8527 13 90 - other u 20 20 20 20 8527 19 - other 8527 19 10 - working using energy solar u ex 20 20 8527 19 90 ex - other 20 20 20 20 8541.40 u 20-diodes light u 10 20 20 2 ex. Tahan ny Fampihenana'ny habatseranana mahakasika ny fototra sy ny miditra sasantsasany singa parish: No. tariff description of the goods UQN Raha toa ka Vakio hoe DD VAT DD VAT no. tariff description of the goods UQN Raha toa ka Vakio hoe DD VAT DD VAT 37.01 plates and films, photographic, sensitized not impressed, in subjects other than paper, cardboard or textiles plans photographic film development and instant draw sensitized, not impressed, even in Chargers.
3701.20 00 - instant developing and printing films. kg 20 20 10 20 39.20 other plates, sheets, film, bands and blades, plastic alveolar, not reinforced or laminated, not with support, or similarly associated with other materials.
3920.20 00 - polymer of propylene kg 10 20 5 20 - polymers of vinyl chloride: 392043.00 - containing by weight at least 6% of plasticisers kg 10 20 5 20 392049.00 - other kg 10 20 5 20 39.21 other plates, sheets, film, bands and blades, plastic.
3921.90 - other: 3921.90 10 - 10 20 5 20 3921.90 kg polyethylene 20 - polypropylene 10 20 5 20 3921.90 kg 40 - poly (vinyl chloride) 10 20 5 20 3921.90 kg 90 - other materials plastics 10 20 5 20 48.02 kg paper and paperboard, coated or coated, types used for writing, printing or other graphic purposes , and paper and paperboard for cards or strips to puncture, not perforated, in rolls or sheets with square or rectangular, of any size, other than paper of the n ° 48.01 or 48.03; paper and paperboard trained sheet (paper and cardboard by hand).

-Other paper and paperboard, without fibres obtained by a mechanical or chemical-mechanical process or of which 10% by weight of the total fibre are made up of such fibres: 4802.54 00 - weighing less than 40 g 10 20 5 20 4802.57 kg m² 00--other, of a weight per sqm of 40 g or more but not exceeding 150 g , 10 20 5 20 4802.58 kg 00 - with a weight per m² exceeding 150 g 10 20 5 20 kg - other paper and paperboard, of which more than 10% by weight of the total fibre are made up of fibres obtained by a mechanical process or chemico-mechanical: 4802.61 00 - in rolls 10 20 5 20 4802.62 kg 00 - leaves one side exceeding 435 mm and the other does not 297 mm in the unfolded State 10 20 5 kg 20 4802.69 00 - other 10 20 5 20 48.04 kg paper and paperboard Kraft, coated or coated, in rolls or sheets, other than those of the No. 48.02 or 48.03.
-Other paper and paperboard Kraft of sq m weight not exceeding 150 g: 4804.31 00 - Ecrus kg 10 20 5 20 4804.39.00 - other 10 20 5 20 4804.42 kg 00 - bleached evenly throughout the mass and of which more than 95% by weight of the total fibre are made up of wood fibers obtained by a process chemical 10 20 5 20 48.05 kg

Other paper and paperboard, coated, in rolls or sheets, not lying did not suffer further processing or treatment other than those stipulated in Note 3 to this chapter.
-Testliner (recovered fibers) 4805.29 00 - other 10 20 5 20 48.06 papers kg and greaseproof cartons, ingraissables papers, papiers-calques and paper said "Crystal" and other papers calandres transparent or translucent, in rolls or sheets.

No. tariff description of the goods UQN Raha toa ka Vakio hoe DD VAT DD VAT 4806.10 00 - paper and paperboard greaseproof (Vegetable parchment) kg 10 20 5 20 4806.20 00 - paper ingraissables (greaseproof) kg 10 20 5 20 4806.40 00 - paper says 'cristal' and other papers calandres transparent or translucent kg 10 20 5 20 48.08 paper and paperboard wavy (even with collection by collage) creped, crinkled, embossed, embossed or perforated, in rolls or sheets, other than paper of the types described in the wording of the No. 48.03 4808.10 00 - paper and corrugated cardboard, even perforated carbon 10 20 5 20 48.09 papers kg, so-called "carbonless" papers and other papers for duplication or reports (including papers lying, coated or impregnated for stencils or offset plates) even printed, in rolls or sheets.
4809.20 00 - paper called "carbonless" 10 20 5 20 4809.90 kg 00 - other kg 10 20 5 20 48.10 paper and paperboard lying kaolin or with other inorganic substances on one or on both sides, with or without binders, excluding any other coating or coating, even coloured surface, surface-decorated or printed, in rolls or sheets square or rectangular, in any format.

