LAW N ° 2003-037
FINANCE LAW ON FOR 2004 EXPOSEDESMOTIFS

Schedule to the Finance Act for 2004
REPOBLIKAN'I MADAGASIKARA Tanindrazana-Fahafahana-Fandrosoana
 || | LAW N ° 2003-037 BEARING FINANCE ACT fOR 2004

EXPLANATORY STATEMENT the challenge of Madagascar is to promote rapid and sustainable development to halve in 10 years the rate of poverty. In 2003, the Government took a determined socio-economic measures to address the situation after the crisis, while putting in place the foundations for economic recovery. For a long-term vision, the Governmental program was strengthened by the Strategy Document for Poverty Reduction (PRSP). Finalized in July 2003, the PRSP is based on the principle of "Public Private Partnership" and revolves around three main axes: (i) restore the rule of law and a well gouvernancée company, (ii) encourage and promote economic growth to social base very extended, (iii) encourage and promote human and material security of expanded social protection systems.
The remedial action initiated since 2002 were intensified in 2003, such as reconstruction, rehabilitation and maintenance of various infrastructures, tax exemptions for certain products, school aids, supplies drugs to more people vulnerable.
Moreover, in a medium-term vision, to promote investment and, subsequently, to revive the economy, the Government has taken measures for tax exemption for capital goods and revised land tenure to attract potential investors, in order to further improve the socio-economic prospects.
This outlook is in a context of improved readability of the actions of the Government, and consequently the visibility of the environment of medium-term business which will be illustrated in particular by:
- the legal framework and stability regulatory; - The implementation of programs of rehabilitation and expansion of infrastructure and transportation; - The programming of actions for public finances to:
greater spending efficiency through improved allocation, control and monitoring, a
highlighted the economic role of taxation which implies, among other things, expanding the tax base and reducing rates;
- The control of inflation; - Building human capital by the implementation of the strategy defined in education and training in the field of health.
As part of the practice of good governance, the 2004 Finance Act was established following the program budget principle. Stages of its preparation have helped reconcile:
- the participatory approach: consultation of private partners and setting priorities, by the various departments, in line with the PRSP;
- Implementation of various procedures on schedule under the provisions in force and effective implementation of the budget from the beginning of the year.
I - ECONOMIC AND FINANCIAL RESULTS 2003
Production
Economic activity in 2003 recovered somewhat. The economic indicators during the year have improved significantly. The revival is observed especially in the agriculture, tourism, construction and transport. In the first half, the electricity consumption increased by 4.4% compared to the same period in 2002. During the first eight months of 2003, consumption of petroleum products was 45% higher compared in the same period of last year and the port activity increased by 81%.
In the primary sector, the different actions for recovery such as rehabilitation of various irrigation schemes or improving the functioning of the irrigation networks, fiscal measures taken in respect of fertilizers, inputs and equipment farm resulted in a good performance of agriculture. Moreover, the farming sector has taken some improvement as a result of the increase found in flocks.

The secondary sector activities resumed thanks to incentives: the establishment of a bank guarantee fund for business financing needs and the loan granted to certain public undertakings in difficulty. Six business also experienced a notable increased activity: the timber industry, pharmaceutical and chemical industries, the fats industry, textile industry, paper industry, construction materials. The activities of export processing companies have regained some strength although they have not yet reached the level of production in 2001.
The service sector has performed well. Most business groups were able to exceed their 2001 level, especially the Building and Civil Engineering branch following the construction programs and rehabilitation of roads, and the revival of activities in housing, facilitated by elimination of taxes on building materials. The Transport branch presented a remarkable evolution thanks to the return to normal traffic and resumption of air and rail transport activities. Telecommunication industry has grown remarkably due to the realization of investments not carried out in 2002 and the new investments, especially in mobile phone.
For the full year 2003, the economic growth rate is estimated at 9.6% against a forecast of 7.8% in the Finance Act 2003. Inflation and currency

The restoring economic situation has led to a significant decline in inflation in 2003.
yoy in August 2003 was - 4.1% while it was 18.5% in the year last for the same period. At the end of the year, inflation is estimated at -1.4% against a forecast of 5% in the 2003 Finance Act
The Government continued to maintain flexible exchange rate policy. Since the beginning of the year to September 2003, FMG has appreciated by 7% against the US dollar and depreciated 2.7% against the Euro. External sector

The revival of foreign trade in 2003 reflects a return to normal economic activities. Exports grew by 52.8% in terms of SDRs. Imports rose 51.3% in terms of SDR, primarily due to purchases of capital goods and raw materials.
The external current account deficit has improved from -6.1% in 2002 to - 4.9% in 2003. This improvement reflects the influx of foreign aid, including debt relief in under the HIPC Initiative.
In terms of external debt, the government continued negotiations with non-member Paris Club creditors to conclude similar agreements for those out there.

Public Finances The tax ratio is improved 10.3% in 2003, exceeding the level of 9.7% in 2001 and 7.7% in 2002. This increase of more economic growth strong, and tax collection efforts and improving the efficiency of tax and customs administrations. The strengthening of tax services has led to improved collection of revenues especially in large companies. Reforms have been undertaken in the customs services with the establishment of a single window to speed up the clearance procedure as well as a partnership with a pre-shipment inspection company to secure customs revenue. In addition, a committee was established implementation monitoring Director of the action plan of tax and customs reforms. This committee includes private sector representatives and meets once a week.
Public spending has increased markedly in 2003: 18.1% of GDP in 2003 against 15.7% in 2002. Actions were taken by the Government to improve the mechanisms of budget execution, which the implementation of the budget from the beginning of the year.
Furthermore, budgetary control has been strengthened at the General Inspection of the State, the Council of Budget and Financial Discipline, the General Directorate of Expenditure Commitments of Control and Accounts Chamber.
The deficit of the overall operations of the Treasury, on a cash basis, has improved: - 4.5% of GDP in 2003 against - 6.2% in 2002. To finance the deficit, the Government has tried to get the support of external partners.
II - ECONOMIC AND FINANCIAL OUTLOOK 2004

The measures the Government will take in 2004 will reflect its desire to consolidate the process of economic recovery to achieve the goal of development and poverty reduction. The strategy is to accelerate economic growth by attracting new investment and greater openness of Madagascar to the global economy.
So, the Government's economic policy aims: (i) reducing costs and securing investments and (ii) the promotion of high potential economic sectors.
In 2004, Madagascar will continue its economic stimulus policy to get out of poverty. In this sense, the state took in September 2003 and proactive measures such bold (i) the tax exemption for imported products affecting the sectors of industry, agriculture, transportation, civil engineering and public works to promote the private sector and opening the domestic market to more competition, (ii) the establishment of a new land tenure making it possible for foreign investors to acquire land to drain
Investment direct (FDI) to compensate for the weakness of domestic savings, (iii) the mobilization of domestic resources through bond issue FANAMBINA. These measures aim to reduce costs and secure national and international investments in order to give an opportunity to work more in the country.
Targets for economic growth and inflation
The aim is to achieve economic growth of at least 6% for the year 2004. The GDP growth would be driven mainly by investment also although the private sector as the public sector.
In the primary sector, the increase would result from activities generated by the rural development programs and the elimination of taxes on fertilizers, agricultural inputs and equipment. Following these steps, the forecasts suggest an upward trend in levels of agricultural production, livestock and fishery and forestry.
The secondary sector growth expected in 2004 is due primarily to increased volumes in enterprise free zone such as building materials industries, food and beverage industries. The production of the industrial free zone and the textile industry would experience a significant increase in prospect for new investment flows. The extractive industries are rising as a result of the implementation of the Reform Programme of the Mining Sector Management (PRGM).
In the tertiary sector, the branch Buildings and Public Works would experience a boom following the infrastructure construction programs and the elimination of taxes on building materials. Activities related to transport and trade benefit from the momentum created by the tax measures on transport equipment, computer equipment and household appliances.
Inflation, measured by the consumer price index of households, will be maintained at a level below 5% year term to end December 2004.
forecast in the external sector The
trade would experience a significant growth in 2004. exports could rise by 8.4% (in terms of SDR) with the continued recovery of the activities of free enterprises and the rising volume of traditional exports such as vanilla. Imports would increase by 16.3%, reflecting higher imports of equipment and raw materials assets.
The expansion of imports may cause external current account deficit equivalent to 6.6% of GDP. However, capital flows would be expected significant in 2004, both public and private.
In terms of changes, the Government intends to pursue flexible exchange rate policy.
Goals in public finances
In order to make more effective the Malagasy tax system, the Government will implement the structural measures to simplify taxes and tariffs. The number of rate will be reduced by merging some tariffs. Meanwhile, some tax rates will be reduced. In addition, efforts will be made and strengthened to increase revenues. The tax base will be broadened, recoveries will be intensified through site visits, follow-ups and controls, and taxation of proximity will be implemented. The tax ratio is expected in 2004 to 11.2% of GDP corresponding to 4 210 400 000 000 FMG (842 billion ariary), including 0.2% of arrears recovery.

Public spending, including interest payments, will increase to 19.5% of GDP in 2004 is 7 350 300 000 000 FMG (1 470 100 000 000 ariary).
The structure of public spending is characterized by the predominance of investment spending in priority sectors such as infrastructure, agriculture and social, including the implementation of the "Education for All". Moreover, expenditures under the HIPC Initiative will continue in 2004. Efforts
payments acceleration field will be strengthened to prevent further accumulation of domestic arrears.
The deficit of Global Operations of the planned Treasury cash basis, would be at - 3.6% of GDP. The relief of external debt, bank financing and privatization receipts should contribute significantly to the financing of this deficit.
A.- REVENUES TAXES

In terms of domestic taxation, to enhance the economic role assigned to the Taxation and in our aim of placing the medium term a more rational, more simple and efficient, it will be gradually carried out the removal of some taxes, with the tax rate adjustment and taxes and the expansion of their respective plate.
The device advocated for 2004 includes the removal of the deposit of tax revenue at customs for
people regularly registered in the tax identification; the abolition of the tax incorporation of capital reserves; reducing the rate of the IRCM to 20%; reducing the rate of the flat tax on transfers to 10%; the lowering of the registration fee of the tariff on the sale of receivables, the
goodwill disposals and transfers of shares of limited liability companies.
In the direction of simplification, the progressive rates of income tax individual businesses and individuals, respectively IRNS rate to 7 and 5 IRSA rates are merged into 4 slices;
The deductions at the base granted as part of the allocation of income available for savings or money invested are deleted;
The reductions for dependents obtained from the NSRI and IRSA remain enforceable notwithstanding, the fee reduction is enhanced;
As part of the professional farms, the system of reduction of Income Tax, IBS and IRNS be substituted with the possibility of applying the permanent declining balance system on depreciable assets.
The taxation of certain products, goods and services to "Excises Tax", which is currently the Law of Excise (DA) and the fee will eventually merge the object.
But this year, the fee rates on tobacco and alcoholic beverages will be enhanced.
To also allow, in the medium term, the reduction of tax rates on turnovers (VAT TST), already the transactions exempt certain products, such as products agriculture, livestock and fishing for human consumption and land transport services people are introduced into the application of the tax.
If the benefit of the reimbursement system is extended to exporters, the transfer system will be reserved for cases of credits generated by significant investment.
Exceptionally targeted assets by the Zero-rating is not subject to VAT collection during the implementation of the measure, offering businesses the opportunity to equip themselves adequately when well even on the local market.
In addition, as part of the forthcoming adoption of the General Accounting Plan 2005 that will replace the General Accounting Plan of 1987, the accompanying measures to the implementation of the new accounting plan are now considered, which include the establishment of approved management centers.
The primary objective of the creation of these approved management centers, called to ensure close supervision, is threefold:
technical assistance in management and training in bookkeeping and presentation of accounting documents ;
Tax advisory services: application development on statements relating to the operation for the tax administration;
Information statistical, for the occupation concerned.
CUSTOMS

To strengthen tax and customs measures already taken in terms of investment and in accordance with the National Strategy for Poverty Reduction, the Customs Administration intends to focus its program to the following guidelines: 1
on the Customs Tariff
restructuring of seven (07) rates of existing taxes and duties (3%, 8%, 13%, 18%, 23%, 28% and 33%) in four non-zero rate (5% , 10%, 20% and 25%)
simplification of the tariff structure by merging the sections import tax (IT), tax Statistics in the import
(IST) Customs and Stamp Duty ( DTD) in Import tax (iT), retaining his current state of the Customs law (DD) which is a consolidated
law to the World Trade Organization. creation of new tariff subheadings under
statement ABUJA in the fight against malaria.
2. On the Customs Code
Because of the evolution and the growth of customs frauds, the Administration estimated driving, the need to update the Code and strengthen measures in litigation. It is in this sense:
provisions of Article 209 § 3 shall be amended; new paragraphs 4, 5 and 6 of Article 216 are created.
Finally, 188bis and 188ter items are repealed as part of the simplification of the tariff structure.

B.- THE EXPENDITURE 1. General:
Environment Expenses:
In the implementation framework for rapid development policy, improving efficiency public expenditure is one of the major concerns of the Government. It is in this context it was decided to focus on the process of program budgets which tends to improve the preparation, execution and control of public decisions in homogeneous groups, based on the approximation of the means with
the results and impact they achieve. This exercise has already experienced application start in 2003 with the monitoring bodies will be continued at the implementation of the budgets of ministries and institutions in 2004 before being generalized in the presentation of financial laws in 2005. | || at the budgetary management, efforts will continue to be worn on the streamlining and simplification of enforcement procedures, so as to achieve a high rate of consumer credits and achieve greater speed and efficiency while ensuring compliance with budgetary legality. In this sense and for illustration, the management capacity of officers and persons responsible for public procurement will be strengthened, setting up of single contact with the Commissions of Procurement and Financial Control will be pursued wherever possible, the new nomenclature of expense vouchers will be available to users, the public procurement system will be modernized.
Indicators:
overall spending in 2004 will reach 19.5% of GDP. They are as follows: 9.3% for spending and balance operating off balance, 1.9% for the interests of the domestic and external debt and 8.1% for capital expenditure.
2.- Personnel expenditures:
They generally amount to 1.9303 trillion FMG, including staff costs within the framework of the Initiative for Heavily Indebted Poor Countries (HIPC ) totaling 119.7 billion FMG.
They comprise essentially, besides the wages evaluated to 1815 billion FMG, expenditure forecasts for realizing the time comes the measures contained in the new General Statute of Officials namely officials housing allowance, related bonuses performance and merit and compensation of retired plant.
They also include forecasts of recruitment in priority sectors such as Education, Health, Security and Finance.
3. The Operating Expenses: Operating Expenses
The slightly off balance marking time in 2004 to stabilize at 1.3306 trillion FMG. The increase of 306 billion FMG is mainly due to "All Education" to implement the plan, the operationalization of priority structures decided in 2003, the provincial election of 2004, but also payment of our arrears with the JIRAMA and Telma and contributory shares of state pension funds (CRCM - CPR).
4. The Investment expenses:
The Public Investment Programme 2004

As an instrument for the implementation of the Government's policy defined in the PRSP, the PIP 2004 meets the requirements of rapid and sustainable development.
In this respect, the priorities should be translated into more concrete actions to encourage and promote private sector development and to alleviate people from poverty.
The outlook for the 2004 Finance Act in general and especially PIP
enroll in a context of improved readability of government actions. As such, the implementation of programs / projects of rehabilitation and expansion of infrastructure and transport, education and health remains the priority. Moreover, greater spending efficiency through improved budget allocation, implementation, control and monitoring is the challenge set to the expected impacts will be achieved.
For 2004, the financing of PIP amounted to 3.1106 trillion which FMG 95.0 billion on HIPC funds and other government bonds in the amount of 45.0 billions of FMG. It helps to consolidate the gains through the implementation of 378 projects under supervision of the 27 Departments.
Sectoral distribution and evolution of PIP (2002 to 2004)
2002 2003 Infrastructure Sector in 2004 38.20% 43.54% 41.72% 29.91% 24.23
Social 27.87%
Productive% 16.29% 15.29% 18.15% 15.60% Administrative
16.94% 12.26%
Total 100% 100% 100%
The infrastructure sector | || Standing at the top priority of the Government, the infrastructure sector consists of shares programs on transport, telecommunications, energy, water, sanitation and urban planning. The sector is implementing 85 projects through funding of 1 297 800 000 000 FMG. At the sector level, we can distinguish the maintenance activities and maintenance of road infrastructure (FER), new construction axes, the sector transportation project, the Energy II project, the drinking water supply.
The year 2004 will mark the beginning of establishment of regions, decentralized structures provided by the 1998 Constitution These will in this regard with first means of installations and equipment.

The social sector The sector comprises 103 projects generally funded by $ 866.9 billion FMG. Its activities cover the field of education, health and social actions. Particular importance is attached to education by the implementation of the project "Education for All" which aims to improve the education system of primary and secondary level for a budget of 130 mlliards FMG. The project VOHIJORO caring for the valuation of research results is also launched. The continued implementation and operationalization of mobile health teams to improve service coverage and health accessibility. The productive sector

It includes interventions in the field of agriculture, livestock, fisheries and forestry, industry and handicraft, mining and tourism and of the environment. The sector has a credit payment of $ 564.5 billion FMG allowing him to undertake 113 projects with locust control, supporting rural development, environmental program and Governance mineral resources.

The administrative sector 77 projects funded by a budget of 381.3 billion FMG support sector programs. The main interventions are to support the institutional support program (Program Institutional Development governance, fight against corruption) and the promotion of private initiatives for the implementation of the microfinance network to benefit people especially the low-income families
BC GOVERNMENT dEBT eXTERNAL dEBT
for 2004, the external debt service before debt relief will amount to 969.2 billion from 619.2 billion including FMG FMG to represent the capital repayment and 350 billion FMG represent the interest payment.
The relief of the debt service include reductions resulting from the agreement of the Paris Club IX which will continue to apply and interim relief under the HIPC Initiative. Resources released by these, a total of 285 billion FMG, will be used to finance expenditure in the priority sectors identified in the program to reduce poverty the Government.

It is essential that the external payment obligations to be honored due date in order to maintain good relations with donors and ensure continuity of the program.

INTERNAL DEBT forecasts of domestic debt for 2004 are characterized by the inclusion of obligations "Fanambina" in the Finance Act and by transforming loans from the Central Bank of the State Treasury securities .
So the interest paid on these bonds and on Treasury securities are, with financial charges relating to the advances granted by the Central Bank to the Treasury, the main components of domestic debt service in 2004. D
- INDIVIDUAL ACCOUNTS TREASURY
the 2004 Finance Act no longer provides for transfers to public enterprises under the emergency and restructuring aid. Thus, expenditure on Treasury Personal Accounts will decrease significantly in 2004.
E- GENERATING AID FUND EQUIVALENT
The Counter-Value Fund (FCV) generated by external aid under existing conventions estimated 46.3 billion FMG. Operating cost estimates are funded FCV 5.8 billion FMG.
F- OPERATIONS CAPITAL PUBLIC DEBT
The inner portion of capital transactions of public debt will consist primarily of Treasury bill issues up to 9 606.2 billion of maturities in against fmg capital of about 9 492.3 billion of FMG and the transformation in Treasury debt to the Central Bank on the state of $ 1 620 billion FMG FMG 162 billion of which will be repaid in 2004 . in addition, the state will begin to repay debt SOLIMA
in 2004. in terms of the external part, the competition of foreign financial partners through project loans and budget support totaling 1 661,3milliards of FMG in 2004. These external audiences largely finance the development program in the priority sectors and support the policy of poverty reduction.
This is the purpose of this Act.
FAMELABELARANA NY ANTONANTONY ATOVANA amin'ny LALANA
MIFEHY NY FITANTANAM-BOLAM-PANJAKANA amin'ny Taona 2004
REPOBLIKAN'I MADAGASIKARA Tanindrazana-Fahafahana-Fandrosoana

LALANA LAHARANA FAHA 2003-037 Momba NY LALANA MIFEHY NY FITANTANAM-BOLAM-PANJAKANA amin'ny Taona
2004

FAMELABELARANA NY ANTONANTONY Fanambin'i Madagasikara ny hametrahana Fampandrosoana haingana maharitra sy ny mba hampihenana antsasany tahan'ny fahantrana ao anatin 'ny folo taona. Mba hahatongavana amin'izany dia fepetra hentitra, ara-ara-sy toekarena tsosialy, no noraisin'ny Governementa ny taona 2003 mba hanarenana voka ny ny-dratsy nateraky krizy sady hametrahana ireo fototra Ilaina amin'ny fampientanana indray ny toekarena. Mba hisian'ny fijery lavitr'ezaka dia nohatevenina tamin'ny Tahirin-ho kevitra Paik'ady Fampihenana ny Fahantrana (TPFF) ny fandaharanasan'ny Governementa. Voarafitra tanteraka tamin'ny volana jolay 2003 tahirin io-io kevitra mifototra izay amin'ny "fiombonan'antoky sy ny ny Fanjakana Tsy miankina" ary mifantoka amin'ireto soridalana ireto: (i) fananganana firenena tan-sy Dalana fiarahamonina tsara Tantana (ii) fandrisihana sy fampiroboroboana fitomboana toekarena ara-ara-mifantoka amin'ny fototra tsosialy malalaka tena, (iii) fandrisihana fampiroboroboana sy ny olona rafitra mivelatra miantoka sy ny fitaovana ary fiarovana ara-tsosialy.
Nohamafisina tamin'ny taona 2003 ireo asa fanarenana natomboka tamin'ny taona 2002 toy ny fanamboarana sy ny ny fanarenana ary fikojakojana ireo fotodrafitrasa maro ny ny fanafoanana HETRA amin'ny Anlg sasantsasany, ny ny fanampiana Momba fampianarana ary ny famatsiana fanafody ireo tena olona sahirana.
Ankoatra izany, ao anatin'ny fijery Ivo Ezaka, mba ho fampiroboroboana ny fampiasam-bola sy ny ho fanentanana toekarena dia noraisin'ny Governemanta ny ny fepetra hanafoanana HETRA eo amin'ny fitaovam-pamokarana, ny ny fanamboarana lalana Momba ny fananan-tany mba hisarihana ireo mp ampiasa flew. Izany no natao dia mba hanatsarana baby kokoa hatrany ny avy ho ara-ara-sy toekarena tsosialy.
Izany vinavina izany dia miditra indrindra ao anatin'ny fanorenana tontolo ahafahana mahita soritra hatrany avy ny asa ataon'ny Governemanta sy tontolo fandraharahana ahafahana Mitsinjo Lavitra, izay amin'ny aseho:
fahamarinan-toeran'ny firafitry ny didy aman-dalana; fanatanterahana ny fandaharanasa fanarenana sy sy fampitomboana ireo fotodrafitrasa
fitaovam-pitaterana; fandrindrana ny ny asa mikasika fitantanam-Bolam-panjakana mba:

Hampahomby baby kokoa fandaniam-bola ny amin'ny alalan'ny fanatsarana fitsinjarana flew ny, ny sy ny fizohiana fanaraha & M,
hampisongadinana ny anjara toeran'ny HETRA eo amin'ny toekarena izay mitaky indrindra ny ny fampivelarana fototra iharan'ny HETRA sy ny ny fampidinana tahan-Ketra;
Fahafahana mifehy fisondrotry ny ny Vidim-piainana; fanatevenana ny harena ara-olona amin'ny alalan'ny fanantanterahana paikady ny efa eo amin'ny
voafaritra fanabeazana, ny ny Fahasalamana fanofanana ary.
Mba ho fampiharana ny fehim-pitantanana mahomby, ny ny lalana mifehy Fitantanam-Bolam-panjakana 2004 novolavolaina manaraka dia ny ny fitsipiky teti-bolam- pandaharanasa. Ny DINGANA teo amin'ny famolavolana izany dia nahafahana nampifandray:
ny ny fampandraisana anjara rehetra: fakana hevitry ny ny tsy mpi ray ombonantoka miankina sy ny famaritan'ireo minisitera tsirairay avy ireo laharam-pahamehana mifanaraka amin'izay voarakitra ao amin ' ny TPFF, sy ny
fanatontosana ireo fepetra samihafa hahafahana manaja fandaharam-ny ny potoana voarakitry lalana manankery sy ny manatanteraka teti-bola Dieny fiandohan'ny taona.
I - VOKATRA ARA-TOEKARENA 2003

Famokarana Hita fa ny niverina tamin'ny laoniny tokoa asam-pamokarana tamin'ny taona 2003. Nisy fihatsarana mivaingana ireo tondro ara-toekarena. Ny ny sehatry fambolena, fizahantany ny, ny fanorenan trano-ary ny tena no fitaterana nahitana izany. Nitombo 4.4% ny ny fanjifana herinaratra nandritry enimbolana voalohany tamin'ny taona taona 2003 raha oharina tamin'ny 2002 nandritra vanim io-io otoana. Ny valo volana voalohany tamin'ny taona 2003 kosa dia ny fanjifana Solika nitombo 45% raha oharina amin'ny taona lasa tamin'io vanim potoana-io ary ny lahasa nitombo 81% year-tseranan-tsambo.
Teo amin'ny seha-pamokarana voalohany, nahitam-bokatra tsara sehatry ny ny fambolena ireo fepetra noho ny maro noraisina tahaka fanarenana ireo lemaka azon drano-na fanatsarana ireo tambazotra manondraka tanimboly, ny fepetra noraisina tamin'ny haba sy ny HETRA Momba sy ny ny zezika Akora, ary ny fampitaovana ara-pambolena. Nihatsara ihany koa ny ny fiompiana vokatry fitomboan'ny isan'ny biby fiompy.
Niverina tamin'ny laoniny ihany koa ny-asam pamokarana teo amin'ny sehatra faharoa noho ireo fepetra famporisihina noraisina: fametrahana Tahiry antoka Any banky ho amin'ny famatsiam ireo-bola bola orinasa sy-fampindramam ireo orinasam-panjakana sasantsasany sahirana . Sampam-pamokarana enina no tena nahazo aina i ndray: ny ny indostria Momba hazo, ny indostria mpamokatra fanafody Akora simika sy ny indostria mpanodina menaka, ny indostria atao Lamba, ny indostria mpamokatra taratasy, ary ny ny indostria Momba fitaovam- panorenana. Nahitana fihatsara na ihany koa ny-asam pamokaran'ireo orinasa afakaba mbola na ny tsy mahatratra vokatra azony tamin'ny taona aza 2001.
Tena nahitam-ny pahombiazana seha -pamokarana fahatelo. Ny ankamaroan'ny sampam pamokarana-ao dia nihatsara kokoa raha oharina amin'ny taona 2001 indrindra ny Sampana fanaovan trano sy-asa vaventy. Izany dia ny vokatry fandaharanasa fanaovana fanamboaran sy-dalana, sy ny ny fanaingana indray fanaovan-trano tamin'ny alalan'ny fanafoanana ireo haba alaina amin'ny fitaovam-panorenana. Ny Sampana fitaterana kosa dia ny nahitana fivoarana miavaka vokatry
fiverenan'ny fifamezivezena sy ny amin'ny laoniny fihatsaran'ny fitaterana an'habakabaka sy an- dalamby. Niroborobo be tokoa ny Sampana fifandraisan-davitra noho ny fanatanterahana ireo fampiasam-bola tsy efa tamin'ny taona 2002 sy ny fampiasam-bola vaovao tamin'ny telefaonina Finday.
Tombanana ho 9.6% ny fitomboan'ny toekarena mandritra ity ity taona 2003 raha ny 7.8% vinavina tamin'ny lalana mihefy fitantanam-ny-Bolam panjakana 2003.
Fisondrotry ny Vidim-sy piainana flew | || Ny fihatsaran'ny toekarena dia nitarika fihenana azo-tsapain tanana teo amin'ny vidim- piainana ny taona Nidina 2003 - 4.1% ny-vidin javatra tamin'ny volana aogositra 2003 raha oharina tamin'ny volana aogositra 2002 niakatra 18.5% izany kosa tamin'ny gadfly-dasa. Amin'ny faran'ny taona dia ho heverina -1.4% izany fisondrotana izany raha ny 5% vinavina tao amin'ny lalana mifehy fitantanam-ny-Bolam panjakana 2003.
Notohizan'ny Governemanta ny ny politika Mamela hiovaova Sandam -pifanakalozam- bola vahiny. Hatramin'ny fiandohan'ny taona ka hatramin'ny septambra 2003 nisondrotra dia ny 7% flew Malagasy raha oharina amin'ny Dollar Amerikana ary raha nihena 2.7% oharina amin'ny Euro.

Sehatra ivelany Ny fivoaran'ny varotra ivelany ny taona 2003 manamarina dia ny amin'ny fiverenan'ireo asam- pihariana laoniny indray. Nitombo 52.8% ny fanondranana Anlg raha kajiana amin'ny DTS. Nisondrotra 51.3% ny fanafarana Anlg kajiana raha ny amin'ny DTS noho fanafarana kojakojam-sy pamokarana Akora fanodina.

