Microsoft Word - Act No. 2010-001 Act finances.docx PL ORTA

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2010
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LAW N ° 2010-001

BEARING FINANCE LAW FOR 2011






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I. ECONOMIC AND FINANCIAL RESULTS FOR 2010
Production
After a year of crisis, 2010 was considered as a year of economic recovery through the various growth sectors such as mining, tourism, energy and ICTs. A slight recovery is well recognized with a growth rate of 0.6% against 3.7% only last year. Nevertheless, the effects of the crisis are still being felt particularly in terms of investment and production due to the non-effectiveness of budget support. Inflation at end of period amounted to 9.8% against 13.7% in the initial estimates.
In the primary sector, the 1.1% growth rate comes from the forestry sector which recorded a growth rate of 0.1% against 30.4% the previous year. This rate is explained by the effort of the authorities to contain illegal logging of rosewood. Also, the end of the subsidy on agricultural inputs resulted in a weaker performance for the sector.
Regarding the secondary sector, the slightly higher growth rate of 2.1% for achieving 7.4% in 2009 was particularly driven by the industry-extractive industry which revealed a growth of 121 3% despite the postponement of production and exports of ilmenite, nickel and cobalt by two major mining projects Sherritt and QMM. By cons, production of textile industries and the Industrial Free Zone are still in decline following the suspension of Madagascar from the AGOA.
Only the service sector recorded a negative growth of -0.1% due to a slowdown in the construction branch of -17.5%.

Public Finance The year 2010 was marked by the pursuit of external funding freeze and lower tax revenues. By cons, a rise in non-tax revenue was recorded by the mining royalty of the Soalala Iron exploitation by the Chinese consortium WISCO. Fiscal adjustment was necessary in the Budget Act of 2010.

In terms of budget management for 2010, the Malagasy government has implemented a policy based on austerity triptych, good governance and transparency. Faced with the current economic situation, tax revenues were revised downward in the FAA 2010-1 904 700 000 000 ariary against 2 117 400 000 000 ariary initially planned, or a shortfall of 212.7 billion ariary. By cons, non-tax revenues increased significantly to $ 270.6 billion ariary against 55.2 initially planned. Budget revenues show an amount of 2 175 300 000 000 ariary with a tax ratio corresponding to 10.5%.
Regarding public spending, they are financed mostly by the resources of the state (tax and nontax revenue). Total expenses were reduced to 2 886 700 000 000 ariary, a downward revision of 558 800 000 000 ariary compared to the Finance Act 2010. For this, only the departments in charge of defense and security interior, the President of the High Authority of the Transition and the High Transition Council received a slight budget increase. The budgets allocated to ministries and institutions were almost revised downward. However, an improvement in the budget deficit was recorded at 1.9% of Gross Domestic Product (GDP) against 3.2% of GDP originally planned.



External Sector Concerning the external sector on the one hand, an improvement in the trade balance to SDR 920.2 million and the balance of services to SDR 69.2 million is recognized. Which induces a current account deficit lower than that recorded in 2009, from 1 179.8 million to SDR 896.1 million SDR. On the other hand, the capital account and financial account shows a surplus of SDR 846.2 million, slightly down on 2009, which was 1 105.5 million SDR. From these facts, the balance of the balance of payments deficit of SDR 96.1 million.

Monetary Sector Through prudent monetary policy by the Central Bank and a small change in the oil price on the international level, stability of the real term ariary against major foreign currencies observed, despite some volatility at the end of the first half of 2010. in addition, the improvement of local economic conditions was reflected by a credit expansion to the economy from 1 923.0 billion ariary to 2 003.0 MGA billion from January to June 2010. inflation was contained at a rate of 9.8% at end of period against 13.6% estimated in the Order for Initial Finance Act.

II. OUTLOOK FOR 2011 ECONOMIC AND FINANCIAL
Targets for economic growth and inflation
2011 will be a pivotal year in both politically and economically. In the field of the economy, a stimulus policy will be conducted while maintaining macroeconomic and financial stability. This recovery will be ensured in particular through sectors such as agriculture, tourism, energy and information and communications technology.
Expected economic growth rate for 2011 is 2.8%, of which -0.2% for the primary sector, 12.6% in the secondary sector and 2.9% for the tertiary sector.
In the primary sector, agriculture sector will occupy an important place with a 2.0% growth rate (against 0.7% in 2010). To support agricultural production activities, exemptions on capital goods and agricultural commodities will continue. In addition, the expansion of arable land through the installation of new rural entrepreneurs, and the rehabilitation of hydro-agricultural irrigation systems are no exception. However, the forestry sector will register a decrease of -20.0% following the end of the illegal logging of rosewood.
The secondary sector will focus economic expansion. The strong pulse of 228.2% in mining, due to start export of Nickel and Cobalt and the continued production of ilmenite, are the main engine. Note also the recovery to 4.0% in the energy sector that focuses heavily on renewable energy, and to which the government gives a certain priority. Likewise, a similar level of growth will be observed in the food industry sector in response to the resumption of tourism and the recovery in the dairy sector.

As for the tertiary sector, it will grow by 2.9% in 2011. With the construction, rehabilitation and completion of infrastructure provided such as work in the Radoub basin, rehabilitation of RN 44; the construction industry will experience significant growth over 2010 in


From -17.5% to 5.2%. Passenger transport and freight and auxiliary transport will also contribute to this growth, with respective variations of 5.5%; 2.6% and 2.1%. This follows from the recovery in the tourism sector, although still modest. Finally, the telecommunications sector will be constantly extended to 4.0% with the evolution of technology and the development of the broadband connection.
This growth, combined with the adoption of prudent fiscal and monetary policies will ensure good control of inflation to 7.6% year-end period for 2011, a decrease compared to 2010 which was 9.8%. This resulted mainly from a projection of oil prices and rice on the international market more stable in 2011.
The average deterioration of MGA's rate against the SDR is valued at 6.4% against 2.0 % in 2010. the decline in the position of the currency in 2010 is explained by the exceptional economic conditions this year: significant deterioration of major currencies (Euro and USD) currency flows of WISCO consortium and the intervention of the Bank Central at the foreign exchange market. An assumption of a return to normal tendency is made in 2011 and the MGA would display 3 345.1 MGA / DTS average period.
With this change in the price and exchange rate, the nominal value of Gross Domestic Product (GDP) is then evaluated at 20 174 800 000 000 ariary. Moreover, the macroeconomic balance will be, among others, provided by a level of investment 6 320 800 000 000 ariary, and imports and exports respectively 8 and 5 662 700 000 000 380.0 billion ariary. Objectives

in public finances in a context of change and recovery at the economic and financial policy of the state, the management of public finances still based on maintaining economic and financial stability. This objective implies a budget program as part of an austerity policy and good governance and management so the results of development-oriented good expense management while taking account of state revenue.
In terms of revenues, thanks to the expansion of economic activities including those related to the industry of mining, and construction and public works (BTP), total state revenue is expected to reach a level of 2 906.4 billion ariary. These economic sectors, strengthened by the influx of new investments will result in leverage of resources, as well as exports and increased imports. This revival will induce an increase in tax ratio to 11.5%; and tax revenues will therefore establish 2 310 100 000 000 ariary.
Next, in terms of public consumption, operating expenses will mainly ensure the implementation of the Fourth Republic (implementation of the various elections, establishment of new institutions, ...). They will be increased in the amount of 211.8 billion ariary compared to the previous year. As for capital expenditure, they will be estimated at a level of 1 265 600 000 000 ariary due to strengthening in infrastructure with the help of private investors. In addition, the level of external funding will appreciate to a total of 773.8 billion ariary. Thus the deficit will be contained at 3.0% of GDP.




Forecast in the external sector
For 2011, an improvement in the structure of external trade is expected although overall the deficit is somewhat worsening trend. The overall balance will be in deficit effect of 182.8 million SDR 96.1 million against the previous year. The alteration in the capital account and financial relative to a substantially stable current account explain the deterioration of the external position.
The current account will tablée to -851.1 million SDRs if it was -896.1 million SDR

2010. Indeed, although Madagascar provides increased the level of exports up to 26.7% of GDP, the increased level of imports at a rate of 9.9% will maintain a loss in trade of goods and services . The balance of goods and services will be a deficit of 981.3 million SDR in 2011 against 989.4 million SDRs in 2010. However, the export coverage rate in trade will grow by 58.0% to 62.1 %. The balance of investment income and that of current transfers
also improve, and will reach respectively -79.3 million to SDR 209.5 million and SDR against previous levels of -82, 7 million and SDR 175.9 million SDRs.
The balance of financial and capital transactions posted strong alteration from 846.2 to 668.3 million SDR in 2011. The decline is particularly at the account of financial operations
displays more modest results. The account balance is estimated at 572.8 million SDRs, if it is to 756.5 million in 2010. The decrease in foreign direct investment related to the end of mining projects in facilities is one of the main causes.
Objectives in terms of monetary policy
Political unrest caused high volatility in ariary against major currencies. Its impacts on tourism, combined with the suspension of budgetary support and the contraction of foreign direct investment have not improved foreign exchange earnings while excessive output was recorded compared with the regulations of imports and payment of external debts . Thus, the stimulus policy will aim, among other objectives, to maintain the value of the ariary. This policy should stabilize the exchange rate, strengthen our external position in terms of trade and attract investors for better visibility in the economic environment.

A. THE REVENUE
1.
TAXES The tax provisions of the budget law for 2011 prioritize economic recovery while pursuing reforms since 2008.
Therefore, measures referred to ecological, economic, social are taken:
- lowering the tax rate on income from 23% to 22% (IR, HR, IRSA, IRCM, ISPI). This rate is applicable to fiscal years during 2011 for income tax (IR).
- Securing revenue from registration fees.
- Exemption on VAT of materials and equipment for the production of renewable energy.


- Increase the fines on alcoholic beverages dictated by industry consolidation.
In addition, clarification concerning the obligations of taxpayers in early activity, during and after operations are made. Wholesaling activities is subject to prior authorization from the Ministry of Finance and Budget. The visa compliance of the financial statements by the Tax Administration is mandated to prevent accounting fraud.
Grooming correction of material errors and compliance and consistency with other laws complement the new provisions.

2. CUSTOMS
2-1 ON CUSTOMS CODE
In the context of legislative reforms initiated by the 2011 Finance Act, the Customs Administration has identified two strategic axes to face the impacts of the current crisis, including:
a. Securing revenue:
In this context, it was made to amend the provisions on customs valuation in order to establish nationally the principle enshrined in the WTO Agreement on the reversal of the burden of proof.
In addition, specific provisions on customs security were introduced in order to secure customs duties suspended to the receipt of an economic plan.
In addition, a clarification was made on the responsibility of each ministry concerned and the regulations that must be taken under an exemption of duties and taxes on imports.
B. Support for the private sector through the reform of economic systems:
The general provisions on economic plans (inward processing warehouse) have been revised to improve the application of the relevant provisions under the Convention on Istanbul on the regime of temporary admission.

As part of the reform of economic plans, clarifications were made regarding the time of the regime, warehouse and the extension allowed for the suspension systems (warehouse and temporary export).
Finally, amendments have been made as to the operations authorized in economic regime, the customs clearance procedure and the method of calculating duties and related taxes warehousing arrangements.
2-2 ON CUSTOMS TARIFF
Measures have been taken to promote the development of domestic companies and thus contribute to the revival of the Malagasy economy whose guidelines below: || | o Standardization of the Customs Law of the rate on machinery;


O Support the development of the Agricultural Sector and livestock by reducing the Customs Law of the rate (eg, day-old chicks, animal semen ...)
O Promotion of renewable energy sources for facilitating access to energy thanks to the relief of the Customs Law of the rate;
O Harmonization of Customs Law rates on sneakers.
B. EXPENSES

1. ENVIRONMENTAL EXPENDITURES
2011 will be a crucial year for Madagascar on both politically and economically. Thus, in the context of the establishment of the Fourth Republic, the first half was marked by the legislative and presidential elections. In the field of the economy, a stimulus policy will be conducted while maintaining macroeconomic and financial stability. Thus, a new Investment Code will be implemented, marked by tax policy and customs incentives, promoting the production tools in certain sectors such as agriculture, the new information and communications technology, tourism and energy, especially renewable energy.
Given the national socio-economic environment, austerity policies continued to sound management of public finances. Moreover, public spending is focused not only on activities that contribute to economic growth, but especially those with tangible impacts on the lives of the population.
Among the priorities of the state are:
- Support of agricultural production by supporting the provision of seeds; - The revival of tourism; - Strengthening the energy sector; - The development of access to health services and education; - Strengthening the security of goods and people; - The proper functioning of the administration.
The budget appropriations, excluding debt interest, granted to institutions and ministries in the 2011 Finance Act 3 will reach 103.7 billion ariary.

2. THE BALANCE OF EXPENDITURE
expenditure balance experienced an increase to about 105.0 billion ariary compared to the Budget Act 2010, reaching a level of 1 035.0 billion ariary. This increase is reflected in the payment of benefits and expenses related to advancement of civil servants, the continued payment of salaries and pensions of retired officers, as well as the application of the text adopted by the Cabinet on the implementation of new wage scales, especially for doctors. However, the digital replacement of people retiring will be suspended until further notice.


3
. OPERATING EXPENSES
OFF BALANCE In order to ensure the proper functioning of the administration, expenditure outside the balance are scheduled to MGA 816.9 billion, an increase of 36.2% compared to those recorded in the FAA 2010, which amounted to 600.0 billion ariary. Transfers occupy 52.2% of these expenses in the amount of 426.6 billion ariary, followed by the goods and services for MGA 312.2 billion or 38.2%. The rest in the amount of 78.1 billion ariary is allocated to compensation payments.
4. INVESTMENT EXPENSES
THE PUBLIC INVESTMENT PROGRAMME (PIP)
Regarding capital expenditures in the General Budget, they experience an increase of 32.7% from the law of amending 2010 budget, from $ 943.6 billion ariary ariary to 1.2519 trillion in 2011. external financing sources constitute 60.7% of the overall envelope of the PIP.

The major policies of the Public Investment Programme (PIP) aimed at economic recovery. They concern, among others, the continued construction and / or rehabilitation of productive and social infrastructure to direct impacts at the population. They also contain the sustainability of investments for the implementation of the decentralization and devolution policy and the promotion of the private sector - real engine of economic development.
The table below shows the sector allocations of PIP:

FUNDING AREA OUTSIDE INSIDE TOGETHER
Productive 12.9% 3.5% 16.4%
Infrastructure 22.9% 8.8% 31.7% 21.6% Social
12
1% 33.7% Administrative 3.7% 14.5% 18.2% 61.1% TOTAL
38.9% 100.0%



THE PIP BY SECTOR Distribution Sector PIP in 2011

Sectors Infrastructure and productive
The infrastructure sector includes programs relating to Public Works, Transport, Energy, Water and Sanitation, and Urban / Regional Planning. It has almost 31.7% of the envelope of the PIP. The broad strategic guidelines for 2011 will focus on the continued maintenance and rehabilitation of existing infrastructure. Efforts will also have access to the development of electricity infrastructure and local energy resources, the implementation of sanitation facilities, rehabilitation and maintenance of priorities and the structures.


The productive sector includes interventions in the field of Agriculture, Livestock, Fisheries and Forestry, Industry, Handicraft, mining, tourism and environment. It is supported by an allocation of 16.4% of PIP. This sector focuses on increasing productivity, improving the living environments of peasant producers and the protection of the environment. In the field of energy, promotion of rural electrification will be considered by the operationalization of the 3rd group of Andekaleka to promote rural electrification.
Sectors Administrative and Social

New impetus will be expected for this year 2011 in the administrative sector so that the state tends to strengthen property and personal safety and also to ensure the proper functioning of the especially in administration (the administration) tax. Thus, 18.2% of the overall envelope of the PIP will be devoted to the administrative sector.
As for the social sector, development in health and education will be in order. Indeed, the government will highlight both the interests of the people that the economic recovery by increasing access to health services and education, and improving social infrastructure. Therefore, the sector will receive 33.7% of the total envelope of the PIP.


C. PUBLIC DEBT EXTERNAL DEBT

Following the signing of the debt treatment agreements vis-à-vis the Russian Federation and that vis-à-vis Iraq, the amount payable for the 2011 amounted to 123.0 billion ariary principal and MGA 51.6 billion in interest. Net of HIPC assistance from other multilateral creditors amounting to 17.3 billion ariary, the debt service to settle is reduced to 157.3 billion ariary.


INTERNAL DEBT Interest paid on treasury bills auctioned and charges related to debt securities resulting from the securitization of receivables from the Central Bank on the state as well as the recapitalization of Central Bank are the main components of domestic debt burdens.
Charges of domestic debt for 2011 amounted to 122.4 billion ariary.
D. SPECIAL ACCOUNTS OF TREASURE
In the Finance Act 2011, the amounts of revenue and expenditure of trading accounts will balance out in 231,800,000,000 224,500,000,000 which MGA MGA for pensions boxes.
The equity participation of the State to public undertakings and contributions to international organizations amounted to 141.1 billion ariary ariary which 93.9 billion under the Capital consolidation debt services surrendered by the State JIRAMA.



E. AID GENERATING EXCHANGE VALUE FUND (CAF)
against-value funds (FCV) generated by external aid under existing agreements amounted to Ariary 0.6 billion and operating expenses are estimated at 1 , 0 billion ariary.



F. THE CAPITAL TRANSACTIONS OF THE PUBLIC DEBT
The internal competition to finance the budget deficit will be provided by emission of Treasury bonds by tender to the non-banking sector up to 90.0 billion ariary representing the amount of net sales repayments.
Regarding external funding from donors, it is provided in the Finance Act 2011 supports foreign partners of 356.9 billion ariary to fund the Public Investment Program.

This is the purpose of this Act.









Mio rafitry Araka ny R izany Andrim-pan Demokratika taona 2011 fampientana
Noh fandaniana fifidianana fahavonona politikam-ft amin'ny fah lalana Mife mampihodin Ny Fanjaka fanorenana famoronan'a


Mpana indri epoblika fah, taorian'ny jakan'ny Re. Ny votoati
: Fanatante na ny Toeka
o izany, mi dia ho na raket isankarazan hiantoka tsitsiana. Ny ombiazan'ny hy sy ny Tet mamp
na dia mama trano his fone. Eo anda



THE F MIFEHY

FAMEL ndra amin'ny a-ny IV paik tetezamita n poblika do mba ity tetibola Rahana ny T rena ao ana
ina fanaraka ind amin na ato y nasion ny tsy fampand sehatra ar sehatra
ibolam-panja aharitra ireo ly ny Filana nana mora nin'izany di REPOBLI itiavana
-
T
LANA AHL NY Fitan HO AM

Abelar fitandroana ady nosafid aharitra roa ahafahan'ny m-panjakana etezamita h ty Repoblika
Rindra amin 'n ity lalana aly ehanana izany ny-panjakana miankina Kana n ity n fotodrafitras ara-tsosialy vidy. Ireo has natsangan

12 KAN'I MAD anindrazana

ARANA Tanam-B IN'NY TAO

ANA NY ny fanama ian'ny Fiton taona, i My rafitra polishes ity dia man
atramin'ny f vaovao.
'Ny ny politikam mifehy Te Ifotony. H raharaham dia hiantso
there are fanatsaran Fanjakan has sy amin'ny ireo as
Fano tetikasa ia ny "harato AGASIKAR
-
Fandroso FAHA OLAM 201-PA NA 2011
ANTON
Rinan toeran-dram-Panjak dagasikara ika mampive eho ireo fan arany ary ny
-panjakana tibolam pan o-hita tarat -panjakana has roka ny ny tontolo fito
has a dia izay efa has hano n Renana sek
reo dia do my aina "ho
a
ana 0-001 NJAKAN


ANTON has toekare ny ana malaga dia ny hifantoka latra toe

amby lehibe fametrahan Momba jakàna ity ny ra ir
amin'ireo raka ny tok mbon'ny h
n ' ny ny fampias me hoe atomboka h oly

ambarato nana tanjo not ireo fianak
a

Y na sy sy ny fan ho amin 'fa amin'ny karena has ao ho year' ny fi ts has fototra
famatsiana eo fandania fandaniana ony izy ho ar s arikarena am-bola. Am nti-manana fitsinjovan o nga na voaloh ara-toek Aviana
anganana tena i ny taona 20 mpijoroana i natin'ny tont renena ara ho amin amin
ara-bola na sy mikasika ihany koa ady manaja there in ho tsapa 'ny alàlan
mba has ahafa ny mponi
any, sy amin arena toy
sahirana.
11. reo reo olo 'ny ny
ny ny ny
ny eo 'na na ity. 'Ny ny


I. VOKATRA ARA-ARA TOEKARENA SY-BOLA TAMIN'NY Taona 2010

Famokarana Taorian'ny iray taona nisian'ny krizy, ny taona taona 2010 dia ho noheverina hanentanana indray ny amin'ny toekarena alàlan'ireo seha-pamokarana ahitam-bokatra haingana fizahantany toy ny, ny Angovo ary hairaha vaovaon'ny fifandraisan davitra-sy ny serasera. Tsapa fa ny Nisy ihany fitombonan'ny toekarena na dia tsy izany aza nisongadina loatra satria 0.6% ny toa tahatombon'ny harikarena raha izany ka -3.7% fotsiny teo aloha. Na izany aza, mbola hita ny Taratra hatrany fiantraikan'ny krizy indrindra teo amin'ny sehatry ny fampiasam-bola sy ny tsy famokarana noho fisian'ny Tohana ara-tetibola. Mitentina 9.8% ny tahan'ny sondrobidy ho raha notombanana 13.7% izany tany am-boalohany.
Ho an'ny seha-pamokarana voalohany, ny taha-pitomboana 1.1% dia avy amin'ny sampam- pamokarana fitrandrahana ala izay nahitana fitomboana 0.1% 30.4% raha izany teo aloha. Manazava izany fitomboana izany ny amin'ny Ezaka nataon'ny Fanjakana famongorana ny tsy fitrandrahana ara-Dalana ny ny zaramena hazo Sarobidy toy. Andaniny kosa dia ny nampihena tanjak'io seha pamokarana-io nanafoanana ny ny ny fanampiana ara-bola kojakoja Ilaina amin'ny fambolena.

Raha ny mikasika seha-pamokarana faharoa indray, ny taha-pitomboana 2.1% -7.4% izay tamin'ny taona 2009, dia avy amin'ny sampam-pamokarana fitrandrahana harena ankibon'ny tany izay nahitana fitomboana 121.3% na dia teo aza ny ny fanemorana fotoana hanombohana sy ny ny famokarana fanondranana-Fasi mainty, Nikela sy Kobalta ataon'ireo tetikasa roa lehibe eo amin'ny sehatry harena ny tany an- kibon'ny dia ny QMM sy ny Sherritt . Ny famokarana ataon'ny orinasa mpanodina Lamba sy ny orinasa afakaba kosa dia mbola mitotongana hatrany noho ny fitohizan'ny fampiatoana an'i Madagasikara tsy ho amin'ny isan'ny mpahazo tombotsoa AGOA.
Seham Ny-pamokarana fahatelo irery ihany No. nahitana fijotsoana izay nahatratra -0.1% vokatry ny tsy eo fivoarana tsapa anivon'ny sampam-pamokarana Taotrano Taozava-sy izay baventy nahitana fihemorana -17.5%.
Fitantanam-Bolam-panjakana
Nanamarika taona ny 2010 ny tsy fitohizan'ny fahazoana famatsiam-bola avy Any ivelany sy ny avy amin'ny fihenan'ny flew miditra HETRA. Na izany aza ANEFA, nahitana fitomboana ny tsy avy amin'ny flew niditra HETRA izay avy amin'ny sara fandoa amin'ny fitrandrahana harena year-kibon'ny tany izay ao Soalala ataon'ny Vondrona Sinoa WISCO. Ny ny fanitsiana tetibola dia tsy azo nihoarana tamin'ny taona 2010 nanovàna ka ny ny lalana mifehy fitantanam-bola.
Raha ny ny ny mikasika fitantanana tetibola taona 2010 indray, ny Fitondram panjakana Malagasy-dia nametraka fomba fijery loha telo dia: fitsitsiana ny, ny Fanjakana tsara Tantana ary ny mangarahara. Noho ny ny toetry fihariankarena ankehitriny, dia ho nahena 1 904.7 miliara MGA stole ny avy amin'ny miditra HETRA ka raha toa 2 117.4 miliara MGA araka izany ny tany vinavina am-boalohany, izany hoe 212.7 miliara MGA No. tsy tratra. Nefa kosa ny tsy avy amin'ny flew miditra HETRA nahatsapana fitomboana dia izay nahatratra 270.6 miliara MGA ho raha notombanana 55.2 miliara MGA monja izany tany ampiandohana. Ireo fidiram-bola
ireo dia mahatratra 2 175.3 miliara MGA ka 10.5% no-tahan'ny tsindrin Ketra mifanandrify amin'izany.
Eo amin'ny lafiny fandaniambolam-panjakana indray dia loharanom-bola Madiodio (avy amin'ny HETRA sy tsy avy amin'ny HETRA) No nahafahana nanao izany amin'ny ankapobeny. Nahena ho 2 886.7 miliara MGA ny fitambaran'ny fandaniana, izany hoe Nisy fihenana 558.8 miliara MGA raha oharina teo amin'ny tetibola


Ampiandohan'ny taona 2010. Ny Sampan'asan'ny Fiarovana sy ny Filaminana Anatiny, ny ny Fitantanana Fahefana Avon'ny Tetezamita ary ny Filankevitra Ambony ho an'ny Tetezamita ihany No. nahazo fampitomboana kely ny tetibola. Saika nahena avokoa ny ny tetibola Nomena Ministera sy ireo Andrim- panjakana. Noho izany dia ny nihatsara fatiantoka ara-tetiboka ka lasa 1.9% n'ny Harikarena Faobe ho raha novinavinaina 3.2% izany tany ampiandohana.

Sehatra ivelany Raha ny ny Momba sehatra ivelany, andaniny, tsapa fa ny misy fihatsaràny danja toe-ara-barotra ivelany izay nahatratra 920.2 tapitrisa SDR sy ny amin'ny fifanakalozana danja toe-asa-aman draharaha izay nahatratra 69.2 tapitrisa DTS. Izany dia dia tsy mitarika fatiantoka lehibe loatra eo amin'ny toe-danjam- pifanakalozana tsotra raha ny oharina tamin'ny taona 2009, izay 1 179.8 tapitrisa DTS ka ho nihena 896.1 tapitrisa DTS. Ankilany, ny kaontim pampiasam-bola-dia nahitàna ambimbava 846.2 tapitrisa DTS, izany hoe nihena kokoa raha oharina amin'ny taona 2009 izay nahatratra 1 105.5 tapitrisa DTS. Noho ireo toe-javatra ireo, dia 96.1 tapitrisa hany no DTS fatiantoka sisa amin'ny toe-danjam-pifanakalozana amin'ny Any ivelany.