-Paper and paperboard of a kind used for writing, printing or other graphic purposes, without fibres obtained by a mechanical process or chemico - mechanical or 10% by weight of the total fibre are made up of such fibres 4810.19 00 - other 10 20 5 20 kg - paper and paperboard of a kind used for writing, printing or other thin graphics , of which more than 10% by weight of the total fibre are made up of fibres obtained by a mechanical or chemical-mecanque: 4810.22 00 - lightweight coated paper, said "L.W.C" kg 10 20 5 20 - paper and Kraft paperboard other than those of a kind used for writing, printing or other fine graphics: 4810.31 00 - bleached uniformly in the mass and of which over 95% by weight of the total fibre are formed by fibers of wood " obtained by a chemical process, of a weight per square meter than not 150 g 10 20 5 20 4810.32 kg 00 - bleached uniformly in the mass and of which more than 95% by weight of the total fibre are made up of wood fibres obtained by a chemical, a weight per m² process exceeding 150 g kg 10 20 5 20 4810.39.00 - other kg 10 20 5 20 - other paper and paperboard : 4810.92 00 - multilayer kg 10 20 5 20 48.11 paper, cartons, wadding cellulose and webs of cellulose fibres, coated, coated, impregnated, covered, coloured surface, decorated on the surface or printed, in rolls or sheets, shape square or rectangular,... format, other than products of the types described in the labels of the No. 48.03, 48.09 or 48.10.
4811.10 - paper and paperboard paved, paved or asphalt: 4811.10 90 - other 10 20 5 20 - papers and removed boxes or adhesives kg: 4811.41 00 - self - adhesives kg 10 20 5 20 - paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): 4811.51 00 - bleached, of a weight per m² exceeding 150 g 10 20 5 20 4811.60 kg 00 - paper and paperboard coated impregnated or covered with wax, paraffin wax, stearin, oil or glycerol kg 10 20 5 20 481190.00 - other paper, cardboard, cellulose wadding and webs of cellulose fibres: kg 10 20 5 20 48.16 carbon, papers papers called "carbonless" and other papers for no. tariff description of the goods UQN Raha toa ka Vakio hoe DD VAT VAT SD duplication or (other than those of no. 48.09) reports full stencils and offset plates, paper, even packed in boxes.
4816.20 00 - paper called "carbonless" 10 20 5 20 4816.90 kg 00 - other kg 10 20 5 20 48.23 other paper, cardboard, cellulose wadding and webs of cellulose fibres, cut to size; other articles of pulp paper, paperboard, cellulose wadding or webs of cellulose fibres.
4823.90 - other: 4823.90 20 - paper waxed, printed in rolls of 15 cm wide or less, recognizable as being for the individual package candies or other products of confectionery (1) 10 20 5 20 84.42 kg Machines, devices and equipment (other than machine tools of the No. 84.56 to 84.65) for preparing or manufacturing of clichés, plates, cylinders or other bodies printing; photographs, plates, cylinders and other printing organs; lithographic stones, planks, plates and cylinders prepared for printing (gliding, grenés, polished, for example).
8442.50 00 - print, cliché, plates, cylinders and other printing; lithographic stones, planks, plates and cylinders prepared for printing (gliding, grenés, polis, for example 10 20 5 20 3 kg.) Tahan ny Fampirindrana'ny habatseranana ny ampahany, kojakoja ary singa miditra vitsivitsy mahakasika: No. tariff description of the goods UQN Raha toa ka Vakio hoe DD DD 12.01 soybeans, same VAT VAT crushed.
1201.90 00 - other kg 20 10 20 3215.90 ex 90 - other kg 5 20 10 20 48.19 boxes, bags, cones and other packagings in paper, paperboard, cellulose wadding or webs of cellulose fibres; boxes of office, shop or similar 4819.10 00 - boxes and boxes in paper or corrugated cardboard 20 10 20 4819.20 ex kg 00 - boxes and cardboard, folding, paper or corrugated kg ex 20 10 20 48.21 labels of all kinds, paper or cardboard, printed or not 482110.00 - printed u ex 20 10 20 482190.00 - other ex 20 10 20 8402.90 u 00 - parts 5 20 10 20 8403.90 kg 00 - parts 5-20-10 kg 20 8428.90 00 other machines and devices 10 20 5 20 8438.90 u 00 - Parties kg 5 20 10 20 84.81 items of valves and similar bodies for piping, boilers, tanks, vats and similar containers, including regulators and thermostatic valves.
8481.80 00 - other sections of valves and bodies similar ex ex ex 10 4 kg. Fanafoanana ny habatseranana mahakasika ny sakafo ho year ' biby sy ny otrikaina afarana tsy fonosina ny: No. tariff description of the goods UQN Raha toa ka Vakio hoe DD VAT DD VAT 23.01 flours, powders and clumped in the form of pellets, of meat, offal, of fish or of crustaceans, molluscs or other no. tariff description of the goods UQN Raha toa ka Vakio hoe DD VAT DD VAT aquatic invertebrates unfit for human food; Greaves 2301.10 00 - flours, powders and clumped in the form of pellets, of meat or offal; cretons kg 5 ex ex ex 2301.20 00 - flours, powders and clumped in the form of pellets, of fish or of crustaceans, molluscs and other invertebrates, aquatic kg 5 ex ex ex 23.02 sounds, sharps and other residues, same agglomerates in the form of pellets, screening, grinding or other treatment of cereals or legumes.
2302.10 00 - corn kg 5 ex ex ex 2302.30 00 - wheat kg 5 ex ex ex 2302.40 00 - of other cereals 5 ex ex ex 2302.50 kg 00 - pulse. kg 5 ex ex ex 2304.00 00 oilcake and other solid residues, even crushed or clumped in the form of pellets, extraction of oil of soybean kg 5 ex ex ex 2305.00 00 oilcake and other solid residues, even crushed, or clumped in the form of pellets, 5 ex ex ex 23.06 kg peanut oil extraction oilcake and other solid residues even crushed, or clumped in the form of pellets, extraction of fats or oils plant, other than those of the n ° 23.04 s or 23.05.
2306.10 00 - of cottonseed kg 5 ex ex ex 2306.20 00 - flaxseed kg 5 ex ex ex 2306.30 00 - of sunflower seeds kg 5 ex ex ex - seeds of shuttle or rapeseed 2306.41 00 - shuttle or seeds of rapeseed with low erucic kg 5 ex ex ex 2306.49 acid content 00 - other kg 5 ex ex ex 2306.50 00 - of coconut or copra kg 5 ex ex ex 2306.60 00 - coconut or almond kernel kg 5 ex ex ex 2306.90 - others: 2306.90 10-Castor kg 5 ex ex ex 2306.90 90 - other kg 5 ex ex ex 2308.00 00 vegetable materials and vegetable waste, residues and by-products plant, same agglomerates in the form of pellets, of a kind used for feeding animals, not called nor understood elsewhere kg 5 ex ex ex 23.09 Preparations of a kind used for the feeding of animals. 2309.90 00 - other 5 ex ex ex 29.36 kg Provitamines and vitamins, natural or reproduced by synthesis (including natural concentrates), as well as their derivatives used primarily as vitamins, mixed or not with each other, even in solutions any.
-Vitamins and their derivatives, not mixed: 2936.21 00 - vitamins A and their derivatives kg 5 ex ex ex

2936.22 00 - vitamin B1 and their derivatives kg 5 ex ex ex 2936.23 00 - vitamin B2 and its derivatives 5 ex ex ex 2936.24 kg 00 - acid-D- or DL-Pantothenic (vitamin B3 or vitamin B5) and its derivatives 5 ex ex ex 2936.25 kg 00 - vitamin B6 and its derivatives 5 ex ex ex 2936.26 kg 00 - vitamin B12 and its derivatives 5 ex ex ex 2936.27 kg 00 - vitamin C and its derivatives 5 ex ex ex 2936.28 kg 00 -. Vitamin E and its derivatives kg 5 ex ex ex 2936.29 00 - other vitamins and their derivatives kg 5 ex ex ex 2936.90 00--other, including the concentrates natural kg 5 ex ex ex 5. Zana-tsokajy sy Famoronana / na fanafoanana ny habatseranana mahakasika ireo entana voasoratra ao amin'ny "Florence agreement": No. tariff description of the goods UQN Raha toa ka Vakio hoe DD DD 49.01 VAT VAT books, brochures and similar printed matter, even on slips isolated. 4901.10 00 - in single sheets, same bent kg 20 ex ex ex - other: 4901.91 00 - dictionaries and encyclopedias, even in papers kg 20 ex ex ex 4901.99 - others: 4901.99 10 - connected natural leather or substitutes of leather kg 20 ex ex ex 4901.99 90 - other kg 20 ex ex ex 49.02 newspapers and periodicals printed, even illustrated or containing advertising.