Ny amin'ny fatiantoka fifanakalozana mahazatra dia nih ena: -5.9% tamin'ny taona 2002 -4.9% ary amin'ny taona fihatsarana 2003. Io io dia ny taratry fahatongavan'ny fanampiana avy Any ivelany , ka ny anisan'ireny fanamaivanana trosa tamin'ny alalan'ny HIPC.
Raha ny mikasika trosa ivelany indray dia NANOHy ireo fifampidinihana Miaraka amin'ireo tompon-trosa mpikambana tsy amin'ny "Paris Club" ny mba Governemanta hahazoana fifanarahana mitovy sata amin'izay fanao ao.
Fitantanam-Bolam-panjakana
Nihatsara ny tsindrin-Ketra 10.3% ny tahany tamin'ny 2003 raha tamin'ny 9.7% 2001 7.7% tamin'ny ary 2002. Io io dia fisondrotana vokatry ny fiakaran'ny harinkarena be be kokoa, sy ny ny Ezaka tamin'ny famoriana HETRA ary koa ny ny ny fanatsarana fandraharahana Momba HETRA sy ny ladoany. Ny ny fanamafisana sampan-draharaha Momba dia ny HETRA nitondra fanatsarana ny fampidiran-Ketra indrindra teo anivon'ny orinasa lehibe. Nisy Fanavaozana natao teo anivon'ireo sampan-draharahan'ny ladoany toy ny fametrahana "Birao tokana" hanafainganana ny famoahana Anlg ary koa ny fametrahana fiaraha-Miasa amin'ny orinasa atao fisafoana alohan'ny fanondranana, dia izany no natao mba ho tsara antoka ny fampidiram bola-ao amin'ny ladoany. Ankoatra izay, dia ny natsangana Komity Manaramaso fanatanterahana ny ny ny drafitrasa Fanavaozana HETRA sy ny fadintseranana. Ahitana solo ntenan'ny mpandraharaha tsy miankina io io ary Komity mivory indray mandeha isan-kerinandro.
Nitombo be fandaniam-ny-Bolam panjakana tamin'ny 2003: 18.1% -n'ny harin-karena faobe tamin'ny taona 2003 raha 15.7% tamin'ny 2002. Maro ireo hetsika notanterahan'ny Governemanta mba hanatsarana ny ny fomba fampiasana teti-bola toy ny ny fanatanterahana teti-bola Dieny fiandohan'ny taona. Ankoatra izay nohamafisina dia ny ny teti fanaraha & M-bola-teo anivon'ny Sampan draharaha Fanaraha-masochistic Ankapobe n'ny Raharaham-panjakana, ny ny Filan- kevitra Momba Fitsipika amin'ny Fitantanam-Bolam panjakana-ny-Foibem pitondrana Ankapobe Mpanara & M sy ny ny Fandaniana voaraikitra Rantsam-pitsarana Momba ny Kaonty.
Nihena ny ny fatiantoky kirakiram-bola ankapobe n'ny Tahirim-Bolam-panjakana, eo am-pandoavana: -4.5% -n'ny harin-karena faobe tamin'ny 2003 raha -6.2% tamin ' ny 2002. Ho fanentsenana izany dia niezaka ny ny hahazo fanampian'ny mpiray antoka Any ivelany avy ny Governemanta.
II - VINAVINA HO AN'NY Taona 2004
Ireo fepetra izay amin'ny horaisin'ny Governemanta taona 2004 mitory dia ny fahavononany hanamafy orina hatrany fa ny ny nentanana toekarena mba hahatratrarana ny tanjon'ny Fampandrosoana sy ny ny fampihenana fahantrana. Ny paikady nosafidiana mikendry dia ny ny fanafainganana fitomboan'ny harin-karena amin'ny alalan'ny fisintonana fampiasam-bola vaovao sy ny fa nokafana baby kokoa an'i Madagasikara amin'ny tany toekarena eran-.
Araka izany, ny tanjon'ny politika ara-toekarenan'ny Governemanta dia: (i) ny ny fampihenana saram pamokarana-sy ny ny fiantohana fampiasam-bola, sy (ii) ny fampiroboroboana ireo sehatra be tahirin-karena.
Mba hialana fahantrana dia amin'ny hanohy hatrany ny ny politika fanentanana toe- karena i Madagasikara amin'ny taona 2004. Ho fanatanterahana izany dia naka fepetra feno fahavononana sy ny fahasahiana tokoa Fanjakana nanomboka ny volana septambra 2003 (i) fanafoanana haba alaina ny amin'ny Anlg nohafarana izay mahakasika ny ny sehatry indostria, fambolena ny, ny fitaterana, ny ny asa asa fanajariana ary mba vaventy hampiroboroboana ny tsy sehatra miankina sy ny hanokafana baby kokoa tsena anatiny ho amin'ny fifaninana, (ii) ny ny famoahana lalana vaovao mifehy fananan-tany ka ahafahan'ireo mpampiasa flew vahiny mividy tany ny mba hisarihana fampiasam-bola mivantana Any ivelany avy izay hameno ny tsy amin'ny lesoka fahampian'ny Tahiry anatiny, (iii) ny fanaikana ireo tahirin- karena eto amin'ny firenena amin'ny alalan'ny famoahana "taratasim-bola" FANAMBINA. Ireny fepetra ireny mikendry dia ny ny fampihenana sara-pamokarana sy ny fampiasam fiantohana ho-ka bola ahafahan'ireo mpampiasa flew, na na vahiny teratany izy, hampiasa baby kokoa ny volany eto amin'ny firenena.
Tanjona eo amin'ny fitombon'ny harinkarena sy ny ny fisondrotry Vidim-piainana
Ny Tanjona dia ny hahatratra fitomboan'ny harinkarena 6% farafahakeliny amin'ny taona 2004. Ny fampiasam-bola ataon'ny tsy miankina sy ny tena no Fanjakana hitarika io io fitomboan'ny harinkarena.
Ao amin'ny seha-pamokarana voalohany, ny fitomboana ho hita dia ny asa vokatry haterak'ireo fandaharanasam pampandrosoana-sy ny ny eny ambanivohitra fanafoanana haba amin'ny zezika, sy ny ny Akora fitaovana enti-mamokatra. Noho ireo fepetra ireo, dia ny vinavina mampiseho hitombo fa ny ny vokatry fambolena, sy ny ny fiompiana jono ary ny fambolen-kazo.

Amin'ny taona 2004 ny fitombon'ny vokatra ao amin'ny seha-pamokarana faharoa, dia ho avy azo indrindra indrindra amin'ireo orinasa ivelan'ny faritra afakaba toy ny ny indostria Momba fitaovam-panorenana, ny indostria Momba sy ny ny sakafo zava-pisotro. Ny famokarana ao amin'ny faritra afakaba sy ny indostria atao Lamba dia hitombo be tokoa noho ny vinavina fampiasam-bola vaovao. Hahitana fitomboana ihany koa ny-asam pamokarana ao amin'ny indostria fitrandrahana noho ny ny ny fanatanterahana Fandaharanasa Fanarenana Sehatry ny Harena year-kibon'ny tany (PRGM).
Eo amin'ny seha-pamokarana faha telo, hiroborobo be tokoa ny Sampana fanaovan- trano sy ny asa vaventy noho fandaharanasa fanamboarana fotodrafitrasa, sy ny amin'ny fanafoanan- Ketra akoram-panorenana. Ire o ny asa mahakasika fitaterana sy ny varotra dia hahazo vahana noho ny amin'ny fitaovam fepetra fanafoanana haba-pitaterana, ny fitaovana informatika, ny fitaovana fampiasa year-tokantrano mandeha amin'ny herin'aratra.
Fehezina ho latsaky ny ny 5% fisondrotry Vidim-ny amin'ny piainana refesina tondrom- bidy ho amin'ny fanjifana amin'ny volana desambra 2004.
Vinavina eo amin'ny sehatra ivelany
Hiroborobo ny varotra ivelany ny taona 2004. Hitombo 8.4% (raha kajiana amin'ny DTS) ny fanondranana Anlg noho ny amin'ny fiverenana laoniny eo amin'ny asam-pamokarana Any sy ny amin'ny faritra afakaba fitomboan'ny fanondranana mahazatra toy ny Lavanila. Hiakatra 16.3% ny ny fanafarana Anlg vokatry fividianana fitaovana sy Akora enti-mamokatra.
Ny firoboroboan'ny fanafarana Anlg dia mety hiteraka fatiantoka, eo amin'ny fifanakalozana tsotra, hatramin'ny 6.6% -n'ny harinkarena faobe. Na izany aza ANEFA, antenaina fa hisy koriam-bola-hoenti mamokatra betsaka hiditra amin'ny taona 2004 na ho na ho an'ny Fanjakana izany an'ny tsy miankina.
Eo amin'ny fanakalozam-bola vahiny, h otanan'ny Governemanta hatrany ny ny politika Mamela hiovaova Sandam-pifanakalozana.
Tanjona eo amin'ny fitantanam-Bolam-panjakana
Mba hampahomby ny ny fitantanana HETRA dia handray fepetra hanatsorana firafitry ny ny ny Sokajin-Ketra Governemanta. Hatambatra ny-tahan Ketra sasany mba hampihenana ny isany. Hahena ny sandan'ny taha sasany. Ankoatra izany dia ny hisy Ezaka Hatao hampiakarana flew miditra. Hampitomboina ambaindain'ny HETRA ny ny ho hamafisina famorian-Ketra amin'ny alàlan'ny fitsirihana eny an-toerana sy ny fanaraha Wear, ny ny hampiharina HETRA manatona vahoaka. Ny-tsindrin Ketra vinavina ina ho an'ny taona 2004 dia izany hoe 1 1.2% 4 210.4 miliara iraimbilanja (na miliara 842 ariary) ka 0, 2% ny ny vary fitakiana Mangatsiaka.
Fandaniam-Ny-panjakana Bolam, anatin'izany ao ny zana fandoavana-bola, ka dia hitombo hahatratra 19.5% -n'ny harin-karena faobe amin'ny taona 2004 izany hoe 7 350.3 miliara iraimbilanja (1 470.1 na miliara ariary). Hanamarika firafitry ny ny ny fandaniam-bolam- panjakana toerana lehibe omena ny fampiasam-bola eo amin'ny sehatra Nomena laharam- pahamehana fotodrafitrasa toy ny, ny ny sosialy fambolena ary, tafiditra amin'izany ny ny fanatanterahana fandaharanasa "Fanabeazana ho an'ny rehetra ". Etsy andanin'izany, ny fandaniana natao ao dia anatin'ny HIPC mbola hotohizana hatrany amin'ny 2004.
Hamafisina ireo Ezaka natao ho fanafainganana ny tsy mba fandoavam-bola hisian'ny fivangongoan-trosa anatiny vaovao.
Mety hahatratra -3.6% -n'ny harinkarena faobe ny ny vinavinan'ny fatiantoky kirakiram- bola ankapoben'ny tahirim-Bolam panjakana-eo am-pandoavam-bola. Ny fanamaivanan trosa azo-sy ny avy Any ivelany famatsiam bolan'ny banky-ary ny avy amin'ny flew fisintahana dia hanana anjara betsaka ny amin'ny fanentsenana banga.
A / VOLA MIDITRA NY: NY HETRA

Momba HETRA anatiny ny, ny mba hampisongadina anjara toerana ara-toekarena amin'ny fampidiran Ketra-sy ny mba hafahana mametraka Tanjona, rafitra voasaina Antonin 'Ezaka, tsotra kokoa sy mahomby, dia ny halefa miandalana fanafoanana haba sasantsasany ny, ny amin'ny fanitsiana tahan'ireo HETRA ireo haba sy, sy ny amin'ny fanitarana fototra hamerana ireo tsirairay azy avy.
Ny-rafi pandaminana noheverina ho amin'ny 2004 dia: ny ny fanafoanana ampahan-Ketra amin'ny flew miditra amin'ny toerana
voatokana handoavana fadintseranana an'ireo ho olona manana laharam pamatarana-ara-Dalana amin ' ny famantarana ara-Ketra;
Ny ny amin'ny fanakambanana fanafoanana haba na ny Tahiry tombom- barotra amin'ny renivola;
Ny ny fampihenana tahan'ny HETRA alaina amin'ny fitomboan-karena avy amin'ny fananana Mitera-bola roapolo ho isan-jato;
Ny ny fampihenana tahan'ny haba am-paritra amin'ny fanondranam bola-ho isan folo-jato.
Fampidinana ny ny amin'ny Sandam-panoratana fivarotana trosa, ny fivarotana tokontanim barotra-sy ny fivarotana ireo anjaran'ny orinasa manana andraikitra voafetra.

Mba hizorana amin'ny fanatsorana, ireo taha mihabo HETRA ny amin'ny flew miditra ho an'ireo orinasa an'olo tokana-sy-olo an'ireo tsotra, tsirairay ny avy amin'ny tsy manana HETRA endrika karama sy ny amin'ny HETRA alaina flew miditra sy ny manana mitovy aminy taha sy fito dimy mitambatra dia ho ampahany efatra.
Fanesorana Ny amin'ny fotony izay amin'ny Nomena faritry fanokanana ny ny flew miditra Tavela atao Tahiry hoenti-na dia mamokatra nofoanana.
Kanefa fanenana ny olona ho an'ireo vesatra azo avy amin'ny tsy manana HETRA endrika karama sy ny amin'ny HETRA alaina flew miditra sy ny mitovy aminy dia mihatra, nampiakarina tambatry ny ny amin'ny fahazoan-dalana fanenana.
Amin'ny faritra fitrandrahana arak'asa, ny ny rafitra fampihenana HETRA amin'ny flew miditra, HETRA amin'ny tombom barotry-ny sosaiety sy ny HETRA alaina amin'ny tsy manana flew miditra endrika karama hosoloina dia amin'ny fampiharana ny fanavotam bidy mihena-year-dalana maharitra amin'ny fananana mifaka azo-avotam bidy.
Ny-fameran Ketra ireo vokatra sasantsasany, fananana raharaha ny amin'ny "Excises Tax", izay ankehitriny, ny tsy HETRA mivantana alaina sy ny amin'ny fandaniana Sarany amin'ny vokatra hatambatra dia amin'ny farany.
Kanefa amin'ity taona ity, ireo sandan'ny Sarany amin'ny vokatra sy amin'ny paraky ireo zava-pisotro misy alikaola hampakarina dia.
Mba afahana koa Antonin 'Ezaka, ny ny fanenana tahan'ny haba flew amin'ny maty (VAT TST), manomboka izao, ireo raharaha miompana amin'ireo vokatra tsy voan'ny HETRA, toy ireo vokatra avy amin 'ny fambolena, fiompiana ary ny amin'ny jono voatokana sakafon'olona sy ireo raharaha ara-pitanterana olona dia ao amin'ny tafiditra sehatra ampiharana ny haba. Raha ny avy amin'ny tombony azo rafitra famerenana dia mihitatra hatrany amin'ireo mpanondrana, ny ny rafitry fanondranam-bola dia amin'ny hatokana trangan'ny firaiketan'ny flew miditra aterak'ireo fanamaintisamolaly goavana.
Miavaka noho ny ny fanao ireo fananana voakasiky fanafahan-Ketra dia tsy amin'ny tataom voan'ny haba-bidy mandritry ny ny fotoana ampiharana fepetra, manome an'ireo orinasa Fahafahana mampitao araka ny tokony izy ho ho an'ny tsena eto an-toerana.
Manaraka ary izany tafiditra anatin'ny fankatoavana ao ny amin'ny manaraka drafitra ara-kaonty ankapobeny 2005 izay hisolo ny drafitra ara-kaonty ankapobe 1987 ireo fepetra fampiarahana amin'ny fampiasana drafitra ara-io io dia kaonty vaovao eritreretina Dieny izao anatin'izany ary ao dia ny ahitana famoronana ireo foibe fitantanana nankatoavina.
Ny Tanjona voalohany namoronana ireo foibem-pitantanana izay miantoka ny fanofanana manodidina akaiky dia telo:
Fanampiana ara-teknika amin'ny lafim-pitantanana fanofanana sy sy ny amin'ny fitazonana kaonty fampisehoana ireo antontan taratasy-ara-kaonty .
Fanampiana ara-Ketra: fanaovana fangatahana ireo filazana mikasika ny amin'ny
fitrandrahana natokana fandraharahana ara-Ketra.
Ireo hevitra miendrika antotan'isa mikasika ny asa voalaza.

NY FADINTSERANANA Ho fanamafisana ireo fepetra Momba sy ny ny HETRA fadintseranana efa noraisina mikasika ny fampiasam-bola hamokarana araka ary ny paikady eto amin'ny firenena Entina hampihenana dia ny fahantrana heverin'ny fitondran-draharahan'ny fadintseranana hampifanitsiana amin'ireto hevi-dehibe ireto ny fandaharanasany.
1 - Momba ny filazam-bidin'ny fadintseranana fanavaozan-drafitra ireo taha fito (7) amin'ny sara sy ny efa misy haba (3%, 8%, 13%,
18%, 23%, 28%, 33%) ka tsy ho ho taha efatra aotra (5%, 10%, 20%, 25%) fanatsorana ny ny rafitry filazam-bidy amin'ny:
fandravonana ireo lohateny Haba amin'ny fanafaran'entana (TI), Haba araka  ny amin'ny antontanisa fanafaran'entana (IST), sy ny amin'ny Hajia fadintseranana (DTD) ho amin'ny fanafaran'entana Haba (TI), ary amin'ny fihazonana toetrany ankehitriny ny haba amin'ny fadintseranana (DD)  izay efa lalana nohamafisina teo anatrehan'ny Fikambanana Iraisam-pirenena Momba ny Varotra;
Fananganana toerana fanampiny vaovao amin'ny filazam-bidin'ny fadintseranana, ho fampiharana ny fanambaran'ny Abuja noho ny ady atao amin'ny tazomoka.
2 - Mikasika Fehezan-ny ny Dalana Momba Fadintseranana
Noho ny fivoarana sy amin'ny fitombon'ny hosoka fadintseranana dia heverin'ny Fitondran-ho draharahan'ny Fadintseranana maika maika dia ny amin'ny hampifanaraka vanim- potoana ireo fepetra amin'ny Fehezan dalana-sy ny hanamafisana ireo fepetra mikasika fifanolanana. Noho izany Antony izany No:
hanovàna ireo fepetra voalazan'ny andininy 209 § 3;  hamoronana ny paragrafy vaovao 4 5 6 sy ao amin'ny andininy 216. Farany, ireo andininy 188a sy 188 ter dia foana, noho ny ny ny rafitry fanatsorana filazam-bidy amin'ny fadintseranana
B / NY FANDANIANA

1. Lohateny -Ny manodidina ny fandaniana:

Eo am-politika mifototra panatanterahana ny amin'ny Fampandrosoana haingana dia ataon'ny fitondram-panjakana vaindohan draharaha-ny ny fanatsarana fahatomombanan'ny fandaniam-Bolam-panjakana. Noho izany dia ny ny homen-danja fanarahana tetibola fandaharanasa miompana izay amin'ny fifamatoran'ny enti-manana, ny vokatra andrasana sy izay ho mety fiantraikan'izany mba hanatsara fanomanana ny, ny fampiharana ary ny ny fanapahan fanaraha & M-kevi- panjakana. Efa nampiharina tao amin'ny rantsa-mangaika mpanara-masochistic tamin'ny taona 2003 izy io ary hotohizana eo amin'ny fandaniambolan'ny minisitera sy ny ny andrimpanjakana mandritra taona 2004 alohan'ny fanaparitahana azy amin'ny alàlan'ny lalana mifehy ny fitantanam-Bolam-panjakana amin'ny taona 2005.
Hotohizana ny ny Ezaka natomboka Momba fanamaivanana sy ny fanamorana fombafomba Arahina eo amin'ny lafiny fitantanam-bola mba ahafahana mampiakatra ny taha- pandaniana ao ny anatin'ny fanajana lalana manankery. Noho izany dia ny hohatevenina fahaiza- mitantan'ny mpandamina sy ny olona an'ny manana andraikitra ao amin'ny tsenan-draharaham- panjakana, ny ny fametrahana "One Stop Shops" eo anivon'ny Vaomieran'ny tsena sy ny Fisafoam-bola amin 'izay toerana mety Hilana izany, hampahafantarina ny olona azy ny mampiasa singan-taratasy vaovao Ilaina amin'ny fanamarinana fandaniana ny, ny hohatsaraina fombafomba famindran-tsenam-panjakana.
-Ny Tondro fandrefesa-marika:
amin'ny ankapobeny dia ny fandaniana mahatratara 19.5% -n'ny harin-karena faobe amin'ny taona 2004. izany dia mitsinjara toy izao 9.3% ho an'ny karama sy ny fandaniana eo amin'ny fampandehanan-draharaha miala karama; 1.9% ho an'ny zanabolan'ny trosa anatiny sy ivelany ary ho 8.1% an'ny fandaniana fampiasambola.
2.- fandaniana Ny amin'ny karama:
Mahatratra 386.1 miliara ariary amin'ny ankapobeny ny amin'ny fandaniana Karama, tafiditra amin'izany fandaniana ny eo amin'ny Hetsika ho an'ny Tany Mahantra Vesaran'ny Trosa izay mitentina 23.9 miliara ariary.
Ankoatra ny karama izay ho vinavinaina miliara 363 ariary, fandaniana ity ity dia ny hisahana indrindra fanatanterahana voarakitra izay ao amin'ny Sata vaovao mifehy mpiasam-ny ny toy panjakana tambim-ponenana, Valim-ny amin'ny pankasitrahana mifanaraka zava- bita ary ny fankasitrahana sy ny tambinkarama ho fametrahana ireo izay hisotro ronono.
Fandaniana Io io koa dia ny hisahana vinavina hampidirana mpiasa vaovao ao amin'ny sehatra manana laharam-pahamehana fanabeazana toy ny, ny Fahasalamana, ny ny fandriampahalemana ary fitantanam-bola.
3. Ny fandaniana eo amin'ny fampandehanan-draharaha:
Mahatratra 206.1 miliara ariary fandaniana ny eo amin'ny fampandehanan-draharaha miala karama amin'ny taona 2004. Ny fitomboana eo amin'ny 61 2 miliara ariary dia ho enti- mampihatra Drafitr'asa Momba ny ny "Fanabeazana ho an'ny rehetra" ho fanatanterahana ireo laharam-pahamehana notinapaka tamin'ny taona 2003 fifidianam-ny amin'ny paritra taona 2004 indrindra ary ny ny fanefana trosan'ny JIRAMA sy ny TELMA ary ny amin'ny fandraisana anjaran'ny Fanjakana Tahiry (CRCM-CPR).
Ny 4. fandaniana ho amin'ny famokarana
Ny fandaharanasan'ny fampiasam-Bolam-panjakana (FFBP)
amin'ny maha fitaovana Entina manatanteraka politikan'ny Governemanta ny azy, voafaritra izay ao amin 'ny PRSP ny FFBP taona 2004 natao hanehoana dia ny Fampandrosoana haingana sy maharitra takian'ny vanin'andro ankehitriny.
Araka izany, ny laharam-pahamehana dia tsy amin'ny asa maintsy havoitra azo tsapain Tanana izay mikendry sy ny ny fampirisihana fampiroboroboana ny ny Fampandrosoana sehatra tsy mba hanalefahana miankina ary ny amin'ny fahantrana mianjady vahoaka.
Ny-fanehoan jery ny ny lalana mifehy fitantanam-Bolam-panjakana amin'ny ankapobeny sy ny fandaharan'asan'ny fampiasam-Bolam panjakana-ao dia voasoritra anatin'ny toe-draharaha misy mba hisian'ny fanazavan'ny lahasam -panjakana. Noho izany, ny ny fanatanterahana fandaharanasa / vinavinan'asa sy ny amin'ny fanarenana fikojakojana ny sehatra famokarana sy ny fitaovam-pitaterana, ny ny Fahasalamana fanabeazana ary dia ho mijanona laharam-pahamehana. Ankoatra izany, ny fahaizana mandrindra baby kokoa fandaniana ny ny amin'ny alalan'ny fanatsarana VATSIM-bola, ny ny fanatanterahana asa, sy ny ny fanaraha-masochistic fizohiana fiantsiana nokendrena dia mba hahatongavana amin'ny fiantraikany izay efa novinavinaina.
Ho an'ny taona 2004 ny famatsiam-bola FFBP dia mitentina 622 ka ny 1 miliara ariary 19 ariary 0 miliara natokana dia ho an'ny tahirim-bolan'ny HIPC., 9.0 ary ho miliara ariary an'ny trosa mampindramina ny tsy sehatra miankina na-orinasam panjakana. Izany dia ahafahana manamafy ny efa azo ny amin'ny fanatanterahana tetikasa 378 eo ambany fiahian'ny antokon-

draharaha 27. Ny fitsinjarana sy fivoaran'ny anjara asan'ireo sehatra isan-karazany :( Taona 2002-2004 )
Sehatra 2002 2003 2004

Fotodrafitrasa 38.20% 43.54% 41.72% 29.91%
Sosialy 24.23% 27.87% 16.29%
Famokarana 15.29% 18.15% || | Fitantanan-draharaha 15.60% 16.94% 12.26%
Fitambarany 100% 100% 100%

Ny sehatra Fotodrafitrasa Mipetraka laharam ho-ho pahamehana voalohany an'ny Fanjakana, ny sehatra Fotodrafitrasa izay manambatra ny amin'ny fandaharanasa miompana fitaterana sy ny lalana, ny fifandraisan-davitra, Angovo ny, ny fampidiran- drano fisotro ary ny ny fanajariana Tanàna. Ny tetikasa ao dia anatin'izany Miisa 85 ary ny mitentina 259.5 miliara ariary tetibidiny. Eo amin'io sehatra io dia ny misongadina fikojakojana sy ny fitandremana, ny fanamboarana zotra vaovao, ny tetikasa fitaterana, ny Angovo II-ny fampidiran drano.
Hanamarika taona ny 2004 ny ny fanombohan'ny fametrahana faritra, rafim- panapariaham-pahefana, voavinavina tamin'ny Lalàmpanorenana 1998. Amin'izany dia homena fampitaovana voalohany izy ireo.

Ny Ny sehatra Sosialy famatsiam bola-ho an 'ireo tetikasa 103 ireo dia mitentina 173.4 miliara ariary ary amin'ny miompana fandaharanasa fanabeazana toy ny, ny ny Fahasalamana ary hetsika arabic tsosialy.
Singanina manokana amin'izany sehatra fanabeazana ny ny amin'ny fametrahana tetikasa "Education for All" izay mikendry fanatsarana ny ny rafi-panabeazana fototra sy ambaratonga faharoa, izay mitentina miliara 26 ariary.
Ny tetikasa VOHIJORO izay hanome Lanja ny ny vokatry fikarohana dia efa natomboka ihany koa. Ny ny fanohizana sy ny fanatanterahana fahafaha- miasan'ireo Vondrona mpitsabo mpitety faritra dia ny manamora Manatsara sy ny fahazoana fitsaboana.

Ny Ny sehatra Famokarana sehatra Famokarana dia fitambaran'ny hetsika rehetra mikasika fambolena ny, ny fiompiana, jono ny, ny indostria, ny asa-Tanana tany ny harena ankibon'ny, ny fizahan-ary ny tany tontolo iainana izay nanokanana sora- bola 112 ariary 2 miliara mba hahafahana manatanteraka tetikasa Miisa 113 ka anisan'izany ady ny amin'ny valala, ny ny fanohanana Fampandrosoana ny eny ambanivohitra, ny amin'ny fandaharanasa mifandraika tontolo iainana ary ny ny fitantanana harena ankibon'ny tany.
Ny sehatra fitantanan-draharaha
Tetikasa 75 izay mitentina 77.0 miliara ariary No. ao ao anatin'ny fandaharanasa amin'io sehatra io. Ny firotsahana year-tsehatra lehibe amin'izany dia ny ny ny fanohanana fandaharan'asa mikasika Andrim-panjakana (Institutional Development Programme governance, fight against corruption) ary koa ny ny Fampandrosoana hetsika miankina tsy amin'ny Fanjakana ny amin'ny fametrahana tambajotran 'ny Famatsiam-bola madinika natokana
ho an'ny vahoaka, indrindra ireo fianakaviana ambany fidiram-bola.
D-NY TROSAM PANJAKANA

Ny trosa ivelany Mitentina 193.8 miliara ariary ny trosa ivelany tokony hohefaina amin'ny taona 2004, ka ny 123.8 miliara ariary amin'ireo hamerenana dia ny renivola nindramina ary ny 70.0 miliara ariary kosa dia handoavana zanabola.
Misy ampahany amin'ny fanalefahan-trosa azo ny vokatry fifanarahana tamin'ny Club of Paris IX. Misy koa ny ampahany azo vokatry HIPC izay mitentina 57.0 miliara ariary hoentina mamatsy ary ny amin'ny fandaniana sehatra voafaritry ny Governemanta laharam- pahamehana ho ao amin'ny anatin'ny fandaharanasa iadiana fahantrana.
Ilaina araka izany ny ny fanefana ara-potoana trosa ivelany mba hitohizan'ny fifandraisana amin'ny mpamatsy flew sy ny Dalana hahatanteraka ara-ara fandaharan'asa toekarena iarahana amin'izy ireo.

Ny Ny trosa anatiny fanoratana ny amin'ny flew indramin'ny Fanjakana alalan'ny "Fanambina" ao amin'ny tetibolam-panjakana 2004 sy ny ny famadihana trosan'ny Banky foibe ho amin'ny Fanjakana taratasim- bolan'ny tahirim-Bolam-panjakana No. mampiavaka ny trosa anatiny ho an'ny lalana mifehy fitantanam-ny-Bolam panjakana amin'ny taona 2004. Araka izany dia ny zana-bola hoefain'ny Fanjakana amin'ireo taratasim-bola notrosaina sy amin'ny "Treasury" ary ny findramam-bola ataon'ny tahirim-Bolam panjakana-amin 'ny Banky foibe No. mavesa danja indrindra-ho amin'ny trosa anatiny year' ny taona 2004.
E- NY KAONTY MANOKAN'NY "TREASURE"
hisy intsony Tsy ny famindram-bola ataon'ny Fanjakana ho ho sy fanampiana maika fanarenana ireo orinasam panjakana-ao ny anatin'ny lalana mifehy fitantanam-Bolam-panjakana amin'ny taona 2004. Hihena araka izany ny fandaniana ho an'ny kaonty manokan'ny Tahirim- Bolam-panjakana amin'ny taona 2004.
F- VOLA aTERAKY NY NY NY fANOMEZANA SY fANAMPIANA AVY ANY IVELANY
Ny flew ateraky sy ny ny fanomezana fanampiana avy Any ivelany (FCV) araka ny fifanarahana misy voavinavina dia ho 9.3 miliara ariary. Ny fandaniana ho an'ny fampandehanan- draharaha kosa dia noheverina hahatratra 1.2 miliara ariary.
G- NY FAMADIHANA HO RENIVOLA NY TROSAM-PANJAKANA

Findramam Ny-Bolam-panjakana izay amin'ny atao alalan'ny "Treasury auctioned" izay novinavinaina hahazoana 1921.2 1898.5 miliara miliara ariary ariary raha ny renivola tokony haverina sy ny ny famadihana trosan'ny Banky Foibe izay amin'ny Fanjakana mitentina 324 ariary miliara taratasim ho-bolan'ny tahirim-Bolam panjakana-ka ny 32.4 miliara ariary No. haverina amin'ny taona 2004 No. mavesa-danja indrindra amin'ny anjaran'ny eto an-toerana famadihana ho amin'ny renivola ny trosam-panjakana. Ankoatra izany dia hanomboka hanefa tsikelikely trosany ny ny amin'ny SOLIMA Fanjakana amin'ny taona 2004.
Ho avy an'ny Any ivelany kosa dia hitontaly 332.3 miliara ariary fanampiana ny ho amin'ny entin'ireo mpamatsy flew alalan 'ny fampindramam-bola hamatsiana tetikasa sy ny ny fanampiana tetibolam-ho panjakana an'ny taona 2004. Ireo fanampiana ireo dia ny hoentina indrindra hamatsiana tetikasa Fampandrosoana ireo sehatra Mitana ny laharam pahamehana-sy ny ady hanohanana amin'ny fahantrana.
Toy izany sy izany, no antonanton'ity lalana ity.
LAW N ° 2003 - 037
BEARING FINANCE ACT FOR 2004
REPOBLIKAN'I MADAGASIKARA Tanindrazana-Fahafahana-Fandrosoana

LAW N ° 2003-037 FINANCE LAW ON FOR 2004 ------

the national Assembly and the Senate have adopted in their respective session dated 26 November 2003 and 11 December 2003, the Act which reads as follows:
I-
tAX pROVISIONS subject to the provisions of this Act, the perception in favor of the state budget and those of Local Authorities, contributions, fees and tax and customs duties, as well as public income products will be made in the year 2004 in accordance with the laws and regulations in force.