Sehatra ara-bola Noho ny politika ara-bola malina nataon'ny Banky Foiben'i sy ny tsy dia Madagasikara fiovaovan'ny vidin'ny Solika loatra eo amin'ny sehatra Iraisam pirenena-dia-nihamarin toerana MGA ny amin'ny sandany andavanandro raha oharina amin'ireo flew vahiny, na dia teo aza ny ny fahamaivanan'ny sandany nandritra enim-bolana voalohan'ny taona 2010. Ambonin'izany, ny fihatsaran'ny draharaha toe-ara-dia toekarena hita Taratra amin'ny fahamaroan'ny fampisamboram bola-ho an'ny toekarena izay miliara 1 923.0 2 003.0 MGA ka lasa miliara MGA teo anelanelan'ny volana Janoary sy Jona 2010. Voafehy ho 9.8% ny tahan ' ny sondrom- bidy ho raha novinavinaina 13.6% izany ny tamin'ny Hitsivolana Momba tetibolam-panjakana 2010 teo amboalohany.

II. VINAVINA ARA-ARA-BOLA TOEKARENA SY HO AN'NY Taona 2011
Tanjona Momba ny fitomboan'ny harikarena sy ny ny fisondrotry Vidim-piainana

Hanan danja-ny taona 2011 eo na politika na ny amin'ny lafiny lafiny ara-toekarena. Eo amin'ny lafin'ny fihariana ara-toekarena, hisy ny ny politika fanentanana indray toekarena kanefa tsy ho maintsy tazonina koa ny fifandanjana ara-ara-bola faobe sy. Ny ny sehatry fambolena, ny fizahan-ary ny tany hairaha vaovao ny tena no fifandraisana hitondra ny fanentanana eritreretina.
Ny tahan'ny fitomboan'ny Harinkarena Faobe amin'ny taona 2011 heverina dia ho 2.8% -0.2% ka ho an'ny sehatra voalohany, 12.6% ho an'ny sehatra faharoa ary 2 9% kosa ho an'ny sehatra fahatelo.
Sehatry Ny ny tena no fambolena hanana toerana lehibe eo amin'ny seha-pamokarana voalohany, satria heverina dia ho fa ny 2.0% Taham-pitomboan'ny fambolena raha 0.7% tamin'ny 2010. Mbola hazonina ireo fepetra fanalefahana ny amin'ny HETRA Anlg fampitaovana sy ny Akora fambolena. Izany dia ny mba Entina hanatsaràna hatrany vokatra. Ankoatra izay, hisy fanitarana ireo ny tany amin'ny fambolena alalan'ny fiparitahan'ireo Tantsaha mpandraraha vaovao, sy ny foto-fanamboarana drafitrasa fanondrahana sy fitarihan- drano. Ny-sampam pamokarana fitrandrahana ala no tena hihemotra be (-20.0%) noho ny tsy fijanonan'ny fanapahana ara-ny Dalana zaramena.
Ny-seha pamokarana faharoa No. mitondra ny firoboroboana ara-toekarena. Ny firoboroboana


Mavesatra (228.2%) eo anivon'ny sampam-pamokarana fitrandrahana harena ankibon'ny vokatry tany ny ny fiantombohan'ny fanondranana Nikela, sy ny ny Kobalta fitohizan'ny famokarana Fasimainty No. votoatiny. Tsy azo adinoina ihany koa ny fiarenandoha (4.0%) ao ny amin'ny sehatry Angovo, izay mifantoka be dia be tokoa amin 'ny Angovo azo havaozina, fitondram-ary omen'ny panjakana lanjany ambony. Eo ihany koa ny fitovian'ny fitomboana izay eo tazana anivon'ny sampan'ny taozava-baventy fanodinana sakafo tarihin'ny fiarenandohan'ny fizahan-tany sy ny fanentanana indray ao amin'ny sampanasa famokarana ronono.
Raha ny seha-pamokarana fahatelo kosa, dia hisy fitomboana 2.9% amin'ny 2011. Miaraka ny amin'ny vinavinan'asa fanamboarana, Fanavaozana ary ny ny famaranana fotodrafitrasa novinavinaina toy ny ny asa mikasika fitodian-tsambo mirary Vaton i Radoub, ny ny Fanavaozana Lalam-pirenena faha-44; ny sampam- pamokarana Taotrano Taozava sy-baventy dia hahitàna fivoarana lehibe raha ampitahaina tamin'ny taona 2010 niainga izay avy amin'ny -17.5% ka tonga 5.2%. Ny sehatra fitaterana Anlg sy-fitateram bahoaka, tahaka izany koa ireo saikinasa mifandray sy amin'ny fitaterana varotra dia mandray anjara ihany koa amin'ny io io fiaboana izay manana fiovana tsirairay: 5.5% 2.6% 2.1 ary %. Izay teo aloha rehetra voalaza teo dia ny vokatry fiarenandohan'ny sehatry fizahan-ny tany, izay marihina fa tsy mbola misongadina. Farany, ny ny sehatry fifandraisan-davitra izay tsy mitsaha mitombo (4.0%) Miaraka amin'ny Fampivoarana sy ny ny hairaha Fampandrosoana ny fifandraisana hairaha haingam-pandeha.
Izany fitomboan'ny harikarena izany ny arahin'ny fametrahana politikam pitandremana-ara-ara-bola tetibola sy no hahafahana mifehy ny fiakaran'ny Vidim piainana-ho amin'ny taona 7.6% in 2011, ka raha toa 9 8% izany tamin'ny taona 2010. izany dia avy amin'ny azo tombatomban'ny vidin'ny Solika sy ny eo amin'ny vary tsena Iraisam-pirenena izay marine-toerana an'ny ho ho Vinavinaina taona 2011.
6.4% ny amin'ny fiharatsiana ankapoben 'ny Sandam-pifanakalozan'ny MGA oharina amin'ny DTS ka raha toa 2.0% izany tamin'ny taona 2010. Manampy izany ny ny fanazavana tranga arabic toekarena miavaka tamin'io taona io, izany ny hoe stole faharatsian'ny vahiny Euro USD sy ny koriam-bola vahiny azo avy amin'ny Vondrona WISCO ary koa ny filatsahan'ny Banky Foibe year-tsehatra teo amin'ny tsena fifanakalozam-bola. Heverina hiverina fa amin'ny laoniny sy ny taona 2011 hilamina izany ka hahatratra 3 345.1 MGA / DTS raha salaina anelanelan- taona.
Raha ny fiovaovan'ny Vidim piainana-sy ny Sandam-pifanakalozana Jerena no dia ho tombanana 20 174.8 miliara MGA ny Hari-Karena Faobe. Ankilany, ny fifandanjana harifaobe iantohan dia ny fari- pampiasam-bola mahatratra izay ho 6 320.8 miliara MGA ary ny fanafarana fanondranana Anlg sy izay avy ho mitentina 8 662.7 5 380.0 sy miliara MGA MGA miliara.
Tanjona ho an'ny fitantanam-Bolam-panjakana

Ao anatin'ny Fanovana fanentanana indray sy ny eo amin'ny sehatry politika ara-ara-bola toekarena sy ataon'ny Fanjakana, ny ny fitantanana volam-panjakana dia mitaky hatrany ny ny hitazonana fifandanjana arabic toekarena. Io io dia Tanjona mitaky fandrafetana tetibola manaraka fandaharan'asa, ao ny anatin'ny fampiharana politikan'ny fitsitsiana sy ny Fanjakana tsara Tantana ary ny amin'ny fitantanana mifantoka Fampandrosoana, izany hoe fitantanana ara-drariny fandaniana ny tsy izay tokony hifanalavitra amin ' ny amin'ny flew miditra Fanjakana.
Mikasika flew miditra ny, ny noho firoboroboan'ireo asa mampidi-bola toy ny Sampana fitrandrahana harena year-kibon'ny tany sy Taotrano-ary Taozava baventy, ny fidiram-Bolam-panjakana dia tokony hahatratra 2 906.4 miliara ariary . Ireo seha-pamokarana ireo, izay hohamafisin'ny fahatongavan'ireo mpampiasa flew vaovao dia hitondra fidiram-bola, Manampy izany koa ny fitomboan'ny fanondranana sy fanafarana Anlg.


Ireo fidiram-bola ireo dia hahafahana maminavina tahan'ny tsindriketra ho 11.5%; Vinavinaina ho 2 310.1 miliara MGA noho izany ny avy amin'ny flew miditra HETRA.
Manaraka izany, raha ny ny Momba fanjifana ataon'ny Fanjakana, ny ho amin'ny fandaniana fampandehanan-draharaha miompana indrindra dia ny amin'ny fametrahana Repoblika faha-IV (fanatanterahana ireo fifidianana isan-karazany, fametrahana ireo Andrim-panjakana vaovao ...). Miampy 211.8 miliara MGA izany raha izany fandaniana oharina amin'ny taona teo aloha. Ny fampiasam bola-ho amin'ny famokarana kosa dia ho vinavinaina 1 265.6 miliara MGA vokatry ny fampitomboana ireo fotodrafitrasa izay hiarahana amin'ireo mpampiasa flew amin'ny tsy sehatra miankina. Vinavinaina ho 773.8 miliara MGA ny
famatsiam-bola avy Any ivelany. Noho izany, ny fatiantoka eo amin'ny tetibola tokony dia ho ho voafehy 3.0% ny Harikarena Faobe.
Vinavina ho an'ny sehatra ivelany
amin'ny taona 2011 andrasana dia ny ny fihatsaran'ny endriky fifanakalozana amin'ny Any ivelany na dia hitombo miandalana aza ny amin'ny fatiantoka ankapobeny. Ny fifandanjan'ny fifanakalozana ankapobeny dia hahitana fatiantoka 182.8 tapitrisa SDR 96.1 izay teo aloha tapitrisa. Ny fiovaovana eo anivon'ny kaontin'ny renivola oharina raha tsy izay amin'ny kaonty andavanandro mbola marine-toerana tsara No. hanazava fitotonganan'ny io io ivelany toe-bola.
Ny fifandanjana tsotra vinavinaina dia ho raha -896.1 -851.1 tapitrisa DTS DTS tapitrisa izany ny taona 2010. Noho izany, na dia ny haminavina hampitombo hatramin'ny 26.7% -n'ny Harikarena Faobe ny fanondranana vokatra aza dia tsy i Madagasikara maintsy hisy fatiantoka eo amin'ny fifanakalozana Anlg sy amin'ny asa aman-draharaha Any ivelany noho ny fitomboana 9.9% avy amin'ny fanafarana Anlg Any ivelany. Hahatratra 981.3 tapitrisa DTS ny fatiantoka amin'izany fifanakalozana Anlg aman-draharaha amin'ny Any ivelany amin'ny taona 2011 raha izany ny SDR 989.4 tapitrisa taona 2010. Na izany aza ANEFA, ny taha- pandrakofan'ny fanondranana Anlg eo amin'ny fifanakalozana ara-barotra amin'ny Any ivelany hitombo dia ho raha 62.1% 58.0% izany teo aloha. Ny amin'ny hanisisa fidiram-bola avy amin'ny hana-pamokarana sy ny famindram-bola andavanandro dia hihatsara ihany koa ho ary vinavinaina -79.3 tapitrisa sy SDR 209.5 -82.7 tapitrisa izany raha tapitrisa SDR sy 175 9 tapitrisa DTS izany teo aloha.
Ny amin'ny hanisisa fifanakalozana ara-bola sy renivola dia hahitana fiovaovana lehibe ka hahatratra 668.3 tapitrisa DTS izany raha ny taona 2011 846.2 tapitrisa DTS teo aloha. Ny fihenana dia ho eo tsapa anivon'ny kaontin'ny fandraharahana ara-bola izay hahitana vokatra antonony. Ny hanisisa amin'io kaonty io dia vinavinaina ho raha 756.5 572.8 tapitrisa DTS DTS tapitrisa izany ny taona 2010. Antony iray ny amin'izany fihenan'ny fampiasam-bola mivantana avy ny Any ivelany vokatry fahavitan'ny fametrahana ireo fotodrafitrasa amin'ny tetikasa fitrandrahana harena year-kibon'ny tany.
Zava-kendrena Momba ny politika ara-bola
Ny korontana ara-politika No. nahatonga MGA ny tena ho raha Maivân-danja oharina amin'ireo flew vahiny mahazatra. Ny amin'ny fiantraikan'izany fizahantany, izay amin'ny nifanindran-Dalana fiatoan'ny fanampiana ara-tetibola sy ny fihenan'ny fampiasam-bola mivantana avy Any ivelany dia tsy ny nahafahana nanatsara fidiran'ny flew vahiny kanefa etsy andaniny ny fivoahan 'ny flew vahiny dia tsy nitsaha-nitombo noho ny ny fandoavana vidin'ireo Anlg nafarana sy ny ny fanefana trosa ivelany. Noho izany, dia ny politika fanarenana mikendry indrinda ny ny fitandroana sandan'ny ariary. Io io politika dia ny hiantoka fahamari- toeran'ny Sandam-pifanakalozana flew vahiny, ny ny fanamafisana toeran'i Madagasikara eo amin'ny sehatra



Fifanakalozana barotra ara-ary ny amin'ny Any ivelany fisarihana ireo mpampiasa flew mba hisian'ny fanatsarana ny tontolon'ny toekarena.

A. NY VOLA MIDITRA
1. HETRA
Ny fepetra mikasika ny ny HETRA voarakitry lalana mifehy Fitantanambolam-ny amin'ny panjakana taona 2011 mametraka dia ho-zava dehibe ny lafiny fanarenana ara-toekarena sy ny manohy Fanavaozana efa natomboka hatramin'ny taona 2008.
Noho izany, dia ny noraisina fepetra miantraika amin'ny tontolo iainana, toekarena sy ny toy sosialy:
- Fampidinana ny amin'ny tahan'ny HETRA flew miditra ho raha 22% 23% teo aloha (IR, HR, IRSA, IRCM , ISPI). Io io dia taha mihatra amin'ny taom-piasana mifarana ao anatin'ny taona 2011 an'ny HETRA ho amin'ny flew miditra (IR).
- Fiarovana flew miditra ny amin'ny kitapom-Bolam pajakana mikasika-sara-ny amin'ny panoratana boky firaketana.
- Fanafoanana ny haba VAT amin'ireo fitaovana sy amin'ny kojakoja famokarana Angovo azo avaozina
- Fampitomboana Sazy ny amin'ny zava-pisotro misy alikaola ho fanadiovana Seham io-io piasana.
Ankoatra izany dia napetraka Mazava ireo Adidy sy tsy fombafomba maintsy tanterahan'ny mpandoa HETRA eo amin'ny fotoana fananganana orinasa ny, ny mandritry fiasana hatreo ary amin'ny fitsaharana tanteraka. Ny asan'ny mpamongady dia tsy maintsy Mahazo alalana mialoha omen'ny Ministeran'ny Fitantanam-bola sy ny Tetibola. Fanamarinana dika mitovy ataon 'ny ny sampan-draharahan'ny HETRA filazana toebola izay tsy mba maintsy atao iadiana amin'ny todikefa hosoka.
Fanadiovana, fanitsiana ny fahadisoana ara-sy teknika Tsipelina ary tsy efa fanarenana ireo fampifanarahana, amin'ireo antokon-Dalana samihafa No. mameno ny fepetra vaovao.

2. FADITSERANANA
2-1 FEHEZAN-Dalana Momba NY FADITSERANANA
Ao anatin'ny Fanavaozana ny ny lalana mifehy Tetibolam-panjakana 2011 ny Sampandraharahan'ny faditseranana dia mametraka sori-roa Dalana hiatrehana ny fiantraikan'ny krizy ankehitriny dia ireto izany:
a. Fiarovana ny flew miditra:
Ao anatin'izany Nisy dia ny ny Fanovana fepetra Momba ny amin'ny sanda faditseranana mba hametrahana ny ny foto-kevitra voarakitry fifanarahan'ny Vondrona Iraisam-pirenena Momba ny Varotra (WTO) ny ny mahakasika fampitsimbadihana porofok'eloka.
Etsy andanin'izany, nampidirina ny ny fepetra manokana Momba antoka faditseranana amin'ny tsy mba hiarovana ny habatseranana mbola naloa ho an'ireo Anlg nahazo ny sata ara-toekarena.
Ankoatra izany, nasiana fanampiam panazavana-ny ny andraikitry sampandraharahan'izay ministera voakasika sy ny fepetra ara-Dalana izay tsy maintsy raisiny ka raha toa ny nahafahana HETRA haba sy amin'ny fanafarana Anlg.


B. Fanohanana ny tsy sehatra miankina amin'ny alalan'ny Fanavaozana ny sata ara-toekarena:
Ao anatin'ny Fanavaozana ny sata ara-toekarena dia nasiana fanampiam-panazavana Momba ny ny ny win- potoanan'ny sata mifehy fitobian'ny Anlg sy ny fanalavam-potoana azo omena amin'ny sata mampihantona (sy fitobian'entana fanondranana miserana).
Ny fepetra ankapobeny Momba ny sata ara-toekarena (fanatsarana enti-mamokatra, fitobian'entana) dia nasiam-panazavana mba hanatsarana ny ny fampiharana fepetra mifanaraka aminy hifanaraka sy amin'ny "Fifaneken'i Istanbul" mahakasika ny ny sata mifehy fampidirana miserana.
Farany dia nasiam-panovana ireo lahasa azo atao amin'ny Anlg voafehin'ny sata ara-toekarena, ny famoahana Anlg ary ny ny fomba fikajiana haba sy ny HETRA mahakasika sata mifehy ny fitobian'entana.

2-2 LAZAM-bidy Momba NY FADITSERANANA
Nisy fepetra noraisina hampiroboroboana ny Orinasa Malagasy ary izany manavao ahafahana noho ny ny ezaky famokaran-karena eto Madagasikara ka toy izany izao amin'ny ankapobeny:
- Fampitoviana ny tahan'ny Haba-tseranana (DD) mahakasika sy ny ny milina fitaovam-
pamokarana;
- Fanohanana Fampandrosoana ny ny sehatra fiompiana fambolena sy ny amin'ny alàlan'ny
fampihenana tahan'ny Haba-azy tseranana mahakasika ireo (ohatra: zanak'akoho iray
andro, tsirin'ainan'ny biby ...);
- Fampiroboroboana loharanom pamokarana-ny ny amin'ny fahazoana angovon'aratra Maitso
alàlan'ny fanamaivanana ny tahan'ny Haba-tseranana;
- Fampirindrana ny tahan'ny Haban-ho tseranana an'ny Kiraro fanaovana fanatanjahan-tena.

B. NY FANDANIANA
1. NY TONTOLON'NY FANDANIANA

Ny taona 2011 dia ho ho Kihon-Dalana an'ny sehatra ara-ara-politika sy toekarena. Noho izany, ny ho fametrahana Repoblika faha-efatra hanamarika dia ny ny enimbolana voalohany fifidianana Solom bavam- bahoaka-sy-filoham pirenena. Eo amin'ny sehatry ny toekarena, dia ny hisy politika fampandehanana indray toekarena izay hampiharina sady mikendry hahamarin-ny ny toerana hatrany harifaobe sy ny ara-bola. Hisy noho izany ny Fehezan-Dalana ankapobe vaovao Momba HETRA apetraka ny, ny miavaka noho politika ara-ara-sy Ketra padintseranana mamporisika, izay hanome vahana ireo fitaovana enti-mamokatra amin'ny sehatra sasantsasany fambolena toy ny, ny teknolojia vaovaon'ny serasera sy ny fifandraisan-davitra, ny fizahan-ary ny tany Angovo, indrindra indrindra ny Angovo azo avaozina.
Eo anatrehan'ny toe-draharaham pirenena-ara-ara-sy tsosialy toekarena, dia ny hotohizana politikam- pitsitsiana mba hisian'ny fitantanana drariny ara-ny-volam panjakana. Ambonin'izany, ny fandaniam-bolam- panjakana dia tsy miompana amin'ireo asa mitarika fitomboan'ny toekarena ihany fa indrindra indrindra amin'ireo koa amin'ny asa misy fiantraikany mivaingana fiainan'ny mponina.



Anisan'ireo laharapahamehan'ny Fanjakana:
- ny tantsoroka eo amin'ny famokarana ara-pambolena fiompiana sy sy amin'ny alalan'ny famatsiana masomboly tsirinaina voafantina;
- Ny ny fanaingana indray fizahantany;
- Ny ny ny fanamafisana sehatry Angovo;
- Ny ny Fampandrosoana Fahafahana Mahazo raharaha sy amin'ny fitsaboana fampianarana;
- Ny ny fanamafisana fiarovana ny olona sy ny fananany;
- Ny ny fampandehanana araka tokony izy ho ny raharaham-panjakana.
.Ny Sora-bola, ankoatra ny zana-bolan'ny trosam-panjakana, izay omena ireo Andrim panjakana-sy ireo
Ministera ato amin'ity lalana mifehy ny Fitantanam-Bolam panjakàna-ho amin'ny taona 2011 ity dia mahatratra
3 103.7 miliara ariary.
2. FANDANIANA Momba NY KARAMA
Ny fandaniana Momba dia ny karama hitombo 105.0 miliara MGA eo eo ho raha oharina amin'ny
lalana mifehy ny Fitantanam-Bolam panjakàna-ho amin'ny taona 2010 ka hahatratra 1035, 0 miliara ariary. Io io dia
fitomboana noho ny fandoavana ireo tombotsoa sy ireo fandaniana avy amin'ny fisondrotana Grady ho
an'ireo mpiasam-panjakàna, ny ny fitohizan'ny fandoavana karama sy ny fisotro-andronono, ary noho koa ireo | || lalana nankatoavina tamin'ny filiankevitry ny ny husband ministra mikasika-karama vaovao, indrindra ho an'ireo
mpitsabo. Na izany aza ANEFA, Haato fanoloan-ny ny toerana araka laharam-pamantarana ireo mpiasa mandeha
misotro ronono mandra-pisy baiko vaovao. 3
. FANDANIANA ANKOATRA NY KARAMA
Mba hahafahana miantoka ny ny fampandehanana araka tokony izy ho ny raharaham-panjakana, ny
fandaniana ivelan'ny karama dia ho voarindra 816.9 miliara MGA izany hoe raha oharina fitomboana 36.2% | || amin'izay voasoratra ao amin'ny tetibola fanitsiana taona 2010, izay nahatratra 600.0 miliara ariary. Ny
famindram-bola tsotra mibahana dia ny 52.2% -n'ny fandaniana ka mahatratra 426.6 miliara MGA izany,
manaraka azy sy ny ny Anlg raharaha izay mahatratra 312.2 miliara MGA izany ny hoe 38.2%. Ny ambiny
kosa izay mahatratra 78.1 miliara MGA dia natokana handoavana ireo tambi-Karama.
4. NY FANDANIANA HO amin'ny FAMPIASAM-BOLAM-PANJAKANA
NY FANDAHARAN'ASA FAMPIASAM-BOLAM-PANJAKANA (FFBP)
Raha ny ny Momba fandaniana ho amin'ny famokarana izay ao voarafitra anatin'ny Tetibola Ankapobe indray dia nitombo 32.7% izay oharina raha ny amin'ny lalana mifehy Fitantanam-Bolam-panjakana nasiam- panitsiana tamin'ny taona 2010, ka raha 943.6 miliara dia lasa MGA MGA 1251.9 miliara amin'ny taona 2011. Mahatratra 60 7% n'ny tontalin'ny FFBP famatsiam ny avy-bola Any ivelany.
Ireo sori-Dalana lehibe Momba ny Fandaharan'asa Fampiasam-Bolam-Panjakana (FFBP) dia mikendry ny ny fanarenana toe-karena. Izy ireo mahakasika dia ny ny fanohizana fanorenana sy fanarenana ireo fotodrafitrasa enti-ara-tsosialy mamokatra sy izay amin'ny miantraika mivantana fiainan'ny mponina. Hita ao ihany koa ny fampaharetana hampisy vokatra ireo fampiasam-bola natao mikasika fampiharana ny ny politika


Fitsinjarana fanapariaham sy-ary pahefana koa ny ny fampiroboroboana sehatra izay tsy miankina manosika hery ny tena Fampandrosoana ara-toekarena.
Ity tabilao manaraka ity dia ny maneho fitsinjaran'ny FFBP:
SEHATRA FAMATSIAM-BOLA IVELANY ANATINY FITAMBARANY
Famokarana 12.9% 3.5% 16.4% 22.9% 8
Fotodrafitrasa 8% 31.7% 21.6%
Sosialy 12.1% 33.7% Fitantanan- draharaha 3.7% 14.5% 18.2% 61.1% 38.9
TOTALINY% 100.0%

Fitsinjaran'ny FFBP isan-tsehatra amin'ny 2011

Sehatra fotodrafitrasa sy famokarana

Ny sehatra fotodrafitrasa dia ny ivondronan'ireo fandarahan'asa mikasika Taozava-baventy, Fitaterana ny, ny Angovo, sy ny Rano Fanadiovana, ny Tanan-dehibe sy ny tany Fanajariana. Ireo Izy dia ny migoka manodidina 31.7% -n'ny flew natokana ho an'ny FFBP. Ireo sori-ho Dalana lehibe an'ny taona 2011 miompana dia ny amin'ny fanohizana fikolokoloana sy ny fanarenana ireo fotodrafitrasa efa misy. Ny Ezaka atao dia aompana ihany koa ny amin'ny Fampandrosoana fotodrafitrasa mikasika sy ny ny herinaratra loharanon'angovo eto an-toerana, ny fametrahana fotodrafitrasa mikasika fanadiovana ny, ny fanarenana sy ny fikolokoloana ireo lalan-dehibe laharam pahamehana sy-asa ireo vaventy.
Ny sehatra famokarana indray dia fitambaran'ireo firotsahana year-tsehatry ny amin'ny Fanjakana Fambolena, Fiompiana ny, ny Jono, ny Fitrandrahana ala, ny Taozava-baventy, Taozavatra ny, ny Harena an- kibon'ny tany, ny Fizahan-ary ny tany tontolo iainana. Hiantsorohan'ny 16.4% -n'ny FFBP izany. Tsindriana manokana ao ny amin'io sehatra io fitomboan'ny ventim-pamokarana, ny ny fanatsarana fiainan'ny Tantsaha mpamokatra ary ny ny fitandroana tontolo iainana. Eo amin'ny sehatry Angovo ny, ny ny fampandehanana milina fahatelo ao Andekaleka No. heverina fa hahafahana mampiroborobo ny ny eny famatsiana herinaratra ambanivohitra.