4902.10 00 - appearing at least four times a week kg 20 ex ex ex 4902.90 00 - other kg 20 ex ex ex 4907.00 stamps-post, tax and similar stamps not obliterated, with courses or to take courses in the country in which they have, or will have, a denomination recognized; permit; Bank notes; cheques; stock or bonds and similar securities certificates.

4907.00 20 - stamp collection ex ex 6 kg. Far ireo taha-pandrefesana sasantsasany (UQN): No. tariff description of the goods Raha toa ka Vakio hoe UQN UQN - orchids, grafted or not: 0602.90 11 - orchids Aeranthes Henrichii, grafted or not u kg 0602.90 12 - orchids local leonis, grafted or not u kg 0602.90 13 - orchids Cymbidiella rhodochilla, grafted or not u kg 0602.90 14 - orchids Cymbidiella umblotii, grafted or not u kg 0602.90 15 - orchids its roemploeriana grafted or not u kg 0602.90 16 - orchids Grommangis sp; grafted or not u kg 0602.90 17 - orchids its Elizabethae, grafted or not u kg 0602.90 18 - orchids its parrieri, grafted or not u kg 0602.90 19 - other orchids, grafted or not u kg 40.10 conveyor belt or transmission, vulcanized rubber. -Conveyor belts: 4010.11 00 - reinforced only metal u kg 4010.12 00 - reinforced only of textile material u kg 4010.19 00 - other u kg - transmission belts: 4010.31 00 - endless transmission belts, trapezoidal section, ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm u kg 4010.32 00 - endless transmission belts, trapezoidal section other that ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm u kg 4010.33 00 - endless transmission belts, trapezoidal section, ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm u kg 4010.34 00 - endless transmission belts, trapezoidal section, other that ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm u kg 4010.39.00 - other u kg 6505.00 hats and other headgear, knitted or made to assistance from lace, felt or other textile products, in pieces (but not in strips), even trimmed; hair nets and nets to hair in all materials, even trimmed 6505 00 10 - helmets in corks u kg 6505 00 20 - hairstyles in lingerie mounted on carcasses u kg 6505 00 30 - caps, caps and similar No. tariff description of the goods Raha toa ka Vakio hoe UQN UQN 6505 00 40 - Berets, bonnets, caps, fez, chechia and hairstyles similar crowd knitted or felted u 6505 00 90 kg - other u kg 71.03 gemstones (precious or thin) others than diamonds, even worked or sales but not strung, mounted or set; gems (precious or fine) stones other than diamonds, not matching, temporarily strung for ease of transport.

7103.10 - raw or simply sawn or sided:-Ruby 7103.10 11 - handmade (1) Carat kg 7103.10 19 - other Carat kg - sapphires 7103.10 21 - handmade (1) Carat kg 7103.10 29 - kg 7103.10 other Carat - emeralds 7103.10 31 - handmade (1) Carat kg 7103.10 39 - other Carat kg 7103.10 - other 7103.10 91 - handmade (1) Carat kg 7103.10 99 - other Carat kg 82.02 hand saws; blades for saws of all kinds (including strawberries-saws and not toothed blades for sawing).

8202.10 00 - u Kg 8202.20 nozhovki 00 - blades from bandmills Kg u - blades for circular saws (including strawberries-saws): 8202.31 00 - with steel u Kg 8202.39.00 working part - other, including parts u kg 82.03 files, rasps, nippers (even), pincers, tweezers, shears for metals, cutters, bolt cutters, cutter and similar hand tools.
8203.10 00 - files, rasps and tools similar u Kg 8203.20 00 - (even cutters), pincers, tweezers and similar tools u Kg 8203.30 00 - shears for metals and tools similar u Kg 8203.40 00 - cutters, bolt cutters, cutter and tools similar u Kg 82.07 interchangeable for hand, mechanical or not, tools or tools for machine tools (stamping, stamping, punching, tapping Threading, drilling, boring, broaching, milling, turning, screw, for example), including channels for stretching or spinning (extrusion) of metals, as well as drilling or survey tools.
-Drilling or survey tools: 8207.13 00 - with working in cermets u kg 8207.19 part 00--other, including parts u kg 8207.20 00 - channels for stretching or spinning (extrusion) of metals u Kg 8207.30 00 - tools for stamping, stamping or punching u Kg 8207.40 00 - tools for tapping or threading u Kg 8207.50 00 - tools to drill u Kg 8207.60 00 - tools for boring or broaching u Kg 8207.70 00 - tools to fraiser u Kg 8207.80 00 - tools for turning u Kg 8207.90 00 - other interchangeable tools u kg 83.09 Stoppers (including, crowns-caps, caps with no screws and the pouring stoppers), capsules for bottles, threaded bungs, plates of bungs, seals and other accessories for packing, metal.
830910.00 - caps-crowns: u Kg 8309.90 - others: No. tariff Designation of goods Raha toa ka Vakio hoe UQN UQN 830990.10 - metal plugs, threaded bungs and tear u Kg 830990.20 - bodyweight Capsules capsules: u Kg 830990. 90. other u kg 84.01 nuclear reactors; fuel elements (car keys) not irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.
8401.10 00 - nuclear reactors u Kg 8401.20 00 - machinery and apparatus for isotopic separation, and parts u 8401.30 Kg 00 - fuel Elements (cartridges) not irradiated u kg 84.02 steam (steam generator) boilers, other than boilers for central heating designed to produce both hot water and low-pressure steam; boilers tell "hot water".
-Steam 8402.11 - aquatubulaires boilers of an hourly production of steam boilers exceeding 45 tonnes: 8402.11 10 - boilers of locomotives u 8402.11 Kg 20 - marine boilers u Kg 8402.11 90 - other u Kg 8402.12 - aquatubulaires boilers of a hourly steam production not exceeding 45 tonnes: u 8402.12 10 - boilers of locomotives u 8402.12 Kg 20 - marine boilers u Kg 8402.12 90 - other u Kg 8402.19 - other steam boilers , including mixed boilers: 8402.19 10 - boilers of locomotives u Kg 8402.19 90 - other 8402.20 - boilers Kg u tell "water surchaufee": 8402.20 10 - boilers of locomotives u Kg 8402.20 20 - marine boilers u Kg 8402.20 90 - other u kg 84.04 auxiliary devices for boilers of the s no. 84.02 or 84.03 (economizers, superheaters, soot or gas recovery device ); condensers for steam engines.
8404.10 00 - ancillary equipment for boilers of the s no. 84.02 or 84.03 u 8404.20 Kg 00 - condensers for steam engines u kg 84.05 air gas or water gas generators, with or without their purifiers; acetylene generators and similar gas generators, by water, with or without their purifiers process.
8405.10 00 - generators air gas or gas to the water, with or without their purifiers; acetylene generators and similar gas generators, by water process, with or without their purifiers u 8418.69 Kg 00 - other (1) u 8448.11 Kg 00 - Dobbies (mechanical armor) and mechanical Jacquard; reducers, drilling and copious cards; machines to tie the cartons after perforation u 8448.19 Kg 00 - other u Kg 8505.11 00 - metal u Kg