ARTICLE I The provisions of the Tax Code are supplemented and amended as follows: BOOK I


TAX STATUS PART
INCOME TAXES AND SIMILAR || | TITLE I
TAXES oN LEGAL PERSONS UNDER TITLE I

INCOME TAX COMPANIES (IBS)

cHAPTER III TAXABLE INCOME
this chapter III delete group words:
"DIVISION I"
DETERMINATION oF TAXABLE INCOME Article
01.01.06.- Amend the wording of paragraph 2 a), b) and c) of this article: "a) amortization of capital goods, other than residential buildings, the
sites and premises used for the practice of the profession, and the duration of depreciation is more than 5 years may be calculated using a constant declining balance system.
B) It is applied a fixed rate of 30% of the residual value of the property. c) For the calculation of the amortization period, the year of acquisition is counted for a whole year
even when the acquisition is in-year "
01.01.06 Create a new article bis read:
"Article 01.01.06 bis.- It is applied on a special diet option to corporate mergers.
The option must be specified in the merger agreement which is subject to authorization by the Minister of tax regulations by decision.
This regime exempts from IBS at the combined company, net capital gains unobstructed all the elements of fixed assets due to the merger and the surplus provisions on its balance sheet.
In return, the acquiring company is committed in the act of merging to reinstate her capital gains and provisions results of the combined company whose taxation is deferred, under the year in which is performed the operation, and to reinstate its taxable profits the capital gains generated when the contribution of depreciable property. This reintegration may be spread over a period not exceeding five years without the integrated sum each year to be less than one fifth of the capital gains.
However, in case of subsequent disposal in the five years following the date of completion of the merger, the taxable gain is calculated from the value that had these assets in the books of the acquired company .The above provisions also apply to demergers and partial contributions of assets made by legal persons or organizations liable to IBS. "
Repeal: "DIVISION II" as its title: "TAX REDUCTION FOR INVESTMENT"
Article 01.01.07.- Repeal the provisions of this article.
Article 01.01.08.- Repeal the provisions of this article.

CHAPTER VI CALCULATION OF TAX

Article 01.01.16.- Amend the wording of the last paragraph of that article: 'Notwithstanding the provisions on the minimum amount of the above, are freed from IBS and
minimum of perception, new companies engaged in industrial, craft, agricultural, mining, transport, tourism or hospitality for deficit results from the first two years from the date of their final constitution. "

CHAPTER VII OBLIGATIONS OF TAXPAYERS Article
01.01.20.- Amend the wording of the penultimate paragraph of this article:" In any event, the tax payable by corporations who do not have their headquarters in Madagascar
increases by 50p. 100 without being less than 2 million of FMG. This increase applies only after the third year of the installation of the branch in Madagascar. "

TITLE II INCOME TAX NON-WAGE OF NATURAL
(NSRI)

CHAPTER II SCOPE SECTION II


EXEMPT INCOME Article 01.02.03.- Amend the wording of section 2 of this article: "the interests of 2- spared income; "
Repeal 5 of that article.

CHAPTER VII DETERMINATION OF TAX Article
01.02.36.- Amend the writing of this article:
"For the calculation of tax, income determined in accordance with Articles 01/02/09 to 01/02/13 are rounded to thousands of francs below.
The tax is calculated by applying the tranches of taxable income levels that correspond to them in the following scale; the amount due is equal to the sum of the results of each tranche:
up to 1 million FMG: 10,000 ... FMG-
income Fraction:
1,001,000 to 2,500,000 ... 5 ...... p 100-
2.501 million to 20 000 000: ....... 15 per 100-
Over 20 million: ............ 30 per 100- In any event, the amount resulting from application of the tax reduction
defined in chapter IX below shall nor be less than 5 per 1000 turnover during the current year or 25 000 FMG for taxpayers not subject to trade tax.
Notwithstanding this minimum is reduced to 1 per 1000 of the turnover during the current year to taxpayers selling retail fuels. "
Repeal:" CHAPTER VIII "Repeal the heading of Chapter VIII
Repeal:" DIVISION I "Repeal the heading of Section I
Article 01.02.39.- Repeal the provisions of this article.
Repeal: "DIVISION II" Repeal the title of Section II.
Article 01.02.40.- Repeal the provisions of this article.
Article 01.02.41.- Repeal the provisions of this article.
Article 01.02.42.- Repeal the provisions of this article.

CHAPTER IX TAX REDUCTION BY REASON OF DEPENDANTS
Article 01.02.43.- Amend the wording of paragraph 1 of this article: "The taxpayers subject to income tax on non-wage are entitled to due
each dependent, to a tax reduction fMG 12,000 per year. "

TITLE III TAX INCOME WAGE AND SIMILAR
(IRSA)

CHAPTER VI DETERMINATION OF TAX Article
01.03.16.- Amend writing A. this article
"A. Common Law
Up 250,000 FMG: 1500 FMG-
income Fraction: -
- 251 000 to 500 000: 5 p. 100 -
- 501 000 1 500 000 15 p. 100 -
Over 1.5 million: 30 percent. 100 - In any event, the application of the tax reduction in respect of dependents
defined in Article 1.3.19, shall not result to reduce the amount of tax below the minimum set as follows:
1500 FMG for taxpayers whose taxable income is less than or equal to 500,000 FMG;
FMG 12,500 for taxpayers with taxable income above 500,000 FMG. "CHAPTER VII

Repeal the title of this chapter.
Article 01.03.17.- Repeal the provisions of this article.
Article 01.03.18.- Repeal the provisions of this article.

CHAPTER VIII TAX REDUCTION BY REASON OF DEPENDANTS
Article 01.03.19.- Amend the wording of paragraph 1 of this article: "The taxpayers subject to income tax on labor and similar are entitled to due
each dependent, to a tax reduction of 1,000 fMG per month. "

PART IV INCOME TAX OF FURNITURE CAPITAL (IRCM)

CHAPTER II COMPANIES WHOSE REGISTERED OFFICE IN MADAGASCAR B.ta rif

01.04.07 Article. -
Edit the phrase "25 to 100" of paragraph 1 of this article with "20 to 100". CHAPTER V


SPECIAL EXEMPTIONS AND PLANS Repeal subtitles:

Capital increase by incorporation of reserves or profits tax
incorporation of reserves or capital profits
Create subtitle reads:
"Issue of fixed rate bonds' . 'Fanambina' ''
Article 01.04.33.- Amend the writing of this article: "the medium-term bonds, negotiable, fixed-rate issued by the Ministry of
Economy, Finance and Budget, subscribed current account called '' Fanambina '' are exempt from income tax Capital furniture. "
Article 01.04.34.- Repeal the provisions of this article.
Article 01.04.35.- Repeal the provisions of this article. TITLE V

FLAT TAX ON TRANSFERS (TFT)

CHAPTER II SCOPE SECTION II


ARE EXEMPT Amend the title of this section "ARE EXEMPT AND OUT oF SCOPE"
Article 01.05.03.- at the end of this article to create a paragraph 9 to read: "9 ° transfers payment of communication services provided to the foreign
via satellites. "CHAPTER IV


TAX RATE Article 01.05.05.- Amend the writing of this article:
" The rate of the fixed transfer tax is set at 10% "

PART RIGHT REGISTRATION DOCUMENTS AND TRANSFERS

CHAPTER II RATES AND LIQUIDATION OF RIGHTS SECTION IV


CHANGE FOR CONSIDERATION AND ACTS TAXABLE TRANSFERS || | Goodwill and customer
pecuniary Mutation
Article 02.02.22.- Amend the wording of the first paragraph of this article: "the onerous transfer of property trade or client funds
subject to a duty of 6 to 100 FMG FMG. "
Sale and other conveyancer onerous ownership of movable furniture and objects
Article 02.02.46.- At the end of this article, create a 4th read:" Notwithstanding the provisions above above transfers of interest shares in companies
limited liability are subject to a duty of 2 FMG 100 FMG. "
Article 02.02.48.- Amend the wording of paragraph 1 of this article:" The transport, sales and other transfers for consideration of receivables are subject to a duty
0.50 FMG 100 FMG. "

CHAPTER XI EXEMPTIONS AND SPECIAL SCHEMES SECTION IX


MISCELLANEOUS Discount
penalties Article 02.11.69.- Amend the wording of paragraph 1 of this article: "the penalties related to acts, statements, transfer of property, usufruct or enjoyment of movable property
unregistered buildings in the time before January 1, 2004, are given automatically in their entirety provided such acts, statements and writings are submitted to the formality of registration and fully paid ordinary fees before January 2005. "
repeal paragraph 3 of this article. PART


INDIRECT TAXATION SECTION I

EXCISE DUTIES (DA)

CHAPTER I SCOPE OF APPLICATION DIVISION I PRINCIPLES

| || Article 03.01.01.- Complete as follows the wording of paragraph 1 of this article: "harvested products, extracts, manufactured, prepared or imported Madagascar appearing in the table annexed
or tariff table are subject to excise duty levied on behalf of the General Budget and the rates are fixed by these paintings. "SECTION II


PRODUCTS EXEMPT Article 03.01.02.- Amend the writing of this article," are exempt from excise duty: The products and materials used in the manufacture of medicines; Subject to the formalities laid down by the provisions of Article
03.05.01: The products used as raw materials in the manufacture of other products
themselves subject to excise duty; The products did not pay excise duty, removed and transported to the territory
foreign destination and traveling on a link to bail acquired; Alcohol Nature for preparing drugs or used by
health or scientific institutions and denatured ethyl alcohol under prescribed conditions. "

PART VI TAX ON TURNOVER

TITLE ONE VALUE ADDED TAX (VAT)

CHAPTER II SCOPE SECTION III
| || PRODUCTS AND TRANSACTIONS EXEMPT OR OUT OF THE APPLICATION OF THE TAX FIELD

Article 06.01.06.- a) Amend the wording of paragraph 18 of that section: "18 ° The sale of paddy and rice. "B) Repeal the provisions of paragraph 21 of this article and replace as follows:" 21 ° The import and sale of mosquito nets and mosquitos. "
C) Create a paragraph 22 to read as follows:" 22 ° The importation and sale of narrow fabrics, labels, packages. "
D) Create a paragraph 23 to read as follows:" 23 ° The import and sale of solar panels, refrigeration compressors, machinery of papermaking. "
Article 06.01.07.- Create the provisions of this article read as follows:" Do not give rise to the application of the tax:
The importation and sale of products referred to under 1b the list of goods exempt from VAT and TST. "

CHAPTER VIII TAX REGIME Article
06.01.14.- Repeal the penultimate paragraph of this article. CHAPTER IX


SYSTEM OF DEDUCTIONS B - OIL PRODUCTS
Article 06.01.17.- Amend the wording of the second paragraph of this subtitle B: "Industrial companies sourcing with a processing company and
distribution in Diesel and fuel oil falling tariffs respectively 31 and 27 October 19 October 27 19 32, used in stationary engines for their production operations, are permitted deduct the tax on the added value on the purchase invoices issued by the company. "CHAPTER X


REFUND OF TAX CREDIT Article 06.01.24.- Amend the wording of paragraph 1 of this article:
" Companies admitted to the regime of Free Zone and professionals export may claim tax credits that emerge from their periodic VAT returns. "
Article 6.1.24 bis .- Amend the writing of this article:
" Reporting institutions that invest significant value generating a VAT credit exceeds 100 million FMG are allowed to transfer tax Value added the deduction could be carried under the provisions of Article 1.6.17 above.
This transfer is limited to the amount of the tax charged on the purchase of investments.
To get right to the transfer, the company shall, within one month of the period concerned a file containing: a copy
situation slip under section 6.1.16 of the General Tax Code by up the tax credit relating to the investment;
A note stating the names, name and address of the beneficiary of the transfer business with the amount of tax that will be absorbed by each of them;
A statement showing VAT paid for each invoice number, date, vendor name, the subject of the transaction, the tax amount and the tax actually paid. "

CHAPTER XI OBLIGATIONS OF TAXABLE
Article 06.01.26.- Amend the writing of this article:" Taxpayers are obliged to hold a proper accounting. Moreover the purchase invoices, sales and services, receipts from taxes and duties
paid on imports and all parts of relevance in determining the tax due must be submitted on any request tax Administration within which it can exercise its right of recovery.
In pursuance of the above provisions, subject to value added tax must attach to their statements, the list of their suppliers matching the reported period and established according to a model provided by the Administration.
Also:
- importers and exporters;
- Industrial and wholesale traders;
- Contractors of construction works, installations and public works;
- Developers, property dealers and the like;
- Freight carriers when they are subject to VAT;
Must attach, in the same conditions as above, the list of their clients. "CHAPTER XIII


PENALTIES Article I- 06.01.29.- Reformulate paragraph 2 of this article as follows:" 2 - Any failure to declare turnover, omission, failure, inaccuracy

Or markdown in the statements of income or taxable transactions, any improper deduction, any maneuver aimed at obtaining undue benefit of withdrawal and transfer are subject to a fine of 50 percent of the defrauded tax evasion or compromised, the deduction, refund or transfer was improperly operated or obtained. For taxable transactions at zero, it is applied a fine of 50% of the tax rate 20% calculated fictitiously based on the adjustments made by the service. "

BOOK III PROVISIONS COMMON TO TAXES, FEES AND CHARGES,
CHARGES INCLUDED IN THE BOOKS I AND II TO THIS CODE

RECOVERY TAX RECOVERY BY CHAPTER II
SERVICES TAX DIVISION II


PAYMENT oF TAX IBS - B- IRNS

CUSTOMS PAYMENTS CORD Article 20.01.42.- Amend the writing of this article " Notwithstanding the foregoing, all imports of raw materials,
goods, consumer products must be a perception of a tax payment on corporate profits (IBS) or tax on non-wage income (NSRI), equal to 5% of their customs value for all unregistered importer following the provisions of 20.05.01 and subsequent articles of this Code.
For persons not registered, the deposit is received no cap on the total value of imports during the year. "

TITLE VI Communication-RIGHT RIGHT CONTROL AND VERIFICATION
-
PROFESSIONAL SECRET (DC-DV SP)


SECTION I COMMUNICATION LAW Article 20.06.01.- Amend the writing of this article:
"the Tax agents have the general right to natural or legal persons, public or private, of all communications or documents and all information, regardless of medium, necessary for the establishment of taxes under this code. The requested information must be provided within 15 days of the date of receipt of the written request. "Article 20.06.04.-

Amend the wording of the second paragraph of that article:" In the fortnight following the pronouncement of a decision made by the civil courts, administrative
, consular, the labor and military parts remain lodged at the Registry, after this time they are made available to the tax authorities. "
Article 20.06.07.- Amend the writing of this article:" People, demands by registered letter does not conform to the provisions of Articles
20.06.01 to 20.06.06 the this text is punished of a fine of 200,000 to 1,000,000 FMG and sentenced to comply with those requirements under tax penalty from 20 000 to 100 000 FMG per day from the sentence until the day when the service tax concerned could usually exercise his right of communication. "SECTION II


SECRECY Article 20.06.09.- In this article, replace the word" audit "with the word group" to say. "
Article 20.06.10.- Amend the wording of the second paragraph of this article, "- the Minister in charge of tax regulations, the Director General of Taxation, the
directors, heads of departments or centers tax without any of them could delegate authority to examine records held in the tax centers and divisions. The documents will be sent by the inspectors to their superiors as written order; "

SECTION III OBLIGATIONS OF NATURAL OR LEGAL PERSONS ARE TAXABLE PAYING

In Article 20.06.12.- first paragraph of this article, replace the phrase "March 1" by "1 May".
Article 20.06.13.- In this article, replace "20.06.11" with "20.06.12".
Article 20.06.14.- In this article, replace the phrase "5 to 25 percent" to "1-5 percent".

SECTION IV OBLIGATIONS OF INDUSTRIAL TRADERS AND CRAFTSMEN
Article 20.06.15.- In the second paragraph of this article, replace the phrase "March 1" to "before the
May 1 ".
Article 20.06.16.- In this article, replace the phrase "5 to 25 p.100" with "1-5 percent"
Article 20.06.17.- In the first paragraph of this Article replace the phrase "March 1" by "1 May".
Article 20/06/18 - At the end of the second paragraph of this article, replace the phrase "control head" by
"Tax Centre Manager".

SECTION VII Amend the wording of the title of the Section VII:
"CHECKS ON SITE"

Article 20.06.23- Amend the writing of this article, "The spot verification of documents, books and documents may extend over a
longer than one month per year checked. This period starts from the day when documents whose disclosure has been requested
are made available to the auditor.
In any event, the communication of the documents requested must be carried out within a maximum of 12 days under penalty of automatic taxation under the 20.03.01 and following of the Code.
However, the deadline of one month per year of verification is not binding on the administration for instruction comments or requests by the taxpayer after the completion of the audit. "
Article 20.06.24.- Amend the writing of this article:" The results of the audit are made available to the taxpayer, even in the absence of adjustments
. When adjustments are considered, the environmental audit to the taxpayer a notice
giving tax information enabling the latter to make his comments or to communicate its acceptance within thirty days from the date of receipt of the notification.
Any proposed enhancement is void if it does not mention the power left to the taxpayer to be assisted by a council of his choice to discuss the proposal or to respond. "
Article 20.06.25.- Amend the writing of this article:" A failure to reply within the prescribed period, the tax is assessed on the basis determined by
Administration. In this case, the burden of proof is on the taxpayer. If disagreement persists on the proposed adjustments, liquidation is ensured in accordance
the same procedure as above, but the administration must first notify the taxpayer the evidence used as the tax base, indicating the reason for the rejection of comments thereof. The notification contains information on remedies available to the taxpayer.
In this case, the burden of proof is on the Authority. In both cases, the items and documents whose production is obligatory and those
been requested by the Administration and which have not been provided within the legal deadlines can not be opposed to the Administration as evidence of exaggeration deductions bases or corrected automatically. "
Article 20.06.26.- Amend the writing of this article," When on-site verification of the accounting for a specific period
look of a tax or charge is completed, the Administration more may conduct another audit of these entries regarding the same taxes or fees and for the same period.
However, it is an exception to this rule when the on-site audit was limited to specific operations and in case of fraudulent activities. "
Article 20.06.28.- Amend the writing of this article:" Notwithstanding the provisions of Article 20.6.27, the Authority maintains its right of recovery
in respect of taxes which were the subject audits, and the initial findings of a completed verification can be changed within the period of recovery provided only that the proposed changes do not result from findings made on the occasion of new investigations in the writings and documents
accountants.
However, no enhancement can not be prosecuted on the basis of a doctrine of change if the initial findings are based on the interpretation of tax text formally accepted at the time by the Administration. "
Create SECTION VIII read:
'SECTION VIII

OF MANAGEMENT CENTRES Article 20.08.01.- management centers whose purpose is to provide assistance in
industrial management, traders, artisans, farmers; and expand the use of accounting and facilitate the performance of their administrative and tax obligations by members of the liberal professions and the holders of the offices and offices can be approved under conditions laid down by regulation.
Article 20.08.02.- These centers are established at the initiative of corporate accountants listed in order of
accountants and financial Madagascar (OECFM) or chambers of commerce and industry, chambers of trade or chambers of agriculture, or professional bodies or organizations legally constituted.

Article 20.08.03.- The accounts of members of management centers to be held, or centrally monitored
by an accountant or a law society member, which aims tax documents after assured of their regularity and have asked all relevant information such as to establish the correlation between the tax results and accounting.
The accountants, members of the order and authorized trainee accountants companies operate under their responsibility, the task of monitoring on each file and issue the visa in the previous article.
They can refuse to perform this step if their comments have not been implemented before the closure of the financial statements. In this case, the tax authorities examine in the comments submitted by the taxpayer, if or not to grant the tax advantages provided by regulation.
Article 20.08.04.- centers are especially qualified to develop, on behalf of their members placed under
real tax regime, declarations for tax administration; a tax administration officer providing technical assistance to the authorized management center, as provided by the agreement between the center and the tax administration.
Article 20.08.05.- Adherents of approved management centers are subject to the obligation to accept
payment by check, to make those checks to the order and does not endorse except for discount direct for collection. They should inform their clients. The conditions of application of this Article shall be fixed by regulation.
Article 20.08.06.- Provincial Director of Taxes or his representative, in an advisory capacity to
deliberations of the governing bodies of the approved management centers when they are on the budget and the operating conditions thereof.
Article 20.08.07.- The renewal of the approval of authorized management centers occurs every three years.
Article 20.08.08.- After informing interested parties of the deficiencies identified in the implementation of
tasks as defined by regulation, and have been able to submit their comments, the Director provincial taxes may subordinate the continuation or renewal of accreditation of a center to change their management team. "
Table of Excise Law is amended as follows:

ANNEX TABLE OF LAW NUMBER RATE OF EXCISE

DESCRIPTION OF PRODUCTS DA 18.06

31 00
32 00 90 00 Chocolate and other food preparations containing cocoa. -Other, In blocks, slabs or bars: --Fourrés ...................... --Not filled .......... --Other ........................ ........

20 20 20 20 00 19.02
30 00 40 00
Pasta, whether cooked or stuffed (with meat or other substances) or otherwise prepared such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni, couscous, whether or not prepared. Uncooked pasta, not stuffed or otherwise prepared:
-Stuffed pasta (cooked or otherwise prepared themselves) ........................ -Other pasta -Couscous ................. ......................... 20
20 August 20 20


20 10 October 30 40 10


50 10 60 10 70 10


80 10 91 10
92 10 99 10

Fruit and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
Nuts, groundnuts and other seeds mixed together: - Ananas-
--- Containing added .................... ..... -Agrumes: --- added spirit ......................... -Pears: --- with addition alcohol ......................... ..................... -Abricots ................. --- with ......................... adding alcohol -Cerises: --- Containing added ......................... -Peaches: --- with the addition of alcohol ... ...................... -Strawberries ......................... - --With the addition of alcohol ......................... -Other, including mixtures other than those of No. 2008.19: palm --Cœurs: --- with the addition of alcohol ......................... --Mélanges ........ ................. --- with the addition of alcohol ......................... --Other ......................... --- with added spirit .............. ........

20 20 20


20 20 20


20 20 20

20 June 21

90 10 food preparations not elsewhere specified or included ailleurs.- -Other: --- vanillin presented in tablet form and in small doses 01 180

October 20th

........................ Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweeteners or flavored; ice and snow
-Mineral waters and aerated waters: --- Natural mineral water, artificial mineral waters, not sweetened nor flavored soft water 5


February 22 October 00

90 00 March 22 00 10 90


April 22 10 10 90 21 00
29 11 19 21 29 31 39
90

30 00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, excluding fruit or vegetable juices of heading 20.09 - waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored
other ........................ ............-
malt beers --- on the alcohol content of 4 ° or less --- on the alcohol content of more than 4 °
Wine fresh grapes, including fortified wines; grape must other than those of heading 20.09. ................ Sparkling -Vins: --- From champagne ......................... .......... --- Other ................................... - other wine; grape must with fermentation prevented or arrested by the addition of alcohol: --In containers not exceeding 2l --Other ... ................ ................ --- wine (other than liqueur wines and sparkling wines and the like) exclusively from the fermentation of fresh grapes or grape juice: - --- In containers not exceeding 2l ---- Other ............................... .... --- liqueur wines, musts mistelles or transferred to alcohol, exclusively from fresh grapes or grape juice: ---- in containers not exceeding 2l --- -Other ................................. --- fortified wines: ---- In containers capacity not exceeding 2l ---- Other --- Other ................................. .. -Other grape must ............................... .............. ...................

20 20 30 30 150 150


30 30 30 135 135
|| | 30 30 30 30 22 05

October 10, 90

90 10 90 Vermouth and other wine of fresh grapes flavored with plants or aromatic substances. -In Containers holding 2 l --- Vermouth ................................. --- Other ................................. -Other: --- In containers holding n 'not exceeding 2l --- Other ................................. 135 135

135 135

22 June 00 19 November 90 July 22

Other fermented beverages (cider, perry, mead, for example); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. --- Cider, perry and mead presented: ---- In containers not exceeding 2l ---- Other ............. ....... ...................... --- Other fermented beverages (betsabetsa, fermented coconut juice, etc) ...... undenatured ethyl alcohol of an alcoholic strength of

30 30 30 October 00
20 00
80p.100 flight. or more; ethyl alcohol and other spirits, denatured, of any strength. undenatured ethyl alcohol of an alcoholic strength by volume of 80p.100 flight. or more ethyl alcohol and spirits denatured of any
180,180

August 22 20 October 90
undenatured ethyl alcohol of an alcoholic strength by volume of less than 80p.100 flight; spirits, liqueurs and other spirituous beverages. -Waters Spirits of wine or grape marc: --- In containers not exceeding 2l --- Other .................. ................. 135 135

22 August (continued) 30

October 90 40 10 90
50 10 90
60 00 70 00 90

12 November 90 February 24
10 00 20 00 90 00 24 03
October 00
91 00 99

October 20 27 10 19 33 19 39

-Whiskies: --- In containers not exceeding 2l --- Other .......................... ......... -Rum and tafia: --- In containers not exceeding 2l --Other ................... ................ -Gin and juniper: --- In containers not exceeding 2l --- Other ........... -Vodka ........................ ........................ ............. -Liqueurs .................................. - other: --- spirituous beverages, measuring alcohol (actual and potential) ---- less than 15 ° ........................ .... ---- 15 ° and more --- Other ............................. ..... .............................. Cigars (including cheroots), cigarillos and cigarettes, of tobacco or substitutes -Cigares tobacco (including cheroots) and cigarillos containing tobacco: ........... -Cigarettes containing tobacco: -Other ............ ........................ Other manufactured tobacco and tobacco substitutes, manufactured; tobacco "homogenised" or "reconstituted"; tobacco extracts and sauces. -Smoking Tobacco, whether or not containing tobacco substitutes in any proportion: -Other: --Tabacs "homogenised" or "reconstituted" ... --Other: --- Chewing tobacco: ........ ................ --- Carrots, snuff (pure powder) :. ................
Lubricating oils and lubricants Other .........................

.................................... 180 180 135 135 135
135 135 135 135 135 135


70 70 70 70 70


20 70 10 10 29 12


41 00 Aldehydes, whether other oxygen function; cyclic polymers of paraformaldehyde aldehydes. acyclic aldehydes containing no other oxygen function: aldehydes, ethers, aldehyde-phenols and aldehydes with other oxygen function: --Vanilline (méthylprotocatéchique aldehyde). 120

March 00 December 11 20 33 04

10 00 20 00 30 00

91 00 99 00 Perfumes and toilet waters --- Liquids:
---- Non alcoholic ........................ .............................. .. ---- --- Alcoholics Concrete ......... .........................
Beauty or prepared makeup and preparations for the care or skin care other than drugs, including sunscreen preparations and preparations for tanning, manicure or pedicure preparations. -Product Makeup for lips ........ -Products of eye makeup ...... -Preparations manicure or pedicure .. -Other: --Poudres, including compact powders. --Other ................................... 20 100

20 20 20 20

20 20 33 05 10 00 20 00 30 00 90 00
hair preparations. -Shampoings ................................ -Preparations For permanent waving or straightening hair -Laques .. -Other ..................... ...........................
......... 20 20 20 20 33 07

10 00 20 00 30 00
41 00 49 00 90 00 40 October 11 00
20 00 30 00 40 00 50 00
91 00 99 00

Pre-shave, shaving or aftershave, deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations and other cosmetic preparations, not elsewhere specified or included; room deodorizers, prepared, whether or not perfumed, with or without disinfectant properties. -Prepare To shave, shaving or after shaving body -Désodorisants and antiperspirants ... scented -Sels and other bath preparations -Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: - " Agarbatti "and other odoriferous preparations which operate by burning ............. ......................... --Other -Other .......... .................................... new tires -Of type in rubber used on motor cars (including cars like "break" and racing cars) -Of ....... kind used on buses or trucks -Of a kind used for aircraft .. -Of ........... kind used on motorcycles ......... -Of a kind used on bicycles ........ -Other: --A herring-bone or similar ......... .................................... --Other ...

20 20 20 20 20 20 10 10 10 10

10 10 October 40 12
escaped tires or used rubber tires, interchangeable tire treads and tire " flaps "rubber. -Retreaded Escaped:
November 00
12 00 13 00 40 50 90 October 20 20 30 40 50

--Of the kind used for motor cars (including cars of "break" type and racing cars) ... - of a kind used on buses or lorries ... --- of a kind used for aircraft ............... --Of the kind used on motorcycles .......... . --Of the kind used on bicycles .......... --Other ............................. .......... -Retreaded Loader: --Of the kind used on motor cars (including cars like "break" and racing cars) .. --As kind used on buses or trucks ... --As a kind used for aircraft ............... --Of the kind used on motorcycles ........... --Of the kind used
bicycles .......... 10 10 10 10 10 10
10 10 10 10 10
90 10 21 22 23 29 90 -Other
: --Bandages solid or hollow (half full) - "Flaps" and "guts" of a weight presented isolation: --- Over 70 Kg .................... ........... --- 15 kg to 70 kg included excluded ........ --- 2 kg to 15 kg included ............ .... --- Other ...................................... 10

10 10 10 10 63 09 00 00 71 01

October 00
21 00 22 00

-Articles Worn Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport. -Perles Fine .............................. culture -Perles: --Brutes ......... --Travaillées .......................... ..................... .........
3000 F / Kg net 75


25 75 71 February 10 00

21 00 Diamonds, whether or not worked, but not mounted or set. -No Sorted ................................. -Industriels: --Bruts or simply sawn, cleaved or bruted. ........... 75


25 71 02 (cont'd) 29 00
31 00 39 00 --Other
................................... industrial -No: - -Bruts or simply sawn, cleaved or bruted --Other ...................................

25 25 25 71 03


10 October 20 gems stones (precious or semiprecious) autresque diamonds even worked or graded but not strung, mounted or set; precious stones (precious or semiprecious) other than diamonds, not temporarily strung for convenience of transport. -Brutes Or simply sawn or roughly: --- Ruby .................................... - -Saphirs ..................................