Sehatra fandraharahana sy sosialy Vikina vaovao indray No. antenaina amin'ny taona 2011 raha ny eo anivon'ny raharaham-panjakana,
tafiditra ao ny anatin'izany fikasan'ny Fanjakana hanamafy fiarovana ny ny olona sy ny fananany sy ny ny
fampandehanana araka tokony izy ho ny raharaham-panjakana indrindra ny ny fandraharahana Momba
HETRA. Noho izany, 18.2% n'ny fitambaran'ny sora-bola ho ho an'ny FFBP No. atokana an'io sehatra io.
Raha ny ny mikasika sehatra sosialy indray dia eo Fampandrosoana anivon'ny Fahasalamana sy ny
fampianarana no ho vinavinaina. Araka izany, hataon'ny Governemanta vaindohan draharaha-ny ny fiarovana
tombontsoan'ny vahoaka sy ny ny fanarenana toekarena amin'ny alalan'ny fanatsarana ny Fahafahana Mahazo
tombony amin'ireo raharaha Momba sy ny Fahasalamana fampianarana, eo ihany koa ny fanatsarana ireo
fotodrafitrasa ara-tsosialy. Ka noho izany dia ny hahazo 33.7% -n'ny fitambaran'ny sora-bola ho an'ny FFBP io io
sehatra.


C. NY TROSAM-PANJAKANA

TROSA IVELANY Taorian'ny fanaovan tsonia-ny ny fifanarahana mikasika famerenan-trosa nifanaovana tamin'ny firenena Rosiana sy Irakiana, dia ny mitentina 123.0 miliara MGA renivola haverina ary 51.6 miliara ariary kosa ny zana-bola hefaina amin'ny taona 2011. Rehefa ampifanesorina amin'ny fanalefahana vokatry ny avy amin'ny HIPC azo mpamatsy flew Iraisam-pirenena hafa, izay mitentina 17.3 miliara MGA izany, dia ny mitontaly 157.3 miliara ariary renivola sy ny zana-bola aloa.

TROSA ANATINY Ny zanabola avy amin'ny "Treasury auctioned" sy ny zana-bola avy amin'ny famadihana taratasim ho-bola ny trosan'ny Banky Foibe sy amin'ny Fanjakana avy amin'ny fanamafisana orina ny renivolan'ny Banky Foibe No. mandrafitra indrindra ny trosa anatiny.
Zanabola Ny amin'ny trosa anatiny voavinavina ho an'ny taona 2011 dia mitentina 122.4 miliara ariary.

D. NY KAONTY MANOKAN'NY TAHIRIM-BOLAM-PANJAKANA
Ho an'ny lalana mifehy Fitantanam-ny-Bolam panjakana amin'ny taona 2011 sy ny ny flew miditra flew mivoaka amin'ny kaontin'ny varotra dia mifandanja ary hitentina 231 8 miliara ka ny MGA MGA 224.5 miliara dia ny mikasika tahirim-bola-fisotroan dronono.
Ny fandraisan'anjara ataon 'ny amin'ny orin'asam Fanjakana Malagasy-panjakana sy amin'ny sampan- draharaha Iraisam-pirenena dia mitontaly 141.1 milara MGA amin'ny taona 2011 ka ny 93.9 miliara ariary dia ny mikasika famadihana ho renivola ny ny flew nampindramin'ny Fanjakana JIRAMA.

E. NY NY VOLA ATERAKY FANOMEZANA SY NY FANAMPIANA AVY ANY IVELANY
Ny flew ateraky sy ny ny fanomezana fanampiana avy Any ivelany (FCV) araka ny fifanarahana misy voavinavina dia ho 0.6 miliara MGA ary ny fandaniana ho an'ny fampandehanan-draharaha kosa dia ho heverina 1.0 miliara ariary.

F. NY NY TROSAM RENIVOLA FAMADIHANA HO-PANJAKANA
Ny fandraisan'anjara avy amin'ny fanentsenana ny ato anatiny fatiantoka ara-tetibolan'ny Fanjakana dia amin'ny hotanterahina fivarotan'ny Fanjakana "Treasury auctioned" eo amin'ny sehatry ny tsy banky ka hahatratra 90.0 miliara MGA stole ny ho azo, afa-karatsaka ialàn'ny famerenam-bola.

Mikasika ny famatsiana ho avy entin'ireo mpamatsy flew Any ivelany kosa dia ao amin'ny voavinavina lalana mifehy ny Tetibolam-panjakana 2011 fanampiana ny avy amin'ny mpiara-miombon'antoka Any ivelany avy izay mitentina 356.9 miliara ariary ho famatsiana ny fandaharan'asan'ny fampiasam-Bolam-panjakana.

Toy izany no antonanton'izao lalana izao
LAW N ° 2010-001 BEARING
FINANCE LAW FOR 2011



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In this article Create a 13 ° read:
"13 ° sums paid to staff training."

CHAPTER VII CALCULATION OF TAX Article I- 01/01/14
Replace in this article the number "23" to "22".

CHAPTER X OBLIGATIONS OF TAXPAYERS


Article 1.1.19 Replace phrases "Individuals subject to actual earnings and companies regardless of their business" with "Individuals and companies subject to the real regime" .


Article 1.1.20 Replace phrases "regulatory books provided for in Articles 8 and following of the Commercial Code and the ledger prescribed by the decree above" by "regulatory books under Article 430-1 of that decree. "


TITLE III TAX ON WAGE AND SIMILAR INCOME (IRSA)
CHAPTER VI DETERMINATION OF TAX


03.16 Article 01. Amend the schedule of IRSA:
A - Common Law
- Ar up to 250 000 0
- than Ar Tranche 250 000 22 hundred.

PART IV INCOME TAX CAPITAL FURNITURE
CHAPTER II B- CALCULATION OF TAX Article 01.

04.04 Replace the second paragraph the number "23" to "22" || | TITLE V CAPITAL GAINS TAX ON REAL ESTATE (ISPI)



DIVISION V CALCULATION OF TAX Article

01.05.07 Replace the number "23" to "22".

PART TWO REGISTRATION DUTIES OF ACTS AND TRANSFERS

CHAPTER I SCOPE AND GENERAL PROVISIONS Article

General 02.01.05.
Replace the first paragraph the phrase "inter vivos or by death" to "inter vivos".
Replace the third paragraph "Ar 100.00" by "Ar 1,000.00."

Verbal Conventions Article 1.2.14.
Edit writing the third paragraph as follows:
"However, the enjoyment of mutations of movable and / or immovable property in favor of businesses are required to be a lease."

01.02.29 Before the article, add the following subtitle:

"Referrals acts and statements"

CHAPTER II RATES AND LIQUIDATION OF RIGHTS SECTION IV

CHANGE FOR CONSIDERATION ACTS AND TRANSFERS TAXABLE Exchange

buildings Article 2.2.20.
Change the wording of the last paragraph of that article as follows:
"The buildings regardless of their nature are estimated from their actual market value at the date of transmission, following an estimated declaration of the parties under the control of the tax Administration ".


Article 3.2.28 Replace the word "third" with "second" in the second dash.



CHAPTER V STAMP DUTIES AND SIMILAR
SECTION III RIGHTS ISSUE OF DOCUMENTS AND OTHER PERCEPTIONS


Edit writing the title of Section III B as follows: B-
"Port and possession of weapons Taxes on firearms"
Article

02.05.07 Replace the phrase "gun port" with "port and possession of weapons." Article

02.05.08 Replace the phrase "weapons of detention" with "port and possession of weapons."
CHAPTER VII COLLECTION OF TAX DIVISION I


PAYMENT OF TAX rights Payments before recording


02.07.01 Article Add a second paragraph as follows:
"The Collector of Taxes territorial jurisdiction alone are authorized to collect registration fees for deeds and transfers and inheritance, as well fixed and proportional ".

SECTION V SPECIAL RULES FOR GAPS


Edit Article 2.7.20 writing the first paragraph of this article as follows:

"If the price or valuation that formed the basis for the collection of the proportional law appears less than the actual market value of the property transmitted or statements, the Administration may require the person liable for tax registration signature a bid for impairment at the time of presentation of the document to the registration formality. "


PART VI TAX ON VALUE ADDED



TITLE ONE VALUE ADDED TAX (VAT)

CHAPTER II SCOPE OF APPLICATION
SECTION II PERSONS AND COMPANIES SUBJECT Article

06.01.04 Change writing the third paragraph of this article as follows:
"However, people whose annual turnover excluding tax of less than 200,000,000 and Ar that so request are allowed to opt for the system of VAT '.

SECTION III INCOME AND EXEMPT OPERATIONS Article

06.01.06 Change writing 14 of that section as follows:
"14 ° The import and sale of breeding animals, materials and agricultural equipment, materials and sports equipment for public use, materials for the production of renewable energy, listed in Schedule ".
The list of products exempt from VAT is amended as follows:

APPENDIX LIST OF PRODUCTS EXEMPT VAT (See Appendix of this document)

CHAPTER XI OBLIGATIONS OF TAXABLE

Article 6.1.26 Edit the drafting of the third paragraph of this article as follows:
"Any transaction between taxable persons for VAT must be paid by check or other effects trade not endorsed, transfer or bank card. " BOOK II


TITLE VI LOCAL TAXES LICENSE TAX ON ALCOHOL AND ALCOHOLIC

PRODUCTS CHAPTER IV CONDITIONS OF THE SALE OF ALCOHOL AND ALCOHOLIC PRODUCTS DIVISION II
|| |

SALE OF ALCOHOLIC BEVERAGES III Conditions for granting license sales


06.10.28 Article A- Application Add in this article a second paragraph as follows:
"The spring Regional Director is the licensing authority of the decision to grant beverage sales license alcoholics. "

.Abroger Title VI of Section II as well as the provisions of Articles 10.6.43 to 10.6.46.


06.10.48 Article VII Prohibitions Replace phrases "section 06.10.83" and "06.10.84 Article" respectively by "Articles 20.01.71 and 01.20.72" and "Article 20.1.73".
BOOK III PROVISIONS COMMON TO TAXES, FEES AND CHARGES INCLUDED IN THE BOOKS I AND II

CODE OF THIS TITLE I RECOVERY TAX

CHAPTER III PENALTIES AND FINES
DIVISION III INTEREST ON LATE PAYMENT, PAYMENT AND RECORDING

Article 20.01.53.1
Replace the word group "1 January 2010" by "1 January 2012" and add a second paragraph as follows:

"The penalties related to acts, statements, transfer of property, usufruct or enjoyment of movable or unregistered buildings on time, are returned automatically in their entirety provided that such acts, declarations and writing to be submitted to the formality of registration and fully paid ordinary fees before 1 January 2012 ".

SECTION VI OTHER OFFENCES Article 20.01.56.19
Edit writing this article as follows:
"He applied a fine of Ar 100,000 against each of the entities concerned for infringement of Article 20.6.19 of this Code.



The breach of the obligations laid down by the provisions of Article 20.6.20 recognized when filing the statement made on the previous financial year revenue is punishable by a fine of 50% of the Income Tax due that year.
Regardless of the sanctions foreseen and applicable to companies that have not fulfilled the tax obligations provided by law, the organs of management and leadership of these companies may be subject to prosecution and punishment in the conditions to be defined by regulation. "

Recreate 20.01.56.21 article reads: Article 20.01.56.21

"Any breach of the provisions of Title V of Book III shall be punished:
1. On a fine of Ar 100,000 per violation of the provisions of Articles 20.05.01, 20.05.03, 20.05.06 and 20.05.07 and for any tax registration ex officio
2. In a tax penalty equal to the value of the transaction in question for violation to the provisions of 5.20.04 and 20.05.05 items or in case of fraudulent use of a fictitious registration number or wrong. "

CHAPTER IV PENALTIES AND ALCOHOL TOBACCO SPECIFIC TO SECTION VI

OFFENCES TAX LICENSE ON ALCOHOL AND ALCOHOLIC PRODUCTS

I - Penalties Article

01.20.68 Change provisions of this article as follows:
"Will be punished with a fine of 10,000 Ar per liter of drink held or sold with minimal Ar 100,000 and mandatory imprisonment of one to two years, detention or sale of alcoholic beverages by distillation or fermentation without authorization, regardless of the confiscation of the seized products and goods as well as containers them. " TITLE V

REGISTRATION OF TAXPAYERS
Create CHAPTER I titled as follows:
"START BUSINESS" Delete entitled "PRINCIPLE".
20.05.01 Article No change.
.
20.05.02 Article. Without change.

Delete the heading "DUTIES OF TAXPAYERS '.

20.05.03 Article

Edit writing this article as follows:

"Any company, regardless of its legal status or the industry, must take at the time of the completion of the constituent formalities and before the beginning of its activities, a special registration declaration, the model is fixed by the Administration. "


Create entitled "AUTHORIZATION TO EXERCISE".


Article 20.5.04 Change writing this article as follows:

"At the end of the grant of the tax identification number of the taxpayer, be issued with a Synthetic tax card or a tax registration card, the model is set by the Administration.
However, the award of this tax registration number and the issuance of this card for the wholesale business are subject to the prior approval of the Minister for Tax Regulations or the Director General of Taxes, which may delegate his power.
A regulatory decision laying down the modalities for implementing the provisions of the preceding paragraph. "

Create CHAPTER II entitled as follows:
"IN-YEAR"

Create entitled "OPERATING POSITION"


20.05.05 Article Amend the provisions of this article as follows:
"Any document production to the tax authorities is required by this Code shall indicate the tax registration number of the taxpayer .
It is the same certificate under section 10.6.65 and card defined in Article 20.5.04 of this Code.

The taxpayer should also provide the tax registration number in any document for other administrations and that can have a fiscal impact on its assets, income or sales as well as those of third parties, including any bid and contract for a procurement and customs declarations. "
Delete entitled "SANCTIONS" and recreate Article 20.05.06 as follows:


20.05.06 Article "The map under section 05.20.04 above must be renewed every year by the taxpayer, regardless of diet, when filing returns prescribed by the provisions of 01.01.17 or 01.02.06 articles of this Code. "
Delete the heading "MISCELLANEOUS PROVISIONS" Article

20.05.07 Change writing this article as follows:


"A certificate proving the legality of their status under the synthetic tax and income tax is issued subject to the Tax Centre Manager of their case.
This certificate must be displayed conspicuously in the local or place of performance of the taxable activity '.

Create entitled "SITUATION IN THE NIGHT"


20.05.09 Article Edit writing this article as follows:
"The temporary inactive status, temporary or pilot should be a declaration, with the discount card provided in section 5.20.04 with the tax Centre case manager within twenty (20) days of the event and does not relieve the taxpayer concerned obligations under this Code in the previous section.
The total or partial resumption of activity must also be declared within the same period. A new map is assigned after regularizing their tax situation. "

Create CHAPTER III entitled "DEFINITIVE END OF ACTIVITY"

20.05.10 Create article read:


20.05.10 Article "The taxpayer forced to close his business and to permanently stop its activities must:
- fulfill all their tax obligations,
- deliver to the Tax Centre manager of his file the certificate of tax registration and card in his possession.
The final removal of the tax directory taxpayer is made on presentation of the document showing his consistency. "

TITLE VI COMMUNICATION OF LAW - LAW OF CONTROL AND VERIFICATION
-Secret PROFESSIONAL (DC-DV SP)
DIVISION III OBLIGATIONS OF NATURAL OR LEGAL PERSONS ARE PAYING TAXABLE

Article
20.06.12 Replace the word groups "goods for own consumption (purchases consumed or non-stock purchases)" by "goods not for resale".


06.20.14 Article delete the provisions of this article.



SECTION V

Edit the title of the Section V of Title VI and recreate Article 20.6.19 as follows:
"VISA OF CONFORMITY BY THE TAX ADMINISTRATION"


06.20.19 Article "The financial statements filed with the various public and private institutions for the purpose of additional taxpayer records must first receive the visa compliance officials authorized Tax Centre Manager of their files."
SECTION VI

Edit the title of the Section VI of Title VI and recreate Article 20.6.20 as follows:
"OBLIGATION IN RESPECT OF BANK ACCOUNTS"


06.20.20 Article "Taxpayers plans of reality and simplified real are required to have their bank accounts opened in their names used at least during the course of their economic activities."

SECTION VII CHECKS



ter Article 20.6.21 Replace the first paragraph of this article the phrase "fifteen days" by "thirty days".




APPENDIX LIST OF PRODUCTS EXEMPT VAT


06.01.06 Article: 8 °

RATE NUMBER DESCRIPTION OF GOODS 29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, intermixtures of them, in any solvent.
29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.

30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts, organotherapeutic of glands or other organs or of their secretions; heparin and its salts, other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.
30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic; antisera and other blood fractions and modified immunological products, whether or not obtained by biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products
30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed together, for therapeutic or prophylactic uses, not in measured doses or for retail sale.
30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic purposes, in measured doses (including those in be administered percutaneously) or put up for retail sale:

06.01.06 Article: 9 °
RATE NUMBER DESIGNATION OF PRODUCTS
48.01.00.00 Newsprint, in rolls or sheets

Article 06.01.06: 10 °
RATE NUMBER DESIGNATION
49.07.00.10 PRODUCTS - - -Timbres stamps, stamped paper, banknotes

Article 06.01.06: 11 °
RATE NUMBER OF THE PRODUCTS
49.01 books, brochures and similar printed matter, in single sheets. 10.00 - In single sheets, even folded. - Other:
91.00 - - Dictionaries and encyclopaedias, and serial installments 99 - -Other:
90 - - -Other 49.02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising.



Article 06.01.06: 12 °
RATE NUMBER OF THE PRODUCTS
90.01.30.00 - 90.01.40 Contact lenses - glass Spectacle lenses:
10 - - - optically Worked on a single face 90 - - optically -Travaillés on both sides. 90.01.50. - Spectacle lenses of other materials:
10 - - - optically Worked on one side 90 - - optically -Travaillés on both sides.
90.04 goggles (corrective, protective or other) and the like - - Prescription glasses: 90.11 - - - with base metal frames 90.12 - - - With frames, plastic 90.19 - - - With mountings of other materials.

Article 06.01.06: 13 °
RATE NUMBER OF THE PRODUCTS
01.05.11 90 - - - Day-old chicks 04.07.00.10 - - - hatching eggs 05.11.10.00 - semen of bulls 05.11 .91.10 eggs and roes of fish or shellfish inedible, living and fertilized for breeding (fry) 06/02/1019 - - - Cuttings industrial silk mulberry July 01 Potatoes, fresh or chilled || | 10.00 - 10.05 from seed Corn
10.00 - 12.09 from seed Seeds, fruit and spores and similar products 23.01 Flours, meals and pellets of pellets, meat, shellfish,
molluscs or other aquatic invertebrates unfit for human consumption, greaves.
23.02 Bran, sharps and other residues, same agglomerated in pellets, the sifting, milling or other working of cereals or legumes.
23.04.00.00 cake and other solid residues, whether or not agglomerated in pellets, soybean oil extraction
23.05.00.00 cake and other solid residues, whether or not agglomerated in pellets, from the extraction of groundnut oil
23.06 cake and other solid residues, whether or not agglomerated in pellets, from extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.
23.09.90.00 - Other (Concentrated foods) 23.08.00.00 Vegetable materials and vegetable waste, residues and by-products plant

not agglomerated form of pellets, of a kind used in animal feeding, not elsewhere specified or included
27.11.12.00 Propane 29.22.41.00 - Lysine and its esters; salts thereof. 29.30.40.00 - 31.01.00.00 Methionine fertilizers of animal or vegetable origin, mixed together or chemically treated; Fertilizers produced by the mixing or chemical treatment of animal or vegetable origin. 31.02 Mineral or chemical fertilizers 31.03 Mineral or chemical fertilizers, phosphatic 31.04 Mineral or chemical fertilizers, potassic 31.05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium, other fertilizers 38.08.91 - Insecticides


38.08.92 - 38.08.93 Fungicides - herbicides, anti-sprouting products and plant-growth regulators

Article 06.01.06: 14 °
RATE NUMBER OF THE PRODUCTS
0101 horses, asses, mules and hinnies 0101.10 - Pure-bred breeding: 0101.10 10 - - - Horses 0101.10 20 - - - Anes , mules and hinnies 01.02 live animals of the bovine species. 0102.10 00 - Pure-bred breeding 01.03 Live swine. 0103.10 00 - Pure-bred breeding 01.04 Live sheep or goats. 0104.10 - Of sheep: 0104.1010 - - - Breeding of pure race 0104.20 - Of goats: 0104.2010 - - - Pure-bred breeding 01.05 Roosters, hens, ducks, geese, turkeys and guinea fowls of domestic species. - Weighing not more than 185 g: 0105.11 - - Fowls: 0105.11 10 - - - Breeding of pure race 0105.12 - - Turkeys: 0105.12 10 - - - Breeding of pure race 0105.94 - - Fowls : 0105 94 10 - - - Breeding of pure race 39.26 other articles of plastics and articles of other materials of headings 39.01 to 39.14 3926.20 - Clothing and clothing accessories (including gloves, mittens and mitts) --- 392620.10 gloves, mittens and mitts, specially designed for sport 3926.90 - Other: 3926.90 20 - - - earrings for the identification of farm animals 42.03 Clothing & accessories of leather or composition garment. - Gloves, mittens and mitts: 4203.21 - - Specially designed for the practice of sports 4203.21 10 - - - Handmade (1) 56.08 Knotted netting, tablecloths or in parts, made from twine, cordage or rope ; nets made up fishing nets and other made textile materials. - Of man-made textile materials: 560819 - - Other - - - Handmade (1) 560819.11 ---- Nets specially designed for the practice of sports - - - Other 560819.91 ---- Nets specially designed for practice sports 5608.90 - Other - - - handmade (1) 5608.90 11 ---- fillets specially designed for the practice of sports 5608.90 91 ---- fillets specially designed for the practice of sports 64.02 Other footwear with outer soles and uppers of rubber or plastics - sports footwear: 6402.19 - - Other - - - spiked shoes, cleats 6402.19 21 - - - - handmade (1) 6402.19 29 - - - - Other


6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- Sports footwear: 640319 - - Other: 640319.10 - - - Equipped with spikes or spike soled shoes 6404 external rubber, plastics, leather or composition leather and uppers
textiles - Footwear with outer soles of rubber or plastics:
6404.11 - - sports footwear, footwear called basketball courts, gymnastics, training shoes and the like:

- - - Equipped with spikes or studs 6404.11.11 - - - - Handmade (1) 6404.11.19 - - - - Other 82.01 spades, shovels, picks, hoes, forks, rakes and rakes; axes, bill hooks and similar hewing tools; secateurs of any kind; scythes, sickles, knives hay, grass shears, timber wedges and other agricultural tools, horticulture or forestry in hand. 8201.10 - Spades and shovels 8201.10 10 - - - Handmade (1) 8201.10 90 - - - Other 8201.20 - Forks 8201.20 10 - - - Handmade (1) 8201.20 90 - - - Other 8201.30 - Mattocks, picks, hoes and rakes 8201.30 10 - - - handmade (1) 8201.30 90 - - - Other 8201.40 - Axes, bill hooks and similar hewing tools 8201.40 10 - - - handmade (1) 8201.40 90 - - - Other 8201.50 - secateurs (including poultry shears) to 8201.50 10 hand - - - handmade (1) 8201.50 90 - - - Other 8201.60 - hedge shears, pruning shears and similar tools, handled two hands 8201.60 10 - - - handmade (1) 8201.60 90 - - - Other 8201.90 - Other agricultural tools, horticulture or forestry, hand 8201.90 10 - - - handmade (1) 8201.90 0 - - - Other 84.10 hydraulic turbines, water wheels, and regulators. -Turbines And water wheels 8410.11 00 - - Of a power not exceeding 1000 kW 8410.12 00 - - Of a power exceeding 1000 kW but not exceeding 10 000 KW 8410.13 00 - - Of an output exceeding 10,000 kw 84.13 Pumps for liquids, even with a measuring device; liquid elevators. 84132000 - Hand pumps, other than those of heading No. 84.13.11 or 84.13.19 - Other pumps; liquid elevators: 8413.50 - Other reciprocating positive displacement pumps 841350.10 --- Other reciprocating positive displacement hand pumps 8413.60 - Other rotary positive displacement pumps 841360.10 --- Other rotary positive displacement pumps with human motor 84,138,100 - - 84,138,200 Pumps - - Liquid elevators - Parts : 84139100 - - Of pumps 84139200 - - on liquid elevators


84.19 Machinery, not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting , distilling, rectifying, sterilizing, pasteurising, steaming, drying, evaporating, vaporizing, condensing or cooling other than domestic purposes; non-electric water heaters, instantaneous or storage. - Dryers: 8419.31 00 - - For agricultural products 84 24 Mechanical appliances (whether or not hand operated) for projecting dispersing or spraying liquids or powders; fire extinguishers, charged; spray guns and similar appliances; machines and sand blasting machines, steam jet devices and similar jet. - Other appliances: 8424.81 00 - - For agriculture or horticulture 84.32 Machines, tools and agricultural, horticultural or forestry machinery for preparation or tillage or cultivation; Roller lawn or sports fields. - Harrows, scarifiers, cultivators, weeders, hoes, weeders and hoes: 8432.21 00 - - Disc harrows (harrows) 8432.29 00 - - Other 00 8432.30 - Seeders, planters and transplanters 8432.40 00 - Manure spreaders and fertilizer distributors 8432.80 00 - Other machinery and equipment 84.33 machines, tools and machinery for harvesting or threshing machinery, y
presses straw or fodder; lawnmowers and aucheuses; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.

00 8433.30 - Other machinery 8433.52 forage harvesting equipment - - Other machinery for threshing: 8433.52 90 - - - Other 8433.53 00 - - Machines for harvesting root crops 00 8433.59 - - Other 84.36 Other moving, equipment for agriculture, horticulture, forestry, poultry or bee-keeping, including germination plant fitted with mechanical or thermal equipment incubators and brooders. 00 8436.10 - Machinery for preparing food or animal feedstuffs for 00 8436.21 - - Poultry incubators and brooders 8436.29 00 - - Other 00 8436.80 - Other machinery 8436.91 00 - - Of machinery of poultry 8436.99 00 - - Other 84.37 machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery for milling or processing cereals or dried vegetables, other than machinery farm-type. 8437.10 00 - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables 8437.80 - Other machinery: 8437.8010 - - - In 8090 the mill 8437. - - - Other 84.38 Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of oils animal or fixed vegetable fats.


00 8438.50 - Machinery for the preparation of meat 8438.60 00 - Machinery for the preparation of fruits or vegetables 8438.80 - Other machinery: 8438.80 10 - - - shellers and pulpers 84.81 Articles of valves and similar for pipes, boiler shells, tanks, vats or the like, including pressure reducing valves and thermostatic valves
. 84812000 - Valves for oleohydraulic transmissions and tires 84813000 - Valves and valve retainer 84814000 - too- valve open or security 84818000 - Other appliances and similar 84 81 90 00 - Parts 85.01 motors and generators, electric, with excluding generators - AC generators (alternators): 8501.61 00 - - of an output not exceeding 75 kVA 8501.62 00 - - of an output exceeding 75 kVA but not exceeding 375 kVA 8501.63 00 - - Of an output exceeding 375 kVA but not exceeding 750 kVA 8501.64 00 - - Of an output exceeding 750 kVA 85.02 electric generating sets and rotary converters. - Other generating sets: 8502.31 00 - - A wind power 8502.39 10 - - A hydropower 8516.10 - Water heater and immersion heaters 8516.10 10 - - - Solar 85.41 Diodes, transistors and similar semiconductor devices; photosensitive devices in semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; piezoelectric crystals mounted. 8541.40 -Dispositifs photosensitive semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes. 8541.40 10 -Dispositifs photosensitive semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels. 87.01 Tractors 8701.10 00 - Cultivators 8701.90 00 - Other

Article 06.01.06: 17 °
RATE NUMBER OF THE PRODUCTS
38.08.10.10 - - -Insecticides in the form of spirals (mosquitos) 63.04.91.10 - - Mosquito nets impregnated with insecticides.