8505.19 00 - other u 8532.10 Kg 00 - fixed capacitors designed for 50/60 Hz electrical networks and able to absorb reactive power equal to or greater than 0.5 kVAR (power capacitors) u Kg 8532.30 00 - variable or adjustable capacitors u 8537.10 Kg 00 - for a voltage not exceeding 1000 V u 8537.20 Kg 00 - for a voltage exceeding 1,000 V u Kg - Electrodes : 8545.11 00 - of the types used for ovens u Kg 8545.19 00 - other u Kg No. tariff description of the goods Raha toa ka Vakio hoe UQN UQN 8545.20 00 - brooms u Kg 8545.90 - other 8545.90 10 - pencil carbon for manufacturing battery electrode electric u Kg 8545.90 90 - other u Kg 8547.10 00 - insulating ceramic u Kg 8547.20 00 - insulating u Kg 8547.90 plastic parts 00 - other u Kg 8608.00 00 fixed material of tracks rail or similar; mechanical (including electromechanical) signalling, security, control or command for similar, rail, road or river channels, playgrounds or parks to parking, port installations or airfields; their parts u Kg 8805.10 00 - devices and devices for the launch of air vehicles and their parts; devices and devices for the landing of air vehicles and appliances and similar devices, and their parts u kg - aircraft flight training ground and their 8805.21 parts 00 - air combat simulators and parts u kg 9015.40 00 - Instruments and devices of Photogrammetry u kg 9016.00 00 scales sensitive to a weight of 5 cg or less, with or without weight u kg 9019.10 00 - mechanotherapy devices; massage devices; psychotechnie devices u kg 9019.20 00 - aircraft ozonotherapy, oxygen, aerosol therapy, respiratory resuscitation devices and other respiratory therapy devices u kg 9020.00 00 other breathing appliances and gas masks, excluding protection masks devoid of mechanisms and removable filter element u kg 9023.00 00 Instruments, devices and models designed to demonstrate (in education or exhibitions for example) not likely other jobs u kg 9406.00 11 - handmade (1) kg 9406.00 u 19 - other u kg - other: 9406.00 21 - handmade (1) u kg 9406.00 29 - other u kg - other: 9406.00 91 - handmade (1) kg 9406.00 u 99 - other 950450 00 kg u - Consoles and video games, other than that of the No. 9504.30 - machines u kg 9507.90 00 - other u 7 kg. Zana-tsokajy mahakasika ny vokatry ny fiompiana sy fambolena Famoronana: No. tariff description of the goods UQN DD VAT 39.26 other books in plastic materials and books in other subjects s no. 39.01 to 39.14 3926.90 - other: 3926.90 30 - trough and Manger of the type used in farming ex 20 Kg 9406.00 prefabricated buildings. -Other: 9406.00 92 - greenhouses farm u ex ex 8. Zana-tsokajy mahakasika ny motosikileta ny Fanasarahana: No. tariff description of the goods UQN DD VAT 87.11 motorcycles (including mopeds) and cycles fitted with an auxiliary motor with or without sidecars, sidecars.
8711.10 - has to alternative piston, a cylinder and engine not exceeding 50 cm 3 8711.10 10 - new u 20 20 8711.10 20 - 20-20 8711.20 used u - A piston engine alternative, of a capacity exceeding 50 cm 3 but not exceeding 250 cm 3 8711.20 10 - new u 20 20 8711.20 20 - 20-20 8711.30 used u - has alternative piston engine , of a capacity exceeding 250 cm 3 but not exceeding not 500 cm 3 8711.30 10 - new u 20 20 8711.30 20 - 20-20 8711.40 used u - A piston engine alternative, of a capacity exceeding 500 cm 3 but not exceeding not 800 cm 3 8711.40 10 - new 20 20 8711.40 u 20 - 20-20 8711.50 used u - A piston engine alternative, of a capacity exceeding 800 cm 3 8711.50 10 - new 20 20 8711.50 u 20 - used 20 20 8711.90 - others u
8711.90 10 - new u 20 20 8711.90 20 - used 20 20 9 u. Hitarina ny voalazan' zana-tsokajy manaraka ity ity: No. tariff description of the goods UQN DD VAT TOA KA 4803.00 RAHA 20 - tissue of 16 g/m², used for the manufacture of toilet paper, presented in reel of 1 m and more in diameter and 1 m and more width (2) 5 20 VAKIO HOE 4803.00 kg 20 - tissue of 12 to 25 g/m² used for the manufacture of toilet paper, presented in reel of 1 m and more in diameter and 20cm and more width (2) 5-20-10 kg. Famoronana zana-tsokajy mifandraika amin'ny menaka tsy voadio natao pretend antsinjarany Ed: No. tariff description of the goods UQN DD VAT 15.07 soybean oil and its fractions, same refined, but not chemically modified.
1507.10 - crude oil, even out 1507.10 10 - conditioned for the retail kg 20 20 1507.10 90 - other kg 5 20 15.08 groundnut oil and its fractions, even refined, but not chemically modified.
1508.10 - crude oil - handmade (2) 1508.10 11 - conditioned for the retail 20 20 1508.10 kg 19 - other 5 20 kg - other 1508.10 91 - conditioned for the retail 20 20 1508.10 kg 99 - other kg 5 20 15.09 olive oil and its fractions, even refined, but not chemically modified.
1509.10 - virgins tariff description of the goods UQN DD VAT 1509.10 No. 10 - conditioned for the retail kg 20 20 1509.10 90 - other kg 5 20 15.11 palm oil and its fractions, even refined but not chemically modified.
1511.10 - crude oil - handmade (2) 1511.10 11 - conditioned for the retail 20 20 1511.10 kg 19 - other 5 20 kg - other 1511.10 91 - conditioned for the retail 20 20 1511.10 kg 99 - other 5 20 15.12 kg cotton, sunflower and safflower oils and their fractions, even refined, but not chemically modified.
-Sunflower or safflower oils and their fractions: 1512.11 - raw oils 1512.11 10 - conditioned for the retail kg 20 20 1512.11 90 - other 5 20 kg - cotton oil and its fractions: 1512.21 - crude oil, even devoid of gossypol 1512.21 10 - conditioned for the retail kg 20 20 1512.21 90 - other 5 20 15.13 kg coconut oil (coconut oil) Palm kernel or babassu and their fractions, even refined but not chemically modified.
-Coconut (copra oil) oil and its fractions: 1513.11 - crude oil:-handmade (2) 1513.11 11 - conditioned for the retail 20 20 1513.11 kg 19 - other 5 20 kg - other 1513.11 91 - conditioned for the retail 20 20 1513.11 kg 99 - other 5 20 11 kg. Famoronana zana-tsokajy mifandraika amin'ny entana atao fanampiana: No. tariff description of the goods UQN DD VAT 9810.10 10 - goods donations made as a charity by associations not reside, to religious institutions, charitable institutions or associations similar 20 20 12 kg. Fanitsiana ireo izay diso: a. Foanana fepetra sy zana-tsokajy manaraka ireto ireto: No. tariff description of the goods UQN DD VAT Explanatory Note: (1) the sugar cane and beet, sucrose, glucose and fructose n ° 1702.11 10, 1702.12 10, 1702.99 10, 1702.30 10, 1702.40 10, 1702.50 10 and 1702.60 10 concern only those imported directly by the industrialist him - even and not by a middleman.
4811.90 90 - other kg 10 20 b. Atambatra ireto zana-tsokajy manaraka ireto: RAHA TOA KA No. tariff description of the goods UQN DD VAT 17.01 sugar cane or beet and chemically pure sucrose, in solid state.
-Other: 1701.99 - other: 1701.99 10 - sucrose entering the manufacture of drugs and industrial products (1) 5 20 1701.99 kg 90 - other kg 5 20 17.02 other sugars, including lactose, maltose, glucose and fructose (levulose) chemically pure, solid state, syrup of sugars without additions of flavourings or dyes, honey substitutes, even mixed natural honey Caramelized sugar and molasses.
1702.30 - glucose and glucose syrup, not containing fructose or containing by weight to the State dry less than 20% of fructose: 1702.30 10 - entering the manufacturing of drugs and industrial products (1) 5 20 1702.30 kg 90 - other kg 10 20 1702.40 - Glucose and glucose syrup, containing by weight in the dry state of 20% included excluded 50% of fructose with the exception of sugar invert (or interverti): 1702.40 10 - entering the manufacturing of drugs and industrial products (1) 5 20 1702.40 kg 90 - other 10 20 1702.50 - chemically pure Fructose kg: 1702.50 10 - entering the manufacturing of drugs and industrial products (1) 5 20 1702.50 kg 90 - other 10-20 1702.60 - other fructose and fructose syrup kg containing by weight to the State dry more than 50% fructose, with the exception of invert sugar (or switched):