25 25 30 90 91
October 20 30 99 20


30 40 91 92

99
Emeralds
--- --- Other ................................ ....... ............................ worked -in other: --- Rubies, sapphires and emeralds ---- Ruby .... ................................ ---- Sapphires ............. .................... ---- Emeralds ......................... ....... --Other: --- clear rock crystal for size, pink rock crystal or colored stones and amazonites and similar ornamental stones. .................................... --- Rock crystal to melt, gray or opaque crystal or smoky chalcedony and analogues (agates, zircons) .......... --- --- Garnets of bearing unit .................... other: ---- For industrial uses: ----- Items quartz piezoelectric ... ----- other .................... ............ ---- Other .................................

25 25 75 75 75 25


25 25 25 25 75 71 06

October 00
91 00 92 00 71 08

11 00 12 00 13 00 20 00
Silver (including silver gilt and platinum), unwrought or in semi-manufactured powder form. -Poudres .............................. -Other --Sous Unwrought semi-manufactured forms --Sous .... ..................
gold (including gold plated with platinum) unwrought or in semi-manufactured, powder. -A Non-monetary use: ............................... --Poudres --Sous other crude forms .... ............... --Sous other semi-manufactured forms ................ --A monetary use ...... .................... 25


25 25 25 25 25 25 71 10

11 00 19 00 71 12
30 00
91 00
92 00

90 00 Platinum, unwrought or in semi-manufactured or in powder form: .............................. - platinum: --Sous unwrought or in powder ............ ......................... --Other ..... waste and scrap of precious metal or plated or double with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metals.
-Cendres Containing precious metal or precious metal compounds, excluding sweepings. . . -d'Or Even plated or double gold, excluding sweepings containing other containing other precious metals platinum -From ...........
even plated or double platinum, excluding sweepings containing other precious metals ... -Other .....................
............................... 25 25 75


75 75 75 | || 13
11 00 19 10 20 71 14
11 00 19 10 20
71 15 10 00 90 10 20 30 90
articles or jewelry and parts thereof, of precious metal or clad with precious metals. -By Precious metal whether or not plated or clad with precious metal: --In money even coated, clad with precious metal ................... ....... --Of other precious metal whether or not plated or clad with precious metal: --- in gold ..................... --- In .............. .............................. platinum Articles of jewelry and parts thereof, of precious metal or clad with precious metals. -By Precious metal whether or not plated or clad with precious metal: --Of silver, whether or not plated or clad with precious metals ................... --Of other precious metal whether or not plated or clad with precious metal: gold --- in ............................ ....... --- in platinum ..............................
Other articles of precious metals or clad with precious metals. - Catalysts in the form of wire cloth or mesh platinum -Other: --Of gold ................................ --Of platinum ................................ .... --Of silver gilt ..... --In ................... clad with precious metals.

75 75 75 75


75 75 75 75 75 75 75

TITLE 1 Bis EXEMPT LIST OF PRODUCTS AND VAT TST

Act No. 99032 of 03/02/00 with Finance Act for 2000 JORM No. 2626 09/02/00
LIST OF PRODUCTS EXEMPT VAT RATE
DESIGNATION OF ISSUE PRODUCTS
I. DRUGS
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, natural or reproduced by synthesis; derivatives thereof used primarily as
hormones; other steroids used primarily as hormones.
30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; organo-therapeutic extracts 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 obtained through
biotechnology; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products.
March 30 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. 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 or put up for retail sale || | II. PHARMACEUTICAL ARTICLES
30.05 Wadding, gauze, bandages and similar articles (dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary.
30.06 Pharmaceutical goods specified in Note 4 of Chapter.
33 06 Preparations for oral or dental hygiene, including pastes and powders to facilitate adhesion of dentures; son used to clean between the teeth (dental son), packaged for sale to individuals.
40 14 Articles of hygienic or pharmaceutical (including teats), of vulcanised rubber, with fittings of hard rubber.
40 15 Clothing and clothing accessories (including gloves) of vulcanised rubber, for all purposes. -Gloves: November 00 -For

III surgery. MATERIALS FOR MEDICAL
37 01 plates and film shots, photographic, sensitized unexposed, of any material other than paper, lecarton or textiles, instant print film and draw plans sensitized, unexposed, whether or not in packs.
10 L 00 -For X-ray
37 02 Photographic film, sensitized, unexposed, in rolls, material other than paper, paperboard or textiles; photographic film to instant print film in, rolls, unexposed.
October 00 -For X-ray 84 19 Machinery, electrically heated, 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.

-Chauffe-Water, non-electric instantaneous or storage. 20 00 -Stérilisateurs Medico-surgical and laboratory 87 12 00 Bicycles and other cycles (including delivery tricycles), not motorized. 10 -Bicyclettes for disabled
87 13 wheelchairs and other vehicles for disabled persons, whether or not motorized or otherwise mechanically propelled. October 00 -Without mechanically propelled 90 18 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing. 90 19 Mechanotherapy appliances; massagers; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol respirators resuscitation and other respiratory therapy equipment. 90 20 00 00 Other breathing appliances and gas masks, excluding protective masks having neither mechanisms and replaceable filters 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 90 22 X-ray equipment and apparatus using alpha, beta or gamma, not for medical, surgical, dental or veterinary uses, including appliances radiography or radiotherapy, x-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, tables, chairs and the like examination or treatment.
IV. OTHER EXEMPTIONS under section 06.01.06 of CGIalinéas 11th, 12th and 13th
48 01 00 00 Newsprint, in rolls or sheets
49 01 books, brochures and similar printed matter, in single sheets. October 00 -In single sheets, even folded.
Other: 91 00 --Dictionnaires and encyclopaedias, and serial installments ...
99 --Other 90 --- Other
49 02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising.
49 07 00 Unused postage, revenue and similar stamps unused, with current or new issue in the
country of destination; stamped paper; Bank notes; checks; stock, share or bond certificates and similar securities
. 10 -Timbres stamps, revenue stamps, stamped paper, banknotes
LIST OF PRODUCTS EXEMPT
VAT Law No. 2000-24 of 05.01.01 with Finance Act for 2001
JORM No. 2683 of 12/01/01
IV OTHER EXEMPTIONS Pursuant to section 06.01.06 of the CGI paragraph 11 °, 12 °, 13 °
After "13 °" add "and 16"
10/27/00 21 - Petroleum Blow
November 27 13 00 - Butanes
EXEMPT LIST oF PRODUCTS AND VAT TST
Law No. 2001-029 of 04.01.2002 concerning LF 2002
IV - Other exemptions under section 06.01.06 17 ° and 18 ° paragraphs of CGI.
RATE NUMBER OF THE PRODUCTS
12.09 Seeds, fruit and spores and the like
01.05.11 90 Day-old chicks 10
04.07.00 Eggs for hatching.
05.11.10 00 sperms of cattle fry.
27.11.12.00 Gas propane 31.01.00.00 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 phosphatic
31.04 Mineral or chemical potassic fertilizers
31.05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium, other fertilizers
23.01 Products unfit for human consumption.
23.02 Bran, sharps and other residues, whether or not agglomerated in pellets, the sifting, milling or other working of cereals or legumes.
23.04.00.00 cake cake

23.05.00.00 23.06 oilcake
23.08.90.00 Provende
23.09.90.00 Concentrated food
29.22.41.00 Lysine Methionine 29.30.40..00


38.08.10.90 Insecticides 38.08.20.00 Fungicides Herbicides

38.08.30.00 90.01 30 00 Contact lenses Prescription glasses 90.04 90 11 90.04 90 12 90.04 90 19 Prescription Glasses Prescription Glasses

1 Ter TITLE LIST OF PRODUCTS EXEMPT FROM VAT
AND TST
Act No. 2003-026 of 27/08/03
- BUILDINGS AND PUBLIC WORKS 1) coal tar - Brai and coke houille- bitumen tar pitch Oil- and bitumen blend asphaltes- bitumeux- excavation equipment, lifting, terrassement- construction and parts of buildings, bridges and elements of ponts- tractors chenille- topography devices - ware of construction- carpentry Books and carpentry of construction- Other articles beverage size stones or build- Articles of cement-Tubes, pipes and hollow profiles in Frying materials and devices for sorting, screening, separating or WASHING materials and devices crushing or pulvériser- mixers and devices for mixing or malaxer-
machines for mixing mineral substances with bitumen other machinery and equipment appareils- for other industrial sectors such as appliances assembly lamps, machines - automatic vending machines for rubber working machinery tobacco processing machines having individual functions NDNCA- chassis fonderie- electric motors and generators of electricity-transformer electrically
Electro-magnets, embrayages- electromechanical domestique- use in industrial furnaces and Laboratory, Machinery and apparatus for soldering, brazing or soudage- Line pipe for oil in steel-steel pipe fittings - pipes and tubes, copper accessories piping in copper tubes, pipes and pipe fittings in Nickel pipe fittings of Aluminium- construction and construction parts in aluminum-tubes, pipes and lead fittings - Tubes, pipes and pipe fittings in zinc - Lozenges zinc Ciments- Articles of asphaltenes Bétonnières- Constructions préfabriquées-
- AGRICULTURE aND ELEVAGE1)
horses, asses, mules and hinnies purely bred breeding animals live bovine bred breeding purely live Animals of sheep or goats bred breeding purely live poultry, live ... bred breeding purely mechanical devices dryers for agricoles- products to project for agriculture- agricultural equipment such as harrows, plows, mowers, harvesters, incubators machines - milking and dairy machinery, brooders, cleaning ... Tractors- Tools agricoles-
Transport1)
road tractors for semi-remorques- vehicles for the transport of persons or vehicles for the more- Ambulances- goods- transport Trucks - grues- Chariots- Motocycles- Bicyclettes-
Trailers for all vehicles: for agricultural, freight for transportation - sugarcane ... Other remorques- Other vehicles such as animal traction, wheelbarrows, carts ... -
industries1)
generator steam- centrifuges centrifuges mechanical appliances for machine- projeter- protective gloves for all métiers- equipment for the paper industry and equipment for imprimerie- textiles- machinery industries tools such as drilling machines, grinding, planing, ... - chaudières-
auxiliaries for chaudières- generators gas-turbines vapeurs- Engines Turbines hydrauliques- compression-Fours bakery- equipment for treatment of Contents involving a change of temperature-calenders, laminoirs- type of sewing machines industrially materials laboratory photographiques-
mATERIALS aND cOMPUTER BUREAUTIQUES1)
computer and office equipment such as typewriters, calculators, duplicators, .. - Rétroprojecteurs- photocopie- devices
mACHINES USE DOMESTIQUE1)
Refrigerators and freezers sewing machines type ménager- photographiques- cameras and projectors cinématographiques- Candles, candles and items similaires- Cahier- other paper, paperboard, cellulose-wadding Prescription glasses: 90.04.90.11; 90.04.90.12; 90.04.90.19.- pens and ball pen, ... - Other Other-tipped accessories made from Clothes- Sewing, knitting, ... - Other hand tools such as hand saws, pliers, files, ... - Interchangeable tools for hand tools: tools for drilling, milling, turning, ... - sharp blades for mechanical-equipment devices for use electrothermal domestique-
stoves, gas-stove burners for feeding foyers- Microphone, speaker - CD players, cassette- Magnétoscopes- Reception apparatus for radio-broadcasting (radio-cassette) - receivers of TV-
TISSUS1)

Other dyed cotton fabrics, plain canvas- fabrics coated with gum or materials amylacées- silk fabrics or waste soie- fabrics of carded wool or fine animal hair Woven fabrics cardées- combed or fine animal hair combed - Woven fabrics of coarse animal hair or cotton fabrics crin- lin- other fabrics dyed cotton fabrics, plain sergé- jute fabrics or other fabrics fibres- other textile fibers végétales- filaments synthétiques-
Cloth printed cotton weave canvas- toweling and similar fabrics fabrics éponge- point gas- Other tulles, spools tulle and mesh fabrics nouées- son fabrics of metal fabrics impregnated, coated or covered materials plastiques- caoutchoutés- fabrics Other fabrics imprégnés- bleached cotton fabrics to sheeted in canvas- armor Other bleached cotton fabrics, plain canvas- Other dyed cotton fabrics, plain canvas- Other woven fabrics of various colors son, plain sergé- Other fabrics cotton fabrics blanchis- bonneterie- Rags, twine, cordage textiles as waste or out articles - to use
SON (tEXTILES, SYNTHETIC) 1) aND OTHER ACCESSORIES
twine, ropes and cables, tressés- Items son, strip or similaires- soie- Son of Son of Son of cotton Other laine- son textiles- synthetic yarns or artificiels-
Buttons- Closures glissières- Labels badges and textile BOOK II .-


LOCAL TAXES tAX PROFESSIONAL TITLE I

Add the following table "B" of the business tax annexed to the tax Code:
"tABLE B
No gold dr e
PROFESSIONS, INDUSTRIES, BUSINESSES BUSINESSES, SERVICE BENEFITS NATURE


CLASS C at e g ie gold P op
D roitentie || | No. ordr e
ed activity of accumulated reliable
No gold dr e
PROFESSIONS, INDUSTRIES, BUSINESSES BUSINESSES, SERVICE BENEFIT NATURE


CLASS C gold at e g ie P op ul at io n D

roitentier No. ordr of activity e
ed accumulated reliable
Create "35" Help control and aerial work (see benefit services not specified) '' Create 126

2 Cinema (production film, video, spot) ............................................................... Over 50 employees. 36-50 ............................................................... employees. 21-35 ............................................................... employees. 11-20 ............................................................... employees. ............................................................... 6-10 employees. 5 employees at the ................................................................

MMMMMM 1st 2nd 3rd 4th 5th 6th 137 5 Create

Marketing products, services related to radio, telephony, broadcasting (see phone device by service lessor)
Create 143 5
Design, updating and maintenance site.web ............................................................... Over 50 employees. 36-50 ............................................................... employees. 21-35 ............................................................... employees. 11-20 ............................................................... employees. ............................................................... 6-10 employees. 5 employees at the ................................................................
PS PS PS PS PS PS
1st 2nd 3rd 4th 5th 6th 148 6

Create Quality control (see engineering)

5 156 Create Cybercafe (see Internet )

Editor Create 185 5 photo story ............................................................... Over 50 employees. 36-50 ............................................................... employees. 21-35 ............................................................... employees.

IIIIII 1st 2nd 3rd 4th 5th 6th
............................................................... 20 employees. ............................................................... 6-10 employees. 5 employees at the ................................................................ Create

5 187 Water treatment building on swimming pool (see electricity and water)
Create 206 5

Operation of tourist activities (water activities, sports) ............................................................... Over 50 employees. 36-50 ............................................................... employees. 21-35 ............................................................... employees. 11-20 ............................................................... employees. ............................................................... 6-10 employees. 5 employees at the ................................................................
PS PS PS PS PS PS
1st 2nd 3rd 4th 5th 6th 262 5 Create

computer network installation (see repairer) "Article 2


CUSTOMS I. The Customs Code is amended and supplemented as follows: the provisions of Article 188bis are repealed a)
the provisions of Article 188ter are repealed a)
the wording of paragraph 3 of Article 209 is amended as follows: a)
instead 3. Before the Court of First Instance or the Court Section in whose office is located
Customs, the customs service is represented by the collector of customs or his representative designated for this purpose.
Before the Supreme Court and the Courts of Appeal, it is represented by the Head of Central Service in charge of litigation and the fight against fraud or his authorized representative.
If necessary, one or the other may validly exercise the function of representation before the first degree courts and assures the hearing defending the interests of the Treasury as prosecution, civil party.
Read: 3 Before the Court of Appeal, the Court of First Instance or the Court in the Section
spring which is located the office of Customs, the customs service is represented by the collector of customs or representative appointed for this purpose.
Before the Supreme Court, it is represented by the Head of Central Service in charge of litigation or his authorized representative.
If necessary, one or the other may validly exercise the function of representation in the courts of first degree or second degree and ensures at the hearing defending the interests of the Treasury as a civil party prosecution.
Add new paragraphs 4.5 and 6 to Article 216, read as follows: a) 4. "The transaction can only benefit those for whom it was granted.
In consequence, prosecutions remain possible against other offenders, they are co-authors, accomplices or interested. It is different for bonds and those civilly liable provided that their liability follows directly from that of the principal (in case the latter benefits from this way of regulation) and that their fate is inextricably linked to that of this latest. "
5." The transaction between the parties, the authority of res judicata. It can not be attacked because of legal error, or due to injury. "
6." The same facts involving the same person can not, as a result of a customs transaction having had the effect of extinguishing the prosecution be pursued under a different legal qualification
II - the Customs tariff is amended and supplemented as follows:
A - Explode the new tariff subheadings as follows: instead of
:
NAME oF GOODS aND tARIFF DD iT ED VAT 63 April 91 knitted May 20 EX 20
92 Other knitted cotton January 15 0


EX 20 93 Other knitted synthetic fiber January 15 0

EX
20 99 knitted or crocheted, of other textile materials January 15 0


Read EX 20:
NAME oF GOODS AND HEADING DD IT ED VAT 63 04

91 10 - knitted or crocheted May 20 EX
20 90 - knitted or crocheted, impregnated with insecticide products of heading 38.08 E
EX EX EX X


92 10 - Other that 'knitted cotton
October 15 EX 20 90 - Not knitted or crocheted cotton impregnated with insecticides
products of heading 38.08 E EX X


EX EX 93 || | 10 - Not knitted or crocheted synthetic fibers October 15 EX
20 90 - Not knitted or crocheted synthetic fibers impregnated with insecticides
n ° 38.08 E EX X

EX EX

99 10 - Not knitted or crocheted, of other textile materials October 15 EX
20 90 - Not knitted or crocheted of other textile materials impregnated with insecticides n
38.08 E EX X


EX EX B °) Goods exempted SD, IT, DA, import VAT.
RATHER READ NAME OF GOODS AND TARIFF
IT ED VAT DD DD IT ED VAT
Coal 27 19 January 00 20 Ex 5 Ex Ex Ex Ex Ex
Mosquitos 38 August 10 10 5 Ex ex 20 ex ex ex ex

Tractors 87 01 90 00 5 20 Ex Ex Ex Ex Ex Ex
° C) Change the rate of the excise duty (DA) of the following subheadings:
READ NAME INSTEAD OF GOODS aND HEADING DA
33 03 00 12 Perfume & cologne 135,100
24 March 10 00 smoking tobacco
60 70 March 24 91 00 Tobacco "homgénéisés" or "reconstituted" 60 70 || | 24 March 99 20 Carrots, snuff
60 70 ° D) Change Customs Rights rates (DD) and Import tax (iT) within the framework of tariff rebalancing, sub positions below:
RATHER READ tariff heading DD DD TI TI
01011010 0 5 0 10 01011020 0 5 0 10 01019010 0 15 0 20 01019020 0 15 0 20 01029000 0 15 0 20 01039100 0 15 0 20 01039200 0 15 0 20 01041090 0 15 0 20 01042090 0 15 0 20 01051110 0 5 0 10 01051190 0 15 0 20 01051210 0 5 0 10 01051290 0 15 0 20 01051900 0 15 0 20 01059290 0 15 0 20 01059300 0 15 0 20 01059900 0 15 0 20 01061111 0 15 0 20 01061112 0 15 0 20
0 15 0 20 01061114 0 15 0 20 01061115 0 15 0 20 01061119 0 15 0 20 01061210 0 15 0 20 01061290 0 15 0 20 01061910 0 15 0 20 01061920 0 15 0 20 01061990 0 15 0 20 01062010 0 15 0 20 01062020 0 15 0 20 01062030 0 15 0 20 01062090 0 15 0 20 01063110 0 15 0 20 01063190 0 15 0 20 01063210 0 15 0 20 01063290 0 15 0 20 01063900 0 15 0 20 01069011 0 15 0 20 01069012 0 15 0 20 01069019 0 15 0 20 01069091 0 15 0 20 01069099 0 15 0 20 04021010 5 10 5 15 04021091 0 5 0 10 04022110 0 5 0 10 04022910 5 10 5 15 04029900 5 25 5 20 04041010 0 5 0 10 04059020 5 0 5 5 04059030 0 5 0 10 04059090 10 20 10 15 04070010 0 5 0 10 04081110 0 5 0 10 04089110 0 5 0 10 05010000 0 5 0 10 05021000 0 5 0 10 05029000 0 5 0 10 05030000 0 5 0 10 05040010 0 5 0 10 05040020 0 5 0 10 05051000 0 5 0 10 05059000 0 5 0 10 05061000 0 5 0 10 05069000 0 5 0 10 05090000 0 5 0 10 05100000 0 5 0 10 05111000 0 5 0 10 05119110 0 5 0 10 05119120 0 5 0 10 05119130 0 5 0 10 05119190 0 5 0 10 05119900 0 5 0 10 06011000 0 5 0 10 06012000 0 5 0 10 06021011 0 5 0 10 06021012 0 5
0 10 0 5 0 10 06021014 0 5 0 10 06021015 0 5 0 10 06021016 0 5 0 10 06021017 0 5 0 10 06021018 0 5 0 10 06021019 0 5 0 10 06022000 0 5 0 10 06023000 0 5 0 10 06024000 0 5 0 10 06029011 0 5 0 10 06029012 0 5 0 10 06029013 0 5 0 10 06029014 0 5 0 10 06029015 0 5 0 10 06029016 0 5 0 10 06029017 0 5 0 10 06029018 0 5 0 10 06029019 0 5 0 10 06029090 0 5 0 10 07011000 5 0 5 5 08011110 0 5 0 10 10011000 0 5 0 10 10019000 0 5 0 10 10020000 0 5 0 10 10030000 0 5 0 10 10040000 0 5 0 10 10051000 0 5 0 10 10061000 0 15 0 20 10062000 0 15 0 20 10063020 0 15 0 20 10064000 0 15 0 20 10070000 0 5 0 10 10081000 0 5 0 10 10082000 0 5 0 10 10083000 0 5 0 10 10089000 0 5 0 10 11010000 5 0 5 5 11021000 5 10 5 15 11022000 5 10 5 15 11023000 5 10 5 15 11029000 5 10 5 15 11031100 5 0 5 5 11031300 5 0 5 5 11031900 5 0 5 5 11032010 5 0 5 5 11032090 5 0 5 5 11041200 5 10 5 15 11041900 5 10 5 15 11042200 5 10 5 15 11042300 5 10 5 15 11042900 5 10 5 15 11043000 5 10 5 15 11051000 5 10 5 15 11052000 5 10 5 15 11061000 5 10 5 15 11062000 5 10 5 15
5 10 5 15 11071000 0 5 0 10 11072000 0 5 0 10 11081100 5 0 5 5 11081200 5 0 5 5 11081300 5 0 5 5 11081400 5 0 5 5 11081900 5 0 5 5 11082000 5 0 5 5 11090000 5 0 5 5 12010000 0 5 0 10 12021000 5 0 5 5 12022000 5 0 5 5 12030000 0 5 0 10 12040000 0 5 0 10 12051000 5 0 5 5 12059000 5 0 5 5 12060000 0 5 0 10 12072000 0 5 0 10 12073000 0 5 0 10 12074000 0 5 0 10 12075000 0 5 0 10 12076000 0 5 0 10 12079100 0 5 0 10 12079200 0 5 0 10 12079900 0 5 0 10 12081000 5 10 5 15 12091000 0 5 0 10 12092100 0 5 0 10 12092200 0 5 0 10 12092300 0 5 0 10 12092400 0 5 0 10 12092500 0 5 0 10 12092600 0 5 0 10 12092900 0 5 0 10 12093000 0 5 0 10 12099100 0 5 0 10 12099900 0 5 0 10 12101000 0 5 0 10 12102010 0 5 0 10 12102090 0 5 0 10 12111000 0 5 0 10 12112000 0 5 0 10 12113000 0 5 0 10 12114000 0 5 0 10 12119010 0 5 0 10 12119020 0 5 0 10 12119030 0 5 0 10 12119090 0 5 0 10 12121000 0 15 0 20 12122000 5 10 5 15 12123000 0 15 0 20 12129100 0 15 0 20 12129900 0 15 0 20 12130000 0 5 0 10 12141000 0 5 0 10 12149000 0 5 0 10

0 5 0 10 13012000 0 5 0 10 13019000 0 5 0 10 13021100 0 5 0 10 13021200 0 5 0 10 13021300 0 5 0 10 13021400 0 5 0 10 13021910 0 5 0 10 13021990 0 5 0 10 13022000 0 5 0 10 13023100 0 5 0 10 13023200 0 5 0 10 13023900 0 5 0 10 14011000 5 0 5 5 14019011 5 0 5 5 14019019 5 0 5 5 14019090 5 0 5 5 14020000 5 0 5 5 14030000 5 0 5 5 14041011 0 5 0 10 14041019 0 5 0 10 14041021 0 5 0 10 14041029 0 5 0 10 14042000 0 5 0 10 14049010 5 0 5 5 14049020 5 0 5 5 14049090 5 0 5 5 15020000 0 5 0 10 15030010 5 0 5 5 15041010 5 0 5 5 15050010 5 0 5 5 15060010 5 0 5 5 15071000 5 0 5 5 15081000 5 0 5 5 15091000 5 0 5 5 15099010 5 0 5 5 15111000 0 5 0 10 15121100 5 0 5 5 15122100 5 0 5 5 15131100 0 5 0 10 15132100 0 5 0 10 15141100 5 0 5 5 15149100 5 0 5 5 15151100 0 5 0 10 15152100 5 0 5 5 15153000 5 0 5 5 15154000 5 0 5 5 15155000 5 0 5 5 15159000 5 0 5 5 15161000 5 0 5 5 15162000 5 0 5 5 15179020 5 0 5 5 15200000 0 5 0 10 15211010 5 0 5 5 15220000 0 5 0 10 16010010 10 20 10 15 16010020 10 20 10 15
10 20 10 15 16021000 10 20 10 15 16022000 10 20 10 15 16023100 10 20 10 15 16023200 10 20 10 15 16023900 10 20 10 15 16024100 10 20 10 15 16024200 10 20 10 15 16024900 10 20 10 15 16025000 10 20 10 15 16029000 10 20 10 15 16030000 10 20 10 15 16041100 5 25 5 20 16041200 5 25 5 20 16041300 5 25 5 20 16041400 5 25 5 20 16041500 5 25 5 20 16041600 5 25 5 20 16041900 5 25 5 20 16042000 5 25 5 20 16043000 15 15 15 10 16051000 15 15 15 10 16052000 15 15 15 10 16053000 15 15 15 10 16054000 15 15 15 10 16059000 15 15 15 10 17011110 0 5 0 10 17011210 0 5 0 10 17019100 15 15 15 10 17019910 0 5 0 10 17021100 0 5 0 10 17021900 0 5 0 10 17022000 5 0 5 5 17023010 5 0 5 5 17023090 5 0 5 5 17024010 5 0 5 5 17024090 5 0 5 5 17025010 0 5 0 10 17025090 0 5 0 10 17026010 5 0 5 5 17026090 5 0 5 5 17029000 0 5 0 10 17031000 5 0 5 5 17039000 5 0 5 5 18010000 10 5 10 10 18020000 10 5 10 10 18050000 10 20 10 15 18061010 5 0 5 5 18061090 10 20 10 15 18062000 10 20 10 15 18063100 10 20 10 15 18063200 10 20 10 15 18069000 10 20 10 15 19012010 0 5 0 10 19021100 5 25 5 20 19021900 5 25 5 20 19022000 5 25 5 20
5 25 5 20 19024000 5 25 5 20 19030000 20 10 20 5 19041000 5 25 5 20 19042000 5 25 5 20 19043000 5 25 5 20 19049000 10 20 10 15 19051000 10 20 10 15 19052000 10 20 10 15 19053100 10 20 10 15 19053200 10 20 10 15 19054000 10 20 10 15 19059010 5 0 5 5 19059090 10 20 10 15 20011000 10 20 10 15 20019000 10 20 10 15 20021000 10 20 10 15 20029000 10 20 10 15 20031000 10 20 10 15 20032000 10 20 10 15 20039000 10 20 10 15 20041000 10 20 10 15 20049000 10 20 10 15 20051000 10 20 10 15 20052000 10 20 10 15 20054000 10 20 10 15 20055100 10 20 10 15 20055900 10 20 10 15 20056000 10 20 10 15 20057000 10 20 10 15 20058000 10 20 10 15 20059000 10 20 10 15 20060000 10 20 10 15 20071000 10 20 10 15 20079100 10 20 10 15 20079900 10 20 10 15 20081100 10 20 10 15 20081900 10 20 10 15 20082010 10 20 10 15 20082090 10 20 10 15 20083010 10 20 10 15 20083090 10 20 10 15 20084010 10 20 10 15 20084090 10 20 10 15 20085010 10 20 10 15 20085090 10 20 10 15 20086010 10 20 10 15 20086090 10 20 10 15 20087010 10 20 10 15 20087090 10 20 10 15 20088010 10 20 10 15 20088090 10 20 10 15 20089110 10 20 10 15 20089190 10 20 10 15 20089210 10 20 10 15 20089290 10 20 10 15 20089910 10 20 10 15
10 20 10 15 20091100 10 20 10 15 20091200 10 20 10 15 20091900 10 20 10 15 20092100 10 20 10 15 20092900 10 20 10 15 20093100 10 20 10 15 20093900 10 20 10 15 20094100 10 20 10 15 20094900 10 20 10 15 20095000 10 20 10 15 20096100 10 20 10 15 20096900 10 20 10 15 20097100 10 20 10 15 20097900 10 20 10 15 20098000 10 20 10 15 20099000 10 20 10 15 21011100 5 0 5 5 21011200 5 0 5 5 21012000 5 0 5 5 21013000 5 0 5 5 21021000 0 5 0 10 21022000 0 5 0 10 21023000 0 5 0 10 21031000 5 25 5 20 21032000 5 25 5 20 21033000 5 25 5 20 21039000 5 25 5 20 21041000 5 25 5 20 21042000 5 25 5 20 21050000 10 20 10 15 21061000 5 0 5 5 21069010 10 20 10 15 21069020 5 0 5 5 21069030 5 0 5 5 21069040 5 0 5 5 21069050 5 0 5 5 21069060 5 0 5 5 21069090 5 0 5 5 22011010 0 30 0 25 22011020 10 20 10 15 22011030 0 30 0 25 22019000 0 30 0 25 22021000 10 20 10 15 22029000 10 20 10 15 22030010 10 20 10 15 22030090 10 20 10 15 22041010 10 20 10 15 22041090 10 20 10 15 22042100 10 20 10 15 22042911 10 20 10 15 22042919 10 20 10 15 22042921 10 20 10 15 22042929 10 20 10 15 22042931 10 20 10 15 22042939 10 20 10 15 22042990 10 20 October 15