Article 06.01.06: 20 °
RATE NUMBER OF THE PRODUCTS
27.10.19.21 - - - Kerosene Petroleum.
Article 06.01.06: 21 °
RATE NUMBER OF THE PRODUCTS

10.06.10.00 - Rice in the husk (paddy) 10.06.20.00 - husked rice (brown rice or brown rice) 06.10.30 - Rice semi milled or even polished or glazed


10.06.30.10 --- Luxury Rice qualities RL1 and RL2 10.06.30.90 --- Other 10.06.40.00 - Rice broken rice.
The rest without change ARTICLE 2


A CUSTOMS. The provisions of the Customs Code are amended and supplemented as follows: 1-
Change writing 23§7 read:
Instead:
The Customs may conduct research and surveys to verify the background information of value that have been declared or presented to customs for the purposes of determining the customs value are complete and correct. In this regard, importers must cooperate with the Customs Administration, under penalty of prosecution under Article 286 of this Code.
Read
:
For the purposes of this section, the Authority reserves the right to verify the accuracy of any statement, document or declaration presented for the purpose of determining the value customs.
In this case, it may ask the importer or declarant to provide additional supporting documents, including documents or other evidence, that the declared value is the sum actually paid or payable for the imported goods, adjusted in accordance with paragraph 4 of this Article. A reply within the prescribed time or if the supporting documents are not satisfactory, the valuation of imported goods can not be determined under this section; it will be determined under the other methods of valuation in the order defined in Article 24.

2- Add a second paragraph to Article 153 reads:
Furthermore, moral conditions laid down by regulations are in place for all people beneficiaries of an economic plan.

3-repeal Article 155 and replace it with the following wording:
When security is required under this heading, it must be incorporated under the provisions of Title Va of this Code entitled "Customs Guarantees ".

4- Change the wording of Article 175. Instead
:
Goods guests in a private warehouse for six months, extendable once for the same period. Read
:
Goods guests in a private warehouse for a maximum of one year from the date of registration of the warehousing declaration. A six-month extension may be granted on justified request.



5- Add a second paragraph to Article 185 reads:
"However when the warehouses are placed with a single customs office, the transit declaration is not required."
6 Paragraphs 2 and 3 of Article 186 of the new paragraphs as follows:
2. When they are to be liquidated on goods that have been flying object, the applicable duties and taxes are those in effect on the date of the last exit from the warehouse. 3
. When they are to be liquidated on deficits from a fraudulent removal, duties and taxes applicable are those in effect on the date of establishment of the infringement relating thereto.
Deficits from authoritative or natural cause manipulations are admitted free of duties and taxes.

7 Delete the paragraph 1 of Article 187 the words "or processing"
8 Amend paragraph 1 of section 190 reads as follows:
by "admission means temporary ", the customs procedure which allows admission into the customs territory, in full or partial suspension of duties and taxes, without application of prohibitions economic, goods imported for a specific purpose and intended for re-export within a specified period .
For the purposes of the preceding paragraph, goals allowed for the import of goods under the temporary admission procedure are:
- goods for display or use at exhibitions, fairs, meetings or similar events,
- professional equipment - containers, pallets, packings, samples and other goods imported in

A commercial operation - goods imported in connection with a manufacturing operation, - goods imported for educational, scientific or cultural - travelers' personal effects and goods imported for sports purposes, - materials promotion of tourism, - goods imported for humanitarian purposes, - goods imported as frontier traffic - transportation, - animals.
The orders of the Minister for Customs set the conditions for use of the temporary admission procedure for each of the cases listed above.
9- Repeal paragraph 2 of Article 190 and replace it with a new paragraph 2. 2. The authorization to use the temporary admission regime is granted by decision of the Director General of Customs
. However, specific legislation or regulations may require prior notice or the ministries concerned.
When the conditions set by the orders referred to in paragraph 1 above are not fulfilled or when it comes to equipment for the execution of works, temporary admission is granted partial suspension of rights and applicable taxes.
10- Change the wording of Article 191.

Instead
:
To qualify for the temporary admission, importers must sign a receipt-to-deposit whereby they undertake:
a) re-export or to be admitted in the warehouse products temporarily, within twelve months; This period may be extended by the administration at the duly justified request of the principal. Read
:
To qualify for the temporary admission, importers, unless they used ATA or CPD carnet must sign an acknowledgment to guarantee whereby they undertake:
a) re-exported or to be in storage products temporarily admitted in a period of twelve months; This period may be extended once by the administration at the duly justified request of the principal.
(The remainder unchanged).

11- repeal the first paragraph of Article 194 and replace it with a new paragraph 1.
1. The inward processing procedure allows to undergo a transformation, working or a hand further work:
1.1. to imported goods to be exported as compensating products without such goods being subject or the rights and duties or to commercial policy measures;
1.2. to goods placed under another customs economic regime.
The scheme also allows the use of goods that are not found in the compensating products, but which allow or facilitate the production of those products, even if they are entirely or partially during their use. These goods are subject to a list established by decree of the Minister of Customs after consultation with the ministries concerned.
12- Repeal paragraph 2 of Article 194 and replace it with a new paragraph 2.
2. The inward processing authorization is issued by the Director General of Customs - to persons established in Madagascar with the necessary tools to
processing, working or in hand and additional work that those that can have this tool in outsourcing;
- Imported goods that can be determined in the processed products.
Other specific conditions may be laid down by regulation for sensitive or strategic goods.
Unless otherwise approved by the Director General of Customs, the maximum length of stay of goods under the inward processing procedure is twelve months from the date of registration of the import declaration.

13- Change the wording of paragraph 4 of Article 194:
Instead:
4. These commodities, after receiving the processing, transformation or the manpower complement, should be, unless waived by the Director General of Customs, be re-exported or incorporated warehouse before expiry of the deadline in paragraph 2 ° above. "

Read
:
4. These commodities, after receiving the processing, transformation or labor should complement, unless waived by the Director General of Customs, or be exported or be placed under the warehouse pending their export before expiry of the deadline in paragraph 2 above.

14- Change the wording of paragraph 5 of Article 194:
Instead:
When the expiry of the time allowed, the goods are neither exported nor released to the market after authorization nor placed under the warehouse, duties and taxes which these products are normally liable to imports become immediately payable. Read
:
When the expiry of the time allowed, the compensating products are not exported or released for consumption after authorization or placed under the warehouse, duties and taxes which these products is normally liable to imports become due immediately.

15- Change the wording of paragraph 2 of Article 195:
Instead:
The elements relating to the conditions of discharge declared by the bidder are controlled by the administration within n ' exceeding two months from the date of registration of the re-export declaration filed after inward considered. Read
:
The elements relating to the conditions of discharge declared by the bidder are controlled by the authority on the export declaration filed after inward processing.

16. Delete the last paragraph of the first paragraph of Article 196.
17- Create a Title V bis entitled "CUSTOMS WARRANTY"
230 bis: The customs authorities may require the establishment of a guarantee to ensure the fulfillment of an obligation under this Code.
A clearance credit must be made in accordance with Article 126 of this Code to ensure the payment of duties and taxes payable as a result of removal of the goods before liquidation of those duties and taxes.
A guarantee of various operations must be established to ensure the payment of duties and taxes or the fulfillment of other special formalities, including the export or re-export of goods in connection with the use of a transit or customs economic regime.
Other types of guarantee must be established for other conditions stipulated by Articles 78, 90 and 111 of this Code.
230 ter: The customs administration allows, if necessary, on request and in accordance with criteria determined by decision of the Director General of Customs, a comprehensive guarantee covering several operations resulting or likely to to the payment of duties and taxes.
230 c: The customs authority set the amount of the guarantee at a level equal to:
- the exact amount of duties and taxes, in respect of a guarantee by transaction or acquired to bail ;


- An amount calculated mode is set by decision of the Director General of Customs, in the case of a comprehensive guarantee.
230 d: When security is required under this Code, it is given by a bank guarantee or cash payment.
The person required to provide a guarantee may choose one of these two forms provided it is accepted by the customs administration.
The guarantee must be provided to the satisfaction of and under the financial responsibility of the customs collector in charge of ensuring the performance of the obligation in question.
Each warranty is valid for the period specified in the document establishing it.
230 ce: a) A guarantee waiver may be granted to the beneficiary of an economic customs regime under the following conditions:
- this is a government agency,
- this is an authorized economic operator
- these goods exempted from import duties and taxes
- it is imported inputs remaining property of authorized foreign contractors by the customs administration in the framework of a subcontracting operation.
B) The customs authorities may, in certain cases expressly provided in the specific regulations for certain customs economic regimes, requiring only a single commitment by the regime of beneficiary when the risks of non-performance pension obligations are almost nonexistent.
C) In all cases, however, are excluded from this guarantee waiver transactions involving goods with a high risk of fraud.

230 f: When a security has been given, the discharge cover is given as soon as the customs authorities considered that the obligations which required the establishment of the guarantee have been met.
230 novies: The rules implementing the provisions of this Title are set by regulation.

18- Repeal Articles 200 to 203 and replace it with a new Article 200.
Article 200 (new):
1. Temporary export is a scheme for the exit from the customs territory of export to economic measures of prohibition applicable to them:
a) of certain goods to be used in the state and abroad;
B) articles for the personal use of persons having their usual residence in Madagascar who are staying temporarily outside the customs territory;
C) of goods to be subject to a standard exchange abroad.
2. Re-importation into the customs territory of the goods to be held in the same, or exactly the same characteristics in the case of a standard exchange, and within a period fixed by the customs administration. An extension may be granted for the same period at the duly justified request of the applicant.

3
. Subject to compliance with the conditions referred to in the previous paragraph, the goods have at the time of re-importation of duty-free and import taxes.
4. A reimportation defect within the period specified above, these goods are considered permanently exported with all the consequences of the export procedure.
5. The conditions of application of this Article shall be fixed by regulation.
19- Repeal Chapter X entitled "Temporary Import and export of personal items belonging to travelers' Title V, entitled" Transit customs and economic regimes. "
20- Change the wording of Article 250. Instead
:
Earnings back scheme is reserved to the original exporter. Reimportation application must be filed within two years from the date of export. Read
:
Earnings back scheme is reserved to the original exporter. Reimportation request must be filed within a period of two years at the latest from the date of export.
21- Repeal paragraph 2 of Article 240 and replace it with a new paragraph 2.
The conditions for implementing this Article are set by decree of the Minister of Customs. The official international bodies referred to in paragraph 1 above shall be determined by regulatory act adopted by the Minister of Foreign Affairs. Similarly, the above mentioned works of solidarity must be approved by order of the Ministry of the population.

22- Replace the wording of Article 319 by the provisions drafted as follows: 1
- For customs offenses have been the subject of a report or any other document in lieu thereof, the 'at least one of the following administrative measures can be taken as a guarantee of payment in evaded duties and taxes or compromises and set fines or pronounced:
a) - freezing of import and export operations;
B) - Closing for a specified period not exceeding three months, institutions, factories, workshops, warehouses, depots offender. To this end, the Customs Administration may affix their seals or use any other means of closure.
This measure is, after informing the administrative authority of the place of performance of the activity or the regional representative of the state, ruled on decision of the Minister of Customs, which delegates authority:
- the Head of Service in charge of the Fight against fraud Litigation or when the closing time does not exceed one month
- the Director in charge of the Fight against fraud, when the duration of the closure n 'not exceed two months;
- The Director General of Customs when the closing period not exceeding three months.

23- Replace the wording of Article 325 by the provisions read as follows:


In all cases of customs violation finding, means of transport and the goods in question not subject to confiscation, or any other documents deemed necessary may, for safety of penalties incurred, be withheld until be provided or paid bail deposit the amounts of such penalties.


24- Add a second paragraph to Article 351:
However, on customs economic regime, guarantees granted by banks may cover all or part of the suspended duties and taxes and, in the limit of the condoned under conditions laid down by regulations. Default interest and other sums due and possible monetary penalties remain the responsibility of the principal.
25. Replace paragraph e) of paragraph 2 of Article 360 ​​
Instead:
e) The deficits on the quantity of goods placed under an economic regime. Read
:
e) deficits from a fraudulent removal of the quantity of goods placed under an economic regime.

The remainder unchanged




B. The Customs Tariff provisions are amended and supplemented as follows:
1. Standardization of the Customs Law of the rate on machinery:
TARIFF No. DESCRIPTION OF PRODUCTS TO READ UQN

PLACE DD DD VAT VAT
84.02 Steam boilers (steam generator) other than boilers for central heating designed to produce both hot water and low pressure steam; boilers "superheated water".
- Steam boilers
8402.19 - - Other steam boilers, including hybrid boilers:

8402.19 20 - - - Marine boilers kg 10 20 May 20
85.14 Industrial electric laboratory furnaces and ovens, including those functioning by induction or dielectric loss; other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
8514.40 00 - Other apparatus for the heat treatment of materials by induction or dielectric loss u 10 May 20 20 84.50 Machines
washing machine with even drier.
- Machine with a capacity expressed as dry linen not exceeding 10 kg: 8450.11
00 - - Fully-automatic machines u 20 20 5 20 00
8450.12 - - Other machines, with built-in centrifugal drier u 20 20 5 20 00
8450.19 - - other u 20 20 5 20
84.51 machinery (other than machines of heading 84- 50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating son, fabrics or textiles and machines for coating fabric or other support used in the manufacture of coverslips flooring such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.
- Drying machines: 8451.21
00 - - On a unit capacity in dry laundry weight not exceeding 10 kg u 10 20 May 20
8451.40 - Machines for washing, bleaching or dyeing:
8451.40 20 - - - centrifuges other than domestic use centrifuges u 10 20 May 20


TARIFF No. DESCRIPTION OF PRODUCTS UQN

READ INSTEAD OF DD DD VAT VAT
00 8451.50 - Machines for reeling, unreeling, folding, cutting or pinking u tissue 10 May 20 20 || | 84.52 sewing machines, other than machine-sewing of heading 84.40; furniture, bases and covers specially designed for sewing machines; needles for sewing machines.
00 8469.00 Typewriters other than printers of heading 84.43; machines for word processing u 10 20 May 20 00
8452.10 - Sewing machines of the household type u 10 20 May 20
84.70 Calculating machines and pocket machines for recording, reproducing and displaying information, with calculating functions; accounting machines, franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers.

00 8470.10 - Electronic calculators capable of operation without an external source of electric power and pocket machines with calculating functions of recording, reproducing and displaying information u 10 20 May 20
- Other electronic calculating machines: 8470.21
00 - - Incorporating a printing device u 10 20 May 20 00
8470.29 - - Other u 10 20 May 20 00
8470.30 - Other calculating machines u 10 May 20
8470.50 20 00 - Cash registers u
10 May 20 20 8470.90 00 - Other u 10 20 May 20
2. Streamlined Customs Law rates on machinery and agricultural equipment and
agro food industries sector:
TARIFF No. DESCRIPTION OF PRODUCTS UQN

READ INSTEAD OF DD DD VAT VAT
01.05 Roosters, hens, ducks, geese, turkeys and guinea fowls of domestic species.
- Weighing not more than 185 g:
0105.11 - - Fowls:
0105.11 90 - - - Other u 20 ex ex ex


TARIFF No. DESCRIPTION OF PRODUCTS UQN
RATHER READ
DD DD VAT VAT
05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption
- Other:
0511.91 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:
0511.91 10 - - - Eggs and milt of fish or shellfish inedible, living and fertilized for breeding (fry) 5 kg ex ex ex
0511.91 20 - - - Embryos of animals, live, to the frozen state, for implantation in another female carriers kg 5 Free 20 Free 20
0511.91 30 - - - Other animal seeds, inedible, for breeding kg 5 Free 20 Free 20 | || 3
. Customs Law Revision for all sources of energy: 3.1. Exemption from customs duty and VAT on the subheadings below:

TARIFF No. DESCRIPTION OF PRODUCTS UQN

READ INSTEAD OF DD DD VAT VAT
8410 Hydraulic turbines, water wheels, and regulators.
- Hydraulic turbines and water wheels
8410.11 00 - Of a power not exceeding 1000 kW u May 20 ex ex
8410.12 00 - Of a power exceeding 1000 kW but not exceeding 10 000 KW u May 20 ex ex
00 8410.13 - of an output exceeding 10,000 kw u May 20 ex ex
85.01 motors and generators, electric, excluding generators.
- AC generators (alternators):
8501.61 00 - - Of an output not exceeding 75 kVA u May 20 ex ex
8501.62 00 - - Of an output exceeding 75 kVA but not exceeding not 375 kVA u May 20 ex ex
8501.63 00 - - Of an output exceeding 375 kVA but not exceeding 750 kVA u May 20 ex ex


TARIFF No. DESCRIPTION OF PRODUCTS TO READ UQN PLACE
8501.64 00 - - Of an output exceeding 750 kVA u
May 20 ex ex 8516.10 - Water heater and immersion heaters.
8516.10 10 - - - 20 20 Solar u ex ex
3.2. Creating sub following tariff positions specific to renewable energy:

TARIFF No. DESCRIPTION OF PRODUCTS DD UQN VAT
85.07 Electric accumulators, including separators, even a square or rectangular shape.
8507.80 - Other accumulators 8507.80
10 - - - Stationary batteries from 2V to 6V with a capacity greater than 200 amp / hour u
8507.80 ex 20 90 - - - Other 10 20 u

85.39 Lamps and Electric filament or discharge, including the said articles "including sealed beam" and ultraviolet or infrared lamps; arc lamps.
- Other lamps and incandescent tubes, excluding ultraviolet or infrared rays
8539.21 - - Halogen, tungsten.
853921.10 - - - of a power do not exceed 30 W u ex 853921.90
20 - - - Other u 20 October
4. Exemption of Customs Law:
4.1. On antibiotics:

TARIFF No. DESCRIPTION OF PRODUCTS UQN
RATHER READ
DD DD VAT VAT

2941.10 29.41 Antibiotics 00 - Penicillins and their derivatives with a pénicilliniques acid structure; salts thereof kg 5 Free 20 Free 20 2941.20 00
- Streptomycins and their derivatives; salts thereof. kg 5 Free 20 Free 20 00
2941.30 - Tetracyclines and their derivatives; salts thereof kg 5 Free 20 Free 20 00
2941.40 - Chloramphenicol and its derivatives; salts thereof kg 5 Free 20 Free 20


TARIFF No. DESCRIPTION OF PRODUCTS TO READ UQN PLACE
00 2941.50 - Erythromycin and its derivatives; salts thereof. kg 5 Free 20 Free 20
2941.90 00 - Other kg 5 Free 20 Free 20
4.2. On instruments and devices for medicine:
N * RATE OF DESIGNATION UQN
PRODUCTS TO READ
PLACE DD DD VAT VAT
90.18 Instruments and appliances used in medical, surgical, art dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight.
- Electrodiagnostic devices (including apparatus for functional exploratory or monitoring of physiological parameters): 9018.11
00 - - Electrocardiographs u
May 20 ex 20 9018.12 00 - - diagnostic devices for ultrasonic scanning (scanner ) u
May 20 ex 20 9018.13 00 - - diagnostic Devices magnetic resonance visualization u
May 20 ex 20 9018.14 00 - - scintigraphy devices u
May 20 ex 20 00 9018.19 - - Other u May 20 ex 20
9018.20 00 - ultraviolet or infrared ray apparatus u May 20 ex 20
- Syringes, needles, catheters, cannulae and the like: 9018.31
00 - - Syringes, with or without needles u
May 20 ex 20 9018.32 00 - - Tubular metal needles and needles for sutures u May 20 ex 20
9018.39.00 - - Other u May 20 ex 20
- Other instruments and appliances, used in dental sciences: 9018.41
00 - - Dental drill engines, combined on a single base with other dental equipment u
May 20 ex 20 00 9018.49 - - Other u May 20
9018.50 ex 20 00 - Other instruments and ophthalmology devices u
October 20 ex 20 00 9018.90 - Other instruments and apparatus ex 20 u October 20
90.19 Mechano-therapy appliances; massagers; psychological aptitude-testing apparatus; ozonorapie devices, oxygen therapy, aerosol respirators resuscitation and other respiratory therapy equipment.
00 9019.10 - Mechano-therapy appliances; massagers; psychotechnics devices u
May 20 ex 20 00 9019.20 - Appliances ozone therapy, oxygen therapy, aerosol respirators resuscitation and other respiratory therapy equipment u May 20 ex 20
9020.00 00 Other Respiratory Equipment and gas masks, excluding protective masks having neither mechanisms and replaceable filters u May 20 ex 20


N * RATE OF DESIGNATION UQN PRODUCTS TO READ

PLACE DD DD VAT VAT

90.21 Orthopaedic appliances, including belts and surgical bandages and crutches; splints and other fracture appliances products; articles and prosthetic appliances; devices to facilitate the hearing to the deaf and other appliances in hand, carry on or implanted in the body, to compensate for a defect or disability.
00 9021.10 - Orthopedic or fracture appliances u Oct. 20 ex 20
- Articles and dental fittings 9021.21
00 - - Artificial teeth u
October 20 ex 20 9021.29 00 - - Other ex 20 u October 20
- Other products and prosthetic
9021.31 00 - - Artificial joints u
October 20 ex 20 9021.39.00 - - Other u 20 October ex 9021 40 00 20
- Equipment to facilitate the hearing to the deaf , excluding parts u and Fixtures 10 ex 20 20 00
9021.50 - Pacemakers, excluding parts u and Fixtures 10 20 ex 20
9021.90 00 - Other u Oct. 20 ex 20 || | 90.22 X-ray equipment and apparatus using alpha, beta or gamma, not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators , high tension generators, control panels and desks, screens, tables, chairs and the like examination or treatment.
- X-ray apparatus, not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus.
9022.12 00 - - tomography devices controlled by an automatic data processing u
May 20 ex 20 9022.13 00 - - Other, for dental u May 20 ex 20 00
9022.14 - - other, for medical, surgical or veterinary uses u
May 20 ex 20 9022.19 00 - - for other uses u May 20 ex 20
- Devices using alpha, beta or gamma, not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus.
9022.21 00 - - A medical, surgical, dental or veterinary u
May 20 ex 20 9022.29 00 - - For other uses u
May 20 ex 20 00 9022.30 - X-ray tubes u May 20 ex
20 00 9022.90 - Other, including parts and accessories u 10 20 ex 20 00
9023.00 Instruments, apparatus and models designed for demonstrational purposes (education or exhibitions), not likely to other jobs u May 20 ex 20



5. Reduction of Customs Law rates on the following subheadings (SD uniformity compared to the LF 2010)

No. RATE OF THE PRODUCTS IN UQN

READ PLACE DD DD VAT VAT
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- sports footwear:
640319 - - Other:
640319.10 - - - Equipped with spikes or spike 2u 20 20 ex ex
64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and textile uppers
- Footwear with outer soles of rubber or plastics:
6404.11 - - Sports footwear, footwear called basketball courts, gymnastics, training shoes and the like:
- - - Equipped with spikes or studs
6404.11 11 - - - - Handmade (1) 2u 20 20 ex ex
6404.11 19 - - - - Other 2u 20 20 ex ex
6. Modification of the requirements for the classification of certain raw materials and inputs
:
Instead:
No. RATE OF THE PRODUCTS UQN DD VAT

4803.00 paper of a kind used for toilet paper, facial towel to towel, towel or similar paper for household, hygiene or toilet, cellulose wadding and webs of cellulose fiber of the same creped, crinkled, embossed, perforated, surface-colored, surface-decorated or printed, in rolls or sheets.

480300.10 - - - Cellulose wadding used in the manufacture of hygiene and allied products (1) May 20 Kg
480300.20 - - - Cellulose wadding 21 g / m², used for making paper hygienic, presented in reel 1 m or more in diameter and 1 m and width (2) May 20 kg
Explanatory Notes.
(. 1) To be classified under heading No. 4803.00 10, the case of products must meet both the following conditions:
- be exclusively used as raw materials and inputs in industries paramedical products;
- Do not be put up for retail sale;
- Be imported directly by the industries concerned.



No. RATE OF THE PRODUCTS UQN DD VAT (2) To be classified under heading No. 4803.00 20 s, the products
species must meet both the following conditions:
- be designed in accordance with the wording of those subheadings;
- Be imported directly by the industries concerned.
Read:
No. RATE OF THE PRODUCTS UQN DD 4803.00 VAT
paper of a kind used for toilet paper, facial towel to towel, towel or similar paper for household, hygiene or toilet, cellulose wadding and webs of cellulose fiber same creped, crinkled, embossed, perforated, surface-colored, surface-decorated or printed, in rolls or sheets.

480300.10 - - - Cellulose wadding used in the manufacture of hygiene and allied products (1) May 20 Kg
480300.20 - - - Cellulose wadding 16 g / m², used for making paper hygienic, presented in reel 1 m or more in diameter and 1 m and width (2) May 20 kg
Explanatory Notes.
(. 1) To be classified under heading No. 4803.00 10, the case of products must meet both the following conditions:
- be exclusively used as raw materials and inputs in industries;
- Do not be put up for retail sale;
- Be imported directly by the industries concerned.
(2) To be classified under heading No. 4803.00 20 s, the products of this kind must meet both the following conditions:
- be designed in accordance with the wording of that subheading;
- Be imported directly by the industries concerned.


7. Fusion and creating subheadings
7.1. Fusion subheadings:
Instead of:
No. TARIFF DESIGNATION OF PRODUCTS DD UQN
VAT 7020.00 Other articles of glass.
- - - Other: 7020.00
91 - - - - Bottles Kg October 20
7020.00 99 - - - - Other 20 20 Kg
Read:
No. TARIFF DESIGNATION OF PRODUCTS DD UQN
VAT 7020.00 Other articles of glass.
702000.90 - - - Other: Kg 20 20


7.2. Creating sub positions:
No. RATE OF THE PRODUCTS UQN DD VAT
7013 Glassware for the service of the table, kitchen, toilet, office, indoor decoration or similar purposes, other than those of heading 70.10 or 70.18.