1702.60 10 - entering the manufacturing of drugs and industrial products (1) 5 20 1702.60 kg 90 - other kg 10 20 VAKIO HOE No. tariff description of the goods UQN DD VAT 17.01 sugars from cane or beet and chemically pure sucrose, in solid state. -Other: 1701.99 00 - other kg 5 20 17.02 other sugars, including lactose, maltose, glucose and fructose (levulose) chemically pure, solid state, syrup of sugars without additions of flavourings or dyes, honey substitutes, even mixed natural honey, sugar and molasses, caramelized.
1702.30 00 - glucose and glucose syrup, not containing fructose or containing by weight to the State dry less than 20% of fructose 10 20 1702.40 kg 00 - Glucose and glucose syrup, containing by weight in the dry state of 20% included at 50% excluded from fructose, with the exception of sugar invert (or interverti) 10 20 1702.50 kg 00 - Fructose chemically pure - kg 10 20 1702.60 00 - other fructose and fructose syrup containing by weight to the State dry more than 50% fructose, with the exception of sugar invert (or interverti) kg 10-20 c.

d. Ovaina ny fanoratana ireto zana-tsokajy manaraka ireto: No. tariff description of the goods UQN DD VAT RAHA KA 0407.00 TOA 10 - fertilized Œufs for incubation kg 5 Ex 0407.11 00 - of fowls of the species Gallus domesticus Kg 20 20 VAKIO HOE - fertilized Œufs for incubation 0407.11 00 - of fowls of the species Gallus domesticus kg 5 Ex Ny sisa tsy Matt fiovana.


II - FIFANDANJANA ANKAPOBEN'NY LALANA NATAO HO LALANA MIFEHY NY FITANTANAM-BOLAM - PANJAKANA AMIN'NY TAONA 2013 FAHA - 4 Ny vokatra sy ny ANDININY vola miditra azo ampiharina amin 'ny Tetibola-amin' ny taona 2013 dia vinavinaina ho 3 197 667 144 being MGA araka ny tabilao manaraka etoana: being MGA FANONDROANA PLF 2013 FAMPANDEHANAN-DRAHARAHA 2 896 380 374 - Vola miditra avy amin'ny hetra 2 721 025 863 - Vola miditra ankoatry ny 118 694 511 hetra - Fanampiana ara-bola tsy 56 660 000 averina - Vola miditra avy Amin 'ny fisitahan' ny fanjakana 0 - Vola miditra manokana 0 - Renivola miditra (MDRI - IMF) 0 FAMPIASAM-BOLA 301 286 770 - Fanampiana avy any ivelany/FFBP 301 286 770 FITAMBARANY 3 197 667 144 Ny antsipiriany dia hatovana amin'ity Lalana.


ANDININY FAHA - 5 Ny farafahabetsaky ny Sorabola anomezan-dalana, ho year 'ny zana-bola amin' ny ivelany ny panjakana Andrim trosa, ny ho entin-manana ireo Minisitera, ny fandaniana hafa, ny fantastic ho year ' Kaominina ary ny Fandaniana ny ho amin'ny fampiasam-bolam-panjakana (Famatsiam-bola anatiny sy ivelany) ao amin 'ny Tetibola Ankapobe amin' ny taona 2013 dia mitentina 3 122 048 952 being Ariary.