10 20 10 15 22051010 10 20 10 15 22051090 10 20 10 15 22059010 10 20 10 15 22059090 10 20 10 15 22060011 10 20 10 15 22060019 10 20 10 15 22060090 10 20 10 15 22090000 5 25 5 20 23011000 0 5 0 10 23012000 0 5 0 10 23021000 0 5 0 10 23022000 0 5 0 10 23023000 0 5 0 10 23024000 0 5 0 10 23025000 0 5 0 10 23031000 0 5 0 10 23032000 0 5 0 10 23033000 0 5 0 10 23040000 0 5 0 10 23050000 0 5 0 10 23061000 0 5 0 10 23062000 0 5 0 10 23063000 0 5 0 10 23064100 0 5 0 10 23064900 0 5 0 10 23065000 0 5 0 10 23066000 0 5 0 10 23067000 0 5 0 10 23069010 0 5 0 10 23069090 0 5 0 10 23070000 0 5 0 10 23080000 0 5 0 10 23091000 0 15 0 20 23099000 0 15 0 20 24011000 0 5 0 10 24012000 0 5 0 10 24013000 0 5 0 10 24021000 15 15 15 10 24022000 15 15 15 10 24029000 15 15 15 10 24031000 15 15 15 10 24039100 0 30 0 25 24039910 15 15 15 10 24039920 15 15 15 10 25010011 0 5 0 10 25010012 0 5 0 10 25010019 5 0 5 5 25010020 0 5 0 10 25020000 0 5 0 10 25030000 0 5 0 10 25041000 0 5 0 10 25049000 0 5 0 10 25051000 0 5 0 10 25059000 0 5 0 10 25061000 0 5 0 10 25062100 0 5 0 10
0 5 0 10 25070000 0 5 0 10 25081000 0 5 0 10 25082000 0 5 0 10 25083000 0 5 0 10 25084000 0 5 0 10 25085000 0 5 0 10 25086000 0 5 0 10 25087000 0 5 0 10 25090000 0 5 0 10 25101000 0 5 0 10 25102000 0 5 0 10 25111000 0 5 0 10 25112000 0 5 0 10 25120000 0 5 0 10 25131100 5 0 5 5 25131900 5 0 5 5 25132000 0 5 0 10 25140000 0 5 0 10 25151100 0 5 0 10 25151200 0 5 0 10 25152000 0 5 0 10 25161100 0 5 0 10 25161200 0 5 0 10 25162100 0 5 0 10 25162200 0 5 0 10 25169000 0 5 0 10 25171000 0 5 0 10 25172000 0 5 0 10 25173000 0 5 0 10 25174100 0 5 0 10 25174900 0 5 0 10 25181000 0 5 0 10 25182000 0 5 0 10 25183000 0 5 0 10 25191000 0 5 0 10 25199000 0 5 0 10 25201000 0 5 0 10 25202000 0 5 0 10 25210000 0 5 0 10 25221000 5 0 5 5 25222000 5 0 5 5 25223000 5 0 5 5 25240000 0 5 0 10 25251000 0 5 0 10 25252000 0 5 0 10 25253000 0 5 0 10 25261000 0 5 0 10 25262000 0 5 0 10 25281000 0 5 0 10 25289010 0 5 0 10 25289090 0 5 0 10 25291000 0 5 0 10 25292100 0 5 0 10 25292200 0 5 0 10 25293000 0 5 0 10 25301000 0 5 0 10
0 5 0 10 25309000 0 5 0 10 26011100 0 5 0 10 26011200 0 5 0 10 26012000 0 5 0 10 26020000 0 5 0 10 26030000 0 5 0 10 26040000 0 5 0 10 26050000 0 5 0 10 26060000 0 5 0 10 26070000 0 5 0 10 26080000 0 5 0 10 26090000 0 5 0 10 26100000 0 5 0 10 26110000 0 5 0 10 26121000 0 5 0 10 26122000 0 5 0 10 26131000 0 5 0 10 26139000 0 5 0 10 26140000 0 5 0 10 26151000 0 5 0 10 26159000 0 5 0 10 26161000 0 5 0 10 26169000 0 5 0 10 26171000 0 5 0 10 26179000 0 5 0 10 26180000 0 5 0 10 26190000 0 5 0 10 26201100 0 5 0 10 26201900 0 5 0 10 26202100 0 5 0 10 26202900 0 5 0 10 26203000 0 5 0 10 26204000 0 5 0 10 26206000 0 5 0 10 26209100 0 5 0 10 26209900 0 5 0 10 26211000 0 5 0 10 26219000 0 5 0 10 27021000 0 5 0 10 27022000 0 5 0 10 27030010 0 5 0 10 27030020 0 5 0 10 27040010 0 15 0 20 27040020 0 15 0 20 27050000 0 15 0 20 27071000 0 15 0 20 27072000 0 15 0 20 27073000 0 15 0 20 27074000 0 15 0 20 27075000 0 15 0 20 27076000 0 15 0 20 27079100 0 15 0 20 27079900 0 15 0 20 27090000 0 5 0 10 27122000 0 5 0 0 27131100 0 5 0 10
0 5 0 10 27139000 0 5 0 10 27160000 0 15 0 20 28011000 0 5 0 10 28012000 0 5 0 10 28013000 0 5 0 10 28020000 0 5 0 10 28030000 0 5 0 10 28041000 0 5 0 10 28042100 0 5 0 10 28042900 0 5 0 10 28043000 0 5 0 10 28044000 0 5 0 10 28045000 0 5 0 10 28046100 0 5 0 10 28046900 0 5 0 10 28047000 0 5 0 10 28048000 0 5 0 10 28049000 0 5 0 10 28051100 0 5 0 10 28051200 0 5 0 10 28051900 0 5 0 10 28053000 0 5 0 10 28054000 0 5 0 10 28061000 0 5 0 10 28062000 0 5 0 10 28070000 0 5 0 10 28080000 0 5 0 10 28091000 0 5 0 10 28092000 0 5 0 10 28100000 0 5 0 10 28111100 0 5 0 10 28111910 0 5 0 10 28111990 0 5 0 10 28112100 0 5 0 10 28112200 0 5 0 10 28112300 0 5 0 10 28112900 0 5 0 10 28121011 0 5 0 10 28121012 0 5 0 10 28121013 0 5 0 10 28121014 0 5 0 10 28121015 0 5 0 10 28121016 0 5 0 10 28121017 0 5 0 10 28121020 0 5 0 10 28121090 0 5 0 10 28129000 0 5 0 10 28131000 0 5 0 10 28139000 0 5 0 10 28141000 0 5 0 10 28142000 0 5 0 10 28151100 0 5 0 0 28151200 0 5 0 0 28152000 0 5 0 10 28153000 0 5 0 10 28161000 0 5 0 10

0 5 0 10 28170000 0 5 0 10 28181000 0 5 0 10 28182000 0 5 0 10 28183000 0 5 0 10 28191000 0 5 0 10 28199000 0 5 0 10 28201000 0 5 0 10 28209000 0 5 0 10 28211000 0 5 0 10 28212000 0 5 0 10 28220000 0 5 0 10 28230000 0 5 0 10 28241000 0 5 0 10 28242000 0 5 0 10 28249000 0 5 0 10 28251000 0 5 0 10 28252000 0 5 0 10 28253000 0 5 0 10 28254000 0 5 0 10 28255000 0 5 0 10 28256000 0 5 0 10 28257000 0 5 0 10 28258000 0 5 0 10 28259000 0 5 0 10 28261100 0 5 0 10 28261200 0 5 0 10 28261900 0 5 0 10 28262000 0 5 0 10 28263000 0 5 0 10 28269000 0 5 0 10 28271000 0 5 0 10 28272000 0 5 0 10 28273100 0 5 0 10 28273200 0 5 0 10 28273300 0 5 0 10 28273400 0 5 0 10 28273500 0 5 0 10 28273600 0 5 0 10 28273900 0 5 0 10 28274100 0 5 0 10 28274900 0 5 0 10 28275100 0 5 0 10 28275900 0 5 0 10 28276000 0 5 0 10 28281000 0 5 0 10 28289010 0 5 0 10 28289090 0 5 0 10 28291100 0 5 0 10 28291900 0 5 0 10 28299000 0 5 0 10 28301000 0 5 0 10 28302000 0 5 0 10 28303000 0 5 0 10 28309000 0 5 0 10 28311000 0 5 0 10 28319000 0 5 0 10
0 5 0 10 28322000 0 5 0 10 28323000 0 5 0 10 28331100 0 5 0 10 28331900 0 5 0 10 28332100 0 5 0 10 28332200 0 5 0 10 28332300 0 5 0 10 28332400 0 5 0 10 28332500 0 5 0 10 28332600 0 5 0 10 28332700 0 5 0 10 28332900 0 5 0 10 28333000 0 5 0 10 28334000 0 5 0 10 28341000 0 5 0 10 28342100 0 5 0 10 28342900 0 5 0 10 28351000 0 5 0 10 28352200 0 5 0 10 28352300 0 5 0 10 28352400 0 5 0 10 28352500 0 5 0 10 28352600 0 5 0 10 28352900 0 5 0 10 28353100 0 5 0 10 28353900 0 5 0 10 28361000 0 5 0 10 28362000 0 5 0 10 28363000 0 5 0 10 28364000 0 5 0 10 28365000 0 5 0 10 28366000 0 5 0 10 28367000 0 5 0 10 28369100 0 5 0 10 28369200 0 5 0 10 28369900 0 5 0 10 28371100 0 5 0 10 28371900 0 5 0 10 28372000 0 5 0 10 28380000 0 5 0 10 28391100 0 5 0 10 28391900 0 5 0 10 28392000 0 5 0 10 28399000 0 5 0 10 28401100 0 5 0 10 28401900 0 5 0 10 28402010 0 5 0 10 28402090 0 5 0 10 28403000 0 5 0 10 28411000 0 5 0 10 28412000 0 5 0 10 28413000 0 5 0 10 28414000 0 5 0 10 28415000 0 5 0 10 28416100 0 5 0 10 28416900 0 5 0 10
0 5 0 10 28418000 0 5 0 10 28419000 0 5 0 10 28421000 0 5 0 10 28429010 0 5 0 10 28429090 0 5 0 10 28431000 0 5 0 10 28432100 0 5 0 10 28432900 0 5 0 10 28433000 0 5 0 10 28439000 0 5 0 10 28441000 0 5 0 10 28442000 0 5 0 10 28443000 0 5 0 10 28444000 0 5 0 10 28445000 0 5 0 10 28451000 0 5 0 10 28459000 0 5 0 10 28461000 0 5 0 10 28469000 0 5 0 10 28470000 0 5 0 10 28480000 0 5 0 10 28491000 0 5 0 10 28492000 0 5 0 10 28499000 0 5 0 10 28500000 0 5 0 10 28510010 0 5 0 10 28510090 0 5 0 10 29011000 0 5 0 10 29012100 0 5 0 10 29012200 0 5 0 10 29012300 0 5 0 10 29012400 0 5 0 10 29012900 0 5 0 10 29021100 0 5 0 10 29021900 0 5 0 10 29022000 0 5 0 10 29023000 0 5 0 10 29024100 0 5 0 10 29024200 0 5 0 10 29024300 0 5 0 10 29024400 0 5 0 10 29025000 0 5 0 10 29026000 0 5 0 10 29027000 0 5 0 10 29029000 0 5 0 10 29031100 0 5 0 10 29031200 0 5 0 10 29031300 0 5 0 10 29031400 0 5 0 10 29031500 0 5 0 10 29031910 0 5 0 10 29031990 0 5 0 10 29032100 0 5 0 10 29032200 0 5 0 10 29032300 0 5 0 10 29032900 0 5 0 10
0 5 0 10 29033020 0 5 0 10 29033090 0 5 0 10 29034100 0 5 0 10 29034200 0 5 0 10 29034300 0 5 0 10 29034400 0 5 0 10 29034510 0 5 0 10 29034521 0 5 0 10 29034522 0 5 0 10 29034531 0 5 0 10 29034532 0 5 0 10 29034533 0 5 0 10 29034534 0 5 0 10 29034535 0 5 0 10 29034536 0 5 0 10 29034537 0 5 0 10 29034590 0 5 0 10 29034600 0 5 0 10 29034700 0 5 0 10 29034910 0 5 0 10 29034921 0 5 0 10 29034922 0 5 0 10 29034923 0 5 0 10 29034924 0 5 0 10 29034930 0 5 0 10 29034941 0 5 0 10 29034942 0 5 0 10 29034990 0 5 0 10 29035100 0 5 0 10 29035900 0 5 0 10 29036100 0 5 0 10 29036200 0 5 0 10 29036910 0 5 0 10 29036990 0 5 0 10 29041000 0 5 0 10 29042000 0 5 0 10 29049010 0 5 0 10 29049090 0 5 0 10 29051100 0 5 0 10 29051200 0 5 0 10 29051300 0 5 0 10 29051400 0 5 0 10 29051500 0 5 0 10 29051600 0 5 0 10 29051700 0 5 0 10 29051910 0 5 0 10 29051990 0 5 0 10 29052200 0 5 0 10 29052900 0 5 0 10 29053100 0 5 0 10 29053200 0 5 0 10 29053900 0 5 0 10 29054100 0 5 0 10 29054200 0 5 0 10 29054300 0 5 0 10 29054400 0 5 0 10

0 5 0 10 29054900 0 5 0 10 29055100 0 5 0 10 29055900 0 5 0 10 29061100 0 5 0 10 29061200 0 5 0 10 29061300 0 5 0 10 29061400 0 5 0 10 29061900 0 5 0 10 29062100 0 5 0 10 29062900 0 5 0 10 29071100 0 5 0 10 29071200 0 5 0 10 29071300 0 5 0 10 29071400 0 5 0 10 29071500 0 5 0 10 29071900 0 5 0 10 29072100 0 5 0 10 29072200 0 5 0 10 29072300 0 5 0 10 29072900 0 5 0 10 29081000 0 5 0 10 29082000 0 5 0 10 29089000 0 5 0 10 29091100 0 5 0 10 29091900 0 5 0 10 29092000 0 5 0 10 29093000 0 5 0 10 29094100 0 5 0 10 29094200 0 5 0 10 29094300 0 5 0 10 29094400 0 5 0 10 29094900 0 5 0 10 29095000 0 5 0 10 29096000 0 5 0 10 29101000 0 5 0 10 29102000 0 5 0 10 29103000 0 5 0 10 29109000 0 5 0 10 29110000 0 5 0 10 29121100 0 5 0 10 29121200 0 5 0 10 29121300 0 5 0 10 29121900 0 5 0 10 29122100 0 5 0 10 29122900 0 5 0 10 29123000 0 5 0 10 29124100 0 5 0 10 29124200 0 5 0 10 29124900 0 5 0 10 29125000 0 5 0 10 29126000 0 5 0 10 29130000 0 5 0 10 29141100 0 5 0 10 29141200 0 5 0 10 29141300 0 5 0 10 29141900 0 5 0 10
0 5 0 10 29142200 0 5 0 10 29142300 0 5 0 10 29142900 0 5 0 10 29143100 0 5 0 10 29143900 0 5 0 10 29144000 0 5 0 10 29145000 0 5 0 10 29146100 0 5 0 10 29146900 0 5 0 10 29147000 0 5 0 10 29151100 0 5 0 10 29151200 0 5 0 10 29151300 0 5 0 10 29152100 0 5 0 10 29152200 0 5 0 10 29152300 0 5 0 10 29152400 0 5 0 10 29152900 0 5 0 10 29153100 0 5 0 10 29153200 0 5 0 10 29153300 0 5 0 10 29153400 0 5 0 10 29153500 0 5 0 10 29153900 0 5 0 10 29154000 0 5 0 10 29155000 0 5 0 10 29156000 0 5 0 10 29157000 0 5 0 10 29159000 0 5 0 10 29161100 0 5 0 10 29161200 0 5 0 10 29161300 0 5 0 10 29161400 0 5 0 10 29161500 0 5 0 10 29161900 0 5 0 10 29162000 0 5 0 10 29163100 0 5 0 10 29163200 0 5 0 10 29163400 0 5 0 10 29163500 0 5 0 10 29163900 0 5 0 10 29171100 0 5 0 10 29171200 0 5 0 10 29171300 0 5 0 10 29171400 0 5 0 10 29171900 0 5 0 10 29172000 0 5 0 10 29173100 0 5 0 10 29173200 0 5 0 10 29173300 0 5 0 10 29173400 0 5 0 10 29173500 0 5 0 10 29173600 0 5 0 10 29173700 0 5 0 10 29173900 0 5 0 10 29181100 0 5 0 10
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5 10 5 15 85244000 5 10 5 15 85245100 5 10 5 15 85245200 5 10 5 15 85245300 5 10 5 15 85246000 5 10 5 15 85249100 5 10 5 15 85249900 5 10 5 15 85251000 5 0 5 5 85252010 5 10 5 15 85252020 5 10 5 15 85252090 5 10 5 15 85253000 5 0 5 5 85254010 5 10 5 15 85254020 5 10 5 15 85261000 5 0 5 5 85269100 5 0 5 5 85269200 5 0 5 5 85291000 0 5 0 10 85299000 0 5 0 10 85301000 5 0 5 5 85308000 5 0 5 5 85309000 5 0 5 5 85311000 5 0 5 5 85312000 5 0 5 5 85318000 5 10 5 15 85319000 0 5 0 10 85321000 5 10 5 15 85322100 5 10 5 15 85322200 5 10 5 15 85322300 5 10 5 15 85322400 5 10 5 15 85322500 5 10 5 15 85322900 5 10 5 15 85323000 5 10 5 15 85329000 0 5 0 10 85331000 5 10 5 15 85332100 5 10 5 15 85332900 5 10 5 15 85333100 5 10 5 15 85333900 5 10 5 15 85334000 5 10 5 15 85339000 0 5 0 10 85340000 5 10 5 15 85351000 5 0 5 5 85352100 5 0 5 5 85352900 5 0 5 5 85353000 5 0 5 5 85354000 5 0 5 5 85359000 5 0 5 5 85361000 5 10 5 15 85362000 5 10 5 15 85363000 5 10 5 15 85364100 5 10 5 15 85364900 5 10 5 15 85365000 5 10 5 15 85366100 5 10 5 15
5 10 5 15 85369000 5 10 5 15 85371000 5 0 5 5 85372000 5 0 5 5 85381000 0 5 0 10 85389000 0 5 0 10 85393200 5 10 5 15 85394100 5 10 5 15 85394900 5 15 5 20 85399000 0 5 0 10 85401100 5 10 5 15 85401200 5 10 5 15 85402000 5 10 5 15 85405000 5 10 5 15 85406000 5 10 5 15 85407100 5 10 5 15 85407200 5 25 5 20 85407900 5 25 5 20 85408100 5 10 5 15 85408900 5 10 5 15 85409100 5 10 5 15 85409900 5 10 5 15 85411000 5 10 5 15 85412100 5 10 5 15 85412900 5 10 5 15 85413000 5 10 5 15 85414000 5 10 0 0 85415000 5 10 5 15 85416000 5 10 5 15 85419000 0 5 0 10 85421000 5 10 5 15 85422100 5 10 5 15 85422900 5 10 5 15 85426000 5 10 5 15 85427000 5 10 5 15 85429000 0 5 0 10 85431100 5 0 5 5 85431900 5 0 5 5 85432000 5 0 5 5 85433000 5 0 5 5 85434000 5 0 5 5 85438100 5 0 5 5 85438900 5 0 5 5 85439000 5 0 5 5 85441100 5 10 5 15 85441900 5 10 5 15 85442000 5 10 5 15 85443000 5 10 5 15 85444100 5 10 5 15 85444900 5 10 5 15 85445100 5 10 5 15 85445900 5 10 5 15 85446000 5 10 5 15 85447000 5 10 5 15 85451100 5 10 5 15 85451900 5 10 5 15 85452000 5 10 5 15
0 5 0 10 85459090 5 10 5 15 85461000 5 10 5 15 85462000 5 10 5 15 85469000 5 10 5 15 85471000 0 5 0 10 85472000 0 5 0 10 85479000 0 5 0 10 85481000 0 5 0 10 85489000 0 5 0 10 86011010 5 0 5 5 86011020 5 0 5 5 86012010 5 0 5 5 86012020 5 0 5 5 86021010 5 0 5 5 86021020 5 0 5 5 86029010 5 0 5 5 86029020 5 0 5 5 86031010 5 0 5 5 86031020 5 0 5 5 86039010 5 0 5 5 86039020 5 0 5 5 86040010 5 0 5 5 86040020 5 0 5 5 86050010 5 0 5 5 86050020 5 0 5 5 86061010 5 0 5 5 86061020 5 0 5 5 86062010 5 0 5 5 86062020 5 0 5 5 86063010 5 0 5 5 86063020 5 0 5 5 86069110 5 0 5 5 86069120 5 0 5 5 86069210 5 0 5 5 86069220 5 0 5 5 86069910 5 0 5 5 86069920 5 0 5 5 86071110 0 5 0 10 86071120 0 5 0 10 86071210 0 5 0 10 86071220 0 5 0 10 86071910 0 5 0 10 86071920 0 5 0 10 86072110 0 5 0 10 86072120 0 5 0 10 86072910 0 5 0 10 86072920 0 5 0 10 86073010 0 5 0 10 86073020 0 5 0 10 86079110 0 5 0 10 86079120 0 5 0 10 86079910 0 5 0 10 86079920 0 5 0 10 86080000 5 0 5 5 86090010 5 0 5 5 86090090 5 0 5 5
10 20 10 15 87032191 20 10 20 5 87032192 20 10 20 5 87032291 20 10 20 5 87032292 20 10 20 5 87032391 20 10 20 5 87032392 20 10 20 5 87032491 20 10 20 5 87032492 20 10 20 5 87033191 20 10 20 5 87033192 20 10 20 5 87033291 20 10 20 5 87033292 20 10 20 5 87033391 20 10 20 5 87033392 20 10 20 5 87039010 0 15 0 20 87039020 0 15 0 20 87052000 5 0 5 5 87053000 5 0 5 5 87059000 5 0 5 5 87060010 5 10 5 15 87060021 5 10 5 15 87060029 5 10 5 15 87071000 5 10 5 15 87079000 5 10 5 15 87081000 5 0 5 5 87082100 5 0 5 5 87082900 5 0 5 5 87083100 5 10 5 15 87083900 5 0 5 5 87084000 5 0 5 5 87085000 5 0 5 5 87086000 5 0 5 5 87087000 5 0 5 5 87088000 5 0 5 5 87089100 5 0 5 5 87089200 5 0 5 5 87089300 5 0 5 5 87089400 5 0 5 5 87089900 5 0 5 5 87100000 0 15 0 20 87120010 5 0 5 5 87131000 5 0 5 5 87139000 5 0 5 5 87141100 0 5 0 10 87141900 0 5 0 10 87142000 0 5 0 10 87149100 0 5 0 10 87149200 0 5 0 10 87149300 0 5 0 10 87149400 0 5 0 10 87149500 0 5 0 10 87149600 0 5 0 10 87149900 0 5 0 10 87161010 10 20 10 15 87161020 10 20 10 15 87169000 0 5 0 10

88,019,000 5 5 0 5 5 0 5 5 5 0 5 5 88,021,100 88,021,200 88,022,000 5 5 0 5 5 0 5 5 5 0 5 5 88,023,000 88,024,000 88,026,000 5 5 0 5 5 0 5 5 5 5 5 0 88,040,000 88,051,000 0 5 5 5 88052100 5 0 5 5 88052900 5 0 5 5 89011010 5 0 5 5 89011090 5 0 5 5 89012000 5 0 5 5 89013000 5 0 5 5 89019011 5 0 5 5 89019012 5 0 5 5 89019019 5 0 5 5 89019021 5 0 5 5 89019029 5 0 5 5 89020010 5 0 5 5 89020090 5 0 5 5 89031000 5 0 5 5 89039110 5 0 5 5 89039121 5 0 5 5 89039129 5 0 5 5 89039210 5 0 5 5 89039220 5 0 5 5 89039900 5 0 5 5 89040000 5 0 5 5 89051000 5 0 5 5 89052000 5 0 5 5 89059000 5 0 5 5 89061000 5 0 5 5 89071000 5 0 5 5 89079000 5 0 5 5 89080000 5 0 5 5 90011000 5 0 5 5 90012000 5 0 5 5 90013000 5 0 5 5 90014010 5 0 5 5 90014090 5 0 5 5 90015010 5 0 5 5 90015090 5 0 5 5 90019000 5 0 5 5 90021100 5 0 5 5 90021900 5 0 5 5 90022000 5 0 5 5 90029000 5 0 5 5 90031100 10 5 10 10 90031910 10 5 10 10 90031920 10 5 10 10 90031990 10 5 10 10 90039010 10 5 10 10 90039020 10 5 10 10 90039090 10 10 May 10
10 20 10 15 90041020 10 20 10 15 90041030 10 20 10 15 90041090 10 20 10 15 90059000 5 10 5 15 90069100 5 10 5 15 90079100 5 10 5 15 90079200 5 10 5 15 90089000 5 10 5 15 90099100 0 5 0 10 90099200 0 5 0 10 90099300 0 5 0 10 90099900 0 5 0 10 90109000 0 5 0 10 90111000 5 0 5 5 90112000 5 0 5 5 90118000 5 0 5 5 90119000 5 0 5 5 90121000 5 0 5 5 90129000 5 0 5 5 90131000 5 10 5 15 90132000 5 10 5 15 90138000 5 10 5 15 90139000 0 5 0 10 90141000 5 0 5 5 90142000 5 0 5 5 90148000 5 0 5 5 90149000 5 0 5 5 90160000 5 10 5 15 90171000 5 0 5 5 90172000 5 0 5 5 90173000 5 0 5 5 90178000 5 0 5 5 90179000 0 5 0 10 90181100 5 0 5 5 90181200 5 0 5 5 90181300 5 0 5 5 90181400 5 0 5 5 90181900 5 0 5 5 90182000 5 0 5 5 90183100 5 0 5 5 90183200 5 0 5 5 90183900 5 0 5 5 90184100 5 0 5 5 90184900 5 0 5 5 90185000 5 0 5 5 90189000 5 0 5 5 90191000 5 0 5 5 90192000 5 0 5 5 90200000 5 0 5 5 90211000 5 0 5 5 90211900 5 0 5 5 90212100 90,212,900 5 5 0 5 5 0 5 5 5 0 5 5 90,213,100 90,213,900 90,214,000 5 5 0 5 5 0 5 5
5 0 5 5 90219000 5 0 5 5 90221200 5 0 5 5 90221300 5 0 5 5 90221400 5 0 5 5 90221900 5 0 5 5 90222100 5 0 5 5 90222900 5 0 5 5 90223000 5 0 5 5 90229000 5 0 5 5 90230000 5 0 5 5 90241000 5 0 5 5 90248000 5 0 5 5 90249000 5 0 5 5 90251100 5 0 5 5 90251900 5 0 5 5 90258000 5 0 5 5 90259000 0 5 0 10 90261000 5 0 5 5 90262000 5 0 5 5 90268000 5 0 5 5 90269000 0 5 0 10 90271000 5 0 5 5 90272000 5 0 5 5 90273000 5 0 5 5 90274000 5 0 5 5 90275000 5 0 5 5 90278000 5 0 5 5 90279000 0 5 0 10 90281000 5 0 5 5 90282000 5 0 5 5 90283000 5 0 5 5 90289000 0 5 0 10 90291000 5 10 5 15 90292000 5 10 5 15 90299000 0 5 0 10 90301000 5 0 5 5 90302000 5 0 5 5 90303100 5 0 5 5 90303900 5 0 5 5 90304000 5 0 5 5 90308200 5 0 5 5 90308300 5 0 5 5 90308900 5 0 5 5 90309000 0 5 0 10 90311000 5 0 5 5 90312000 5 0 5 5 90313000 5 0 5 5 90314100 5 0 5 5 90314900 5 0 5 5 90318000 5 0 5 5 90319000 5 0 5 5 90321000 5 10 5 15 90322000 5 10 5 15 90328100 5 10 5 15 90328900 5 10 5 15 90329000 5 10 5 15
0 5 0 10 91011110 10 20 10 15 91011120 10 20 10 15 91011210 10 20 10 15 91011220 10 20 10 15 91011910 10 20 10 15 91011920 10 20 10 15 91012110 10 20 10 15 91012120 10 20 10 15 91012910 10 20 10 15 91012920 10 20 10 15 91019110 10 20 10 15 91019120 10 20 10 15 91019910 10 20 10 15 91019920 10 20 10 15 91021100 10 20 10 15 91021200 10 20 10 15 91021900 10 20 10 15 91022100 10 20 10 15 91022900 10 20 10 15 91029100 10 20 10 15 91029900 10 20 10 15 91031000 10 20 10 15 91039000 10 20 10 15 91051100 10 20 10 15 91051900 10 20 10 15 91052100 10 20 10 15 91052900 10 20 10 15 91059100 10 20 10 15 91059900 10 20 10 15 91061000 5 10 5 15 91062000 5 10 5 15 91069000 5 10 5 15 91070000 5 10 5 15 91081100 10 20 10 15 91081200 10 20 10 15 91081900 10 20 10 15 91082000 10 20 10 15 91089000 10 20 10 15 91089900 10 20 10 15 91091100 10 20 10 15 91091900 10 20 10 15 91099000 10 20 10 15 91101100 10 20 10 15 91101200 10 20 10 15 91101900 10 20 10 15 91109000 10 20 10 15 91111000 10 20 10 15 91112000 10 20 10 15 91118000 10 20 10 15 91119000 10 20 10 15 91121000 10 20 10 15 91128000 10 20 10 15 91129000 10 20 10 15 91131000 10 20 10 15 91132000 10 20 5 10 15 91139000 25 May 20