7013.99 - - Other:
701399.10 - - - Bottles U 10 20
701399.90 - - - Other 20 20 U
8412.80 - Other ---
841280.10 engines or wind Aeolians U ex
841280.90 20 --- Other 20 U 5

8. Bursting in position


No. RATE OF THE PRODUCTS UQN DD VAT
85.41 Diodes, transistors and similar semiconductor; photosensitive devices in semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; piezoelectric crystals mounted.
8541.40 - Photosensitive Devices semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels. ; light-emitting diodes.
8541 40 10 - - - sensitive devices in semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels. u
20 ex 8541 40 20 - - - u light emitting diodes 10 20

9. VAT exemption on the following products:
No. RATE OF THE PRODUCTS TO READ
UQN PLACE DD DD VAT VAT
85.02 Electric generating sets and rotary converters.
- Other generators:

8502.31 00 - - A wind u ex ex ex
20 8502.39 10 - - A hydropower u 20 ex ex ex
85.41 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; piezoelectric crystals mounted.
8541.40 - Photosensitive Devices semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels.


No. RATE OF THE PRODUCTS UQN
INSTEAD OF DD DD VAT VAT
READ;
light emitting diodes 8541 40 10 - - - sensitive devices in semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels. u 20 ex ex ex

The remainder unchanged.



II. BALANCE OF THE GENERAL LAW ON FINANCE LAW FOR 2011

ARTICLE 3

Revenues and income applicable to the 2011 budget are estimated at $ 2 889 076 582 000 ariary in the table below: In thousands
MGA NAMES PLF 2011
OPERATION 2472176582 - tax revenue 2,310,085,400 - non tax Revenues 107 187 929 - non-refundable budget aid 54,303,253 - Revenues from privatization 0 - exceptional revenue 600 000 - capital receipts (MDRI-IMF) 0 INVESTMENT 416,900 000 - external grants / PIP
TOTAL 416,900,000 2,889,076,582
the detail is annexed to this Act.


ARTICLE 4

The ceiling of appropriations authorized under the debt interest, public authorities, means of
Ministries, other affected spending, staffing the Commons, capital expenditure | || (internal and external financing) of the General Budget for 2011 amounts to 3 277 771 079 756 ariary


ARTICLE 5 Within the limits of this ceiling, it is open for 2011 credits applicable:
- up to: 174 035 696 756 ariary for interest debt. - Up to: 3 103 735 383 000 ariary under the Government and ministries. either:
thousands MGA
GOVERNMENT / THE MINISTRIES BALANCE


INVESTMENT OPERATIONS Real Allowances and Services Transfers S / Total External Internal S / Total TOTAL
01 PRESIDENCY OF THE TRANSITION 5 026 189 8 554 621 14 823 495 676 136 24 054 252 30 400 020 7 340 393 37 740 413 66 820 854 02
BOARD OF TRANSITION / SENATE 0 11 343 000 4 999 190 607 000 16 949 190 0 860 962 860 962 17,810,152 03
CONGRESS OF TRANSITION / NATIONAL ASSEMBLY 0 16 085 833 7 928 567 255 000 24 269 400 0 1 291 443 1 291 443 25 560 843 04
HIGH COURT OF TRANSITION 0 875 000 1 726 783 22000 2 623 783 0 258 270 258270 2 882 053 05
PRIMATURE 3 182 662 1 650 884 27 287 405 2 113 504 31 051 793 36 300 020 6 702 926 43 002 946 77 237 401 | || 11 FOREIGN MINISTRY 34 716 042 1 739 000 6 046 210 3 002 000 10 787 210 0 931 577 931 577 46 434 829 12
MINISTRY OF ARMED FORCES 115 341 606 9 512 841 16 045 630 1 466 000 27 024 471 0 3 271 637 3 271 637 145 637 714

13 SECRETARIAT OF STATE FOR THE FORCE 106 442 868 1 237 400 9 348 823 518 000 11 104 223 0 7 026 642 7 026 642 124 573 733 14
CHARGE MINISTRY OF INTERIOR 15 882 077 281 850 5 382 082 237 055 5 900 987 850 000 4 661 048 5 511 048 27 294 112 15
MINISTRY OF INTERNAL SECURITY 60 034 106 85 075 3 386 654 304 000 3 775 729 0 4 476 929 4 476 929 68 286 764
16 MINISTRY OF JUSTICE 37 329 347 7 742 442 17 177 530 3 428 000 28 347 972 1 590 000 4 708 683 6 298 683 71 976 002 21
MINISTRY OF FINANCE AND BUDGET 88,291,602 10 455 536 97 820 919 141 922 992 250 199 447 8 230 120 113 720 559 121 950 679 460 441 728
25 MINISTRY OF ECONOMY AND INDUSTRY 7 250 707 487 460 2 752 335 770 700 4 010 495 5 495 000 29 767 482 35 262 482 46 523 684 32
MINISTRY OF PUBLIC SERVICE, LABOUR AND SOCIAL LAW
5 138 487 119 840 1 002 929 2 528 881 3 651 650 1 700 000 2 032 295 3 732 295 12 522 432 35
MINISTRY OF TOURISM AND CRAFTS 1 065 390 288 317 2 457 900 441 000 3 187 217 0 1 521 616 1 521 616 5 774 223 36
4 MINISTRY OF TRADE 105 225 613 820 4 259 394 5 573 000 10 446 214 0 624 184 624 184 15 175 623 37
MINISTRY OF COMMUNICATION 3 553 546 69 705 1 977 796 1 869 189 3 916 690 400 000 4 411 803 4 811 803 12282039
41 MINISTRY OF AGRICULTURE 13 011 959 601 686 5 614 498 2 151 412 8 367 596 146 757 220 27 786 562 174 543 782 195 923 337
42 MINISTRY OF LIVESTOCK 5539 671 116 197 1 326 056 117 968 ​​1 560 221 20 4 739 571 4 739 591 11 839 483 43
MINISTRY OF FISHERIES AND FISHERY RESOURCES
1 138 650 191 534 1 091 671 8 297 780 9 580 985 4 490 000 1 213 664 5 703 664 16 423 299
44 MINISTRY OF ENVIRONMENT AND FORESTRY
5 782 757 395 947 1 807 966 395 000 2 598 913 10 445 080 6 117 818 16 562 898 24
51 944 568 MINISTRY OF ENERGY 1 409 583 362 460 1 026 947 99 500 1 488 907 23 600 040 7 665 298 31 265 338 34 163 828 52
MINISTRY OF WATER 1 482 045 390 895 912 792 674 500 1 978 187 52 056 579 12 557 553 64 614 132 68 074 364 53
MINISTRY OF MINES AND PETROLEUM 1 059 702 300 000 1 250 706 650 000 2 200 706 20 1 273 022 1 273 042 4
533 450 61 DEPARTMENT OF PUBLIC WORKS AND mETEOROLOGY
5 566 153 201 173 1 366 700 4 614 751 6 182 624 139 582 680 29 000 859 168 583 539 180 332 316 62 DEPARTMENT OF
'PLANNING AND DECENTRALIZATION
6 768 735 812 850 2 526 013 88 597 823 91 936 686 87 397 940 63 908 064 151 306 004 250 011 425
63 MINISTRY OF TRANSPORT 1,104,232 82,882 3 547 451 18 003 123 21 633 456 8 500 100 4 434 039 12 934 139 35 671 827 66
MINISTRY OF TELECOMMUNICATIONS, POSTAL AND NEW TECHNOLOGIES
0 9 658 169 147 1 000 179 805 20 2 290 844 2,290,864 2,470,669 71
CHARGE MINISTRY OF HEALTH 106 143 068 859 129 34 573 493 10 308 000 45 740 622 120 822 300 12 472 042 133 294 342 285 178 032
75 MINISTRY OF YOUTH AND RECREATION 229 886 292 713 1 787 118 170 000 2 249 831 100 000 2 912 888 3 012 888 5 492 605
76 MINISTRY OF LABOUR AND SOCIAL AFFAIRS 2 745 111 386 551 3 237 358 224 000 3 847 909 1 135 000 6 450 983 7 585 983 14 179 003 78
MINISTRY OF SPORTS 5 486 694 231 977 1 192 220 3 868 000 5 292 197 0 7 927 290 7 927 290 18 706 181


GOVERNMENT / THE MINISTRIES BALANCE


INVESTMENT OPERATIONS Benefits Goods and Services Transfers S / Total External Internal S / Total TOTAL
81 MINISTRY OF EDUCATION 346 957 883 1 234 500 21 541 528 72 585 899 95 361 927 77 250 206 94 827 361 172 077 567 614 397 377
83 SECRETARIAT OF STATE TECHNICAL EDUCATION AND CHARGE OF VOCATIONAL TRAINING
15 957 069 355 850 1 538 238 3 089 000 4 983 088 0 4 087 291 4 087 291 25 027 448 84
MINISTRY OF HIGHER EDUCATION AND SCIENTIFIC RESEARCH
25 542 704 15 519 2 436 403 45 799 000 48 250 922 2 707 635 7 687 441 10 395 076 84 188 702 86
MINISTRY OF CULTURE AND HERITAGE 1 702 040 79 206 875 014 1 187 000 2 141 220 300 000 800 023 1 100 023 4 943 283 TOTAL 1034
987 796 78 063 351 312 244 961 426 568 213 816 876 525 760 110 000 491 761 062 1 251 871 062 3 103 735 383

Either all:
ITEM AMOUNT (in MGA)
INTERESTS OF THE PUBLIC DEBT 174 035 696 756 AVERAGE GOVERNMENT MINISTRIES AND 3 103 735 383 000 TOTAL 3 277 771 079 756
Their development is given in Annex to this Act. ARTICLE 6

According to the schedule to this Act is authorized under
Investment expenditure (own resources, state loans, Outdoor Grant, Counterpart Fund) of the General Budget 2011
, program authorization registration for $
6 450 000 000 000 ariary. ARTICLE 7

The ceiling for payment appropriations under the Investment Expenditures (
own resources, State Loan, Outdoor Grant, Counterpart Fund) of the 2011 general budget amounted to the sum of 1251
871 062 000 ariary, in the table annexed to this Act. ARTICLE 8
products, income and expenses applicable to the Budget Schedule of Posts and Telecommunications
for 2011 are estimated as follows:
Thousands MGA
NAMES AMOUNT INCOME 4,420,800 - Operating revenue 4,420,800 - Capital revenue 0 4,420,800 EXPENSES - Operating expenses 4,420,800 - Investment Expenditures 0 .Autorisation Commitment 0 .Crédit payment 0
Their development is given in the appendix to this Act.


ARTICLE 9 Products, revenues and expenses applicable to the Annex of the National Printing Budget for 2011
are valued as follows:
Thousands MGA NAMES AMOUNT
REVENUE 12,391,930 - Operating revenue 12,391,930 - Capital revenue 0 EXPENSES 12,391,930 - Operating Expenses 12,391,930 - Investment Expenditures 0 .Autorisation Commitment 0 .Crédit payment 0

Their development is given in the appendix to this Act. ARTICLE 10

The operations of Treasury Personal Accounts are valued at 325 985 145 000 ariary in revenues and 386 602 232 000 ariary expenditures, according to the table given in the Annex to this Act.
Thousands MGA NAMES PLF 2011
REVENUE 325 985 145 - Loan Account 94183688 - participating account 0 - Commercial Account 231 801 457 386 602 232 EXPENSES - Loan Account 13690000 - Account participation 141 110 775 - commercial Account 231 801 457
Their development is given in Annex to this Act ARTICLE 11

the Minister of Finance and Budget is authorized in 2011 to make advances, loans
and interests in the limit of 154 800 775 000 ariary, according to the table given in the Annex to this Act.

ARTICLE 12 The limit overdrafts of trading accounts is set at 1.5 billion ariary:
- DSP CRCM .................................................................. .................. 500 000 000 ariary 1

ARTICLE 13 generating operations Counter value and similar funds are valued in 2011


1 billion ariary expenditures and 564 million ariary earnings.
ARTICLE 14

Forecasts of public debt operations shall be as follows:

in Ariary - earnings ...................................................... ............... 1 813 813 207 524 - expenditures .................................................................. 1 364 065 623 676

ARTICLE 15 The general terms of balance of this 2011 Finance Act are defined in the following table
:


BALANCE OF GENERAL FINANCE LAW FOR 2011 in thousands of Ariary NOMENCLATURE EXPENDITURE REVENUE

CADREI GENERAL BUDGET OF THE STATE
at. Operation operations 2 025 900 018 2 472 176 582 b. Investment operations 1 251 871 062 416 900 000
BUDGET TOTAL 3 277 771 080 2 889 076 582 BALANCE PART I 0 388 694 498
PART II

has BUDGET NOTES. Operation operations 16 812 730 16 812 730 b. Investment operations 0 0 TOTAL BUDGET NOTES
16 812 730 16 812 730 BALANCE PART II 0 0
OPERATIONS PART III SPECIAL ACCOUNTS TREASURY
PART III TOTAL 386 602 232 325 985 145
BALANCE FRAME III 0 60,617,087 PART IV

OF GENERATING OPERATIONS AND SIMILAR
FCV TOTAL IV 1. FRAMEWORK 000 000 564 000 BALANCE UNDER
IV 0 436 000
CADREV CAPITAL TRANSACTIONS OF THE PUBLIC DEBT
a- Domestic Debt. Treasury bonds 1 241 067 017 1 359 067 017. Deferred payment / Accumulations instances. Advances. Other 0 0 b- External Debt. Borrowings 122 998 607 356 900 000. Extraordinary Financing 0. debt relief CP. HIPC debt relief 17,327,517. Change ape ie Availability mobilized 0 80,518,674 TOTAL FRAMEWORK
V 1 364 065 624 1 813 813 208 BALANCE PART V 0,449,747,584 TOTAL 5,046,251,665 5,046,251,665



SPECIAL PROVISIONS III-


ARTICLE 16 are ratified decrees movements operating loans and investment taken

During the 2010 financial year, pursuant to Article 19 of the Organic Law n ° 2004-007 of 26 July 2004
finance laws.
ARTICLE 17 With a view to the achievement of various development projects, the Government is authorized to borrow from various
inside and outside funding sources to competition
900 billion ariary
ARTICLE 18 is deleted from the year 2011, the trade account entitled "Livestock Fund" opened with
General Treasuries implanted in ex - Heads of places Faritany (Toamasina - Antsiranana
- Fianarantsoa - Mahajanga and Toliara).
The said account continues to run in the writings of the Paymaster General of Antananarivo. However,
revenue governed will be created with the Regional Livestock Services in order to collect
revenue relating to that account, which will be transferred to the Paymaster General of Antananarivo.

ARTICLE 19 This Law will be published in the Official Gazette of the Republic. It will be executed as state law.

Antananarivo, December 6, 2010


THE PRESIDENT OF THE CONGRESS OF THE TRANSITION





RAHARINAIVO Andrianantoandro THE CHAIRMAN OF THE BOARD OF TRANSITION





Rasolosoa Dolin




LALANA FAHA- 2010-001 MIFEHY NY FITANTANAM BOLAM-HO-PANJAKANA amin'ny Taona 2011
Nol


nataony avy

Tsy ho sy An'n ary koa ny Dalana man


I Ny manaraka Andininy 0

OVA "6th besinimaro ankatoavina orinasa mifa fandrotsaha isan'arivon'n

anian'ny Kon ny faha-29
tohinina ny ny y Vondrom vokatry year-kery.
Fepetry ny zao:
H

1.01.10 na toy izao
Ireo fandrot araka d ny ho amin'ny ndraika am m-bola ireo y (5p1000)




LAL MIFEHY gresin'ny
T
novambra 2
I -
fepetra vo -bahoakam fidiram bowl
Fehezan-of ETRA AM


H
HET manaraka iz
saham-bola-idim panjaka fikarohana in'ireo tanjo Ekena n dia maty stole your
REPOBLIK Fitiavana - T || | ANA AHL NY Fitan AMIN


010 etezamita sy sy faha- FEPETRA


ANDI alazan'ity the -paritra, nor am-panjaka
Alana anka || | hetr IN'NY VOL


RA ALAIN ETRA ZA AMI fototra


ao ny firafitry nataon'ny na misahan
siantifika na sy voasoritry there fanesoran min'ny taom

AN'I MAD anindrazana ARANA F Tanam-B 'NY TAON
ny Filanke

06 desambr

MIKASIK niny voal Lana ity HETRA fa ny s na amin'ny Pobe mom


Bokyi AM-Panj Fizarana
A
MIDITRA LOHATEN A amin'ny | || NADOHAT N'NY VOLA

TOKO IV AMERAN
ny 6 ° amin
mpandoa he has fanab ny / ny na teknika drafitrin has azy amin '-piasana tam AGASIKA
-
Fandrosoa AHA OLAM 201-PA A 2011

Ambon has vitra 2010 izao
A
NY hET OHANY
ny fandrots ara-aman k taona 2011
ba ny het AKANA

I SY NY
M
MI YI VOLA ENY I MIDITRA
A
NY hetr 'ny Rijan-ten
tra An'n eazana ho, ho na na an'ny' ny ny fampand tombom-
in'izany ". RA na


0-001 NJAKAN there ny Teteza lalana man


RA Ahana ho aba amin'n dia dia ra Hatao

amp ITOVY DITRA AM

(IR)
A
y
amin'io year there fikambana sialy na kol fampirobo rosoana ara barotra Voan
A

mita tamin'n araka izao:
n ' ny Tetibo there HETRA sy
manaraka
iana sy ov INY

dininy io:
na Ekena otoraly pm, Sat roboana -toekarena sy ny HETRA ha
y
fivoriana iz-lam panjaka faditserana
ny didy am
Ana toy iz
o Mahasoa pan-drahara sy ny famorona sosialy. I tramin'ny d ay


na na ao an-

ny ha na reo imy



Foronina ao anatin'ity andininy ity ny antokony 13 ° mirija toy izay izao:
"13 ° Ireo flew naloa ho amin'ny fanofanana ny mpiasa"

TOKO VII FIKAJIANA NY HETRA

01.01.14 Andininy Soloina ao amin'ny I- amin'ity andininy ity ny marika "23" ho "22".

X TOKO ANDRAIKITRY NY MPANDOA HETRA Andininy
01.01.19 Soloina ireo vondron-teny "ireo olon-tsotra iharan'ny famerana tena izy sy amin'ny ireo sosaiety na na manao ahoana manao ahoana ny flew matiny "ho" olon-sy tsotra ireo sosaiety iharan'ny famerana tena izy amin'ny ".

01.01.20 Andininy Soloina ireo vondron-teny "ireo boky ara-Dalana voalazan'ireo andininy 8 sy ny manaraka ao amin'ny Fehezan- Dalana mifehy sy ny ny varotra boky firaiketana kaonty voalazan'ny didim-panjakana etsy ambony "ho" boky ara-dalana voalazan'ny andininy 430-1 amin'io panjakana didim-io ".

LOHATENY III HETRA ALAINA amin'ny KARAMA SY NY mitovy aminy (IRSA)

TOKO VI FAMERANA NY HETRA Andininy
03.01.16 Soloina toy izao manaraka izao rafi-ny ny mariky IRSA:

A- lalana mifehy ny ankapobem-bahoaka - Hatramin'ny Ar 250 000 0
- Ampahany mihoatry ny Ar 250 000 22 isan-jato

LOHATENY IV HETRA ALAINA amin'ny FITOMBOAN-KARENA AVY amin'ny FANANANA MITERA-BOLA TOKO II

FIKAJIANA NY HETRA Andininy

01.04.04 Soloina ao ny amin'ny andalana faharoa marika "23" ho "22".

V LOHATENY HETRA ALAINA amin'ny TOMBOM-BAROTRA (ISPI)
SOKAJY V FIKAJIANA NY HETRA

01.05.07 Andininy Soloina ny marika "23" ho "22".



Fizarana II SARAM-PIRAIKETANA NY SORA PANEKENA-SY-NY FAMINDRAN tompo TOKO
I
SEHATRA AMPIHARANA SY IREO FEPETRA ANKAPOBENY Momba ny ankapoben-javatra

02.01.05 Andininy Soloina ao amin ' ny ny andalana voalohany vondron-teny "na amin'ny samy velona, ​​na avy amin'ny fahafatesana" ho "amin'ny samy velona".
Soloina ao amin'ny andalana fahatelo "Ar 100.00" ho "Ar 1,000.00".

Fifanarahana am-bava Andininy
02.01.14 Ovàna toy izao manaraka izao ny Rijan-tenin'ny andalana fahatelo:
"Na izany aza ny famindran-tompo fahazoana ny tsy fananana mifaka sy / na fananana mifaka dia tsy ho an'ireo orinasa maintsy anaovana fifanaraham-panofàna ".
Alohan'ny andininy 01.02.29, ampiana ny zana-dohateny toy izao:
"Ny fandefasana ireo sora-sy panekena ireo filazàna"
TOKO SARA II SY FIKAJIANA NY HETRA
SOKAJY IV || | FAMINDRAN-tompo MISY SETRINY SORA PANEKENA-SY-FAMINDRAN tompo IHARAN'NY HETRA
Famindrana fananana mifaka


02.02.20 Andininy Ovàna toy izao manaraka izao ny Rijan-tenin'ny andalana farany amin'io andininy io:
"Ireo fananana mifaka na na inona inona toetrany dia ny tombanana araka tomban-bidiny tena izy tamin'ny andro nanaovana famindrana ny, ny izay araka filazana nataon'ny roa tonta izay voamarin'ny Sampan- draharahan'ny HETRA "


03.02.28 Andininy Soloina ny teny "fahatelo" ao amin'ny Tsipika faharoa ho "faharoa"

TOKO V SARA amin'ny hajia SY NY mitovy aminy

SOKAJY III SARA ALAINA amin'ny FANOMEZANA ANTONTAN TARATASY-SY-BOLA FANDRAISAM SAMIHAFA

Ovàna toy izao manaraka izao ny firijan'ny B ao amin'ny sokajy III:
B- "Fitondrana sy fitazonana fitaovam-piadiana


Hetra isan-taona alaina amin'ny basy "

02.05.07 Andininy Soloina andian-ny teny" hitondra basy "ho" hitondra sy hihazona basy ".

02.05.08 Andininy Soloina andian-ny teny "hitazona basy" ho "hitondra sy hihazona basy".

TOKO VII FAMORIAN-KETRA SOKAJY
I

Fandoavana HETRA FANDOAVANA NY ny ny Sarany mialoha fandraiketana Andininy
02.07.01 Ampiana andalana faharoa mirija toy izao manaraka izao:
"Ny mpandray Momba flew ny HETRA Mahefa ara-paritra ihany No. afaka mandray ny sara-sora-panoratan'ireo panekena famindran-sy ny tompo ary sara-pandovana raikitra na na mifanentana. "
SOKAJY V FEPETRA MANOKANA AMIN'IREO TSY FAHAMPIANA || | 07.02.20
andininy Ovàna toy izao manaraka izao ny Rijan-tenin'ny andalana voalohany amin'io andininy io:
"Raha ka toa ny latsaky tomban-bidy tena izy na ny ny vidiny fameram-bidiny No. noraisina ho fototra nangalana ny sara mifanentana dia azon'ny Sampan-draharahan'ny HETRA atao mitaky ny ny amin'ny mpandoa sara-panoratana hanao fiekena sonia ny tsy amin'ny fahampiana fotoana hanaovana ny fanoratana ao amin'ny boky firaiketana. "|| | Fizarana VI HABA amin'ny TATAOM-bidy LOHATENY
I
HABA amin'ny TATAOM-bidy
TOKO II SEHATRA AMPIHARANA AZY SOKAJY II

OLONA SY ORINASA MANDOA HABA
Andininy
06.01.04 Soloina ho toy ny izao manaraka izao voalazan'ny antokony faha 3 amin'io andininy io:
"Na izany aza, ireo olona flew manana-maty ny afaka haba latsaky Ar 200,000,000 ka mangataka hisafidy ny fampiharana VAT dia omena alalana "

SOKAJY III OLONA SY RAHARAHA AFAHANA amin'ny HABA



06.01.06 Article Soloina ho toy ny izao manaraka izao voalazan'ny 14 amin'io andininy io:
"14 ° Ny fanafarana sy ny famarotana biby fakana taranaka, fitaovam-pamokarana, fitaovam- panatanjahantena azon 'ny rehetra ampiasaina, fitaovana famokarana Angovo azo havaozina voarakitra Any amin'ny tovana "

Soloina ho toy izao manaraka izao lisitry ny ny tsy vokatra voan'ny haba:

TOVANA LISITRY NY VOKATRA TSY VOAN'NY HABA (Jereo Any amin'ny tovana)

TOKO XI ANDRAIKITRY NY mPANDOA HETRA Andininy
06.01.26 Ovàna toy izao manaraka izao ny andalana fahatelo amin'io andininy io:
"Ny varotra ifanaovan'ny samy mpandoa haba amin'ny tataom-bidy (VAT) dia tsy maintsy aloa seky taratasim na bola-hafa tsy azo afindra, amin'ny alalan'ny famindram-bola na karatra banky. "
BOKY II HETRAM-BONDROM-BAHOAKA
LOHATENY VI

HETRA AVY amin'ny FAHAZOANDALANA MIKASIKA NY ALIKAOLA SY NY Anlg MISY ALIKAOLA TOKO IV
FAMERANA NY FIVAROTANA ALIKAOLA SY NY Anlg MISY ALIKAOLA
SOKAJY II VAROTRA ZAVAPISOTRO MISY ALIKAOLA
III- Fepetra mikasika ny fanomezana fahazoandalana hivarotra
A- Fangatahana

10.06.28 andininy Ampiana ao anatin'ity andininy ity ny antokony faharoa mirija toy izay izao:
"Ny-Talem paritry ny HETRA Mahefa no manana fahefana manome fahazoandalana hivarotra zava - pisotro misy alikaola ".
Esorina ny faha VI ao amin'ny sokajy II ary ny fepetra voalazan'ny andininy 06/10/43 ka hatramin'ny
06.10.46.

Fandraràna VII-


10.06.48 Andininy Soloina vondron-ny teny "ny andininy 06/10/83" sy "ny andininy 06/10/84" ho "ny andininy 01/20/71 01/20/72 sy" sy "ny andininy 01/20/73" .


BOKY III FEPETRA IRAISAN'NY HETRA SARA SY HABA VOARAKITRA AO amin'ny BOKY
I SY II AMIN'ITY FEHEZAN-Dalana ITY
LOHATENY I FAMORIANA NY HETRA

TOKO III Sazy SY LAMANDY
SOKAJY III SAZIM-PAHATARANA amin'ny FANDOAVANA, FANDROTSAHANA SY NY FIRAIKETANA
Andininy 20.01.53.1
Ovàna ny "01 janoary 2010" ho "01 janoary 2012" ary ampina andalana faha-2 izay soratana toy izao manaraka izao:
"Ny amin'ny Sazy takina soratra, fanambarana, famindrantompo, fizakam-bokatra fisitrahana fananana na na tsy mifaka mifaka izay tsy tao voarakitra anatin'ny fotoana voafetra dia afahana manontolo ka raha toa ireo soratra sy fanambarana ireo nandalo dia ny ny fepetra mikasika firaiketana ary ny saram-piraiketana dia voaloa alohan'ny 1 janoary 2012 ".