ANDININY FAHA - 6 Ao stay ' Mike faratampony io io, dia sokafana amin'ny taona 2013 ny sorabola izay ampiharina:-Hatramin'ny 201 816 812 being MGA ho year 'zana-bolan, ny' ny trosa.
-Hatramin'ny 2 920 232 140 being MGA ho year ' ireo Andrim-panjakana sy Minisitera, izany hoe: being MGA KARAMA ANDRIM-PANJAKANA FAMPANDEHANAN-DRAHARAHA SORA-BOLA ENTI-MAMOKATRA t-Karama Entana sy Raharaha - Famindram Bola Fitambarany Ivelany Anatiny Fitambarany FITAMBARAM - BENY 01 FIADIDIANA NY FAHEFANA AVON'NY TETEZAMITA 6 126 223 9 472 103 10 498 782 2 294 918 22 265 803 8 185 630 2 038 330 10 223 960 38 615 986 02 FILAN-KEVITRA AVO MOMBA NY TETEZAMITA 0 7 953 838 6 110 810 178 430 14 243 078 0 500 000 500 000 14 743 078 03 KONGRESIN'NY TETEZAMITA 0 14 871 934 7 592 860 153 570 22 618 364 0 750 000 750 000 23 368 364 04 FITSARANA AVO MOMBA NY LANE-PANORENANA 0 1 243 362 1 506 650 20 510 2 770 522 0 100 000 100 000 2 870 522 05 FIADIDIANA NY PRAIMINISTRA 7 392 759 5 272 339 9 129 497 17 109 360 31 511 196 26 622 000 1 694 118 28 316 118 67 220 073 10 MINISITERAN 'NY FIFANDRAISANA AMIN' NY PANJAKANA ANDRIM 1 017 895 468 834 821 560 35 000 1 325 394 0 350 000 350 000 2 693 289 11 MINISITERAN 'NY RAHARAHAM-BAHINY 47 072 313 1 834 795 5 918 041 2 541 372 10 294 208 0 1 075 000 1 075 000 58 441 521 12 MINISITERAN' NY FOLOALINDAHY 139 132 795 10 437 962 8 286 170 1 466 000 20 190 132 0 4 086 975 4 086 975 163 409 902 13 SEKRETERAM-PANJAKANA MIADIDY NY ZANDARIMARIA 132 028 570 1 992 620 7 327 850 447 880 9 768 350 0 4 485 294 4 485 294 146 282 214 14 MINISITERAN 'NY ATITANY 24 283 929 296 013 3 812 200 209 890 4 318 103 10 582 675 3 292 017 13 874 692 42 476 724 15 MINISITERAN' NY FILAMINANA ANATINY 78 595 693 175 409 3 575 281 425 500 4 176 190 0 3 987 395 3 987 395 86 759 278 16 MINISITERAN'NY FITSARANA 51 823 391 9 501 315 8 404 074 3 009 000 20 914 389 900 000 1 194 958 2 094 958 74 832 738 17 MINISITERAN 'NY FITSINJARAM-PAHEFANA 766 731 202 033 1 210 362 48 200 000 49 612 395 5 000 040 1 294 538 6 294 578 56 673 704 21 MINISITERAN' NY FITANTANAM-BOLA SY NY TETIBOLA 158 432 592 12 885 465 66 804 977 263 065 469 342 755 911 68 737 657 99 001 217 167 738 874 668 927 377 25 FIADIDIAN 'NY PRAIMINISITRA LEFITRA MISAHANA NY TOEKARENA SY NY TAOZAVA-BAVENTY 5 204 116 503 273 2 432 340 701 520 3 637 133 5 432 460 2 142 857 7 575 317 16 416 566 32 MINISITERAN' NY ASAM - PANJAKANA SY NY ASA ARY NY LALANA DECEMBER 6 081 892 386 018 2 017 930 2 528 880 4 932 828 0 1 201 980 1 201 980 12 216 700 35 MINISITERAN' FIZAHAN-TANY 2 241 862 NY 251 810 1 101 312 840 234 1 587 962 0 855 000 855 000 4 684 824 36 MINISITERAN 'NY VAROTRA 5 202 173 598 455 2 299 610 4 395 860 7 293 925 0 440 000 440 000 12 936 098 37 MINISTERAN' NY 5 776 629 75 746 2 498 FIFANDRAISANA 950 700 000 3 274 696 0 2 037 900 2 037 900 11 089 225 38 MINISITERAN'NY FAMPIROBOROBOANA NY ASA-TANANA 640 094 300 000 848 912 94 400 1 243 312 0 280 000 280 000 2 163 406 41 MINISITERAN 'NY FAMBOLENA 14 882 750 641 245 2 899 400 4 151 410 7 692 055 81 854 800 16 430 672 98 285 472 120 860 277 42 MINISITERAN' NY FIOMPIANA 6 686 318 197 924 684 790 100 590 983 304 0 2 093 277 2 093 277 9 762 899 43 MINISITERAN 'NY JONO SY NY HAREN ANDRANOMASINA 2 106 169 282 562 1 527 750 7 257 780 9 068 092 14 402 000 706 350 15 108 350 26 282 611 44 MINISITERAN' NYTONTOLO IAINANA SY NY ALA 7 270 168 468 947 969 660 251 933 1 690 540 41 666 240 2 489 496 44 155 736 53 116 444 51 MINISITERAN'NY ANGOVO 5 288 786 352 329 530 330 86 620 969 279 13 140 020 1 493 697 14 633 717 20 891 782 52 MINISITERAN'NY RANO 1 717 296 400 392 561 281 541 600 1 503 273 46 125 080 7 189 076 53 314 156 56 534 725 53 MINISITERAN 'Year - KIBON Haren NY' NY TANY 1 411 077 429 074 843 210 780 000 2 052 284 0 910 000 910 000 4 373 361 being MGA ANDRIM-PANJAKANA FAMPANDEHANAN-DRAHARAHA KARAMA SORA-BOLA ENTI-MAMOKATRA t-Karama Entana sy Raharaha - Famindram Bola Fitambarany Ivelany Anatiny Fitambarany FITAMBARAM - BENY 54 MINISITERAN'NY AKORANAFO 751 645 210 381 1 109 036 15 000 1 334 417 0 228 344 228 344 2 314 406 61 MINISITERAN'NY ASA VAVENTY SY NY TOETRANDRO 5 334 663 199 752 1 930 212 2 950 788 5 080 752 26 292 318 7 966 387 34 258 705 44 674 120 62 FIADIDIAN'NY PRAIMINISITRA LEFITRA MISAHANA FAMPANDROSOANA SY NY FANAJARIANA NY TANY 6 861 080 1 105 320 1 369 839 33 266 690 35 741 849 37 750 000 2 579 496 40 329 496 82 932 425 63 MINISITERAN 'NY FITATERANA 3 497 908 80 669 1 831 950 12 797 120 14 709 739 4 200 040 16 493 697 20 693 737 38 901 384 66 MINISITERAN' NY FIFANDRAISAN-DAVITRA , NY PAOSITRA ARY NY HAIRAHA VAOVAO 493 190 10 184 169 150 1 000 180 334 22 289 000 1 168 900 23 457 900 24 131 424 71 MINISITERAN 'NY FAHASALAMAM-BAHOAKA 126 917 444 1 134 556 17 854 200 12 808 000 31 796 756 58 324 100 5 030 252 63 354 352 222 068 552 75 MINISITERAN' NY DESCRIBE SY NY FIALAMBOLY 2 009 003 315 682 900 390 192 500 1 408 572 200 000 1 510 490 1 710 490 5 128 065 76 MINISITERAN'NY MPONINA SY NY ASA DECEMBER 5 488 112 508 000 1 742 755 106 000 2 356 755 9 900 020 3 441 597 13 341 617 21 186 484 78 MINISITERAN 'NY FANATANJAHATENA 8 409 403 421 915 682 810 3 865 100 4 969 825 0 1 792 437 1 792 437 15 171 665 81 MINISITERAN' NY FANABEAZAM-PIRENENA 409 975 368 4 867 916 20 943 363 44 641 600 70 452 879 31 379 060 10 307 983 41 687 043 522 115 290 83 MINISITERAN'NY FAMPIANARANA TEKNIKA SY FANOFANANA ARAKASA 21 523 187 391 789 963 370 3 789 000 5 144 159 0 5 875 210 5 875 210 32 542 556 84 MINISITERAN 'NY FAMPIANARANA AMBONY 46 831 245 120 000 4 681 300 41 609 417 46 410 717 7 250 000 4 767 490 12 017 490 105 259 452 86 MINISITERAN' NY KOLONTSAINA SY NY HAREM-PIRENENA 2 261 633 82 982 1 232 014 1 075 000 2 389 996 0 511 000 511 000 5 162 629 FITAMBARANY 1 351 536 102 90 944 943 215 624 978 518 099 547 824 669 468 520 233 140 223 793 430 744 026 570 2 920 232 140 Izany hoe ny fitambarany rehetra: being MGA LOHATENY SORA-BOLA ZANA-BOLA AMIN'NY TROSAM-PANJAKANA 201 816 812 NY HOENTI-MANAN'NY ANDRIM-PANJAKANA 2 920 232 140 FITAMBARANY 3 122 048 952 Ny antsipiriany dia hatovana amin' Lalana ity ity.
ANDININY FAHA - 7 Araka ny fitsinjarana hita ao amin 'ny tabilao atovana amin' ity ity ny andinindininy Lalana dia ekena ny rushed 'asa nomen-dalana ao amin' ny fanoratana ny Tetibola ankapobe 2013 izay mitentina6 369 867 000 being MGA mba ho fandaniana ho amin'ny fampiasam-bolam-panjakana (Tahirim-bola anatiny, Vola notrosaina avy any ivelany, fantastic avy any ivelany, Sandan'ireo entana avy any ivelany fantastic).