10 20 10 15 91142000 10 20 10 15 91143000 10 20 10 15 91144000 10 20 10 15 91149000 10 20 10 15 92011000 5 10 5 15 92012000 5 10 5 15 92019000 5 10 5 15 92021000 5 10 5 15 92029000 5 10 5 15 92030000 5 10 5 15 92041000 5 10 5 15 92042000 5 10 5 15 92051000 5 10 5 15 92059000 5 10 5 15 92060000 5 10 5 15 92071000 5 10 5 15 92079000 5 10 5 15 92081000 5 10 5 15 92089000 5 10 5 15 92091000 0 5 0 10 92091100 0 5 0 10 92091900 0 5 0 10 92093000 0 5 0 10 92099000 0 5 0 10 92099100 0 5 0 10 92099200 0 5 0 10 92099300 0 5 0 10 92099400 0 5 0 10 92099900 0 5 0 10 93010000 10 5 10 10 93031000 10 20 10 15 93032000 10 20 10 15 93033000 10 20 10 15 93039010 10 20 10 15 93039090 10 20 10 15 93040000 10 20 10 15 93051000 10 20 10 15 93052100 10 20 10 15 93052900 10 20 10 15 93059100 10 20 10 15 93059900 10 20 10 15 93061000 5 0 5 5 93062100 10 20 10 15 93062900 10 20 10 15 93063000 10 20 10 15 93069000 10 20 10 15 93070000 10 20 10 15 94011000 10 20 10 15 94012000 10 20 10 15 94013000 10 20 10 15 94014000 10 20 10 15 94015000 10 20 10 15 94016100 10 20 10 15 94016900 10 20 10 15 94017100 10 20 10 15 94017900 10 October 20 15
10 20 10 15 94019010 10 20 10 15 94019090 10 20 10 15 94021010 5 0 5 5 94021090 5 0 5 5 94029000 5 0 5 5 94031000 10 20 10 15 94032090 10 20 10 15 94033000 10 20 10 15 94034000 10 20 10 15 94035000 10 20 10 15 94036010 10 20 10 15 94036020 10 20 10 15 94036030 10 20 10 15 94036090 10 20 10 15 94037010 10 20 10 15 94037020 10 20 10 15 94037030 10 20 10 15 94037090 10 20 10 15 94038010 10 20 10 15 94038020 10 20 10 15 94038030 10 20 10 15 94038090 10 20 10 15 94039000 10 20 10 15 94041000 10 20 10 15 94042100 10 20 10 15 94042900 10 20 10 15 94043000 10 20 10 15 94049000 10 20 10 15 94051010 15 15 15 10 94051090 5 25 5 20 94052010 15 15 15 10 94052090 5 25 5 20 94053000 10 20 10 15 94054010 15 15 15 10 94054090 5 25 5 20 94055010 15 15 15 10 94055090 5 25 5 20 94056010 15 15 15 10 94056090 5 25 5 20 94059100 10 20 10 15 94059200 15 15 15 10 94059900 5 25 5 20 95010000 5 25 5 20 95021000 5 25 5 20 95029100 5 25 5 20 95029900 5 25 5 20 95031000 5 25 5 20 95032000 5 25 5 20 95033000 5 25 5 20 95034100 5 25 5 20 95034900 5 25 5 20 95035000 5 25 5 20 95036000 5 25 5 20 95037000 5 25 5 20 95038000 5 25 5 20 95039010 5 25 5 20
5 25 5 20 95041000 10 20 10 15 95042000 10 20 10 15 95043000 10 20 10 15 95044000 10 20 10 15 95049010 10 20 10 15 95049090 10 20 10 15 95051000 10 20 10 15 95059000 10 20 10 15 95061100 5 10 5 15 95061200 5 10 5 15 95061900 5 10 5 15 95062100 5 10 5 15 95062900 5 10 5 15 95063100 5 10 5 15 95063200 5 10 5 15 95063900 5 10 5 15 95064000 5 10 5 15 95065100 5 10 5 15 95065900 5 10 5 15 95066100 5 10 5 15 95066210 5 10 5 15 95066290 5 10 5 15 95066900 5 10 5 15 95067000 5 10 5 15 95069100 5 10 5 15 95069900 5 10 5 15 95071000 5 10 5 15 95072000 5 10 5 15 95073000 5 10 5 15 95079000 5 10 5 15 95081000 5 10 5 15 95089000 5 10 5 15 96011000 5 25 5 20 96019000 5 25 5 20 96020000 5 25 5 20 96031000 10 20 10 15 96032100 10 20 10 15 96032900 10 20 10 15 96033000 10 20 10 15 96034000 10 20 10 15 96035000 10 20 10 15 96039010 10 20 10 15 96039090 10 20 10 15 96050000 10 20 10 15 96131000 10 20 10 15 96132000 10 20 10 15 96138000 10 20 10 15 96139000 10 20 10 15 96142000 10 20 10 15 96149000 10 20 10 15 96151100 5 25 5 20 96151900 5 25 5 20 96159000 5 25 5 20 96161000 5 25 5 20 96162000 10 20 10 15 96180000 5 10 5 15
0 30 0 25 97011090 0 30 0 25 97019000 5 25 5 20 97020010 0 30 0 25 97020090 0 30 0 25 97030010 0 30 0 25 97030090 0 30 0 25 97040000 0 30 0 25 97050011 0 30 0 25 97050012 0 30 0 25 97050013 0 30 0 25 97050014 0 30 0 25 97050015 0 30 0 25 97050019 0 30 0 25 97050021 0 30 0 25 97050029 0 30 0 25 97050031 0 30 0 25 97050039 0 30 0 25 97050041 0 30 0 25 97050049 0 30 0 25 97050051 0 30 0 25 97050052 0 30 0 25 97050059 0 30 0 25 97050061 0 30 0 25 97050069 0 30 0 25 97050070 0 30 0 25 97050081 0 30 0 25 97050089 0 30 0 25 97050090 0 30 0 25 97060000 0 30 0 25 98010000 0 30 0 25 98020000 0 30 0 25 98030000 0 0 0 5 98041000 0 0 0 5 98049000 0 0 0 5 99010010 0 0 0 5 99010090 0 0 0 5 99020000 0 0 0 5 99030010 0 15 0 20 99030020 0 30 0 25 The rest

II without change. GENERAL BALANCE OF LAW
FINANCE LAW ON FOR 2004

ARTICLE 3 The products and revenues applicable to the 2004 draft budget are valued at the sum of 6,523,892,955,000 FMG in the table given in Schedule to this Act. ARTICLE 4

The ceiling of the appropriations authorized the titles of debt interest, public authorities, means Ministries, Other assigned expenditure, Depreciation and Commons of Investment Expenditures (inside and FNDE outside, outdoor Grant counterpart Fund) of the General Budget for 2004 amounts to 7,717,854,564,000 FMG

ARTICLE 5 Within the limits of this ceiling, it is open for 2004 credits that apply:
- up to: 851 567 000 000 FMG for interest debt

- Up to: FMG 462 372 203 000 in respect of public authorities

thousands FMG INSTITUTION BIA 2003 MEASURES ACQUIRED NEW MEASURES


CREDITS BIA 2004 PRESIDENCY 79,590,940 79 590 940 116 658 663 196 249 603 SENATE 35 809 279 35 809 279 4 606 200 40 415 479 NATIONAL ASSEMBLY
43 164 509 43 164 509 6 409 300 49 573 809
HIGH COURT constitu- tional
3 967 362 3 967 362 288 500 4 255 862
PRIMATURE 181 926 518 181 926 518-10 049 068 171 877 450 TOTAL 344 458 608 344 458 608 117 913 595 462 372 203
- up to: 6403 .915.361.000 FMG means under the Ministries
thousands FMG MINISTRY BIA 2003 ACQUIRED MEASURES MEASURES


NEWS CREDITS BIA 2004 AFF ETRANG MIN 131 101 458 131 101 458 20 329 393 151 430 851 MIN DEF NAT 402 944 718 402 944 718 66 508 924 469 453 642 MIN INTER 47 884 702 47 884 702 6 556 591 54 441 293 MIN SEC.PUB 98 676 481 98 676 481 25 412 541 124 089 022 MIN JUSTICE 95 631 505 95 631 505 15 808 064 111 439 569 MEFB 665 072 063 665 072 063 475 173 872 1 140 245 935 MIN DEC.DEV.PA 241 980 939 241 980 939-38 704 630 203 276 309 MINISTRY BIA 2003 MEASURES || | ACTIONS NEWS CREDITS ACQUIRED
2004
BIA WORK MIN 940 966 940 966 6 204 403 7 145 369
FOP MIN 14 597 319 14 597 319 -546 021 14 051 298 MIN INDUSTRY 53,831,248 53,831,248 261,900 54,093,148 MIN TOURISM 14,708,247 14,708,247 - 4,230,424 10,477,823 MINAGREL 271 178 743 271 178 743 131 791 902 402 970 645 MIN ENVIR 150 663 454 150 663 454 13 574 190 164 237 644 MEM 198,369 994 198 369 994 - 14 190 403 184 179 591 VPM, MIN TRANS 924 736 614 924 736 614 188 103 604 1 112 840 218 MIN POSTS & AS 27 436 224 27 436 224 6 144 680 33 580 904 MIN HEALTH 496 227 257 496 227 257 34 931 542 531 158 799 MIN POPULATION 31 092 817 31 092 817 3 760 726 34 853 543 MIN YOUTH 30,617,362 30,617,362 - 7,907,032 22,710,330 MINESEB 943 499 693 943 499 693 401 228 953 1 344 728 minsup 646 183 545 126 183 545 126 29 719 949 213 265 075 MIN CULTURE 16 640 462 16 640 462 2 605 245 19 245 707
TOTAL 5 041 377 392 5 041 377 392 1 362 537 969 6 403 915 361 || | ARTICLE 6
According to the attached table to this Act, is authorized under
Investment expenditures (inside and outside FNDE, outdoor grant, counterpart funds)
General of Budget 2004, program authorization registration for $ 17,032,000,000,000
FMG. ARTICLE 7

The ceiling for payment appropriations under the Investment Expenditures (FNDE inside and outside
, Outdoor grant, counterpart funds) of the 2004 General Budget amount to the
sum of 3,065,657,594,000 FMG according to the attached table of this Act. ARTICLE 8

Revenues and earnings applicable to specific budgets for 2004 are estimated as follows:
FMG - Posts and Telecommunications 14.000.000.000
- National Printing 23.302.000.000
- Administrative Garages 4.440.287.000
- Parks and Public Works Workshops 7.535.200.000
- Ports 5.570.700.000
Their development is given in the appendix to this Act. ARTICLE 9

The amount of operating expenses supplementary budgets for 2004 is as follows: FMG

- Posts and Telecommunications 11.986.800.000
- National Printing 18.302.000.000
- Administrative Garages 3.024.287.000
- Parks and Public Works Workshops 7.466.200.000
- Ports ARTICLE 10 3.163.900.000

It is listed in Annexes budgets for 2004 program authorizations below: FMG

- Posts and Telecommunications 2.013.200.000
- National Printing 5.000.000.000
- Administrative Garages 1.416.000.000
- Parks and Public Works Workshops 69,000,000
- Ports ARTICLE 11 2.406.800.000

The ceiling for payment appropriations open to supplementary budgets for 2004 is as follows: FMG

- Posts and Telecommunications 2.013.200.000
- National Printing 5.000.000.000
- Administrative Garages 1.416.000.000
- Parks and Public Works Workshops 69,000,000
- Ports ARTICLE 12 2.406.800.000

The operations of Treasury Personal Accounts are valued at 410,328,191,000 FMG FMG revenues and 677,609,650,000. expenditure in accordance with the table given in the Annex to this Act.

ARTICLE 13 The Minister for the Economy, Finance and Budget is authorized in 2004 to make advances, loans and shareholdings to a maximum of 166.3 billion FMG, in the table given in the Annex to this Law.
ARTICLE 14

The limit overdrafts of trading accounts is set at 130 billion FMG and distributed as follows: FMG

- Provident Fund and Retirement 20.000.000.000
- Civil and Military Retirement Fund ARTICLE 15 110.000.000.000

The generating operations Counter value and similar funds are valued in 2004 to 5.8 billion FMG expenditures and FMG 46.3 billion in revenue. ARTICLE 16

Forecasts of public debt operations shall be as follows: FMG

-
earnings 13,977,543,068,000 - in 12,556,800,000,000 spending
ARTICLE 17
the general conditions of equilibrium of this 2004 Finance Act are defined in the following table:
GENERAL bALANCE oF tHE LAW N ° 2003-037 BEARING FINANCE LAW fOR 2004 in thousands
FMG NOMENCLATURE EXPENDITURE REVENUE

CADREI GENERAL BUDGET oF THE STATE
a. Operation operations 4 652 196 970 5 415 057 000 b. Investing activities 3 065 657 594 1 108 835 955
GENERAL BUDGET TOTAL 7 717 854 564 6 523 892 955 BALANCE FRAME I 1293187564
FRAMEWORK APPENDIX II Budgets
a. Operation operations 43 943 187 54 848 187 b. investing activities 10,905,000 0
TOTAL BUDGET NOTES 54,848,187 54,848,187 BALANCE PART II PART III OPERATIONS 0
SPECIAL ACCOUNTS TREASURY 677 609 650 410 328 191
FRAMEWORK III TOTAL 677 609 650 410 328 191 BALANCE PART III 267 281 459

GENERATING OPERATIONS PART IV OF FCV AND SIMILAR 5 800 000 46 300 000 TOTAL PART IV 5 800 000 46 300 000 BALANCE PART IV 40.5 million
CADREV OPERATION CAPITAL PUBLIC DEBT
EI debt short-term Interior:. Clearance / Accumulation Interior 156 300 000 50 000 000. treasury bonds 9,492,300,000 9,606,200,000. Banking 2 056 200 000 428 100 000. Other 232 800 000 1 723 700 000 Short-term -Dette Outdoor Outdoor -Dette MLT 619 200 000 1 193 800 000 External -Aides b.-Availability mobilized 400,669,023. Exceptional financing 703 800 000 TOTAL PART V
12 556 800 000 13 977 543 068 BALANCE PART V 1420743068
GRAND TOTAL 21 012 912 401 21 012 912 401
III SPECIAL PROVISIONS ARTICLE 18

the Government is authorized to grant in 2004, the approval of the State within the limit of 500 billion FMG

ARTICLE 19 exceptionally, the Central Bank is authorized to purchase government securities in consideration of its receivables from the State amounting to 1,620,000,000,000 FMG.
The operation of this implementation shall be determined by an agreement between the Treasury and the BCM.
The provisions of Law No. 99-015 of August 02, 1999, supplementing Act No. 94-004 of 10 June 1994 on the Statute of the Central Bank, are repealed.
ARTICLE 20 is created, from 2004, in the writings of General
Payeur of Antananarivo, the trade account entitled "Control of seeds and seedlings Fund" Management Policies this account will be set by decree. This account may submit an overdraft within the limit fixed annually by the Finance Act
. ARTICLE 21

Is deleted in the Treasury writes the trade account entitled "Stamps Excise Duties".
Is created in the Treasury writes the trading account entitled "Fund for Strengthening Administration of Customs."
The terms of managing this special Treasury account will be set by decree.
ARTICLE 22 is authorized to create supplementary budgets in Local Authorities. The operations of the subsidiary budgets referred to in this section are performed
accordance with applicable laws. ARTICLE 23

are ratified arrested transfer of operating funds and investment made during fiscal year 2003, pursuant to Article 46 in fine of Law No. 63- 015 15 July 1963 laying down general provisions on public Finance.

ARTICLE 24 With a view to the achievement of various development projects, the Government is authorized to borrow from various sources of domestic and external financing amounting to 3,500,000,000,000 FMG. ARTICLE 25

East approved the 2004-2007 Public Investment Program (Tranche 2004) annexed to this Act.

ARTICLE 26 This Law will be published in the Official Gazette of the Republic.
It shall be enforced as State law.
Antananarivo, December 11, 2003
THE PRESIDENT OF THE NATIONAL ASSEMBLY, THE PRESIDENT OF THE SENATE,
Lahiniriko Jean Rajemison Rakotomaharo

LALANA LAHARANA FAHA- 2003 -037 Momba NY LALANA MIFEHY
NY FITANTANAM-BOLAM-PANJAKANA amin'ny Taona
2004
REPOBLIKAN'I MADAGASIKARA Tanindrazana-Fahafahana-Fandrosoana
 | || LALANA LAHARANA FAHA - 2003 - 037 Momba NY LALANA MIFEHY
NY FITANTANAM-BOLAM-PANJAKANA amin'ny Taona 2004 ------

Nolanian'ny Antenimierampirenena sy ny Antenimierandoholona tamin'ny fivoriana izay avy ny nataony faha 26 novambra 2003 sy ny faha 11 desambra 2003 izao lalana manaraka izao:
I
fEPETRA MIKASIKA NY KETRA tohinina Tsy ny fepetra voalazan'ity lalana ity fa ny fandrotsahana ho an'ny Tetibolam- || | panjakana sy ho an'ny vondrom-bahoakam-paritra, HETRA ny, ny aman sara-kaba sy amin'ny HETRA
fadintseranana ary koa ny ny vokatry fidiram-Bolam-panjakana amin'ny taona 2004 dia Hatao || | ny manaraka didy aman-dalana manan-kery.

ANDININY VOALOHANY Ovàna ampiana sy ny toy izao manaraka izao fepetra ao amin'ny Fehezan-Dalana ankapobe Momba ny Hetra:
I
BOKY HETRAM-PANJAKANA Fizarana
I
HETRA AMIN 'NY NY VOLA MIDITRA SY TOA AZY LOHATENY
I
HETRA ALAINA amin'ny Fikambanana ZANADOHATENY
I
HETRA amin'ny TOMBOM-BAROTRY NY Fikambanana TOKO III

TOMBOMBAROTRA Voan' NY HETRA
Ao amin'ity TOKO III ity, foanana andian-ny teny:
"I SOKAJY"
Famaritana NY TOMBOMBAROTRA VOAN'NY HETRA
Andininy 01.01.06.- Ovana toy izao manaraka izao ny rijantenin'ny paragrafy 2 a), b) c sy) amin'io andininy io: "a) Ny-fanavotam bidin'ny Anlg fampitaovana, ankoatry trano fonenana ny, ny toeram-
piasana sy ny trano natao ho fanatanterahana anton-ary ny ny draharaha fotoan'andro fanavotam- bidin'ireo Anlg ireo mihoatra dia ny 5 taona, dia ny azo kajiana manaraka rafitry fanavotam bidy mihena-year-dalana maharitra.
B) Ampiharina ny tsy taha miova isan-taona, 30-isan jaton'ny sanda Tavela amin'ireo Anlg ireo.
C) Ho an'ny fikajiana vanim-ny ny potoana anaovana fanavotam bidy-ny-taom piasana nihariana isaina dia ho feno na dia iray taona teny antenantenan'ny taom piasana-aza ny fihariana. "
Foronina ny andininy 01.01.06 bis ampandriana antsoratra toy izao manaraka izao:
" Andininy 01.01.06 bis.- Ampiharina ny fepetra manokana isafidianana, ho asa an'ny fanakambanana sosaiety. Ny
Safidy dia tsy maintsy voamarika ao amin'ny fifanekem-pikambanana, fifanekena izay amin'ny sandaina fanomezan-dalana omen'ny Minisitra misahana ny Didy amam pitsipiky-ny amin'ny HETRA alalan'ny Fanapahana.
Fepetra Io io dia manafaka, ho an'ny sosaiety voatroka, amin'ny HETRA amin'ny tombo barotry-ny amin'ny Fikambanana ambony ampanga afakaratsaka, misongadina amin'ny fitambaran'ny singatsingan'ny flew enti-Miasa, noho ny tsy nohetsehina fitambaran'ny sosaiety, koa ny ary flew hoenti-miomana misoratra izay eo amin'ny todikefa ary tsy lasa misy ampiasaina azy.
Ho setrin'izany, ny sosaiety nitroka dia manome antoka ao Anaty Taratasy fampitambarana mba hampiditra ao amin'ny valiny, ny ambony ampanga sy ny flew ho enti-mioman'ny sosaiety voatroka ary ny fameran-Ketra ahemotra dia ho amin ' ny taom piasana nahavitan'ny-asa; ary hampiditra koa ao amin'ny tombom-barony voan'ny HETRA, ny ambony ampanga niseho tamin'ny tondran'entana azo anaovana fanavotam-bidy. Ity fampidirana ity dia azo velarina mandritry ny tsy mihoatra potoana vanim-ny 5 taona, ary ny tamba-bola nampidirina dia tsy ny latsaky ampahadimin'ny ambony ampanga.
- Na izany aza, misy fivarotana raha ao anatin'ny dimy taona manaraka ny ny asa vaninandro nanatanterahana fanatambarana, ny ambony ampanga andoavan-Ketra dia ny kajiana arakaraky tombam-bidin'ireo Anlg ireo tao ny Anaty bokin'ny sosaiety voatroka .
-Ny Fivarotana ny sora-ho pizakana noraisina setrin'ny fanakambanana anatin'ny EFA-ao ny taona manaraka fahavitan'ny asa, dia mitarika fanafoanana ireo tombotsoa nomen'ity fepetra manokana ity.
Ny fepetra voalaza etsy ambony dia mihatra ihany koa amin'ny Fizarana sy ny tolo- pananana enti-mihetsika ampahany nataon'ny Fikambanana na sampan-draharaha tratry HETRA ny ny amin'ny tomom-barotry Fikambanana ".
Foanana ny "SOKAJY II" sy ny lohateny "FAMPIHENAN-KETRA amin'ny FAMPIASAM-BOLA".
Andininy 01.01.07.- Foanana ny voalazan'io andininy io.
Andininy 01.01.08.- Foanana ny voalazan'io andininy io. TOKO VI


FIKAJIANA NY HETRA Andininy 01.01.16.- Ovàna toy izao manaraka izao ny rijantenin'ny andalana farany amin'io andininy io:
"Na dia eo aza ny ireo fepetra mikasika sorabola farafahakeliny voalaza etsy ambony dia amin'ny afahana HETRA amin'ny tombombarotry sy ny ny Fikambanana HETRA fandoa farafahakeliny:
Ireo sosaiety vaovao manao ny asa ara-indostrialy, taozavatra ara-ara-pambolena, ny tany harena ankibon'ny ny pitaterana ara-ara-pizahan-tany, fampiantranom bahiny-ho an'ny vokatra nitera-patiantoka tamin'ny taom-roa piasana voalohany, miantomboka tamin'ny vanin'andro nanorenana azy raikitra. "
TOKO VII


ANDRAIKITRY NY MPANDOA HETRA Andininy 01.01.20.- Ovàna toy izao manaraka izao ny rijantenin'ny alohan'ny andalana farany amin'io andininy
io "Na na manao ahoana manao ahoana, ny HETRA Aloan 'izay tsy manana ireo sosaiety ny
foiben-toerany eto Madagasikara dia asiana tataon Ketra 50-isan-jato, ary tsy azo atao latsaky ny 2,000,000 Ia. Io-tataon Ketra dia tsy ampiharina raha tsy amin'ny manomboka fahatelon-taonan'ny fananganana ny Sampana eto Madagasikara. "

LOHATENY II HETRA amin'ny VOLA TSY MANANA ENDRIKA KARAMA
MIDITRA amin'ny ISAM-BATAN'OLONA TOKO II


SEHATRA AMPIHARANA SOKAJY II
VOLA MIDITRA AFAHANA amin'ny HETRA
andininy 01.02.03.- Ovàna toy izao manaraka izao ny 2 amin'io andininy io: 2- "Ireo zana-bola amin'ny flew miditra natao petra-bola; "Foanana ny 5 ° amin'io andininy io. TOKO VII


Famaritana NY HETRA Andininy 01.02.36.- Ovàna toy izao manaraka izao ny rijantenin'io andininy io "ny amin'ny fikajiana HETRA, ireo flew miditra voafaritra mifanaraka amin'ireo fepetra | || voalazan'n'ireo andininy 01.02.09 01.02.13 hatramin'ny ka dia ho amin'ny boriboriana isan'arivony
iraimbilanja ambany.
Ny HETRA dia kajiana arakarak'ireo taha mifandraika amin'ireo sokajina-fidiram-bola eo eo amin'ireo fepetra voalaza ambany. Ny ny fitambaran'izany No. manomae HETRA arotsaka.
-Hatramin'ny 1,000,000 Ia ............... ..10.000 Ia
-Ampaham-bola miditra voan'ny HETRA:
ka hatramin'ny 1,001,000 2,500,000 Ia ...... ... ...... .. 5 isan-jato
ka hatramin'ny 2,501,000 20,000,000 Ia ............... .15 isan-jato
-mihoatra ny 20,000,000 Ia .................. ............ 30 isan-jato
manao ahoana Na na manao ahoana, ferana mba tsy ho latsaky ny 5 isan'arivon'ny flew maty nandritry taom piasàna-ny ny HETRA Haloa rehefa avy ny nampiharina fampihenan- Ketra voalazan'ny toko IX etsy ambany, ary tsy ny latsaky 25,000 Ia ho an'ny mpandoa HETRA tsy amin'ny asa iharan'ny haba-aman draharaha.
Ho amin'ny famelàna maningana fepetra io HETRA fandoa farafahakeliny atao dia amin'ny sanda 1 isan'arivon'ny flew mandritry maty ny taona ho an'ireo mpvarotra Solika antsinjarany mpandoa HETRA. "
Foanana ny" TOKO VIII "Foanana ny loha-tenin'ny" TOKO VIII ". Foanana ny "SOKAJY I".
Foanana ny lohatenin'ny "I SOKAJY"
Andininy 01.02.39.- Foanana ireo fepetra voalazan'ity andininy ity. Foanana ny "SOKAJY II."
Foanana ny lohatenin'ny "SOKAJY II."
Andininy 01.02.40.- Foanana ireo fepetran'io andininy io.
Andininy 01.02.41.- Foanana ireo fepetran'io andininy io
Andininy 01.02.42.- Foanana ireo fepetran'io andininy io

FAMPIHENAN TOKO IX-KETRA NONO HY FIAHIANA OLONA
andininy 01.02.43.- Ovàna toy izao manaraka izao ny rijantenin'ny andalana 1 amin'io andininy io "Ireo mpandoa HETRA iharan'ny HETRA flew amin'ny tsy manana manana dia endrika karama
zo amin'ny fampihenan -ketra 12,000 ariary Ia-isan taona, isaky ny olona ahiany. "

LOHATENY III HETRA ALAINA amin'ny KARAMA SY NY TOA AZY TOKO VI


Famaritana NY HETRA Andininy 01.03.16.- Ovana toy izao manaraka izao rijantenin'ny A ny amin 'io io andininy: "A) .Sata iombonana:
- hatramin'ny 250,000 Ia: 1500 Ia Ampaham-bola miditra voan'ny HETRA - 251,000 500,000 Ia ka hatramin'ny 5 isan-jato - 501,000 ka hatramin'ny 1.5 million Ia 15 isan-jato - Mihoatra ny 1.5 million Ia 30 isan-jato
manao ahoana Na na manao ahoana ANEFA trangan-javatra dia tsy tokony hiteraka fandoavan-Ketra latsaky ny HETRA farany ambany voafaritra manaraka etsy ambany ny ny fampiharana fampihenan-Ketra noho ny olona fiahiana voafaritra ao amin'ny andininy 3/1/19:
- 1500 Ia ho an'ny mpandoa HETRA manana flew miditra voan'ny HETRA mitentina 500,000 Ia na latsak'izany - 12,500 Ia ho an'ny mpandoa manana flew miditra voan'ny HETRA mihoatra ny 500,000 .i "TOKO VII

Foanana ny lohatenin'io toko io.
Andininy 01.03.17.- Foanana ireo fepetra voalazan'io andininy io
Andininy 01.03.18.- Foanana ireo fepetra voalazan'io andininy io.

FAMPIHENAN TOKO VIII-KETRA NOHO NY FIAHIANA OLONA

Andininy 01.03.19.- Ovàna toy izao manaraka izao ny rijantenin'ny andalana 1 amin'io andininy io "Ireo mpandoa HETRA iharan 'ny amin'ny HETRA alaina karama sy ny toa azy. zo dia manana
amin'ny fampihenan Ketra 1000-Ia-isam bolana isaky ny olona ahiany. "

LOHATENY IV HETRA ALAINA amin'ny FITOMBOAN-KARENA
AVY amin'ny FANANANA MITERA-BOLA
TOKO II SOSAIETY MANANA NY FOIBENY ETO MADAGASIKARA SANDA

01.04.07 Andininy .- Ovàna vondron-ny teny "25 100 ao amin'ny andalana voalohany amin'ity andininy ity
ho" 20 to 100 ". TOKO V
FANAFAHANA SY FITSIMBINANA MANOKANA

Foanana tsotra fotsiny "Fanondrotana renivola ny ny amin'ny alalan'ny fampidirana Tahiry na ny tombo-barotra. Haba na amin'ny fanakambanana Tahiry ny ny amin'ny tombo-barotra renivola ".
Foronina ny hoe "Famoahana taratasim-bola notrosaina amin'ny tsy miova taha: '' Fanambina '' '

Andininy 01.04.33.- Ovana toy izeao manaraka izao ny rijantenin'io andininy io" ny zana-bola amin'ny trosa tamin'ny famitan-draharaha amin'ny sanda omen'ny banky
foibe dia amin'ny afahana HETRA alaina amin'ny fitomboan-karena avy amin'ny fananana mitera- bola. "
Andininy 01.04.34.- Foanana ireo fepetra voalazan'io andininy io
Andininy 01.04.35.- Foanana ireo fepetra voalazan'io andininy io LOHATENY V

HABA AMPARITRA amin'ny FANONDRANAM- BOLA (TFT)

TOKO II SEHATRA AMPIHARANA AZY sOKAJY II


VOLA AFAHANA amin'ny HABA toy Ovana izao manaraka izao ny lohatenin'io sokajy io:
"VOLA AFAHANA amin'ny HABA SY IVELAN'NY SEHATRA
AMPIHARANA NY HABA "
andininy 01.05.03.- Eo amin'ny faran'io andininy io, ny foronina paragrafy 9 midika toy izao:" 9 °: ny fanondranam- bola atao ny amin'ny fanefàna Adidy Momba fifandraisana ny avy amin'ny
Any ivelany alalan'ny satellite. "TOKO IV


NY TAHAN'NY HETRA Andininy faha 01.05.05.- Ovàna toy izao manaraka izao ny rijantenin'io andininy io" Ny amin'ny tahan'ny haba amparitra fanondranam dia-bola ferana ho 10%. "

Fizarana FAHAROA SORA-PANORATANA FANEKENA SY-FAMINDRAN TANANA TOKO II

SANDA SY FIKAJIANA SARA NY

FAMINDRAN SOKAJY IV-TANANA MISY SETRINY SORATRA SY-FAMINDRAN TANANA ANDOAVAN-KETRA
Harin-karena sy ny mpividy Famindra Tanana misy setriny soratra
Andininy 02.02.22.- Ovàna toy izao manaraka izao ny rijantenin'ny andalana voalohany amin'io andininy io "ny-famindràm panànana misy setriny soratra, mikasika ny harin-karena na ho an'ny
mpanjifa dia tratran'ny HETRA amin 'ny amin'ny 100 Sarany 6 Ia Ia. "
Fivarotana sy soratra hafa famindràna fananana misy setriny ho an'ny Fanaka zavatra sy tsy mifàka
Andininy 02.02.46.- Any amparan'io andininy io dia ny foronina paragrafy 4 ampandriana antsoratra toy izao" Noho ny fandikàna ireo fepetra voalaza etsy ambony, ny ny fivarotana anjara zana-bola,
ao amin'ny sosaiety andraikitra voafetra manana dia amin'ny sandaina Sarany 2 Ia amin 'ny 100 Ia. "
Andininy 02.02.48.- Ovàna toy izao manaraka izao ny rijantenin'ny andalana voalohany amin'io andininy io" Ireo fitaterana, fivarotana, famindra-ary ireo tanana misy setriny soratra hafa ny Momba
antoka dia tataovan -ketra amin'ny 0.5 amin'ny 100 Ia Ia. "

TOKO XI FANAFAHANA SY MANOKANA SATA

SOKAJY IX FEPETRA SAMIHAFA

Famelan-tsazy Andininy 02.11. 69.- Ovàna toy izao manaraka izao ny rijantenin'ny year-dalana voalohany amin'io andininy io "Ireo Sazy fitàky amin'ireo taratasy fifanekena, fanambaràna, famindra-pananana,
famindràna fizakam bokatra-na-jo fananan amin 'ireo fananana sy tsy mifaka fananana mifàka, tsy voasoratra tamin'ny fotoana samihafa talohan'ny 1 janoary 2004 ahena dia ara-dalana amin'ny fitambarambeany, ka raha toa ireo taratasy voalaza rehetra ireo dia ara-eo dalana anatrehan'ny sampandraharahan 'ny fanoratana, sady nandoa ireo HETRA tsotra rehetra, talohan'ny 1 janoary 2005. "
Foanana ny andalana faha 3 amin'io andininy io.