SOKAJY VI FANDIKAN-Dalana HAFA

Andininy 20.01.56.19
Ovàna toy izao manaraka izao ny ny firafitry Rijan-teny amin'io andininy io:
"Hosaziana lamandy Ar 100,000 ireo voakasik'izany amin'ny fandikan-Dalana voalazan'ny andininy 20/06/19 fehezan-ity ity dalana
Ny tsy fanajana ireo fepetra voalazan'ny andininy 20/06/20 izay tsikaritra nandritra fametrahana ny ny ny filazana mikasika flew niditra nandritra ny taom-piasana dia lasa sazina lamandy 50% ny HETRA alaina amin ' ny flew miditra tokony aloa amin'io taom piasana voalaza-io.

Ankoatran'ny Sazy voafaritra sy ampiarina amin'ireo orinasa tsy nahatontosa ireo fepetra ara-Ketra voalazan'ny lalana, ireo tompon'andraikim pitantanana-ao dia amin'ny orinasa azo enjehina sy ny sazina araka fepetra izay ho faritan'ny didim-panjakana. "

Foronina indray ny andininy 20.01.56.21 soratana toy izay izao: 20.01.56.21 Andininy

"Ny ny tsy fanatanterahina voalazan'ny Lohateny V ao dia amin'ny Boky III voasazy:
1. lamandy Ar 100,000 isaky ny fandikan Dalana-ao amin'ny andininy 20.05.01, 20.05.03, 20.05.06 20.05.07 sy, ho ary an'ny laharam pamantarana-ny tsy mpandoa HETRA ierana,


2. lamandy ara-Ketra mitovy amin'ny sandan'ny raharaha voalaza raha ny misy fandikana andininy 20.05.04 20.05.05 sy na raha misy fampiasana laharam-pamantarana hosoka, diso na tsy marina. "


TOKO IV Sazy MANOKANA amin'ny PARAKY SY ALIKAOLA

FANDIKAN SOKAJY VI-Dalana amin'ny HETRA AVY amin'ny FAHAZOAN-Dalana MIKASIKA NY ALIKAOLA SY NY VOKATRA MISY ALIKAOLA
I-Sazy |
01.20.68 || andininy Ovàna toy izao manaraka izao firafitry ny ny Rijan-teny amin'io andininy io:
"Hosaziana lamandy Ar 10,000 isaky ny litatran'ny zava- pisotro nohazonina na namidy ary tsy ny latsaky Ar 100,000 miampy fampidirana year-tranomaizina mandritra ny 1 hatramin'ny 2 taona, na ny fihazonana fivarotana zava-pisotro misy alikaola voasitily na tsy voaroatra misy fahazahoan-dalana, ankoatry fisintonana ny ny vokatra sy sy Anlg tratra ireo fanatazana azy. "



LOHATENY LAHARAM V-PAMANTARANA NY MPANDOA HETRA
I Foronina TOKO toy izao:
"FANOMBOHANA ASA"

Foanana ny lohateny "FOTO-KEVITRA".

Foanana ny lohateny "ANDRAIKITRY NY MPANDOA HETRA".
20.05.01 Andininy Tsy misy fiovana Andininy
20.05.02 Tsy misy fiovana

20.05.03 Andininy Ovàna toy izao manaraka izao firafitry ny ny Rijan-teny amin'io andininy io:
"Ny orinasa rehetra na na inona inona endriny manara dalana-na ny sehatr'asa misy azy dia tsy maintsy mameno filazana laharam-pamantarana amin'ny fotoana hanatontosana ny ny fepetra Arahina mikasika fananganana orinasa sy ny alohan'ny hanombohany asa araky MODELY nofaritan 'ny Fandraharahana ara-Ketra "



Foronina ny lohateny "FAHAZOAN-Dalana hanao ASA AMAN-DRAHARAHA"


05.20.04 Andininy Ovàna toy izao manaraka izao ny ny firafitry Rijan-teny amin'io andininy io:

"Ao aorian'ny nanomezana laharam-pamantaran'ny mpandoa HETRA, azy dia omena ireo karatry ny ny ny HETRA Tambatra na kara-pamantaran'ny mpandoa HETRA araka ny ny MODELY voafaritry Fandraharahana arabic Ketra.
Kanefa, ny fanomezana io laharam pamantarana-ara-Ketra io sy ny karatra maha-mpamongady dia tsy maintsy nahazoana alalàna mialoha tamin'ny Minisitra misahana sampan-ny ny draharaha mikasika Hetra na ny Tale Jeneralin'ny Hetra izay afaka mamindra ny fahefany.
Fanapahana No. hamaritra ny ny fomba ampiharana fepetra voalazan'io year-dalana ambony io. "

Foronina TOKO II toy izao:
"MANDRITRY NY-PIASANA TAOM"

Foronina ny lohateny "NY NY TOETOETRY LAHASAM-PITRANDRAHANA"


20.05.05 Andininy Ovàna toy izao manaraka izao firafitry ny ny Rijan-teny amin'io andininy io:
"Ny-antontan taratasy rehetra izay didin'ity fehezan Dalana-ity ny azy amin'ny fampisehoana fandraharahana ara-Ketra dia tsy ny maintsy ahitana laharam pamantarana-ara-ketran'ny mpandoa HETRA.
Toy izany koa ny taratasy voalazan'ny andininy 10/06/65 sy ny ny karatra voafaritry andininy 20/05/04 amin'ity fehezan Dalana-ity.
Ny mpandoa HETRA dia tsy ny maintsy mametraka laharam pamantarana-ara-Ketra amin'izay antontan- taratasy rehetra alefany Any amin'ny sampan-draharaha hafa izay mety misy fiantraikany ara-Ketra amin'ny fananany, ny fidiram-ary bolany amin'ny olon-kafa, indrindra ny fanaovana tolo-bidy amin'ny tsenam panjakana-sy ny amin'ny filazana apetraka Any fadin-tseranana. "

Foanana ny lohateny "Sazy" Averina ary ny andininy 20.05.06 toy izao:


20.05.06 Andininy "Ny karatra voalazan'ny andininy 5/20/04 eo dia tsy ambony maintsy havaozin'ny mpandoa HETRA isan- taona inona na na inona sokajy misy azy, ny amin'ny fotoana fametrahana filazana voalazan ' 01.01.17 01.02.06 na ny andininy amin'ity fehezan dalana-ity. "

Foanana ny lohateny "FEPETRA SAMIHAFA"


20.05.07 Andininy Ovàna toy izao manaraka izao ny ny firafitry Rijan-teny amin'io andininy io:
"Ny ny fanamarinana maha-ara-ara-Dalana Ketra Tambatra-sy ny amin'ny HETRA flew miditra dia omen'ny ivon-toeran Ketra mpitantana-ny-antontan taratasin'ny mpandoa HETRA.
Fanamarinana Io io dia ao amin'ny tokony hipetraka Mazava toerana anaovana ny asa iharan'ny HETRA. "

Foronina ny lohateny "TOE-JAVATRA MITSILOPILOPY"




20.05.09 Andininy Ovàna toy izao manaraka izao ny ny firafitry Rijan-teny amin'io andininy io:
"Ny tsy fiasana mandritry ny tsy fotoana maharitra, Mandalo dia tsy maintsy anaovana filazana, arahan'ny famerenana ny karatra voalazan'ny andininy 20/05/04 ao amin'ny ivon-toeran Ketra mpitantana-ny-antontan taratasin'ny mpandoa HETRA ao anatin'ny 20 andro nisian'izany ary tsy manafaka azy amin'ny andraikiny voalazan'ny sokajy eo ambony amin'ity fehezan dalana-ity.
Fiverenana manontolo Ny amin'ny asa na ampahany dia tsy maintsy anaovana filazana ihany koa ao anatin'io fe-potoana voalaza io. Ao aorian'ny fanarenana ara-Ketra dia omena karatra vaovao izy. "

Foronina ny ny TOKO III mitondra lohateny "FITSAHARANA TANTERAKA amin'ny ASA"

Foronina ny andininy 20.05.10 mirija toy izao:


20.05.10 Andininy "Ny mpandoa HETRA izay voatery hanakatona sy ny orinasany hampitsahatra tanteraka dia tsy ny asany maintsy:
- Manatanteraka ireo Adidy rehetra ara-Ketra.
- Mamerina Any amin'ny ivon-toeran Ketra mpitantana-ny-antontan taratasin'ny mpandoa HETRA fanamarinana ny ny ny laharam-pamantarana mpandoa HETRA sy ny eny karatra am-pelatanany.


Ny fanafoanana tanteraka ny anaran'ny mpandoa HETRA ao amin'ny lisitra ara-Ketra dia amin'ny atao alalan'ny fampisehoana ny ny taratasy manamarina fanarahan-Dalana.
LOHATENY VI FAHEFANA MITAKY - FAHEFANA MISAVA SY MANAMARINA -
TSIAMBARATELON'NY ASA (DC-DV SP)
SOKAJY III ANDRAIKITRIN'NY ISAM-BATAN'OLONA NA Fikambanana MANDROTSA-BOLA IHARAN'NY || | HETRA


20.06.12 Andininy Soloina andian-ny teny "vokatra natao ho an'ny fanjifany manokana" ho "vokatra tsy natao hamidy".

20.06.14 Andininy Foanana ny fepetra vorakitr'io andininy io.

SOKAJY V
Ovàna ny lohatenin'ny SOKAJY V ao amin'ny LOHATENY VI foronina indray ary ny andininy 20/06/19 toy izao manaraka izao:
"SONIA FANAMARINANA AVY amin'ny SAMPAN-DRAHARAHAN'NY HETRA"



20.06.19 Andininy "Ny filazana toe-bola apetraka eny anivon'ny sampan-draharaha miankina miankina na tsy ho amin'ny Fanjakana famenoana antontan-taratasin'ny mpandoa HETRA dia tsy maintsy voamarin'ny tompon'andraikitra Mahefa ao amin'ny ivo toeran'ny HETRA misahana ny ny fitantanana antontan-taratasin-ketran'izy ireo ".

SOKAJY VI

Ovàna ny lohatenin'ny SOKAJY VI ao amin'ny LOHATENY VI ary ny foronina indray andininy 20/06/20 toy izao manaraka izao:
"ANDRAIKITRA MIKASIKA NY KAONTIM-BOLA ANY amin'ny BANKY"
Andininy 20.06 .20
"Ny mpandoa HETRA voasokajy ao amin'ny famerana ny tena izy amin'ny HETRA sy ny tena izy dia tsy namoraina maintsy manana kaontim-bola Any amin'ny banky, misoratra amin'ny anarany, izay ampiasainy farafahakeliny mandritra ny ny asa fanatanterahany aman-draharahan'izy ireo. "

SOKAJY VII FANAMARINANA

Andininy

06.20.21 ter Soloina amin'ny antokony voalohany amin'ity andininy ity ny andian-teny "dimy ambin'ny folo andro" ho "telopolo andro".


TOVANA LISITRY NY VOKATRA AFAHANA VAT

06.01.06 Article: 8 °

RATE NUMBER DESCRIPTION OF GOODS 29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, intermixtures of them, in any solvent.
29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.
30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts, organotherapeutic of glands or other organs or of their secretions; heparin and its salts, other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.
30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic; antisera and other blood fractions and modified immunological products, whether or not obtained by biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products
30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed together, for therapeutic or prophylactic uses, not in measured doses or for retail sale.
30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic purposes, in measured doses (including those in be administered percutaneously) or put up for retail sale:

06.01.06 Article: 9 °
RATE NUMBER DESIGNATION OF PRODUCTS
48.01.00.00 Newsprint, in rolls or sheets

Article 06.01.06: 10 °
RATE NUMBER DESIGNATION
49.07.00.10 PRODUCTS - - -Timbres stamps, stamped paper, banknotes

Article 06.01.06: 11 °
RATE NUMBER OF THE PRODUCTS
49.01 books, brochures and similar printed matter, in single sheets. 10.00 - In single sheets, even folded. - Other:
91.00 - - Dictionaries and encyclopaedias, and serial installments 99 - -Other:
90 - - -Other 49.02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising.




Article 06.01.06: 12 °
RATE NUMBER OF THE PRODUCTS
90.01.30.00 - 90.01.40 Contact lenses - glass Spectacle lenses:
10 - - - optically Worked on a single face 90 - - optically -Travaillés on both sides. 90.01.50. - Spectacle lenses of other materials:
10 - - - optically Worked on one side 90 - - optically -Travaillés on both sides.
90.04 goggles (corrective, protective or other) and the like - - Prescription glasses: 90.11 - - - with base metal frames 90.12 - - - With frames, plastic 90.19 - - - With mountings of other materials.

Article 06.01.06: 13 °
RATE NUMBER OF THE PRODUCTS
01.05.11 90 - - - Day-old chicks 04.07.00.10 - - - hatching eggs 05.11.10.00 - semen of bulls 05.11 .91.10 eggs and roes of fish or shellfish inedible, living and fertilized for breeding (fry) 06/02/1019 - - - Cuttings industrial silk mulberry July 01 Potatoes, fresh or chilled || | 10.00 - 10.05 from seed Corn
10.00 - 12.09 from seed Seeds, fruit and spores and similar products 23.01 Flours, meals and pellets of pellets, of meat, seafood,

molluscs or other aquatic invertebrates unfit for human consumption, greaves.
23.02 Bran, sharps and other residues, same agglomerated in pellets, the sifting, milling or other working of cereals or legumes.
23.04.00.00 cake and other solid residues, whether or not agglomerated in pellets, soybean oil extraction
23.05.00.00 cake and other solid residues, whether or not agglomerated in pellets, from the extraction of groundnut oil
23.06 cake and other solid residues, whether or not agglomerated in pellets, from extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.
23.09.90.00 - Other (Concentrated foods) 23.08.00.00 Vegetable materials and vegetable waste, residues and by-products plants
not agglomerated form of pellets, of a kind used in animal feeding, not elsewhere specified or included
27.11.12.00 Propane 29.22.41.00 - Lysine and its esters; salts thereof. 29.30.40.00 - 31.01.00.00 Methionine fertilizers of animal or vegetable origin, mixed together or chemically treated; Fertilizers produced by the mixing or chemical treatment of animal or vegetable origin. 31.02 Mineral or chemical fertilizers 31.03 Mineral or chemical fertilizers, phosphatic 31.04 Mineral or chemical fertilizers, potassic 31.05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium, other fertilizers 38.08.91 - Insecticides


38.08.92 - 38.08.93 Fungicides - herbicides, anti-sprouting products and plant-growth regulators

Article 06.01.06: 14 °
RATE NUMBER OF THE PRODUCTS

0101 horses, asses, mules and hinnies 0101.10 - Pure-bred breeding: 0101.10 10 - - - Horses 0101.10 20 - - - Donkeys, mules and hinnies 01.02 Live animals of the bovine species. 0102.10 00 - Pure-bred breeding 01.03 Live swine. 0103.10 00 - Pure-bred breeding 01.04 Live sheep or goats. 0104.10 - Of sheep: 0104.1010 - - - Breeding of pure race 0104.20 - Of goats: 0104.2010 - - - Pure-bred breeding 01.05 Roosters, hens, ducks, geese, turkeys and guinea fowls of domestic species. - Weighing not more than 185 g: 0105.11 - - Fowls: 0105.11 10 - - - Breeding of pure race 0105.12 - - Turkeys: 0105.12 10 - - - Breeding of pure race 0105.94 - - Fowls : 0105 94 10 - - - Breeding of pure race 39.26 other articles of plastics and articles of other materials of headings 39.01 to 39.14 3926.20 - Clothing and clothing accessories (including gloves, mittens and mitts) --- 392620.10 gloves, mittens and mitts, specially designed for sport 3926.90 - Other: 3926.90 20 - - - earrings for the identification of farm animals 42.03 Clothing & accessories of leather or composition garment. - Gloves, mittens and mitts: 4203.21 - - Specially designed for the practice of sports 4203.21 10 - - - Handmade (1) 56.08 Knotted netting, tablecloths or in parts, made from twine, cordage or rope ; nets made up fishing nets and other made textile materials. - Of man-made textile materials: 560819 - - Other - - - Handmade (1) 560819.11 ---- Nets specially designed for the practice of sports - - - Other 560819.91 ---- Nets specially designed for practice sports 5608.90 - Other - - - handmade (1) 5608.90 11 ---- fillets specially designed for the practice of sports 5608.90 91 ---- fillets specially designed for the practice of sports 64.02 Other footwear with outer soles and uppers of rubber or plastics - sports footwear: 6402.19 - - Other - - - spiked shoes, cleats 6402.19 21 - - - - handmade (1) 6402.19 29 - - - - Other


6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- Sports footwear:
640319 - - Other:
640319.10 - - - Equipped with spikes or spike
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
- Footwear with outer soles of rubber or plastics:
6404.11 - - sports footwear, shoes called basketball courts, gymnastics, training shoes and the like:
- - - Equipped with spikes or studs
6404.11.11 - - - - handmade (1) || | 6404.11.19 - - - - Other

82.01 spades, shovels, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs of any kind; scythes, sickles, knives hay, grass shears, timber wedges and other agricultural tools, horticulture or forestry in hand. 8201.10 - Spades and shovels 8201.10 10 - - - Handmade (1) 8201.10 90 - - - Other 8201.20 - Forks 8201.20 10 - - - Handmade (1) 8201.20 90 - - - Other 8201.30 - Mattocks, picks, hoes and rakes 8201.30 10 - - - handmade (1) 8201.30 90 - - - Other 8201.40 - Axes, bill hooks and similar hewing tools 8201.40 10 - - - handmade (1) 8201.40 90 - - - Other 8201.50 - secateurs (including poultry shears) to 8201.50 10 hand - - - handmade (1) 8201.50 90 - - - Other 8201.60 - hedge shears, pruning shears and similar tools, handled two hands 8201.60 10 - - - handmade (1) 8201.60 90 - - - Other 8201.90 - Other agricultural tools, horticulture or forestry, hand 8201.90 10 - - - handmade (1) 8201.91 0 - - - Other 84.10 hydraulic turbines, water wheels, and regulators. -Turbines And water wheels 8410.11 00 - - Of a power not exceeding 1000 kW 8410.12 00 - - Of a power exceeding 1000 kW but not exceeding 10 000 KW 8410.13 00 - - Of an output exceeding 10,000 kw 84.13 Pumps for liquids, even with a measuring device; liquid elevators. 84132000 - Hand pumps, other than those of heading No. 84.13.11 or 84.13.19 - Other pumps; liquid elevators: 8413.50 - Other reciprocating positive displacement pumps 841350.10 --- Other reciprocating positive displacement hand pumps 8413.60 - Other rotary positive displacement pumps 841360.10 --- Other rotary positive displacement pumps with human motor 84138100 - - Pumps


84138200 - - Liquid elevators - Parts: 84139100 - - Of pumps 84139200 - - On liquid elevators 84.19 Machinery, not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurising, steaming, drying, evaporating, vaporizing, condensing or cooling other than domestic purposes; non-electric water heaters, instantaneous or storage. - Dryers: 8419.31 00 - - For agricultural products 84 24 Mechanical appliances (whether or not hand operated) for projecting dispersing or spraying liquids or powders; fire extinguishers, charged; spray guns and similar appliances; machines and sand blasting machines, steam jet devices and similar jet. - Other appliances: 8424.81 00 - - For agriculture or horticulture 84.32 Machines, tools and agricultural, horticultural or forestry machinery for preparation or tillage or cultivation; Roller lawn or sports fields. - Harrows, scarifiers, cultivators, weeders, hoes, weeders and hoes: 8432.21 00 - - Disc harrows (harrows) 8432.29 00 - - Other 00 8432.30 - Seeders, planters and transplanters 8432.40 00 - Manure spreaders and fertilizer distributors 8432.80 00 - Other machinery and equipment 84.33 machines, tools and machinery for harvesting or threshing machinery, y
presses straw or fodder; lawnmowers and aucheuses; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.

00 8433.30 - Other machinery 8433.52 forage harvesting equipment - - Other machinery for threshing: 8433.52 90 - - - Other 8433.53 00 - - Machines for harvesting root crops 00 8433.59 - - Other 84.36 Other moving, equipment for agriculture, horticulture, forestry, poultry or bee-keeping, including germination plant fitted with mechanical or thermal equipment incubators and brooders. 00 8436.10 - Machinery for preparing food or animal feedstuffs for 00 8436.21 - - Poultry incubators and brooders 8436.29 00 - - Other 00 8436.80 - Other machinery 8436.91 00 - - Of machinery of poultry 8436.99 00 - - Other 84.37 machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery for milling or processing cereals or dried vegetables, other than machinery farm-type. 8437.10 00 - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables 8437.80 - Other machinery: 8437.8010 - - - In 8090 the mill 8437. - - - Other


84.38 Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of vegetable oils or fats fixed or animal. 8438.50 00 - Machinery for the preparation of meat 8438.60 00 - Machinery for the preparation of fruits or 8438.80 vegetables - Other machinery: 8438.80 10 - - - shellers and pulpers 84.81 Articles, valves and similar appliances for pipes, boilers, tanks, vats or the like, including pressure reducing valves and thermostatic valves
. 84812000 - Valves for oleohydraulic transmissions and tires 84813000 - Valves and valve retainer 84814000 - too- valve open or security 84818000 - Other appliances and similar 84 81 90 00 - Parts 85.01 motors and generators, electric, with excluding generators - AC generators (alternators): 8501.61 00 - - of an output not exceeding 75 kVA 8501.62 00 - - of an output exceeding 75 kVA but not exceeding 375 kVA 8501.63 00 - - Of an output exceeding 375 kVA but not exceeding 750 kVA 8501.64 00 - - Of an output exceeding 750 kVA 85.02 electric generating sets and rotary converters. - Other generating sets: 8502.31 00 - - A wind power 8502.39 10 - - A hydropower 8516.10 - Water heater and immersion heaters 8516.10 10 - - - Solar 85.41 Diodes, transistors and similar semiconductor devices; photosensitive devices in semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; piezoelectric crystals mounted. 8541.40 -Dispositifs photosensitive semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes. 8541.40 10 -Dispositifs photosensitive semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels. 87.01 Tractors 8701.10 00 - Cultivators 8701.90 00 - Other

Article 06.01.06: 17 °
RATE NUMBER OF THE PRODUCTS
38.08.10.10 - - -Insecticides in the form of spirals (mosquitos) 63.04.91.10 - - Mosquito nets impregnated with insecticides.

Article 06.01.06: 20 °
RATE NUMBER OF THE PRODUCTS
27.10.19.21 - - - Kerosene Petroleum.



Article 06.01.06: 21 °

RATE NUMBER DESIGNATION
10.06.10.00 PRODUCTS - Rice in the husk (paddy) 10.06.20.00 - Rice husked (brown) rice 10/06/30 - Rice semi milled or even polished or glazed 10.06. 30.10 --- luxury Rice qualities RL1 and RL2 10.06.30.90 --- Other 10.06.40.00 - Rice broken rice.

Ny tsy sisa misy fiovana.



ANDININY FAHAROA FADITSERANANA


A. Ireo fepetra noraisina tao amin'ny fahezan-Dalana Momba dia ny faditseranana miova sy nofenoina toy izao manaraka izao:

1 Ovana ho izao toa ny ny firafitry andininy faha 23§7:
tokony Raha ho:
Ny sampan-draharahan'ny Faditseranana dia afaka manao fikarohana fanadihadiana sy ny mba hanamarinana Tolotra rehetra Momba ny lazam- bidy izay voalaza na mba ho faditseranana natolotra ny ny fikarohana lazam bidy feno-sy marina. Amin'izany, ireo mpanafatra Anlg dia tsy amin'ny maintsy mifampiraharaha faditseranana, raha tsy izany dia ny azo enjehina araka andalana faha 286 fehezan ny ny-dalana Momba faditseranana. Vakio
:
Ho fampiharana ireo fepetra voalazan'ity andininy ity, ny sampan-draharaha dia manana zo feno haka toky amin'ny fahamarinana, porofo fanambarana atolotra na mba ho fikarohana lazam- bidy ny amin'ny faditseranana.
Amin'izany afaka mangataka dia ny ny amin'ny mpanafatra Anlg atao fanambarana izy mba hanome ireo porofo fanampiny, ao anatin'izany ireo antontan-taratasy porofo na ny hafa manamarina lazam-bidy Nambara mifanaraka amin'ny vidy naloa na tokony ho aloa, narenina araka ny andalana faha 4 andininy ity ity. Raha tsy misy valiny potoana-ara na koa tsy mahafapo ireo porofo natolotra, ny ny fikajiana lazam-bidin'ireo Anlg dia tsy azo atao araka fampiarana ny ny voalaza'ity andininy ity; kajiana kosa izy araka ny ny fampiarana laharana voalazan'ny andininy faha 24.
2 Ampiana andalana faharoa ny andininy faha 153 izay soratana toa izao:
Ankoatra izany, misy fepetra ara-Moraly apetraka amin'ny alalan'ny didy fampiarana an'ireo ho olona ny afaka Mahazo sata ara-toekarena.
3- Foanana ny andininy faha 155 ovana ary ho tao izao manaraka izao:
Rehefa ny Ilaina ANTOKA araka lohateny ity ity, apetraka izany mifanaraka amin'ireo fepetra Raisina amin'ny lohateny faha Va an'ity fehezan- dalana ity izay mitondra lohateny ny hoe "Antoka amin'ny Faditseranana".
4- Ovana ho izao toa ny ny andininy faha fanoratana 175.
tokony Raha ho:
Ireo Anlg dia amin'ny afaka mijanony trano fitahirizana manokana mandritra ny enim bolana-ary azo alavaina indray mandeha amin'ny fe-potoana mitovy.
Vakio
:
Ireo Anlg afaka mijanony dia amin'ny trano fitahirizana manokana mandritra ny herin-ela taona raha indrindra manomboka amin'ny fotoana nandraiketana ny fanambarana ho azy fampidirana Any amin'ny trano fitahirizana. Misy fanalavana enim bolana azo-omena raha misy fangatahana voamarina.
5- Ampiana andalana faharoa ny andininy faha 185 ka toa soratana izao "Nefa rehefa biraon'ny faditserana iray ihany we miandraikitra ireo trano fitahirizana dia tsy ny Ilaina fanambarana famindran-toerana".
6- Soloina ny andalana faha 2 3 sy ny andininy faha 186 amin'ireto andalana voasoratra toa izao ireto:


2. Rehefa tsy maintsy kajiana sy ny haba HETRA amin'ireo Anlg Nisy nangalatra, sy ny haba HETRA ampiarina dia ireo manan-kery tamin'ny fotoana namoahana Anlg farany tamin'ny trano fitahirizana. 3
. Rehefa tsy maintsy kajiana sy ny haba HETRA amin'ireo Anlg nesorina antsokosoko, sy ny haba HETRA ampiarina dia ireo manan-kery amin'ny fotoana nahatratrarana ny fandikan-dalana.
Ireo Anlg noho ny tsy ampy fampiasana nahazo alalana noho ny ny Antony ara-boajanahary dia tsy mandoa haba sy HETRA.
7- Foanana amin'ny andalana 1 ny ny teny 187 andininy faha hoe "na ireo Fanovana"
8- Ampiana andalana faharoa ny andininy 190- 1 izay soratana toa izao:
fampiarana ny amin'ny andalana eo ambony, ny amin'ny Tanjona fanafarana Anlg Mahazo ny ny sata Fidirana mandritra fotoana voafetra dia ireto manaraka ireto:
- Anlg natokana aseho ampiasaina na amin'ny fampirantiana, foara, kongresy na fihetsiketsehana mitovy amin'izany, || | - Anlg matianina - Kaontenera, palety, fonosana, santionany na Anlg hafa nafarana mifandraika amin'ny
fihetsehana ara-barotra - Anlg nafarana ao anatin'ny sehatra famokarana - Anlg nafarana noho ny antony panabeazana ara-ara -tsiantifika ny ara-java-kanto - Anlg manokan'ireo mpandeha sy ireo Anlg nafarana noho ny antony ara-panatanjahan-
tena - Anlg natokana hanaovana fampielezan kevitra-ara-pizahan-tany - Anlg nafarana noho ny antony maha-olona - Fitaovam-pitanterana - biby.