ANDININY FAHA - 8 Mike faratampon Ny'ny sorabola azo aloa araka ny tabilao atovana amin 'ity Lalana ity ao amin' ny Tetibola Ankapobe 2013 dia mitentina 744 026 570 being MGA mba ho fandaniana ho amin'ny famokarana (Tahirim-bola anatiny, Vola notrosaina avy any ivelany, fantastic avy any

ivelany, Sandan'ireo entana avy any ivelany fantastic).

ANDININY FAHA - 9 Ny vokatra azo raisina, ny fidiram-bola ary ny fandaniana azo ampiharina amin'ny Tetibola anankina year 'ny Paositra sy Fifandraisan-davitra amin' ny taona 2013 dia novinavinaina ho toy izao being MGA FANONDROANA TETIBOLA VOLA MIDITRA 4 420 800 - Vola miditra ho fampandehanan-draharaha 4 420 800 - Renivola miditra 0 FANDANIANA 4 420 800 - Fandaniana ho fampandehanan-draharaha 4 420 800 - Fandaniam-pampiasam-bola 0. Alalana handraikitra fandaniana 0. Sora-bola fanefana 0 Ny antsipiriany dia hatovana amin' Lalana ity ity.

ANDININY FAHA - 10 Ny vokatra azo raisina, ny fidiram-bola ary ny fandaniana azo ampiharina amin'ny Tetibola anankina year 'ny Tranom-printim-pirenena amin' ny taona 2013 dia novinavinaina ho toy izao: being MGA FANONDROANA TETIBOLA VOLA MIDITRA 12 542 100 - Vola miditra ho fampandehanan-draharaha 12 542 100 - Renivola miditra 0 FANDANIANA 12 542 100 - Fandaniana ho fampandehanan-draharaha 12 542 100 - Fandaniam-pampiasam-bola 0. Alalana handraikitra fandaniana 0. Sora-bola fanefana 0 Ny antsipiriany dia hatovana amin' Lalana ity ity.


ANDININY FAHA - 11 Ny fampiasana ny Kaonty manokana ny Tahirim-bolam-Panjakana dia vinavinaina ho 400 538 582 being MGA amin'ny vola miditra ary ho 493 126 613 being MGA ho year 'ny fandaniana araka ny tabilao atovana amin' Lalana ity ity.
Being MGA FANONDROANA TETIBOLA VOLA MIDITRA 400 538 582 - kaontim-bola nindramina 74 071 084 - kaontim-pandraisana anjara 0 - kaontim-barotra 321 467 498 - kaontim-bola voatokana 5 000 000 VOLA MIVOAKA 493 126 613 - kaontim-bola nindramina 13 576 440 - kaontim-pandraisana anjara 153 082 675 - kaontim-barotra 321 467 498 - kaontim-bola voatokana 5 000 000 Ny antsipiriany dia hatovana amin' Lalana ity ity.

ANDININY FAHA - 12 Ny Minisitry ny Fitantanam-bola sy ny Tetibola dia omena alalana amin 'ny taona 2013 hanao fanomezam-bola mialoha, fampisamborana ary fandraisana anjara tsy mihoatra ny 166 659 115 being MGA araka ny ny tabilao atovana amin' Lalana ity ity.