Fizarana FAHATELO HETRA TSY MIVANTANA LOHATENY VOALOHANY

HETRA TSY MIVANTANA ALAINA amin'ny FANDANIANA TOKO
I
SEHATRA AMPIHARANA AZY SOKAJY
I
FOTO-KEVITRA | || andininy 03.01.01.- Fenoina toy izao manaraka izao ny rijantenin'ny andàlana voalohany amin'io andininy io:
"Ireo vokatra voaoty, azo avy amin'ny vokatra hafa, voamboatra, voakarakara, na izay nampidirina aty Madagasikara hita ao amin'ny tabilao atovana na ao amin'ny tabilao filazam-bidy, dia tsy iharan'ny HETRA mivantana alaina ho amin'ny fandaniana an'ny teti-bola ankapobeny izay feran'ireo tabilao ireo ihany ireo taha ".

SOKAJY II VOKATRA TSY VOAN'NY HETRA
Andininy 03.01.02.- Ovàna toy izao ny rijantenin'io andininy io "Afahana HETRA amin'ny tsy amin'ny mivantana alaina fandaniana 1- Ireo Akora miditra vokatra sy amin'ny fanamboarana fanafody; 2- Hatao ny ny fanatontosana araka fomba Arahina voalaza izay amin'ny fepetran'ny andininy 3/5/01:
- Ireo vokatra ampiasaina mba ho amin'ny Akora fanamboarana vokatra hafa tsy izay iharan'ny HETRA mivantana alaina amin'ny fandaniana . - Ireo vokatra izay tsy nandoavana ny tsy HETRA mivantana alaina amin'ny fandaniana, nalaina sy notanterina eto amin'ny tany sy ny Fanjakana voatokana Any am-ho pita tanterina araka ary ny fatoran'ny filazana omban'antoka. - Alikaola Ny tsy ho amin'ny mifangaro natokana fikarakarana ireo fanafody ampiasaina amin'ireo na na siantifika pahasalamana tobim-ary koa ny alikaola Etilika mifangaro araka ireo fepetra amin'ny didy amam-pitsipika. "

Fizarana VI HABA amin'ny VOLA MATY

I
LOHATENY HABA amin'ny TATAOM-bidy TOKO II


SEHATRA AMPIHARANA AZY SOKAJY III
VOKATRA SY RAHARAHA AFAHANA amin'ny HABA NA IVELAN'NY SEHATRA AMPIHARANA NY HETRA .
Andininy 06.01.06.- a) Ovàna toy izao manaraka izao ny paragrafy faha -18 ° amin'io andininy io:
"18 ° fivarotana Ny ny vary akotry sy ny fotsimbary; "B) Foanana ny ny fepetry paragrafy faha-21 ° amin'io andininy io ary soloina toy izao ny rijanteny" 21 Ny fanafarana sy ny fivarotana lay misy ody mocha sy mosquitos "c) Foronina ny paragrafy faha-22 mirija toy izao: "22 Ny fanafarana sy fivarotana RIBA etikety, kotra. "D) Foronina ny paragrafy faha-23 mirija toy izao" 23 Ny fanafarana sy ny fivarotana takelaka tara-masoandro, motera fampangatsiahana, milina
sy fitaovana famokarana taratasy. "
Andininy 06.01.07.- Foronina ireo fepetra amin'io andininy io mirija toy izao" Tsy iharan'ny haba Ny fanafarana sy ny ny fivarotana vokatra voafaritra ao amin'ny Lohateny 1 Ter -n'ny Lisitry | || ny amin'ny Vokatra afahana amin'ny tataom haba-haba bidy sy ny amin'ny fifanakalozana. "TOKO VIII


FOMBA FAMERANA NY HABA Andininy 06.01.14.- Foanana ny andalana alohan'ny farany amin'io andininy io. TOKO IX


FEPETRA amin'ny FANESORANA HETRA B) IREO VOKATRA Solika
Andininy 06.01.17.- Ovàna toy izao ny rijantenin'ny andàlana faharoa an'io zana-dohateny B io " ireo orinasa ara-taozava-baventy izay manao famatsiana amina sosaiety manodina sy Mizara
"Diesel" sy "Fuel oil" izay voasahan'ny lazam-sy bidy 27.10.39.31 27.10.19.32 avy, ampiasaina amin'ireo motera tsy mihetsika amin'ny raharaha famokarany dia Mahazo alàlana hanesotra ny amin'ny tataom haba-bidy misoratra izay ao amin'ny faktioram-bidy omen'ilay orinasa voalaza. "

X TOKO FAMERENANA NY SORA-BOLA ANDOAVANA HABA Andininy
06.01.24 .- Ovàna toy izao ny rijantenin'ny andàlana voalohany amin'io andininy io" Ireo orinasa manaiky fepetra ny amin'ny faritra afa-kaba ireo matihanina sy amin'ny
fanondranan'entana dia ny afaka mangataka famerenana ireo sora-bola andoavana haba izay amin'ny hita fanambarana isam-banim-haba potoana ny amin'ny tataom-bidy. "Andininy

06.01.24 bis.- Ovàna toy izao ny rijantenin'io andininy io:
" Ireo orinasa mandoa haba izay manatanteraka fampiasam bola-bola-goavana miteraka sora andoavana haba mihoatra ny 20 tapitrisa ariary ( 100,000,000 fMG) dia Mahazo alalàna hamindra ny amin'ny tataom haba-bidy izay tsy amin'ny fanesorana vita tamin'ny alalan'ireo fepetra ny andininy 06/01/17 etsy ambony. Io io dia famindrana voafaritra amin'ny fitambaran'ny HETRA izay mahakasika ny fividianana ireo fampiasam-bola ireo.
Mba ahazoana alàlana amin'io famindrana io dia amin'ny halefan'ny orinasa Any Foibe miadidy ny lalana Ketra-ara, amin'ny volana manaraka vanim-ny ny potoana voakasika antotan-taratasy izay misy: 1
- Dika mitovy amina iray "status List" voalaza izay amin'ny andininy 06/01/16 fehezan-ny ny dalana ankapobe mifehy HETRA, mampiseho sora-bola andoavana HETRA mikasika ny fampiasam-bola. 2. Naoty iray misy ireo Anarana, anaran'ny Fikambanana sy adiresin'ny orinasa na ireo orinasa Mahazo famindrana Miaraka ny ny amin'ny filazana fitambaran'ny HETRA izay hatelin'ny tsirairay amin'ireo. 3- Filazana iray ny amin'ny haba amin'ny tataom-bidy voaloa, izay ho mampiseho an'ny faktiora tsirairay: nomerao ny, ny daty, ny anaran'ny mpamatsy Anlg, ny anton'ny raharaha, ny tsy fitambarany misy haba ary koa ny tena voaloa haba. "

TOKO XI ANDRAIKITRY NY NY MPANDOA HABA
Andininy 06.01.26.- Ovana toy izao manaraka izao ny rijanteny amin'io andininy io:
"Ho fampiharana fepetra ny eo ambony, ny amin mpandoa haba 'ny tataom-bidy dia tsy amin'ny maintsy manovana filazana ataony lisitry ny ny amin'ny mpamatsy Anlg mifanitsy vanim- potoana nanaovana filazana mifanaraka ary amin'ny modely omen'ny Fanjakana.
Ankoatr'izany: sy ny mpanafatra mpanondrana Anlg; ny atao taozava-sy baventy mpivarotra ambongadiny; ny atao fanorenana asa, asa sy fananganana vaventy; mpaninjara ny tany ny mpivarotra fananana ary ny toa azy; ny mpitatitra Anlg izy ka raha tahiny mpandoa haba amin'ny tataom-bidy dia tsy maintsy
manovana, araka ny fepetra mitovy amin'izay voalaza etsy ambony, ny ny olona lisitry nanaovany asa na nivarotany Anlg. "TOKO XIII


I Sazy Andininy 06.01.29.- Avaozina toy izao manaraka izao ny paragrafy faha-2 amin'io andininy io:

"2 - Ny ny tsy fanaovana filazana flew maty ny fanadinoana rehetra, ny tsy fahampiana, ny tsy fahamarinana na ny ny fampihenana ao amin'ny filazana flew miditra na ny raharaha andoavan- Ketra, ny ny fanalana rehetra mihoatra tokony ho izy, na ny fananana healthy-dratsy rehetra amin'ny tsy mba hahazoana tokony ho izy sy ny famerenana famindran-tompo trosa-kaba, dia iharan'ny lamandy 50 isanjaton'ny haba nanaovana hosoka, nafenina na nahodinkodina ary ny fanesorana, ny famerenana na ny famindran tompo-azy izay ireo natao na amin'ny tsy azo-ara dalana. Ho an'ireo raharaha voan'ny haba amin'ny taha 0, dia ny ampiharina lamandy 50 isanjaton'ny haba amin'ny taha 20 isanjato kajiana arakeviny ny amin'ny fototry fanitsiana ataon'ny sampandraharaha. "

BOKY III FEPETRA IRAISAN'NY HETRA SY HABA SARA ARY AO amin'ny BOKY VOALOHANY SY FAHAROA AMIN'ITY FEHEZAN-Dalana ITY LOHATENY
I

FAMORIAN-KETRA TOKO II | || FAMORIAN-KETRA ATAON'NY SAMPAN-DRAHARAHA MIANDRAIKITRA NY HETRA SOKAJY II

FANEFANA HETRA NY (IBS - IRNS)
B - Ampahan-Ketra takiana eny amin'ny faditseranana.
Andininy 20.01.42.- Ovàna toy izao ny rijanteny amin'io andininy io "Ho fampihantoana ny fepetra voalaza etsy ambony, ny ny fanafarana akoram-pamokarana,
fitaovana, ary tsy dia ireo vokatra fanjiva maintsy handoavana ampahan -ketra amin'ny HETRA tombom-barotry sosaiety na ny tsy manana HETRA amin'ny flew endrika karama miditra mira 5% ny vidiny ao amin'ny ladoany ho tsy manana an'izay rehetra mpanafatra laharam-pamantarana araka ny fepetra voalazan'ny andininy 20.05.01 sy ny manaraka ao amin'ny fehezan-dalana.
Ho olona tsy manana an'ny laharam pamantarana-ny-ampahan Ketra dia tsy alaina misy famerana amin'ny tontalin'ny vidin'ny Anlg nafarana nandritra ny taona. "

FAHEFANA HIJERY LOHATENY VI - SY FAHEFANA HISAVA HANAMARINA TSIAMBARATELON'NY ASA SOKAJY
I

FAHEFANA HIJERY Andininy 20.06.01.- Ovàna toy izao ny rijanteny amin'io andininy io: "Ny mpiasan'ny Hetra dia manana fahefana feno hitaky amin'ny olontsotra Fikambanana na, na
miankina tsy amin'ny miankina Fanjakana, sy ny taratasy antontan-taratasy rehetra sy ny fanorotoroana, na na inona inona nahazoana ireo, izay Ilaina ny amin'ny famerana HETRA voalazan'ity fahazan dalana-ity.
Ny fanorotoroana notakiana dia tsy ao maintsy omena anatin'ny dimy ambinifolo (15) andro amin'ny manomboka daty nandraisana ny fangatahana year-tsoratra. "
Andininy 20.06.04.- Ovàna toy izao rijanteny ny amin'ny andalana faharoa amin'io andininy io" Tsy maintsy hajanona 15 andro ao ao amin'ny aorian'ny nivoahany firaketan tsoratry-ny ny Fitsarana
didim-pitsarana rehetra navoakan'ny fitsarana tsotra, ny amin'ny Fanjakana fitsarana ady na amin'ny kaonsily, ny ny asa fitsarana Momba ary ny fitsara-miaramila, aorian'io fepotoana io dia ny omena sampandraharahan'ny HETRA ny didy. "
Andininy 20.06.07.- Ovàna toy izao manaraka izao ny rijanten'io andininy io" Ny olona izay nampahafantarina tamin'ny alalan'ny taratasy tsiverimandeha ka tsy mbola
manatanteraka ny fepetra voalazan'ny andininy faha- 20.06.01 20.06.06 hatramin'ny fehezan- dalana ity ity dia ho saziana lamandin-Ia ka hatramin'ny Ketra 200,000 1,000,000 Ia, helohina hankato ny fepetra voalaza etsy aloha, raha tsy izany dia ny tratry sazin Ketra 20,000-Ia hatramin'ny 100,000 Ia isan'andro manomboka amin'ny fotoam panamelohana-ka hatramin'ny andro izay hahazoan'ny sampan-draharahan'ny HETRA manao ara-dalana indray ny asam- pamantarana ataony. "

SOKAJY II TSIAMBARATELON'NY ASA
Andininy 20.06.09.- Amin'io andininy io, ovàna ny teny "audit" ho-teny vondron "said the"
Andininy 20.06.10.- ovàna toy izao ny amin'ny rijanteny andalana faharoa amin'io andininy io "Ny Minisitra miandraikitra ny didy amam-pitsipika mifehy HETRA ny, ny ny Hetra Jeneraly Tale, Tale
ny ny Hetra, ny ny foiben Lehiben'ny sampandraharaha na-Ketra, kanefa dia tsy azon 'ireo atao izy, iza na iza na ny ny mamindra fahefany handinika ny antontan-taratasy voatahiry Any amin'ny foiben Ketra-sy ny sampandraharahan'ny Fizaran-draharaha. Ny-antontan taratasy dia tsy azon'ny "inspectors" Alefa Any amin'ny manam-raha tsy amin'ny pahefana ambony alalan'ny baiko an- tsoratra. "

SOKAJY III ANDRAIKITRY NY OLONTSOTRA NA Fikambanana MANDROTSAKA NY VOLA VOAN'NY HETRA
Andininy 20.06.12.- amin'ny andalana voalohany amin'io andininy io dia ny soloina vondron-teny" March 1 "
ho "May 1".
Andininy 20.06.13.- Ao amin'io andininy io, ovàna ny "20-06-11" ho "20-06-12".
Andininy 20.06.14.- Ao amin'io andininy io, ovàna vondron-ny teny "5 hatramin'ny 25 isan-jato"
ho "1 hatramin'ny 5 isan-jato".

SOKAJY IV ANDRAIKITRY NY atao TAOZAVA-BAVENTY MPIVAROTRA SY atao ASA TANANA
Andininy 20.06.15.- Ao amin'ny andalana faharoa amin'io andininy io dia ny soloina vondron-teny

"Alohan'ny March 1" ho "alohan'ny May 1st."
Andininy 20.06.16.- Ao amin'io andininy io dia ny soloina vondron-teny "5 hatramin'ny 25 isan-jato"
ho "1 hatramin'ny 5 isan-jato".
Andininy 20.06.17.- Ao amin'ny andalana voalohany amin'io andininy io soloina vondron-ny teny "March 1"
ho "May 1".
Andininy 20.06.18.- amin'ny faran'ny andalana faharoa amin'io andininy io dia ny soloina vondron-teny
"Lehiben'ny fisavana" ho "Lehiben'ny foiben-Ketra".

SOKAJY VII Ovàna toy izao manaraka izao ny rijantenin'ny lohatenin'ny sokajy VII:
"FANAMARINANA ENY AN-TOERANA"
Andininy 20.06.23.- Ovàna toy izao manaraka izao rijanteny ny amin 'io io andininy:
"Ny fanamarinana eny an-toerana taratasy ny, ny boky sy ny antontan-taratasy dia tsy azo hitarina mihoatra ny iray volana isaky ny ny taona nanaovana fanamarinana.
Io io fe-potoana manomboka dia ny amin'ny fotoana nandefasana antontan-taratasy notakiana eo ka apetraka ampelatanan'ny mpanamarina.
Inona Na na inona, ny ny fandefasana antontan-taratasy notakiana dia tsy ao maintsy tanterahana anatin'ny fe-roa potoana ambinifolo andro indrindra be raha, raha tsy izany dia tsy hiharan'ny fameran-Ketra misy fierana voalazan'ny andininy 20.03.01 sy ny manaraka ao amin'ny fehezan- dalana.
Kanefa, ny fahataperan'ny potoana fe-iray isan-volana taonan'ny fanamarinana dia tsy azo ampiharina amin'ny Fanjakana ny amin'ny fanadihadihana fanamarihana na fangatahana ataon'ny mpandoa HETRA aorian'ny fahavitan'ny raharaham-panamarinana . "
Andininy 20.06.24.- Ovàna toy izao manaraka izao ny rijanteny amin'io andininy io:
" Ny valin'ny fanamarinana ampahafantarina dia ny tsy mpandoa HETRA na Nisy aza ny fanitsiana.
Raha Nisy fanitsiana novinavinaina, dia ny mpanamarina mandefa Any amin'ny mpandoa HETRA fampahafantarana ny ny ny zavatra hamerenana HETRA hahafahan'io farany manao fanamarihana io na ny mampahafantatra fanekeny ao anatin'ny telopolo andro katroka manomboka eo amin'ny fotoana nandraisana ny fampahafantarana.
Ny soso-kevitra rehetra fampakarana dia tsy toy ny Nisy raha tsy milaza ka toa ny malalaka fahafahan'ny mpandoa HETRA hatrehan'ny mpanolo-tsaina nofinidiny mba Hiady hevitra an'io soso-kevitra io na hamaly izany. "
Andininy 20.06.25.- Ovàna toy izao manaraka izao ny rijanteny amin'io andininy io" Raha tsy ao misy valiny anatin'ny fe-potoana voafetra kaontina dia ny amin'ny HETRA fototra
feran'ny Fanjakana. Amin'izay dia ny anjaran'ny mpandoa HETRA mitondra porofo. Raha ka toa ny tsy mbola mitohy fifanarahana amin'ny fanitsiana naroso; ny ny fikaontina HETRA
dia ny atao araka fomba narahina etsy ambony; NEFA dia tsy ny Fanjakana maintsy nampahafantatra mialoha amin'ny mpandoa HETRA ny zavatra notazonina ho toy ny ny fototra amerana HETRA sady milaza ny ny Antony nandavana fanamarihana nataon'ity farany. Ny fampahafantarana dia ny hahitana fanadihadiana fomba fitoriana misokatra ho an'ny mpandoa HETRA.
Amin'izay dia ny anjaran'ny Fanjakana No. mitondra porofo. Amin'ireo rehetra ireo, sy ny ny taratasy antontan-taratrasy izay tsy maintsy Ilaina sy ireo
notakian'ny Fanjakana kanefa tsy tao Nomena anatin'ny fe-potoana tokony nanaovana izany dia tsy ho azon'ny Fanjakana Raisina porofo ny fototra fitazonan-Ketra mihaompapana na hahitsy avy hatrany. "

Andininy 20.06.26.- Ovàna toy izao ny rijanteny amin'io andininy io" Rehefa vita ny fanamarinana eny an-toerana fitanan ny ny ny-kaonty HETRA mandritra fotoana
voafetra, dia ny Fanjakana tsy afaka manao fanamarinana vaovao intsony soratra ny tao amin'ny fitanan-kaonty amin'ireo HETRA na haba ireo ihany mandritra ary io io fotoana.
Kanefa tsy harahina io io fepetra ka raha toa ny fanamarinana eny an-toerana dia amin'ny voafetra raharaha voafaritra sy efa fihetsika miendrika hosoka. "
Andininy 20.06.28.- Ovàna toy izao manaraka izao ny rijanteny amin'io andininy io" Kanefa araka ny ny fepetra andininy 06.20.27, dia ny Fanjakana Mitana ny zo hiverenany
hijery ireo HETRA izay efa nohamarinina sy ny fehin-kevitra teo aloha tamin'ny fanamarinana izay efa azo vita ovana anatin'ny fe-ao amin'ny potoana amerenana laoniny ka raha toa ny tsy avy amin'ny Fanovana naroso zavatra efa hita tamin'ny fikarohana vaovao tao amin ' na ny soratra antontan-taratasin'ny kaonty.
Kanefa, tsy azo misy fisondrotana Arahina ny amin'ny fototry fiovan'ny foto-kevitra ka raha toa ny fehin-kevitra teo aloha dia ny mitombona araka lalànan'ny HETRA izay neken'ny Fanjakana tanteraka tamin'ny fotoanandrony. "
Foronina ny sokajy VIII mirija toy izao manaraka izao:
"SOKAJY VIII

FOIBEM-PITANTANANA Andininy 20.08.01.- Ny asan'ny foibem-pitantanana dia Manampy ara-pitantanana ireo atao taozava- baventy,

Mpivarotra, atao asatanana, mpamboly; ary ny ny mampandroso fampiasana fitanan kaonty-sy ny manamora fanatontosana ny andraikitra ara-panjakana sy ny mikasika HETRA ny tena mpikambana mpiasa sy ny tompon'ny vesatra sy ny andraikitra, mety ankatoavina araka ny ny fepetra voafaritry lalana.
Andininy 20.08.02.- Ny foibe niforona dia avy amin'ny famosahan-ny kevitry Mahay momban'ny kaontin'ny sosaety
misoratra ao amin'ny Holafitry ny ny Mahay Momba kaonty sy ny flew eto Madagasikara (OECFM ), na ny ny fivoriana Momba varotra sy-tao-zava baventy, ny fivorian'ny atao tao zavatra na ny fivorian'ny mpamboly, na na ny ny holafitra Fikambanana ara-ara-kasa mijoro dalana.
Andininy 20.08.03.- fitanan Ny-kaontin'ny mpikambana ao amin'ny foibem-pitantanana dia tsy maintsy Tanana,
angonina Araha na-na ny mason'ny mpahay kaonty sosaety mpikambana ao amin'ny holafitra, izay manisy sonia ny fanamarinana antontan taratasy-ara-azo antoka Ketra raha ny ny fanarahana lalana rehefa sy ny avy nanontany fampahafantarana Ilaina mba hahafahana mampifanaraka ny vokatra ara-Ketra sy ny fitanan-kaonty.
Mpahay kaonty Ny, ny sosaiety mpikambana ao amin'ny holafitra sy ny mpahay kaonty mpiana- draharaha nahazo alalana eo ambany fiantohany, ny hanatanteraka Iraka anaraha & M-ny antontan taratasy tsirairay ary ny manome fanamarinana voalaza izay ao amin'ny andininy etsy ambony.
Ireo Izy dia tsy ny afaka Manda hanatanteraka an'io fepetra io ka raha toa ny tsy fanamarihan-dry zareo Nisy Vokány alohan'ny famaranana ny kaontin'ny taom-piasana. Amin'izay, ny fandraharahana ara-Ketra dia ny manombana araka fanamarihana nasehon'ny mpandoa HETRA raha na toa ka tsy azo azo ny atao manome Tombontsoa ara-Ketra voalazan'ny lalana.
Andininy 20.08.04.- Ny foibe irery ihany No. Mahazo manao, ho an'ireo mpikambany izay fehezin'ny fomba famerana
ny tena izy HETRA, ny filazana natokana ho an'ny fandraharahana ara-Ketra; iray dia ny mpiasan'ny HETRA Manampy teknika ara-ny-foibem pitantanana nankatoavina, araka ny fepetra voalazan'ny fifanarahana Nisy teo amin'ny foibe sy ny fandraharahana ara-Ketra.
Andininy 20.08.05.- Ny mpikambana ao amin'ny foibem-pitantanana nankatoavina dia tsy ny maintsy manaiky
fandoavam-bola amin'ny alalan'ny seky, mampanoratra ary ny ho amin'ny seky anarany ary tsy miandraikitra an'ireo afa-tsy ny amin'ny fandrotsahana mivantana flew. Izy dia tsy ireo maintsy mampahafantatra ireo mpandrotsa bola-ao aminy. Ny fepetra fampiharana an'ity andininy ity dia ny voafaritry lalana.
Andininy 20.08.06.- Ny Tale paritany ny ny solotenany HETRA na dia manatrika, amin'ny fakan maha-azy kevitra
an'ireo fanapahan kevitry-ny ny mpitantana foibem-pitantanana nankatoavina raha toa ireo izy ka mikasika sy ny ny tetibola fepetra fampandehanana azy ireo.
Andininy 20.08.07.- Fanavaozana Ny ny ny fankatoavana foibem-pitantanana dia ny telo atao isaky taona.
Andininy 20.08.08.- Rehefa avy ny nampahafantarina ireo voakasika fahadisoana tsapa tamin'ny fanatanterahana
ny ny Iraka izay voafaritra araka lalana, ary hahafan'izy ireo manome fanamarihana, ny Tale paritanin'ny HETRA dia ny afaka mampifanaraka fitazomana Fanavaozana na ny ny fankatoavana foibe hatrany ny amin'ny Fanovana mpitantana "
Ovana toy izao manaraka izao ny amin'ny tabilaon'ny sara alaina vokatra (DA).

TOVANA TABILAON'NY SARA ALAINA amin'ny VOKATRA

RATE NUMBER oF THE PRODUCTS DA 18.06

31 00 32 00 90 00
Chocolate and other food preparations containing cocoa. -Other, In blocks, slabs or bars: --Fourrés ...................... --Not filled .......... --Other ........................ ........

20 20 20 20 00 19.02
30 00 40 00
Pasta, whether cooked or stuffed (with meat or other substances) or otherwise prepared such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni, couscous, whether or not prepared. Uncooked pasta, not stuffed or otherwise prepared:
-Stuffed pasta (cooked or otherwise prepared themselves) ........................ -Other pasta -Couscous ................. ......................... 20
20 August 20 20


20 10 October 30 40 10


50 10 60 10 70 10


80 10 91 10
92 10 99 10

Fruit and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
Nuts, groundnuts and other seeds mixed together: - Ananas-

--- Added spirit ......................... -Agrumes: --- Containing added ... ...................... -Pears: --- Containing added ................. ........ -Abricots ...................................... - -with the addition of alcohol ......................... -Cerises: --- added spirit ........ ................. -Peaches: --- with the addition of alcohol ...................... ... ......................... -Strawberries --- with added spirit ............ ............. -Other, including mixtures other than those of No. 2008.19: palm --Cœurs: --- with the addition of alcohol ..... .................... --Mélanges ......................... - -With the addition of alcohol ......................... --Other ................ ......... --- with the addition of alcohol ...................... 20


20

20 20 20 20


20 20 20


06 20 21 90 10 22 01

10
Food preparations not elsewhere specified or included ailleurs.- -Other: --- vanillin presented in tablet form and in small doses ..................... ... waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow 180

20 -Mineral and aerated waters: --- Natural mineral water, artificial mineral waters, not sweetened nor flavored soft water 5


February 22 October 00

90 00 March 22 00 10 90


April 22 10 10 90 21 00
29 11 19 21 29 31 39
90

30 00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, excluding fruit or vegetable juices of heading 20.09 - waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored
other ........................ ............-
malt beers --- on the alcohol content of 4 ° or less --- on the alcohol content of more than 4 °
Wine fresh grapes, including fortified wines; grape must other than those of heading 20.09. ................ Sparkling -Vins: --- From champagne ......................... .......... --- Other ................................... - other wine; grape must with fermentation prevented or arrested by the addition of alcohol: --In containers not exceeding 2l --Other ... ................ ................ --- wine (other than liqueur wines and sparkling wines and the like) exclusively from the fermentation of fresh grapes or grape juice: - --- In containers not exceeding 2l ---- Other ............................... .... --- liqueur wines, musts mistelles or transferred to alcohol, exclusively from fresh grapes or grape juice: ---- in containers not exceeding 2l --- -Other ................................. --- fortified wines: ---- In containers capacity not exceeding 2l ---- Other --- Other ................................. .. -Other grape must ............................... .............. ...................

20 20 30 30 150 150


30 30 30 135 135
|| | 30 30 30 30 22 05

October 10, 90

90 10 90 Vermouth and other wine of fresh grapes flavored with plants or aromatic substances. -In Containers holding 2 l --- Vermouth ................................. --- Other ................................. -Other: --- In containers holding n 'not exceeding 2l --- Other ................................. 135 135

135 135

22 June 00 19 November 90 July 22


October 00 Other fermented beverages (cider, perry, mead, for example); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. --- Cider, perry and mead presented: ---- In containers not exceeding 2l ---- Other ............. ....... ...................... --- Other fermented beverages (betsabetsa, fermented coconut juice, etc) ...... undenatured ethyl alcohol of an alcoholic strength of 80p.100 flight. or more; ethyl alcohol and other spirits, denatured, of any strength. undenatured ethyl alcohol of an alcoholic strength by volume of 80p.100 flight. or more ethyl alcohol and spirits denatured of any
30 30 30

180,180
20 August 22 00

20 October 90
undenatured ethyl alcohol of an alcoholic strength by volume of less than 80p.100 flight; spirits, liqueurs and other spirituous beverages. -Waters Spirits of wine or grape marc: --- In containers not exceeding 2l --- Other .................. ................. 135 135

22 August (continued) 30

October 90 40 10 90
50 10 90
60 00 70 00 90

12 November 90 February 24
10 00 20 00 90 00 24 03
October 00
91 00 99

October 20 October 27 19 33 19 39
-Whiskies: --- In containers not exceeding 2l --- Other ......... .......................... -Rum and tafia: --- In containers not exceeding 2l --Other .. ................................. -Gin and juniper: --- In containers not exceeding not 2l --- Other ................................... -Vodka ....... .................. .............................. -Liqueurs ................ -Other: --- spirituous beverages, measuring alcohol (actual and potential) ---- less than 15 ° ....... ..................... ---- 15 ° and more ..................... ........ --- Other ................................... Cigars (y including cheroots), cigarillos and cigarettes, of tobacco or of tobacco substitutes -Cigares (including cheroots) and cigarillos containing tobacco: ........... containing -Cigarettes tobacco: -Other .................................... Other manufactured tobacco and tobacco substitutes, manufactured; tobacco "homogenised" or "reconstituted"; tobacco extracts and sauces. -Smoking Tobacco, whether or not containing tobacco substitutes in any proportion: -Other: --Tabacs "homogenised" or "reconstituted" ... --Other: --- Chewing tobacco: ........ ................ --- Carrots, snuff (pure powder) :. ................
Lubricating oils and lubricants Other .........................