Didim-pitondrana raisin'ny Minisitra misahana ny ny faditseranana No. mamaritra fepetra hampiasana ny amin'ny sata Fidirana fotoana voafetra ho an'ireo tranga voalaza etsy ambony ireo.
9- Foanana ny amin'ny andalana faha 2 andininy faha 190 ary soloina amin'izao andalana faha 2 vaovao izao. 2. Ny-fanomezan dalana hampiasan ny ny sata fampidirana mandritra fotoana voafetra omena
dia amin'ny alalan'ny fanapahana raisin'ny Tale Jeneralin'ny Faditseranana. Na izany aza dia misy andinin dalana-na izay lalana fampiarana mametra ny ny ny fakana hevitry Minisitera voakasika alohan'ny fanomezana fahazoan-dalana.
Rehefa tsy feno ireo fepetra voalazan'ny didim-pitondrana voalaza etsy etsy amin'ny andalana 1 ambony na ho an'ireo fitaovana natokana amin'ny asa vaventy, ny ny fampidirana mandritra fotoana voafetra dia omena fa ny ampahan'ny haba sy HETRA tokony aloa ihany No. miantona.
10- Ovana ny ny fanoratana andininy faha 191.
tokony Raha ho:
Mba ahazo ny ny sata fampidirana mandritra fotoana voafetra, ireo mpanafatra Anlg dia tsy izay maintsy mametraka taratasy fiantohana anekeny fa: b
) Averina aondrana na apetraka Any main'ny trano fitahirizana ireo Anlg nafarana mandritra ny fotoana voafetra, ary roa izany dia ao anatin'ny ambinifolo volana; io io dia potoana fe-azo alavain'ny sampan-draharaha rehefa misy fangatahana misy Antony Mazava ataon'ny voakasika. Vakio
:
Mba ahazo ny ny sata fampidirana mandritra fotoana voafetra, raha tsy manana hoe "ATA Carnets" na "CPD carnet" ireo mpanafatra Anlg dia tsy izay maintsy mametraka taratasy fiantohana anekeny fa:


B) Averina aondrana na apetraka Any main'ny trano fitahirizana ireo Anlg nafarana mandritra ny fotoana voafetra, ary roa izany dia ao anatin'ny ambinifolo volana; io io dia potoana fe-azo alavain'ny sampan-draharaha rehefa misy fangatahana misy Antony Mazava ataon'ny voakasika.
(Ny tsy sisa misy fiovana).


11- Foanana ny amin'ny andalana voalohany andininy faha 194 ary soloina andalana hafa soratana tao izao:
1 sata fanatsarana Ny ny enti-mamokatra dia ahafahana manao Fanovana, fanamboarana fanampiana ny ny asa tanana year-ho:
1.1. An'ireo Anlg nafarana natokana ka ho amin'ny aondrana endrika vokatra Takalo, rehefa tsy iaran'ny haba sy ny HETRA ireo fepetra mikasika ny politika ara-barotra ireo Anlg ireo;
1.2. An'ireo Anlg napetraka tamin'ny sata ara-toekarena ao amin'ny faditseranana hafa.
Sata Ity ity dia ahafahana ihany mampiasa koa izay tsy hita ireo Anlg ao amin'ny vokatra Takalo ahafanana fa ny manamora indray kosa ny fahazoana ilay vokatra, na na dia manjavoana tanteraka aza izy amin'ny ampahany amin'izany. Ireny Anlg ireny dia raiketiny Anaty lisitra ferana amin'ny alalan'ny didim-pitondrana raisin'ny minisitra misahana ny ny faditseranana aorian'ny hevitry minisitera voakasika mivantana.

12- Foanana ny ny 2 andalana faha andininy faha 194 ary soloina andalana faha 2 vaovao.
2 Ny amin'ny sata dalana fahazoan-ho enti-ny fanatsarana mamokatra dia omen'ny Tale Jeneralin'ny Faditseranana:
- Ho an'ireo olona mipetraka eto Madagasikara, manana ny amin'ny fitaovana rehetra Ilaina Fanovana, fanatsarana asa na fanampiana year-tanana na koa izany ho an'ireo afaka manana amin'ny alalan'ny fampanaovana izany olon-kafa;
- Ho an'ireo Anlg nafarana azo fantarina ka ao anatin'ilay vokatra Takalo.
Mety hisy fepetra hafa apetraka amin'ny didy fampiarana ho na an'ireo Anlg manahirana misy lanjany ara-stratejika.
Raha tsy misy Fanovana omen'ny Tale jeneralin'ny faditseranana, ny fe-potoana ambony indrindra azon'nt Anlg ijanonana amin'ny sata fanatsarana ny enti-mamokatra dia roa ambinifolo volana isaina manomboka amin'ny daty nandraiketana ny fanambarana fanafarana .

13- Ovàna fanoratana ny ny ny 4 andalana faha andininy faha 194
tokony Raha ho:
4. Ireny Anlg ireny, rehefa novana avy ny asa natsaraina nasiana year-Tanana, dia tsy maintsy, raha tsy misy fahazoan-dalana nomen'ny Take Jeneralin'ny Faditseranana, aondrana ny amin'ny Alefa Any trano fitahirizana Anlg alohan'ny fiafaranan ' fe-ny amin'ny potoana voalaza andalana faha 2 etsy ambony. "Vakio
:
4. Ireny Anlg ireny, rehefa avy Novana, natsaraina ny asa nasiana year-Tanana, dia tsy maintsy, raha tsy misy fahazoan-dalana nomen'ny Take Jeneralin'ny Faditseranana, na na aondrana Alefa amin'ny sata natokana ho an'ny trano fitahirizana Anlg alohan'ny fiafaranan'ny fe-potoana voalaza amin'ny andalana faha 2 etsy ambony.



14- Ovana fanoratana ny ny ny 5 andalana faha andininy faha 194
tokony Raha ho:

Rehefa tapitra ny fe-potoana nahazoana alalana ka tsy mbola naondrana, nalefa jifaina ho na amin'ny napetraka Any trano fitehirizana ny Anlg nafarana dia tsy maintsy aloa ireny haba sy HETRA tokony naloa noho ny azy fanafarana ireny. Vakio
:
Rehefa tapitra ny fe-potoana nahazoana alalana ka tsy mbola naondrana, nalefa jifaina ho na amin'ny napetraka Any trano fitehirizana ny vokatra Takalo dia tsy maintsy aloa ireny haba na sy HETRA tokony naloa noho ny azy fanafarana ireny.
15- Ovana fanoratana ny ny ny 2 andalana faha andininy faha 195:
tokony Raha ho:
Ireo voalaza rehetra mifandraika ny amin'ny famaranana fanambarana nataon'ny mpiantoka dia amarinin'ny sampan-ao draharaha anatin 'ny tsy fotoana mihoatra ny ny roa volana manaraka daty nandraiketana year-ny tsoratra fanambarana ho fanondranana napetraka aorian'ny sata fanatsarana ny enti-mamokatra. Vakio
:
Ireo voalaza rehetra mifandraika ny amin'ny famaranana fanambarana nataon'ny mpiantoka dia amarinin'ny sampan-draharaha amin'ny fotoana anaovana fanambarana ho fanondranana napetraka aorian'ny sata fanatsarana ny enti-mamokatra.
16- Foanana andalana farany ny ny amin'ny paragrafy andininy faha 196.
17- Foronina ny Lohateny Va tononina hoe "FIANTOHANA amin'ny FADITSERANANA"
230 bis: Ny sampan-draharaha dia ny faditseranana afaka mitaky fanaovana antoka ny ny mba hiantohana fanatanterahana Adidy voalazan'ity Fehezan dalana-ity.
Ny fitrosana ahafahana Anlg maka dia tsy ny amintsy apetraka araka andininy faha 126 voalazan'ity fehezan dalana-ity mba hiantohana sy ny haba HETRA tokony aloa mifanaraka ny amin'ny fakana Anlg ary alohan'ny fikajiana sy ny haba HETRA.
Misy antoka ho an'ny raharaha samihafa tsy mba maintsy apetraka hiantohana fandoavana ny ny haba na ho sy HETRA fanatanterahana ireo fombafomba samihafa, indrindra mahakasika na ny fanondranana fanondranana indray Anlg anatin'ny fampiasana ao ny ny fitaomana Anlg na sata arabic toekarena amin'ny faditseranana.
Misy ihany karazana antoka koa tsy ho maintsy atao an'ny raharaha hafa voalazan'ireo andininy faha 78, 90 sy 111 an'ity fehezan dalana-ity.
230 ter: Ny sampan-draharaha dia manome alalana, araka sy ny fangatahana araka ny ny fepetra apetraky fanapahana raisin'ny Tale Jeneralin'ny Faditseranana, fa ny antoka dia atao handrakotra raharaha maromaro andoavana na haba mety andoavana sy HETRA.
230 c: Ny faditseranana No. mametra ny amin'ny sandan'ny antoka haavo mitovy amin'ny:
- Sora-bola voamarina sy ny haba HETRA tokony aloa, rehefa mahakasika antoka isaky na ny ny raharaha fiantohana ataon'ny olona;
- Sora-bola kajiana miainga amin'ny fotoana Raisina ho fototra araka ny fanapahana avoakan'ny Tale Jeneralin'ny faditseranana, rehefa mahakasika antoka iombonana.
230 d: Rehefa Ilaina ny ny antoka araka fepetra voalazan'ity fehezan dalana-ity dia atao antoka an'ny banky izany na sora-bola mivaingana.
Ny olona didiana hanome antoka dia ny iray afaka mifidy amin'ireo fomba roa ireo rehefa eken'ny faditseranana izany.


Ny antoka omena dia ho sy sahanina iandraiketan'ny Mpitaky volan'ny faditseranana izay manana ny amin'ny andraikitra sora-bola voalaza sady mitandro ny ny fanatanterahana didy mivoaka.
Ny antoka rehetra dia ny mitombona mandritra fe-potoana voalaza ao amin'ny taratasy mametraka azy.
230 ce: a) Misy Fahafahana tsy ho ametraka antoka azo Ekena an'ireo Mahazo mampiasa olona ny sata ara-toekarena araka ireto fepetra manaraka ireto:
- Ho an'ny sampan-draharaha miankina amin'ny Governemanta,
- Ho an'ny Mpandraharaha ara-toe-karena nankatoavina,
- Ho an'ny Anlg tsy mandoha haba HETRA sy amin'ny fanafarana,
- Ho ho an'ny fanafarana Akora mijanona fananan'ny mpanome avy Any ivelany nakatoavin'ny ka sampan-draharahan'ny faditseranana izany ao anatin'ny fifanarahana arabic kasa.
B) Ny faditserana dia afaka, araka ny ny didy fampiarana manokana mikasika sata ara-toekarena, tsy avy amin'ny mitaky afatsy fanekena mpampiasa sata ara-toe-karena dia tsy rehefa misy atahorana ny fahatanterahan'ireo didy mifandraika amin ' ny sata.
C) Na izany aza dia tsy ANEFA Mahazo omena ny tsy ny fametrahana antoka raharaha mahakasika Anlg atahorana hisy hosoka ambony.
230 f: Rehefa misy antoka napetraka, ny ny fanalana antoka dia omen'ny faditseranana rehefa tanteraka ireo fepetra nitakiana ilay antoka.
230 novies Ny fombafomba fanatanterahana ireo andinin-dalana voalaza amin'ity lohateny ity dia amin'ny Raisina didy fampiharana.
18- Foanana ireo andininy faha hatramin'ny 200 203 200 ka ovàna andininy faha vaovao
Andininy faha 200 (vaovao)

1. ny fanondranana miserana dia ny sata Mamela fivoahan'ny Anlg ivelan'ny ny tany voafaritry faditseranana Malagasy, ka ny ny mihantona fandoavana haba sy HETRA amin 'ny ny fanondranana ary fepetra fandrarana ara toekarena mihatra aminy:
d) ho an'ireo izay tsy Anlg hampiasaina misy Fanovana Any ivelan'i Madagasikara;
E) ho an'ireo Anlg natokana hampiasain'ny tompony izay monina eto Madagasikara NEFA nifindra monina mandritra ny fotoana Fohy Any ivelany;
F) izay ho an'ireo Anlg tokony hatakalo Anlg mitovy aminy Any ivelany.
2. ireo Anlg naondrana miserana ireo dia soloina Anlg tena mitovy aminy an'ireo izay ho na natakalo Averina ampidirina indray tsy misy Fanovana, ka ny ny Sampandraharahan'ny Faditseranana No. mametra fotoana hanaovana izany. Misy fanalavam-potoana azo atao indray mandeha ho an'ireo izay manana Antony husband pototra. 3
. ny fampidirana indray ireo Anlg nahondrana miserana dia tsy andoavana Haba sy Hetra ka raha toa mahafeno ireo fepetra voalaza etsy ambony ireo.
4. raha tsy ny voahaja fe-potoana hamerenana indray ireo Anlg naondrana miserana heverina dia ho toy ny naondrana tanteraka izy ireo tokony hanaraka ny fepetra takian'ny satan'ny fanondranana;
5. ny fepetra fampiharana andinin-ity ity Dalana dia ho amin'ny faritana fehezan-Dalana;
19- Foanana ny Toko X mivaky hoe "fampidirana sy fanondranana miserana ireo entan'ny mpandeha" ao amin'ny Lohateny V "Fandalovana sy ara-sata toekarenan 'ny Faditseranana".
20- Ovàna ny ny fanoratana andininy faha 250.


Raha ka toa Ny Fahafahana Mahazo ny sata famerenana natokana dia izay ho an'ireo nanondrana ny
Anlg ihany. Ny ny fangatahana fampidirana indray ireo Anlg ireo dia tsy ao maintsy atao anatin'ny roa taona aorian'ny fanondranana azy ireo.
Vakio hoe: Ny Fahafahana Mahazo ny sata famerenana natokana dia izay ho an'ireo nanondrana ny
Anlg ihany. Ny ny fangatahana fampidirana indray ireo Anlg ireo dia tsy ao maintsy atao anatin'ny roa taona aorian'ny fanondranana azy ireo farafahatarany.
21- Foanana fepetra ny ny 2 voalazan'ny andalana faha andininy faha 240 ovàna ary ho toa izao
manaraka izao. Ny fepetra fampiarana andininy ity ity dia amin'ny Avoaka didim-pitondrana raisin'ny Minisitra
misahana ny faditseranana. Ireo Vondrona Iraisam-pirenena ofisialy voalazan'ny andalana voalohany etsy ambony ferana dia amin'ny fitsipika anatiny ara-panjakana raisin'ny Ministeran'ny raharaham- bahiny. Toa izany koa ireo fikambanan atao asa soa dia tsy maintsy ankatoavin'ny Ministera misahana ny mponina.
22- Soloina ho tahaka izao ny ny fanoratana andininy faha 319: 1
- Ho-an'ny fandikan dalana rehetra nanaovana fitanana year-tsoratra ny hafa zavatra mifandraika amin'izany azo ampiarina dia avy ny iray hatrany amin 'ireto fepetra ara-ho panjakana ireto fiantohana fandoavana ny ny haba sy ny tsy HETRA saika very naloa mihitsy sy ireo Sazy ara-bola mifandraika amin'izany:
a) - famerana sy ny fanafarana fanondranana Anlg; b) - Fanakatonana mandritra ny tsy izay fotoana voafetra tokony hihoatra ny telo volana ireo
toerana, trano fanefana, trano fanamboarana, trana fitahirizana ny fametrahan'entan'ilay mpandika lalana. Amin'izany, dia ny faditseranana afaka mametraka fira-na mainty mampiasa fomba fanakantonana hafa.
Fepetra Io io rehefa nampandrenesana ny avy eo amin'ny Andrim-panjakana toerana iasana na ny ny tena mpisolo Fanjakana eo amin'ny faritra, dia ny azo tononina araka fanapahana raisin'ny Minisitra misahana ny ny faditseranana izay afaka mamindra Any fahefana amin'ny:
- Lehiben'ny Sampan-draharaha misahana ady ny amin'ny hosoka na ny ho amin'ny raharaha fitsarana rehefa tsy mihoatra ny ny iray volana fanakatonana,
- Tale misahana ady ny amin'ny hosoka , rehefa tsy mihoatra ny ny roa volana fanakatonanana; - Tale Jeneralin'ny Faditseranana rehefa tsy mihoatra ny ny telo volana fanakatonana.
23- Solona ny ny fanoratana andininy faha 325 ary arafitra toy izao manaraka izao: amin'ny fahatrarana fandikan-dalana amin'ny faditseranana, ireo fitaovam pitanterana-sy ny tsy izay
Anlg voakasika tokony notanana, na antotan- taratasy izay azo tazonina mety Ilaina dia ho fiantohana ny Sazy mety hiatra, ary raha tsy izany tanana misy antoka na bola fandrotsahana antoka arabic ny Sazy mety ho tononina.
24- Ampiana andalana faharoa ny andininy faha 351 ary soratana toy izao manaraka izao:

Nefa kosa amin'ny sata ara-toe-karena amin'ny Faditseranana, ny banky fiantohana omen'ny dia ny afaka mizaka ankapobe na haba sy ny ampahan'ny HETRA nihantona izayn ao dia anatin'ny fetran'ny sora -bola niantohana araka ny fepetra voalazan'ny didy fampiarana. Ny zana-bola na noho ny fahatarana ireo flew hafa tokony ho ho takiana Miaraka amin'ireo mety Sazy ara-bola tononina amin'ilay voakasika voalohany.
25-Solona ny andalana e) ny ny 2 paragrafy faha andininy faha 360
tokony Raha ho e) Ireo fahampiana mahakasika tsy ny ny habetsaky Anlg mipetraka amin'ny sata ara-toe-
karena. Vakio:
e) Ireo fahampiana tsy avy amin'ny fakana Anlg antsokosoka mipetraka Any amin'ny sata ara-toe- karena.
Ny tsy sisa misy fiovana.



B. Novana nampiana sy ny toy izao manaraka izao Lazam-Bidin'ny Faditseranana:

1. Fampitoviana ny tahan'ny Haba-tseranana (DD) mahakasika sy ny ny milina fitaovam- pamokarana:

TARIFF No. DESCRIPTION OF PRODUCTS TO READ UQN

PLACE DD DD VAT VAT
84.02 Steam boilers (steam generator) other than boilers for central heating designed to produce the both hot water and low pressure steam; boilers "superheated water".
- Steam boilers
8402.19 - - Other steam boilers, including hybrid boilers:

8402.19 20 - - - Marine boilers kg 10 20 May 20
85.14 Industrial electric laboratory furnaces and ovens, including those functioning by induction or dielectric loss; other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
8514.40 00 - Other apparatus for the heat treatment of materials by induction or dielectric loss u 10 May 20 20 84.50 Machines
washing machine with even drier.
- Machine with a capacity expressed as dry linen not exceeding 10 kg: 8450.11
00 - - Fully-automatic machines u 20 20 5 20 00
8450.12 - - Other machines, with built-in centrifugal drier u 20 20 5 20 00
8450.19 - - other u 20 20 5 20
84.51 machinery (other than machines of heading 84- 50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating son, fabrics or textiles and machines for coating fabric or other support used in the manufacture of coverslips flooring such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.
- Drying machines: 8451.21
00 - - On a unit capacity in dry laundry weight not exceeding 10 kg u 10 20 May 20
8451.40 - Machines for washing, bleaching or dyeing:


TARIFF No. DESCRIPTION OF PRODUCTS UQN
READ IN PLACE
DD DD VAT VAT
8451.40 20 - - - centrifuges other than domestic use centrifuges u
10 May 20 20 8451.50 00 - machines for reeling, unreeling, folding, cutting or pinking u tissue 10 May 20 20
84.52 sewing machines, other than machine-sewing of heading 84.40; furniture, bases and covers specially designed for sewing machines; needles for sewing machines.
00 8469.00 Typewriters other than printers of heading 84.43; machines for word processing u 10 20 May 20 00
8452.10 - Sewing machines of the household type u 10 20 May 20
84.70 Calculating machines and pocket machines for recording, reproducing and displaying information, with calculating functions; accounting machines, franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers.

00 8470.10 - Electronic calculators capable of operation without an external source of electric power and pocket machines with calculating functions of recording, reproducing and displaying information u 10 20 May 20
- Other electronic calculating machines: 8470.21
00 - - Incorporating a printing device u 10 20 May 20 00
8470.29 - - Other u 10 20 May 20 00
8470.30 - Other calculating machines u 10 May 20
8470.50 20 00 - Cash registers u
10 May 20 20 8470.90 00 - Other u 10 20 May 20
2. Fandrindrana ny tahan'ny Haba-tseranana mahakasika sy ny ny milina fitaovam pamokarana-eo amin'ny
sehatra fiompiana sy ny fambolena ary sehatr'ireo Orinasa mpanodina ny avy amin'ny vokatra azo fiompiana sy fambolena:

TARIFF No. DESCRIPTION OF PRODUCTS UQN

READ INSTEAD OF DD DD VAT VAT
01.05 Roosters, hens, ducks, geese, turkeys and guinea fowls of domestic species.
- Weighing not more than 185 g:
0105.11 - - Fowls:


TARIFF No. DESCRIPTION OF PRODUCTS TO READ UQN

PLACE DD DD VAT VAT
0105.11 90 - - - Other u 20 ex ex ex
05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption
- Other:
0511.91 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:
0511.91 10 - - - Eggs and milt of fish or shellfish inedible, living and fertilized for breeding (fry) 5 kg ex ex ex
0511.91 20 - - - Embryos of animals, live, to the frozen state, for implantation in another female carriers kg 5 Free 20 Free 20
0511.91 30 - - - Other animal seeds, inedible, for breeding kg 5 Free 20 Free 20 | || 3. Fanamboarana ny tahan'ny Haba-tseranana mahakasika ireo milina famokarana herin'aratra rehetra
3.1. Fanafahana ny tahan'ny Haba-tseranana sy ny ny zana-VAT mahakasika tsokajy manaraka ireto
:
TARIFF No. DESCRIPTION OF PRODUCTS UQN
RATHER READ
DD DD VAT VAT
8410 hydraulic turbines, water wheels, and regulators.
- Hydraulic turbines and water wheels
8410.11 00 - Of a power not exceeding 1000 kW u May 20 ex ex
8410.12 00 - Of a power exceeding 1000 kW but not exceeding 10 000 KW u May 20 ex ex
00 8410.13 - of an output exceeding 10,000 kw u May 20 ex ex
85.01 motors and generators, electric, excluding generators.
- AC generators (alternators):
8501.61 00 - - Of an output not exceeding 75 kVA u May 20 ex ex
8501.62 00 - - Of an output exceeding 75 kVA but not exceeding not 375 kVA u May 20 ex ex


TARIFF No. DESCRIPTION OF PRODUCTS TO READ UQN PLACE
8501.63 00 - - Of an output exceeding 375 kVA but not exceeding 750 kVA u May 20
8501.64 ex ex 00 - - In output exceeding 750 kVA u
May 20 ex ex 8516.10 - water heater and immersion heaters.
8516.10 10 - - - 20 20 Solar u ex ex
3.2. Famoronana zana-tsokajy amin'ny lazam-bidy manokana mahakasika ireo Angovo azo avaozina
:
TARIFF No. DESCRIPTION OF PRODUCTS DD UQN VAT
85.07 Electric accumulators, including separators, even a square or rectangular shape .
8507.80 - Other accumulators 8507.80
10 - - - Stationary batteries from 2V to 6V with a capacity greater than 200 amp / hour u
8507.80 ex 20 90 - - - Other 10 20 u

85.39 Lamps and Electric filament or discharge, including the said articles "including sealed beam" and ultraviolet or infrared lamps; arc lamps.
- Other lamps and incandescent tubes, excluding ultraviolet or infrared rays
8539.21 - - Halogen, tungsten.
853921.10 - - - of a power do not exceed 30 W u ex 853921.90
20 - - - Other u 20 October
4. Fanafahana ny Haban-tseranana:
4.1. Amin'ireo "antibiotics"

TARIFF No. DESCRIPTION OF PRODUCTS UQN
RATHER READ
DD DD VAT VAT

2941.10 29.41 Antibiotics 00 - Penicillins and their derivatives with a pénicilliniques acid structure; salts thereof kg 5 Free 20 Free 20 2941.20 00
- Streptomycins and their derivatives; salts thereof. kg 5 Free 20 Free 20


TARIFF No. DESCRIPTION OF PRODUCTS TO READ UQN PLACE
00 2941.30 - Tetracyclines and their derivatives; salts thereof kg 5 Free 20 Free 20 00
2941.40 - Chloramphenicol and its derivatives; salts thereof kg 5 Free 20 Free 20 00
2941.50 - Erythromycin and its derivatives; salts thereof. kg 5 Free 20 Free 20
2941.90 00 - Other kg 5 Free 20 Free 20
4.2. Amin'ireo fitaovana sy amin'ny milina ampiasaina lafiny fitsaboana:
N * RATE DESIGNATION OF PRODUCTS UQN

READ INSTEAD OF DD DD VAT VAT
90.18 Instruments and appliances used in medical, surgical , dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight.
- Electrodiagnostic devices (including apparatus for functional exploratory or monitoring of physiological parameters): 9018.11
00 - - Electrocardiographs u
May 20 ex 20 9018.12 00 - - diagnostic devices for ultrasonic scanning (scanner ) u
May 20 ex 20 9018.13 00 - - diagnostic Devices magnetic resonance visualization u
May 20 ex 20 9018.14 00 - - scintigraphy devices u
May 20 ex 20 00 9018.19 - - Other u May 20 ex 20
9018.20 00 - ultraviolet or infrared ray apparatus u May 20 ex 20
- Syringes, needles, catheters, cannulae and the like: 9018.31
00 - - Syringes, with or without needles u
May 20 ex 20 9018.32 00 - - Tubular metal needles and needles for sutures u May 20 ex 20
9018.39.00 - - Other u May 20 ex 20
- Other instruments and appliances, used in dental sciences: 9018.41
00 - - Dental drill engines, combined on a single base with other dental equipment u
May 20 ex 20 00 9018.49 - - Other u May 20
9018.50 ex 20 00 - Other instruments and ophthalmology devices u
October 20 ex 20 00 9018.90 - Other instruments and apparatus ex 20 u October 20
90.19 Mechano-therapy appliances; massagers; psychological aptitude-testing apparatus; ozonorapie devices, oxygen therapy, aerosol respirators resuscitation and other respiratory therapy equipment.
00 9019.10 - Mechano-therapy appliances; massagers; psychotechnics devices u
May 20 ex 20 00 9019.20 - Appliances ozone therapy, oxygen therapy, aerosol respirators and resuscitation
u
May 20 ex 20