ANDININY FAHA - 13 Ny fampiasana ny vola vidin'entana fantastic avy any ivelany sy izay mitovy lenta amin 'izany amin' ny taona 2013 dia vinavinaina ho 0 Ariary amin 'ny fandaniana ary 398 800 being MGA eo amin' ny vola miditra.

ANDININY FAHA - 14 Ny vinavinan'ny kirakira momba ny trosam-panjakana dia ferana toy izao manaraka izao: being Ariary - eo amin'ny vola miditra... 2 138 524 443 - eo amin'ny fandaniana... 2 121 953 404 ANDININY FAHA - 15 Ny fifandanjana ankapoben' izao Lalana natao ho Lalana mifehy ny fitantanam-bolam - panjakana amin'ny taona 2013 dia ferana araka izao manaraka izao tabilao: FIFANDANJANA ANKAPOBEN 'NY LALANA MIFEHY NY FITANTANAM-BOLAM-PANJAKANA AMIN' NY TAONA 2013 being MGA FANONDROANA FANDANIAM-BOLA VOLA MIDITRA FIZARANA I TETI-BOLA ANKAPOBE a. Lahasa fampandehanan-draharaha 2 378 022 382 2 896 380 374 b. Lahasam-pamokarana 744 026 570 301 770 286 FITAMBARAN'NY TETIBOLA ANKAPOBE 3 122 048 952 3 197 667 144 HANISISA FIZARANA I 0 75 618 192 FIZARANA FAHA II TETIBOLA ANANKINA a. Lahasa fampandehanan-draharaha 16 962 900 16 962 900 b. Lahasam-pamokarana 0 0 FITAMBARAN'NY TETIBOLA ANANKINA 16 962 900 16 962 900 HANISISA FIZARANA II 0 0 FIZARANA FAHA III FAMPIASANA NY KAONTY MANOKANA NY TAHIRIM-BOLAM-PANJAKANA FITAMBARAN'NY FIZARANA FAHA III 493 126 613 400 538 582 HANISISA FIZARANA III 0-92 588 031 FIZARANA FAHA IV FAMPIASANA NY TAMBERIN 'NY VIDIN' fantastic AVY ANY IVELANY FITAMBARAN ENTANA'NY FAHA IV 0 398 800 FIZARANA
HANISISA FIZARANA IV 0 398 800 FIZARANA FAHA V FAMPIASANA HO RENIVOLA NY TROSAM-PANJAKANA a - Anatiny Trosa. Purchase the treasure 1 776 441 003 1 901 252 003. Fanefana/Fanangonana. Avansy. Samihafa 0 0 b - Trosa ivelany. Fisamborana 232 726 041 237 272 440. Famatsiam-bola manokana 0. Fanamaivanan-trosa CP 0. Fanamaivanan-trosa HIPC initiative 0. Fiovaovan'ny c. - availability Mobilisable 112 786 360 0 FITAMBARAN'NY FIZARANA FAHA V 2 121 953 404 2 138 524 443 HANISISA FIZARANA V 0 16 571 039 FITAMBARAMBENY 5 754 091 869 5 754 091 869 III. FEPETRA MANOKANA ANDININY FAHA - 16 didim-panjakana manova ny sorabola ireo Ankatoavina ho fampandehanan-draharaha sy fampiasam-bolam-panjakana, noraisina nandritra ny taom-pampiharana ny tetibola 2012, ho fanatanterahana ny andininy faha-19 ao amin'ny Lalana Fehizoro laharana faha-2004-007 tamin'ny 26 jolay 2004 mikasika ny mifehy ny fitantanam-bolam-panjakana Lalana.

ANDININY FAHA - 17 Mba hanatontosana ireo vinanvin'asa isan-tsokajiny ho fampandrosoana dia omen-dalana ny Governemanta hisambo-bola eo amin'ny loharanom-pamatsiana samihafa eto year-toerana sy avy any ivelany hatramin'ny 800 000 000 being Ariary.

ANDININY FAHA - 18 Foronina manomboka ny taona 2013 eo anivon'ireo "Regional Brigades of National Police" any amin 'ny Faritra 16 voalaza etsy ambany ary any amin' ny 'Central police stations' 5 dia Antsiranana, Mahajanga, Toamasina and Fianarantsoa ary ny kaontim-barotra antsoina hoe Toliary 'support fund for public security"'ny Ministeran' ny Filaminana Anatiny.

Misokatra ao amin 'ny 'treasuries General"any amin' ny renivohitry ny Faritra Matt"Regional Brigades of National Police"ny ny kaontim-barotra: Alaotra Mangoro, Amoron'i Mania, Analanjirofo, Androy, Anosy, Atsimo Atsinanana, Betsiboka, Bongolava, Ihorombe, Itasy, Melaky, Menabe, Sava, Sofia, Vakinankaratra, Fitovinany Fitovinany. Ho year ' ireo "Central offices", dia misokatra ao amin'ny 'treasuries General"Antsiranana, Mahajanga, Toamasina, Fianarantsoa ary Toliary io kaonty io.
Amin 'ny alalan' ny hamerana ny fepetra ireo kaonty ireo hitantanana No. Didimpanjakana.
Mety ahitana "discovered" izay ferana isan-taona ao amin'ny lalana mifehy ny tetim-bolam - panjakana ireo kaontim-barotra ireo.

ANDININY FAHA - 19 Foanana manomboka ny taona 2013 ireto kaontim-barotra ao amin 'ny Ministeran' ny Fiompiana manaraka ireto:-"fight against livestock diseases;
-"Control of drugs and vaccines for veterinary use".


Araka ny fepetra voalaza ao amin'ny Lalana Fehizoro laharana faha-2004-007 tamin'ny 26 jolay 2004 mikasika ny Fitantanam-bolam-panjakana, ny vola sisa tsy lany amin 'ireo kaontim-barotra ireo amin' ny 31 desambra 2012 dia arotsaka ho year ' ny Tetibola ankapobe.

ANDININY FAHA - 20 Havoaka amin 'ny Gazetim-panjakan' ny Repoblika izao lalana izao. Hotanterahina izany fa lane-panjakana.

Antananarivo, faha-4 desambra 2012 NY FILOHAN 'NY FILANKEVITRA AMBONIN' NY TETEZAMITA, NY FILOHAN 'NY KONGRESIN' NY TETEZAMITA, RASOLOSA Mamy RAKOTOARIVELO Dolin