N * RATE OF DESIGNATION UQN PRODUCTS TO READ

PLACE DD DD VAT VAT
other respiratory therapy equipment 9020.00
00 Other breathing appliances and gas masks, excluding protective masks having neither mechanisms and replaceable filters u May 20 ex 20

90.21 Orthopaedic appliances, including belts and surgical bandages and crutches; splints and other fracture appliances products; articles and prosthetic appliances; devices to facilitate the hearing to the deaf and other appliances in hand, carry on or implanted in the body, to compensate for a defect or disability.
00 9021.10 - Orthopedic or fracture appliances u Oct. 20 ex 20
- Articles and dental fittings 9021.21
00 - - Artificial teeth u
October 20 ex 20 9021.29 00 - - Other ex 20 u October 20
- Other products and prosthetic
9021.31 00 - - Artificial joints u
October 20 ex 20 9021.39.00 - - Other u 20 October ex 9021 40 00 20
- Equipment to facilitate the hearing to the deaf , excluding parts u and Fixtures 10 ex 20 20 00
9021.50 - Pacemakers, excluding parts u and Fixtures 10 20 ex 20
9021.90 00 - Other u Oct. 20 ex 20 || | 90.22 X-ray equipment and apparatus using alpha, beta or gamma, not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators , high tension generators, control panels and desks, screens, tables, chairs and the like examination or treatment.
- X-ray apparatus, not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus.
9022.12 00 - - tomography devices controlled by an automatic data processing u
May 20 ex 20 9022.13 00 - - Other, for dental u May 20 ex 20 00
9022.14 - - other, for medical, surgical or veterinary uses u
May 20 ex 20 9022.19 00 - - for other uses u May 20 ex 20
- Devices using alpha, beta or gamma, not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus.
9022.21 00 - - A medical, surgical, dental or veterinary u
May 20 ex 20 9022.29 00 - - For other uses u
May 20 ex 20 00 9022.30 - X-ray tubes u May 20 ex
20 00 9022.90 - Other, including parts u and Fixtures 10 20 ex 20


N * RATE OF DESIGNATION UQN PRODUCTS TO READ

PLACE DD DD VAT VAT
9023.00 00 Instruments, apparatus and models designed for demonstrational purposes (in education or exhibitions, for example) not for other uses u 5 20 ex 20
5. Fampihenana ny tahan'ny Haba-ho tseranana an'ireto zana-tsokajy manaraka ireto (fampitoviana
ny haba-tseranana voalaza ao amin'ny LF 2010)

No. RATE OF THE PRODUCTS IN UQN

READ PLACE DD DD VAT VAT
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- sports footwear:
640319 - - Other:
640319.10 - - - Equipped with spikes or spike 2u 20 20 ex ex
64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and textile uppers
- Footwear with outer soles of rubber or plastics:
6404.11 - - Sports footwear, footwear called basketball courts, gymnastics, training shoes and the like:
- - - Equipped with spikes or studs
6404.11 11 - - - - Handmade (1) 2u 20 20 ex ex
6404.11 19 - - - - Other 2u 20 20 ex ex
6. Fanovana ireo fepetra Ilaina amin'ny fanasokajiana ireo akoran-javatra sasantsany:
Raha toa ka:

No. RATE OF THE PRODUCTS UQN DD 4803.00 VAT
paper of a kind used for toilet paper, facial towel to towel, towel or similar paper for household, hygiene or toilet, cellulose wadding and webs of cellulose fiber same creped, crinkled, embossed, perforated, surface-colored, surface-decorated or printed, in rolls or sheets.

480300.10 - - - Cellulose wadding used in the manufacture of hygiene and allied products (1) May 20 Kg
480300.20 - - - Cellulose wadding 21 g / m², used for making paper hygienic, presented in reel 1 m or more in diameter and 1 m and width (2) May 20 kg
Explanatory Notes.
(. 1) To be classified under heading No. 4803.00 10, the case of products must meet both the following conditions:



No. RATE OF THE PRODUCTS UQN DD VAT - be exclusively used as raw materials and inputs in the allied products industries;
- Do not be put up for retail sale;
- Be imported directly by the industries concerned.
(2) To be classified under heading No. 4803.00 20 s, the products of this kind must meet both the following conditions:
- designed in accordance with the wording of those subheadings;
- Be imported directly by the industries concerned.
Vakiana hoe:
No. RATE OF THE PRODUCTS UQN DD 4803.00 VAT
paper of a kind used for toilet paper, facial towel to towel, towel or similar paper for household use, of or sanitary, cellulose wadding and webs of cellulose fiber same creped, crinkled, embossed, perforated, surface-colored, surface-decorated or printed, in rolls or sheets.

480300.10 - - - Cellulose wadding used in the manufacture of hygiene and allied products (1) May 20 Kg
480300.20 - - - Cellulose wadding 16 g / m², used for making paper hygienic, presented in reel 1 m or more in diameter and 1 m and width (2) May 20 kg
Explanatory Notes.
(. 1) To be classified under heading No. 4803.00 10, the case of products must meet both the following conditions:
- be exclusively used as raw materials and inputs in industries;
- Do not be put up for retail sale;
- Be imported directly by the industries concerned.
(2) To be classified under heading No. 4803.00 20 s, the products of this kind must meet both the following conditions:
- be designed in accordance with the wording of that subheading;
- Be imported directly by the industries concerned.


7. Fanambarana sy Famoronana zana-tsokajy
7.1. Fanambarana zana-tsokajy:
Raha toa ka:
No. TARIFF DESIGNATION OF PRODUCTS DD UQN
VAT 7020.00 Other articles of glass.
- - - Other: 7020.00
91 - - - - Bottles Kg October 20
7020.00 99 - - - - Other 20 20 Kg
Vakiana hoe:


No. TARIFF DESIGNATION OF PRODUCTS DD UQN
VAT 7020.00 Other articles of glass.
702000.90 - - - Other: Kg 20 20
7.2. Famoronana zana-tsokajy:
No. RATE OF THE PRODUCTS UQN DD VAT
7013 Glassware for the service of the table, kitchen, toilet, office, indoor decoration or similar purposes, other than those of heading 70.10 or 70.18.

7013.99 - - Other:
701399.10 - - - Bottles U 10 20
701399.90 - - - Other 20 20 U
8412.80 - Other ---
841280.10 engines or wind Aeolians U ex
841280.90 20 --- Other 20 U 5


8. Fivakisana zana-tsokajy
No. TARIFF DESIGNATION OF PRODUCTS DD UQN VAT
85.41 Diodes, transistors and similar semiconductor devices; photosensitive devices in semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; piezoelectric crystals mounted.
8541.40 - Photosensitive Devices semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels. ; light-emitting diodes.
8541 40 10 - - - sensitive devices in semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels. u
20 ex 8541 40 20 - - - u light emitting diodes 10 20

9. Fanafahana ny amin'ny tataom haba-bidy (VAT) amin'ireto Anlg ireto:
No. RATE OF DESIGNATION UQN PRODUCTS INSTEAD OF
READ DD DD VAT VAT
85.02 Electric generating sets and rotary converters.
- Other generators:

8502.31 00 - - A wind u ex ex ex
20 8502.39 10 - - A hydropower u 20 ex ex ex
85.41 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells


No. RATE OF DESIGNATION UQN PRODUCTS TO BE READ
DD DD VAT VAT not assembled in modules or made up into panels; light emitting diodes; piezoelectric crystals mounted.
8541.40 - Photosensitive Devices semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels. ;
light emitting diodes 8541 40 10 - - - sensitive devices in semiconductor, including photovoltaic cells whether or not assembled in modules or made up into panels. u 20 ex ex ex

Ny tsy sisa misy fiovana.



II - FIFANDANJANA ANKAPOBEN'NY LALANA MIFEHY NY FITANTANAM-BOLAM-PANJAKANA amin'ny Taona
2011

ANDININY FAHA-3
Ny vokatra sy ny flew miditra azo ampiharina amin'ny Tetibola amin'ny taona 2011 vinavinaina dia ho 2 889 076 582 000 ariary araka ny tabilao manaraka etoana:
arivo MGA FANONDROANA PLF 2011
FAMPANDEHANAN-DRAHARAHA 2472176582 - Vola miditra avy amin'ny HETRA 2310085400 - Vola miditra ankoatry ny HETRA 107 187 929 - Fanampiana ara-bola tsy Averina 54,303,253 - Vola miditra avy amin'ny fisitahan ' ny Fanjakana 0 - Vola miditra manokana 600,000 - Renivola miditra (MDRI - IMF) BOLA-FAMPIASAM 0 416 900 000 - Fanampiana avy Any ivelany / FFBP 416 900 000
FITAMBARANY 2889076582
Ny antsipiriany dia hatovana amin 'lalana ity ity.



ANDININY FAHA-4 Ny ny fara-fahabetsaky Sora-bola-anomezan Dalana, ho amin'ny an'ny zana-bola trosa ivelany, ny
Andrimpanjakana, ny manan-ho Entin 'ireo Minisitera, ny hafa fandaniana ny fanomezana ho an'ny Kaominina
ary ny ho amin'ny Fandaniana fampiasam-Bolam-panjakana (Famatsiam-bola anatiny sy ivelany) ao amin'ny
Tetibola Ankapobe amin'ny taona dia mitentina 2011 3277771 079 756 ariary.


ANDININY FAHA-5 Ao anatin'io fetra faratampony io dia amin'ny sokafana taona 2011 ny sorabola izay ampiharina:
- Hatramin'ny 174 035 696 756 ariary ho an'ny zana-bolan'ny trosa. - Hatramin'ny 3 103 735 383 000 ariary ho an'ireo Andrim-sy panjakana minisitera, izany hoe: MGA arivo
ANDRIM-PANJAKANA / MINISITERA KARAMA FAMPANDEHANAN-DRAHARAHA SORA-BOLA-ENTI MAMOKATRA
Tambi-Karama Anlg sy Raharaha Famindram-
Bola Fitambarany Ivelany Anatiny Fitambarany FITAMBARAM- BENY

01 Fiadidiana ny Repoblika 5 026 189 8 554 621 14 823 495 676 136 24 054 252 30 400 020 7 340 393 37 740 413 66 820 854
02 Antenimieran-Doholona 0 11 343 000 4 999 190 607 000 16 949 190 0 860 962 860 962 17 810 152 03
Antenimieram-Pirenena 0 16 085 833 7 928 567 255 000 24 269 400 0 1 291 443 1 291 443 25 560 843 04
Fitsarana Avo Momba ny Lalam Panorenana-0 875 000 1 726 783 22 000 2 623 783 0 258 270 258 270 2 882 053 05
Fiadidiana ny Praiministra 3,182,662 1,650,884 27 287 405 2 113 504 31 051 793 36 300 020 6 702 926 43 002 946 77 237 401

11 Minisiteran'ny Raharaham bahiny-34 716 042 1 739 000 6 046 210 3 002 000 10 787 210 0 931 577 931 577 46 434 829 12
Minisiteran'ny Fiarovam-pirenena 115 341 606 9 512 841 16 045 630 1 466 000 27 024 471 0 3 271 637 3 271 637 145 637 714 13
Sekreteram-panjakana miadidy ny zandarimaria 106 442 868 1 237 400 9 348 823 518 000 11 104 223 0 7 026 642 7 026 642 124 573 733 14
Ministeran'ny ny Atitany 15 882 077 281 850 5 382 082 237 055 5 900 987 850 000 4 661 048 5 511 048 27 294 112 15
Ministeran'ny Filaminana Anatiny 60,034,106 85,075 3 386 654 304 000 3 775 729 0 4 476 929 4 476 929 68 286 764 16
Minisiteran'ny Fitsarana 37 329 347 7 742 442 17 177 530 3 428 000 28 347 972 1 590 000 4 708 683 6 298 683 71 976 002 21
Minisiteran'ny Fitantanam-bola sy ny Tetibola 88 291 602 10 455 536 97 820 919 141 922 992 250 199 447 8 230 120 113 720 559 121 950 679 460 441 728 25
Ministeran'ny Toekarena sy ny Taozava baventy-7 250 707 487 460 2 752 335 770 700 4 010 495 5 495 000 29 767 482 35 262 482 46 523 684 32
Minisiteran'ny Asam-panjakana 5 138 487 119 840 1 002 929 2 528 881 3 651 650 1 700 000 2 032 295 3 732 295 12 522 432 35
Ministeran'ny Fizahan-tany sy ny Asa tanana 1 065 390 288 317 2 457 900 441 000 3 187 217 0 1 521 616 1 521 616 5774223
Ministeran'ny Varotra 36 4 105 225 613 820 4 259 394 5 573 000 10 446 214 0 624 184 624 184 15 175 623 37
Ministeran'ny Fifandraisana 3 553 546 69 705 1 977 796 1 869 189 3 916 690 400 000 4 411 803 4 811 803 12 282 039 41
Minisiteran'ny Fambolena 13 011 959 601 686 5 614 498 2 151 412 8 367 596 146 757 220 27 786 562 174 543 782 195 923 337
42 Minisiteran'ny Fiompiana 5 539 671 116 197 1 326 056 117 968 ​​1 560 221 20 4 739 571 4 739 591 11 839 483 43
Ministeran'ny Jono sy ny Harena andranomasina 1 138 650 191 534 1 091 671 8 297 780 9 580 985 4 490 000 1 213 664 5 703 664 16 423 299 44
Ministeran'ny tontolo Iainana sy ny Ala 5 782 757 395 947 1 807 966 395 000 2 598 913 10 445 080 6 117 818 16,562,898 24,944,568 51
Minisiteran'ny Angovo 1 409 583 362 460 1 026 947 99 500 1 488 907 23 600 040 7 665 298 31 265 338 34 163 828 52
Minisiteran'ny Rano 1482045 390 895 912 792 674 500 1 978 187 52 056 579 12 557 553 64 614 132 68 074 364 53
Minisiteran'ny Harena year-kibon'ny tany sy Akoranafo 1 059 702 300 000 1 250 706 650 000 2 200 706 20 1 273 022 1 273 042 4 533 450 61
Minisiteran'ny Asa Vaventy sy ny Toetrandro 5 566 153 201 173 1 366 700 4 614 751 6 182 624 139 582 680 29 000 859 168 583 539 180 332 316 || | 62 Minisiteran'ny Tany sy ny ny Fanajariana Fitsinjaram-pahefana 6 768 735 812 850 2 526 013 88 597 823 91 936 686 87 397 940 63 908 064 151 306 004 250 011 425 63
Minisiteran'ny Fitaterana 1104232 82 882 3 547 451 18 003 123 21 633 456 8 500 100 4 434 039 12 934 139 35 671 827 66
Minisiteran'ny Fifandraisan-davitra, ny ny Paositra ary Hairaha vaovao 0 9 658 169 147 1 000 179 805 20 2 290 844 2 290 864 2 470 669 71
Minisiteran'ny Fahasalamana 106 143 068 859 129 34 573 493 10 308 000 45 740 622 120 822 300 12 472 042 133 294 342 285 178 032 75
Ministeran'ny Tanora sy ny Fialamboly 229 886 292 713 1 787 118 170 000 2 249 831 100 000 2 912 888 3 012 888 5 492 605 76
Ministeran'ny Mponina sy ny Asa Sosialy 2 745 111 386 551 3 237 358 224 000 3 847 909 1 135 000 6 450 983 7 585 983 14 179 003 78
Minisiteran'ny Fanatanjahatena 5 486 694 231 977 1 192 220 3 868 000 5 292 197 0 7 927 290 7 927 290 18 706 181 81
Minisiteran'ny Fanabeazam-pirenena 346 957 883 1 234 500 21 541 528 72 585 899 95 361 927 77 250 206 94 827 361 172 077 567 614 397 377


ANDRIM-PANJAKANA / MINISITERA KARAMA FAMPANDEHANAN-DRAHARAHA SORA-BOLA-ENTI MAMOKATRA
Tambi-Karama Anlg sy Raharaha Famindram-
Bola Fitambarany Ivelany Anatiny Fitambarany FITAMBARAM- BENY

83 Sekreteram-panjakana miadidy ny Fanofanana ara-sy teknika arakasa 15 957 069 355 850 1 538 238 3 089 000 4 983 088 0 4 087 291 4 087 291 25 027 448 84
Ministeran'ny Fampianarana ambony sy ny Fikarohana ara-tsiantifika 25,542,704 15 519 2 436 403 45 799 000 48 250 922 2 707 635 7 687 441 10 395 076 84 188 702 86
Ministeran'ny Kolontsaina sy ny Harem-pirenena
1 702 040 79 206 875 014 1 187 000 2 141 220 300 000 800 023 1 100 023 4 943 283
FITAMBARANY 1 034 987 796 78 063 351 312 244 961 426 568 213 816 876 525 760 110 000 491 761 062 1 251 871 062 3 103 735 383

Izany ny hoe fitambarany rehetra:
LOHATENY SORA-BOLA (MGA) ZANA-BOLA amin'ny TROSAM-PANJAKANA 174035696756 NY HOENTI-MANAN'NY ANDRIMPANJAKANA SY NY MINISITERA 3103735383 000 FITAMBARANY 3277 771 079 756
Ny antsipiriany dia hatovana amin'ity lalana ity.
ANDININY FAHA-6
Araka ny hita fitsinjarana ao amin'ny tabilao atovana amin'ity lalana ity, ny andinindininy dia ny Ekena

Fanoratana ny soritr'asa nomen Dalana-ao amin'ny Tetibola ankapobe izay mitentina 2011 6 450 000 000 000 ariary mba ho ho amin'ny fandaniana fampiasam-Bolam-panjakana (Tahirim-bola anatiny, Vola notrosaina avy Any ivelany, fanomezana avy Any ivelany, Sandan'ireo Anlg fanomezana avy Any ivelany).
ANDININY FAHA-7 Ny fetra faratampon'ny sorabola azo aloa araka ny tabilao atovana amin'ity lalana ity ao amin'ny
Tetibola Ankapobe dia mitentina 2011 1 251 871 062 000 ariary mba ho ho amin'ny fandaniana famokarana (Tahirim-bola anatiny, Vola notrosaina avy Any ivelany, Fanomezana avy Any ivelany, Sandan'ireo Anlg fanomezana avy Any ivelany).
ANDININY FAHA-8 Ny vokatra azo Raisina, ny fidiram bola-ary ny amin'ny fandaniana azo ampiharina Tetibola anankina
an'ny Paositra Fifandraisan-sy amin'ny davitra taona 2011 novinavinaina dia ho toy izao: || | Arivo MGA FANONDROANA TETI-BOLA
VOLA MIDITRA 4,420,800 - Vola miditra ho fampandehanan- draharaha 4,420,800 - Renivola miditra FANDANIANA 0 4,420,800 - Fandaniana ho fampandehanan- draharaha 4,420,800 - Fandaniam-pampiasam-bola 0 .Alàlana handraikitra fandaniana 0 .Sora-bola fanefana 0
Ny antsipiriany dia hatovana amin'ity lalana ity.


ANDININY FAHA-9 Ny vokatra azo Raisina, ny fidiram bola-ary ny amin'ny fandaniana azo ampiharina Tetibola anankina
an'ny Tranom-printim-pirenena amin'ny taona 2011 novinavinaina dia ho toy izao: || | Arivo MGA FANONDROANA TETI-BOLA
VOLA MIDITRA 12,391,930 - Vola miditra ho fampandehanan- draharaha 12,391,930 - Renivola miditra FANDANIANA 0 12,391,930 - Fandaniana ho fampandehanan- draharaha 12,391,930 - Fandaniam-pampiasam-bola 0 .Alàlana handraikitra fandaniana 0 .Sora-bola fanefana 0
Ny antsipiriany dia hatovana amin'ity lalana ity.

ANDININY FAHA-10 fampiasana Ny ny ny Kaonty manokana Tahirim-Bolam-Panjakana vinavinaina dia ho
325 985 145 000 ariary amin'ny flew miditra ary ho 386 602 232 000 ariary ho an'ny fandaniana araka ny tabilao atovana amin'ity lalana ity.
Arivo MGA FANONDROANA TETI-BOLA
MIDITRA VOLA 325 985 145 - kaontim-bola nindramina 94,183,688 - kaontim-pandraisana anjara 0 - kaontim-barotra 231 801 457 386 602 232 VOLA MIVOAKA - kaontim-bola nindramina 13,690 000 - kaontim-pandraisana anjara 141 110 775 - kaontim-barotra 231 801 457
Ny antsipiriany dia hatovana amin'ity lalana ity.
ANDININY FAHA-11
Ny ny Minisitry Fitantanam bola-bola-sy ny Teti omena alàlana dia amin'ny taona 2011 hanao
fanomezam-bola mialoha, fampisamborana ary tsy fandraisana anjara mihoatra ny 154 800 775 000 ariary araka ny ny tabilao atovana amin'ity lalana ity.
ANDININY FAHA-12
Ny fetra fihoaran'ny famoaham bola-bola Momba amin'ny fidiram-ny-kaotim barotra ferana dia ho
1.5 billion ariary:
- DSP / CRCM .. .................................................. .................................................. . 1.5 billion ariary


ANDININY FAHA-13 fampiasana Ny ny flew vidin'entana fanomezana avy Any ivelany sy izay amin'ny mitovy lenta amin'izany
taona 2011 vinavinaina dia ho 1 billion ariary ariary ary amin'ny fandaniana 564 million ariary eo amin'ny flew miditra.

ANDININY FAHA-14 Ny vinavinan'ny kirakira Momba ny trosam-panjakana dia ferana toy izao manaraka izao: MGA

- eo amin'ny flew miditra .................................... ............... 1 813 813 207 524 - eo amin'ny fandaniana .................................................... 1 364 065 623 676


FAHA-15 ANDININY Ny fifandanjana ankapoben 'izao lalana natao ho lalana mifehy fitantanam-ny-Bolam panjakana
amin'ny taona 2011 dia ferana araka izao tabilao manaraka izao:



FIFANDANJANA ANKAPOBEN'NY LALANA MIFEHY NY FITANTANAM-BOLAM-PANJAKANA amin'ny Taona 2011
Arivo MGA
FANONDROANA FANDANIAM-BOLA VOLA MIDITRA
Fizarana I TETI-BOLA ANKAPOBE
at. fampandehanan-draharaha 2025 Lahasa 900,018 b 2472176582. Lahasam-pamokarana 1 251 871 062 416 900 000
FITAMBARAN'NY TETIBOLA ANKAPOBE 3 277 771 080 2 889 076 582 HANISISA Fizarana I 0 388 694 498
Fizarana FAHA II TETIBOLA ANANKINA
at. Lahasa fampandehanan-draharaha 16 812 730 16 812 730 b. Lahasam-pamokarana 0 0
FITAMBARAN'NY TETIBOLA ANANKINA 16 812 730 16 812 730 HANISISA Fizarana II 0 0
Fizarana FAHA III FAMPIASANA NY KAONTY MANOKANA
NY TAHIRIM-BOLAM-PANJAKANA
FITAMBARAN'NY Fizarana FAHA III 386 602 232 325 985 145 HANISISA Fizarana III 0 60,617,087
Fizarana FAHA IV FAMPIASANA NY TAMBERIN'NY VIDIN'ENTANA

FANOMEZANA AVY ANY IVELANY FITAMBARAN'NY Fizarana FAHA IV 1000000564 000 HANISISA Fizarana IV 0 436 000
Fizarana FAHA V FAMPIASANA HO RENIVOLA
NY TROSAM-PANJAKANA

A- Trosa Anatiny. Treasury bonds 1 241 067 017 1 359 067 017. Fanefana / Fanangonana. Avansy. Samihafa 0 0 b Trosa ivelany. Fisamborana 122 998 607 356 900 000. Famatsiam-bola manokana 0. Fanamaivanan trosa-CP. Fanamaivanan-trosa HIPC 17,327,517. Fiovaovan'ny ie Availability mobilized 0 80,518,674
FITAMBARAN'NY Fizarana FAHA V 1 364 065 624 1 813 813 208 HANISISA Fizarana V 0449747584
FITAMBARAMBENY 5 046 251 665 5 046 251 665 || |




III. FEPETRA MANOKANA
ANDININY FAHA-16 Ankatoavina ireo didim-panjakana manova ny sorabola ho fampandehanan draharaha-sy-panjakana fampiasam-
Bolam, noraisina nandritra taom-pampiharana tetibola ny ny 2010 ny ho fanatanterahana andininy
faha- 19 ao amin'ny lalana Fehizoro laharana faha-2004-007 tamin'ny 26 jolay 2004 mikasika ny ny lalana mifehy
fitantanam-Bolam-panjakana.
ANDININY FAHA 17-Mba hanatontosana ireo vinanvin'asa isan-ho tsokajiny Fampandrosoana omen-dia ny Dalana
Governemanta hisambo-bola eo amin'ny loharanom-pamatsiana samihafa eto an-sy toerana avy Any ivelany
hatramin 'ny 900 billion ariary. ANDININY FAHA-18
Ho foanana manomboka amin'ny taona 2011 ny kaontim-barotra antsoina hoe "Livestock Fund"
nosokafana izay teo anivon'ireo "Treasuries General" napetraka tany amin'ireo renivohi-paritany
teo aloha (Toamasina - Antsiranana - Fianarantsoa - Mahajanga and Toliara).
Kaonty Io io dia mbola Miasa sy misoratra ao amin'ny firaketan'ny "Paymaster General" eto Antananarivo.
Na izany aza dia hisy fiandraiketan-draharaha Momba ny famoriam-bola eo hapetraka anivon'ireo Sampan-
draharaham-paritra misahana Fiompiana ny ny mba hahafahana mamory flew miditra Raisina izay amin'ny
alalan'io kaonty io, ka ireny flew miditra ireny No. hafindra Makany amin'ny "Paymaster General" eto
Antananarivo.
ANDININY FAHA-19 Havoaka amin'ny Gazetim-panjakan'ny Repoblika izao lalana izao. Hotanterahina fa izany Lalàm-
panjakana.
Antananarivo, faha-06 desambra 2010


NY FILOHAN'NY KONGRESIN'NY TETEZAMITA,





RAHARINAIVO Andrianantoandro NY FILOHAN'NY FILANKEVITRA ambony NY TETEZAMITA,




Rasolosoa Dolin