.................................... 180 180 135 135 135
135 135 135 135 135 135


70 70 70 70 70


20 70 10 10 29 12


41 00 33 03 00 11

Aldehydes, whether other oxygen function; cyclic polymers of paraformaldehyde aldehydes. acyclic aldehydes containing no other oxygen function: aldehydes, ethers, aldehyde-phenols and aldehydes with other oxygen function: --Vanilline (méthylprotocatéchique aldehyde).
Perfumes and toilet waters --- Liquids:
---- Non alcoholic .......................... || | 120

20 100 12 20 33 04

10 00 20 00 30 00
91 00 99 00
---- --- Concrete Alcoholics .............................. .... ..............................
Beauty or make-up preparations and preparations for the care or nursing skin other than medicines, including anti-solar preparations and preparations for tanning, manicure or pedicure preparations. -Product Makeup for lips ........ -Products of eye makeup ...... -Preparations manicure or pedicure .. -Other: --Poudres, including compact powders. --Other ...................................

20 20 20 20 || |
20 20 33 05 10 00 20 00 30 00 90 00
hair preparations. -Shampoings ................................ -Preparations For permanent waving or straightening hair -Laques .. -Other ..................... ...........................
......... 20 20 20 20 33 07

10 00 20 00 30 00
41 00 49 00 90 00 40 11 October 00

20 00 30 00 40 00 50 00

91 00 99 00 Pre-shave, shaving or aftershave, deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations and other cosmetic preparations, not elsewhere specified or included; room deodorizers, prepared, whether or not perfumed, with or without disinfectant properties. -Prepare To shave, shaving or after shaving body -Désodorisants and antiperspirants ... scented -Sels and other bath preparations -Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: - " Agarbatti "and other odoriferous preparations which operate by burning ............. ......................... --Other -Other .......... .................................... new tires -Of type in rubber used on motor cars (including cars like "break" and racing cars) -Of ....... kind used on buses or trucks -Of a kind used for aircraft .. -Of ........... kind used on motorcycles ......... -Of a kind used on bicycles ........ -Other: --A herring-bone or similar ......... .................................... --Other ...

20 20 20 20 20 20 10 10 10 10

10 10 10 40 12

November 00
12
escaped tires or used rubber tires, interchangeable tire treads and tire "flaps" rubber. -Retreaded Escaped: --Of the kind used for motor cars (including cars like "break" and car racing) ... --Of the kind used on buses or trucks ... --- Types used aircraft ...............

October 10 10 00 13 00 40 50 90 20 10 20 30 40 50

--Of the kind used motorcycle ........... --Of the kind used on bicycles .......... ................. --Other ...................... -Retreaded Loader: --Of the kind used on motor cars (including cars like "break" and car race) .. --As kind used on buses or trucks ... --Of the kind used for aircraft ............... --Of the kind used for motorcycles ..... ...... --Of the kind used on bicycles ..........

October 10 10 10 10 10 10 10
90 10 21 22 23 29 90
-Other: --Bandages solid or hollow (half full) - "Flaps" and "guts" of a unit weight presented isolation: --- Over 70 Kg ........... .................... --- 15 kg to 70 kg included excluded ........ --- 2 kg to 15 kg included ... ............. --- Other .................................
..... 10 10 10 10 10 63 09 00 00

71 01
October 00
21 00 22 00

-Articles Worn Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport. -Perles Fine .............................. culture -Perles: --Brutes ......... --Travaillées .......................... ..................... .........
3000 F / Kg net 75


25 75 71 February 10 00

21 00 Diamonds, whether or not worked, but not mounted or set. -No Sorted ................................. -Industriels: --Bruts or simply sawn, cleaved or bruted. ........... 75


25 71 02 (cont'd) 29 00
31 00 39 00 --Other
................................... industrial -No: - -Bruts or simply sawn, cleaved or bruted --Other ...................................
25 25 25


71 03 October 10 20 30 90 91 10


Gem stones (precious or semiprecious) autresque diamonds even worked or graded but not strung, mounted or set; precious stones (precious or semiprecious) other than diamonds, not temporarily strung for convenience of transport. -Brutes Or simply sawn or roughly: --- Ruby .................................... - -Saphirs .................................. .......... --- Emeralds --- Other ...................... ........................ ........... worked -in other: --- Rubies, sapphires and emeralds ---- Ruby ..................... ...............
25 25 25 25 75


20 30 99 20 30


40 91 92 | || 99
---- ---- ................................. Sapphires Emeralds. ............................... --Other: --- clear rock crystal for size, pink rock crystal or colored stones and amazonites and similar ornamental stones. .................................... --- Rock crystal to melt, gray or opaque crystal or smoky chalcedony and analogues (agates, zircons) .......... --- --- Garnets of bearing unit .................... other: ---- For industrial uses: ----- Items quartz piezoelectric ... ----- other .................... ............ ---- Other .................................

75 75 25 25 25


25 25 75 71 06
October 00
91 00 92 00 71 08

11 00 12 00 13 00 20 00
Silver (including silver gilt and platinum), unwrought or in semi-manufactured powder form. -Poudres .............................. -Other --Sous Unwrought semi-manufactured forms --Sous .... ..................
gold (including gold plated with platinum) unwrought or in semi-manufactured, powder. -A Non-monetary use: ............................... --Poudres --Sous other crude forms .... ............... --Sous other semi-manufactured forms ................ --A monetary use ...... .................... 25


25 25 25 25 25 25 71 10

11 00 19 00 71 12
30 00
91 00
92 00

90 00 Platinum, unwrought or in semi-manufactured or in powder form: .............................. - platinum: --Sous unwrought or in powder ............ ......................... --Other ..... waste and scrap of precious metal or plated or double with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metals.
-Cendres Containing precious metal or precious metal compounds, excluding sweepings. . . -d'Or Even plated or double gold, excluding sweepings containing other containing other precious metals platinum -From ...........
even plated or double platinum, excluding sweepings containing other precious metals ... -Other .....................
............................... 25 25 75


75 75 75 | 71 || 13
November 00
articles or jewelry and parts thereof, of precious or clad with precious metal metals. -By Precious metal whether or not plated or clad with precious metal: --In money even coated, clad with precious metal 75

19 10 20 71 14
11 00 19 10 20
71 15 10 00 90 10 20 30 90 --Of other ..........................
precious metal whether or not plated or clad with precious metal: gold --- in ................................ ... --- in platinum .............................. items of jewelry and parts thereof, of precious metal or clad with precious metal. -By Precious metal whether or not plated or clad with precious metal: --Of silver, whether or not plated or clad with precious metals ................... --Of other precious metal whether or not plated or clad with precious metal: gold --- in ............................ ....... --- In platinum ..............................

Other articles of precious metal or clad with precious metals. - Catalysts in the form of wire cloth or mesh platinum -Other: --Of gold ................................ --Of platinum ................................ .... --Of silver gilt ..... --In ................... clad with precious metals.

75 75 75 75 75


75 75 75 75 75

LOHATENY Voalohany Bi Lisitr'ireo vokatra afahana amin'ny haba amin'ny tataom-bidy ( VAT) sy ny amin'ny haba alaina fanjifana (TST)
Act No. 99032 of 02/03/00 with Finance Act for 2000
JORM No. 2626 09/02/00
SANDA FILAZANA NY VOKATRA NOMERAO
I. DRUGS
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, natural or reproduced by synthesis; derivatives thereof used primarily as
hormones; other steroids used primarily as hormones.
30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; organo-therapeutic extracts 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 obtained through
biotechnology; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products.
March 30 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. 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 or put up for retail sale || | II. PHARMACEUTICAL ARTICLES
30.05 Wadding, gauze, bandages and similar articles (dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary.
30.06 Pharmaceutical goods specified in Note 4 of Chapter.
33 06 Preparations for oral or dental hygiene, including pastes and powders to facilitate adhesion of dentures; son used to clean between the teeth (dental son), packaged for sale to individuals.
40 14 Articles of hygienic or pharmaceutical (including teats), of vulcanised rubber, with fittings of hard rubber.
40 15 Clothing and clothing accessories (including gloves) of vulcanised rubber, for all purposes. -Gloves:
00 -For
III surgery. MATERIALS FOR MEDICAL
37 01 plates and film shots, photographic, sensitized unexposed, of any material other than paper, lecarton or textiles, instant print film and draw plans sensitized, unexposed, whether or not in packs.
10 L 00 -For X-ray
37 02 Photographic film, sensitized, unexposed, in rolls, material other than paper, paperboard or textiles; photographic film to instant print film in, rolls, unexposed.

October 00 -For X-ray 84 19 Machinery, electrically heated, 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.
-Chauffe-Water, non-electric instantaneous or storage. 20 00 -Stérilisateurs Medico-surgical and laboratory 87 12 00 Bicycles and other cycles (including delivery tricycles), not motorized. 10 -Bicyclettes for disabled
87 13 wheelchairs and other vehicles for disabled persons, whether or not motorized or otherwise mechanically propelled. October 00 -Without mechanically propelled 90 18 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing. 90 19 Mechanotherapy appliances; massagers; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol respirators resuscitation and other respiratory therapy equipment. 90 20 00 00 Other breathing appliances and gas masks, excluding protective masks having neither mechanisms and replaceable filters 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 90 22 X-ray equipment and apparatus using alpha, beta or gamma, not for medical, surgical, dental or veterinary uses, including appliances radiography or radiotherapy, x-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, tables, chairs and the like examination or treatment.
IV. OTHER EXEMPTIONS under section 06.01.06 of CGIalinéas 11th, 12th and 13th
48 01 00 00 Newsprint, in rolls or sheets
49 01 books, brochures and similar printed matter, in single sheets. October 00 -In single sheets, even folded.
Other: 91 00 --Dictionnaires and encyclopaedias, and serial installments ...
99 --Other 90 --- Other
49 02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising.
49 07 00 Unused postage, revenue and similar stamps unused, with current or new issue in the
country of destination; stamped paper; Bank notes; checks; stock, share or bond certificates and similar securities
. 10 -Timbres stamps, revenue stamps, stamped paper, banknotes
LISITR'IREO VOKATRA AFAHANA amin'ny HABA amin'ny TATAOM-bidy (VAT)
Law No. 2000-24 of 05/01 / 01 concerning Finance Act for 2001 JORM No. 2683 of 12/01/01
IV OTHER EXEMPTIONS Pursuant to section 06.01.06 of the CGI paragraph 11 °, 12 °, 13 °
After "13 °" add "and 16"
10.27.00 21 - Petroleum Blow
November 27 13 00 - Butanes
EXEMPT LIST oF PRODUCTS aND TST VAT Act No. 2001-029 of 04.01.2002 concerning LF 2002
IV - Other exemptions following article 06.01.06 17 ° and 18 ° paragraphs of CGI.

RATE NUMBER OF THE PRODUCTS
12.09 Seeds, fruit and spores and the like
01.05.11 90 Day-old chicks 10
04.07.00 Eggs for hatching.
05.11.10 00 sperms of cattle fry.
27.11.12.00 Gas propane 31.01.00.00 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 phosphatic
31.04 Mineral or chemical potassic fertilizers
31.05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium, other fertilizers

23.01 Products unfit for human consumption.
23.02 Bran, sharps and other residues, whether or not agglomerated in pellets, the sifting, milling or other working of cereals or legumes.
23.04.00.00 cake cake

23.05.00.00 23.06 oilcake
23.08.90.00 Provende
23.09.90.00 Concentrated food
29.22.41.00 Lysine Methionine 29.30.40..00

38.08.10.90 Insecticides
38.08.20.00 Fungicides

38.08.30.00 Herbicides 90.01 30 00 Contact lenses Prescription glasses 90.04 90 11 90.04 90 12 90.04 90 19 Prescription glasses Prescription glasses LOHATENY
1
Ter LISITR'IREO VOKATRA AFAHANA amin'ny HABA AMIN 'NY-TATAOM bidy (VAT) SY NY HABA ALAINA amin'ny FANJIFANA (TST)
- fanorenana SY ASA VAVENTY
coal tar - pitch and pitch coke tar houille- of bitumen Bitumen Oil- Mix and asphaltes- bitumeux- equipment excavation, lifting, terrassement- construction and parts of buildings, bridges and elements of ponts- tractors chenille- topographie- devices ware of construction- joinery and carpentry Books carpentry for construction- Other articles beverage size stones or build- articles of cement-Tubes, pipes and hollow profiles in Frying materials and devices for sorting, screening, separating or WASHING materials and devices crushing or pulvériser- mixers and devices for mixing or malaxer- machines for mixing mineral substances with bitumen other machinery and equipment appareils- for other industrial sectors such as aircraft assembly lamps, machines - automatic vending machines for working rubber, tobacco processing machines machines having individual functions NDNCA- chassis fonderie- electric motors and generators of electricity-electrically Transformers Electromagnets, embrayages- electromechanical domestique- use in industrial furnaces and machinery Laboratory, apparatus for soldering or soudage-
Line pipe for oil in steel-steel pipe fittings - pipes and tubes, copper pipe fittings of copper
Tubes, pipes and pipe fittings in Nickel pipe fittings Aluminium- Structures and parts in building aluminum-tubes, pipes and lead fittings - Tubes, pipes and accessories zinc pipe - Lozenges of zinc Ciments- Articles of asphaltenes Bétonnières- Constructions préfabriquées- | || - - SY FAMBOLENA FIOMPIANA
horses, asses, mules and hinnies purely bred breeding animals live bovine purely bred breeding animals live sheep or goats bred breeding purely Roosters, hens bred breeding live ... Driers for agricoles- purely mechanical devices to project products for agriculture- agricultural equipment such as harrows, plows, mowers, harvesters, incubators, machines - milking and dairy machinery, brooders, cleaning, ... Tractors- Tools agricoles-
-
FITATERANA road tractors for semi-remorques- vehicles for the transport of persons or more- Ambulances- vehicles for the transport of goods- Trucks - grues- Chariots- Motocycles- Bicyclettes- trailers: for agricultural, freight for transportation - sugarcane ... Other remorques- Other vehicles such as animal traction, wheelbarrows, carts, ... -
-
BAVENTY TAOZAVA-steam generator - centrifuges centrifuges mechanical appliances for machine- projeter- protective gloves for all métiers- equipment for the paper industry and for industries imprimerie- materials textiles- machines tools such as drilling machines, grinding, planing, ... - chaudières- auxiliaries for chaudières- generators gas-turbines vapeurs- Engines Turbines hydrauliques- compression-Fours bakery- devices for the treatment of materials involving a change of temperature-
calenders, laminoirs- sewing type industrially materials laboratory photographiques-
- FITAOVANA SOLOSAINA SY MILINA AM-Birao
computer and office equipment such as typewriters, calculators, duplicators, ..- Rétroprojecteurs- photocopie- devices
- MILINA SY FITAOVANA AN-TOKANTRANO

Refrigerators and freezers type of sewing machines ménager- Devices photographiques- cameras and projectors cinématographiques- Candles, candles and items similaires- Cahier- Other paper, paperboard, cellulose-wadding Prescription glasses: 90.04.90.11; 90.04.90.12; 90.04.90.19.- pens and ball pen, ... - Other Other-tipped accessories made from Clothes- Sewing, knitting, ... - Other hand tools such as hand saws, pliers, files, ... - Interchangeable tools for hand tools: tools for drilling, milling, turning, ... - sharp blades for mechanical-devices electrothermal appliances for use domestique- stoves, gas-stove burners for feeding foyers- Microphone, talking- Readers CD, cassette- Magnétoscopes- Reception apparatus for radio-broadcasting (radio-cassette) - receivers of TV- LAMBA

Other dyed cotton fabrics, plain canvas- fabrics coated with gum or materials amylacées- silk fabrics or waste soie- Woven fabrics carded or fine animal hair Woven fabrics cardées- combed or fine animal hair fabrics peignées- coarse animal hair or cotton fabrics crin- lin- Other fabrics dyed cotton fabrics, sergé- weave jute fabrics or other fabrics fibres- other textile fibers végétales- filaments synthétiques- printed weave fabrics of cotton canvas- kind of terry fabrics fabrics éponge- point gas- other tulle, tulle fabric and spools nouées- son to mesh fabrics of metal fabrics impregnated, coated or covered with materials plastiques- fabrics caoutchoutés- imprégnés- Other fabrics cotton fabrics laundered for sheeted, plain canvas- Other bleached cotton fabrics, plain fabrics Other canvas- dyed cotton, plain canvas- Other woven fabrics of various colors son, plain sergé- Other cotton fabrics blanchis-
fabrics bonneterie- Rags, twine, cordage textiles as waste or out articles - to use
8) KOFEHY (TENOMINA, VOAHODINA) SY KOJAKOJA SAMIHAFA
twine, cordage, son tressés- articles, strip or similaires- Son Son soie- laine- son of cotton Other synthetic son or son textiles- artificiels- Buttons- Closures glissières- labels and badges in textile.-
LOHATENY Faha II HETRAM-BONDROM-BAHOAKA
LOHATENY VOALOHANY HABA amin'ny ASA Aman dRAHARAHA
Fenoina toy izao manaraka izao ny tabilao "B" -n'ny haba amin'ny asa-aman draharaha mitovana amin'ny Fehezan-dalana ankapobe Momba ny HETRA:
«
TABILAO B N ° d o
e rdr PROFESSIONS, INDUSTRIES, BUSINESSES BUSINESSES, SERVICE BENEFITS NATURE


CLASS C at e g ie gold P op ul at io n

N D roitentier ° ord
of
re activ ities cum ulabl're

Create "35" Help control and aerial work (see services not specified) '' Create
1262 Film (production film, video, spot) ............................................................... Over 50 employees. 36-50 ............................................................... employees. 21-35 ............................................................... employees. 11-20 ............................................................... employees. ............................................................... 6-10 employees. 5 employees at the ................................................................

MMMMMM 1st 2nd 3rd 4th 5th 6th 1375
Create Marketing products, services related to radio, telephony, broadcasting (see phone device by service lessor)
Create 1435 Concept, to day site.web Maintenance More than 50 employees ................................................................ 36-50 ............................................................... employees. 21-35 ............................................................... employees. 11-20 ............................................................... employees. ............................................................... 6-10 employees. 5 employees at the ................................................................
PS PS PS PS PS PS
1st 2nd 3rd 4th 5th 6th 1486
Create Quality control (see engineering) Create Cybercafe 1565 (see Internet) 1855 Publisher Create photo story

More ............................................................... 50 employees. 36-50 ............................................................... employees. 21-35 ............................................................... employees. 11-20 ............................................................... employees. ............................................................... 6-10 employees. 5 employees at the ................................................................

IIIIII 1st 2nd 3rd 4th 5th 6th 1875
Create Water treatment building on swimming pool (see electricity and water)
Create 2065 Operating tourist activities (water activities, sports) Over 50 employees ………………………………………………………. 36-50 ............................................................... employees. 21-35 ............................................................... employees. 11-20 ............................................................... employees. ............................................................... 6-10 employees. 5 employees at the ................................................................
PS PS PS PS PS PS
1st 2nd 3rd 4th 5th 6th 2625
Create computer network installation (see repairer) "Andininy 2


FADINTSERANANA I. Ovàna sy ampiana toy izao manaraka izao Fehezan ny ny-dalana Momba fadintseranana:
foana ireo fepetra voalazan'ny andininy faha 188a.
Foana ireo fepetra voalazan'ny andininy faha 188 ter.
Ovàna toy izao manaraka izao ny ny fampandriana year-tsoratra paragrafy 3 amin'ny andininy 209 Tsy hoe: Ny
3 Receiver ao amin'ny fadintseranana na ny mpisolo toerana azy izay ho voatendry amin'izany No. misolotena sampan-ny ny draharahan'ny fadintseranana manoloana Fitsarana ambaratonga voalohany na ny amin'ny Sampana Fitsarana izay miadidy ny ny faritra misy biraon'ny fadintseranana.
Ny Lehiben'ny Sampan-draharaha Foibe miandraikitra sy ny ny fifanolanana ady na ny amin'ny hosoka mpisolo toerana Mahefa azy ny tena no misolo sampan-draharahan'ny fadintseranana manoloana ny Fitsarana Tampony na ireo Fitsarana Ambony.
Raha Ilaina ka toa ny iray amin'izy roaroa dia ny manan-kery hisahana raharaha fisoloan- toerana manoloana ireo antokom-pitsarana ambaratonga voalohany miantoka ary ny tombotsoan'ny Tahirim-Bolam panjakana-eo amin'ny fotoam pitsarana-amin 'ny maha mpitory, mpangataka onitra
Fa Vakio hoe: Ny
3 Receiver ao amin'ny fadintseranana na ny mpisolo toerana azy izay ho voatendry amin'izany No. misolotena sampan-ny ny draharahan'ny fadintseranana manoloana Fitsarana Ambony ny Fitsarana ambaratonga voalohany na ny amin'ny Sampana Fitsarana izay miadidy ny ny faritra misy biraon'ny fadintseranana.
Ny Lehiben'ny Sampan-draharaha Foibe miandraikitra na ny ny fifanolanana mpisolo toerana Mahefa azy ny tena no misolo sampan-draharahan'ny fadintseranana manoloana ny Fitsarana Tampony.
Raha Ilaina ka toa ny iray amin'izy roaroa dia ny manan-kery hisahana raharaha fisoloan- toerana manoloana ireo antokom-pitsarana ambaratonga voalohany na faharoa miantoka ary ny tombotsoan'ny Tahirim-Bolam panjakana-eo amin'ny fotoam- pitsarana amin'ny maha mpangataka onitra, mpitory.
Ampio ireto paragrafy 4 5 6 vaovao sy ny ireto andininy 216 araka izao manaraka izao:
4. "Ireo izay Nomena Tombon-jo ihany ny omena Tombon-dahiny amin'ny fifanarahana. Noho izany, dia ny mitoetra hatrany fanenjehana ireo hafa Mandika lalana, na mpiray antoka izy, na mpiray tsikombakomba tompon-draharaha. Hafa noho izany kosa ny ny Momba antoka sy ny an'ireo tompon'andraikitra, satria heverina fa amin'ny miankina tanteraka tompon tena-ny kevitra andraikiny
(ary raha toa farany ity ity ity ka misitraka lalana fandravonana ity) ary tsy azo sarahina velively amin'ity farany ity ny anjarany amin'izany "
5. Manana herin'ny ny ny teny vita fifanarahana eto amin'ireo tompon-draharaha. Tsy azo angatahana Fanovana noho ny ny tsy fahalalana lalana, na noho ny fatiantoka.
6 ° Ireo toe-javatra mitovy mikasika ilay olona iray dia tsy azo ihany havaona fanenjehana Amina Endri-pitsarana hafa aorian'ny fifanarahana araka fadintseranana ny ny mba hamonoana fitoriana ara-panjakana.
II.- Ovàna sy ampiana toy izao manaraka izao Filazam ny ny-bidy Momba fadintseranana:
A) Saratsarahana ireto toerana fanampiny vaovao amin'ny filazam-bidin'ny fadintseranana manaraka ireto:
Tsy hoe: | || Anaran'ireo Anlg sy ny toerana misy azy araka filazam-bidy DD IT ED VAT
63 04 91 crocheted May 20 EX 20
92 Other knitted cotton January 15
0 || | EX 20
93 other knitted or crocheted synthetic fibers January 15 0


EX 20 99 knitted or crocheted, of other textile materials January 15 0

EX 20
Fa Vakio hoe:

Anaran'ireo Anlg sy ny toerana misy azy araka filazam-bidy DD IT ED VAT

63 April 91 10 - Knitted or crocheted May 20 EX 20 90 - Knitted or crocheted, impregnated with insecticide products of heading 38.08 EX EX EX X
e
92 10 - Not knitted or crocheted of cotton 15 EX 10 20 90 - Not knitted or crocheted cotton impregnated with insecticide products of heading 38.08 EX E EX X
EX
93 10 - Not knitted or crocheted synthetic fibers October 15 EX 20 90 - Not knitted or crocheted synthetic fibers impregnated with insecticide products of heading 38.08 E EX EX EX X

99 10 - Not knitted or crocheted, of other textile materials October 15 EX 20 90 - Not knitted or crocheted of other textile materials impregnated with insecticides
products of heading 38.08 EX EX EX EX
|| | B °) Anlg afahana amin'ny HETRA DD, IT, DA, VAT azy amin'ny fanafarana
Fa Tsy hoe hoe Vakio Anaran'ireo Anlg sy ny toerana misy azy araka filazam-
bidy DD IT ED VAT DD IT ED VAT
Coal January 27 19 00 20 Ex 5 Ex Ex Ex Ex Ex Mosquitos
38 10 August 10 20 Ex 5 Ex Ex Ex Ex Ex
Tractors 87 01 90 00 20 5 Ex Ex Ex ex ex ex
° C) Ovàna ny tsy tahan'ny HETRA mivantana alaina amin'ny fandaniana (DA) ao amin'ny toerana fanampiny manaraka etoana:
Fa Tsy hoe hoe Vakio Anaran'ireo Anlg azy sy toerana misy araka ny filazam-bidy DA
33 03 00 12 Perfume & cologne 135,100
24 March 10 00 smoking tobacco
60 70 March 24 91 00 Tobacco "homgénéisés" or "reconstituted" 60 70
24 March 99 20 Carrots, snuff
60 70 ° D) Ovàna ireo tahan'ny Haban-tseranana (DD) sy ny amin'ny fanafaran'entana haba (IT) araka ny fanavaozan drafitra-ao amin 'ny amin'ny filazam-bidy fadintseranana amin'ireto toerana fanampiny manaraka ireto:
Toerana misy azy TSY HOE HOE FA Vakio ao amin'ny filazam-bidy DD IT ao amin'ny filazam bidy DD-01011010 0
5 0 10
01011020 0 5 0 10 01019010 0 15 0 20 01019020 0 15 0 20 01029000 0 15 0 20 01039100 0 15 0 20 01039200 0 15 0 20 01041090 0 15 0 20 01042090 0 15 0 20 01051110 0 5 0 10 01051190 0 15 0 20 01051210 0 5 0 10 01051290 0 15 0 20 01051900 0 15 0 20 01059290 0 15 0 20 01059300 0 15 0 20
0 15 0 20 01061111 0 15 0 20 01061112 0 15 0 20 01061113 0 15 0 20 01061114 0 15 0 20 01061115 0 15 0 20 01061119 0 15 0 20 01061210 0 15 0 20 01061290 0 15 0 20 01061910 0 15 0 20 01061920 0 15 0 20 01061990 0 15 0 20 01062010 0 15 0 20 01062020 0 15 0 20 01062030 0 15 0 20 01062090 0 15 0 20 01063110 0 15 0 20 01063190 0 15 0 20 01063210 0 15 0 20 01063290 0 15 0 20 01063900 0 15 0 20 01069011 0 15 0 20 01069012 0 15 0 20 01069019 0 15 0 20 01069091 0 15 0 20 01069099 0 15 0 20 04021010 5 10 5 15 04021091 0 5 0 10 04022110 0 5 0 10 04022910 5 10 5 15 04029900 5 25 5 20 04041010 0 5 0 10 04059020 5 0 5 5 04059030 0 5 0 10 04059090 10 20 10 15 04070010 0 5 0 10 04081110 0 5 0 10 04089110 0 5 0 10 05010000 0 5 0 10 05021000 0 5 0 10 05029000 0 5 0 10 05030000 0 5 0 10 05040010 0 5 0 10 05040020 0 5 0 10 05051000 0 5 0 10 05059000 0 5 0 10 05061000 0 5 0 10 05069000 0 5 0 10 05090000 0 5 0 10 05100000 0 5 0 10 05111000 0 5 0 10 05119110 0 5 0 10 05119120 0 5 0 10 05119130 0 5 0 10 05119190 0 5 0 10 05119900 0 5 0 10 06011000 0 5 0 10
0 5 0 10 06021011 0 5 0 10 06021012 0 5 0 10 06021013 0 5 0 10 06021014 0 5 0 10 06021015 0 5 0 10 06021016 0 5 0 10 06021017 0 5 0 10 06021018 0 5 0 10 06021019 0 5 0 10 06022000 0 5 0 10 06023000 0 5 0 10 06024000 0 5 0 10 06029011 0 5 0 10 06029012 0 5 0 10 06029013 0 5 0 10 06029014 0 5 0 10 06029015 0 5 0 10 06029016 0 5 0 10 06029017 0 5 0 10 06029018 0 5 0 10 06029019 0 5 0 10 06029090 0 5 0 10 07011000 5 0 5 5 08011110 0 5 0 10 10011000 0 5 0 10 10019000 0 5 0 10 10020000 0 5 0 10 10030000 0 5 0 10 10040000 0 5 0 10 10051000 0 5 0 10 10061000 0 15 0 20 10062000 0 15 0 20 10063020 0 15 0 20 10064000 0 15 0 20 10070000 0 5 0 10 10081000 0 5 0 10 10082000 0 5 0 10 10083000 0 5 0 10 10089000 0 5 0 10 11010000 5 0 5 5 11021000 5 10 5 15 11022000 5 10 5 15 11023000 5 10 5 15 11029000 5 10 5 15 11031100 5 0 5 5 11031300 5 0 5 5 11031900 5 0 5 5 11032010 5 0 5 5 11032090 5 0 5 5 11041200 5 10 5 15 11041900 5 10 5 15 11042200 5 10 5 15 11042300 5 10 5 15 11042900 5 10 5 15 11043000 5 10 5 15 11051000 5 10 5 15

5 10 5 15 11061000 5 10 5 15 11062000 5 10 5 15 11063000 5 10 5 15 11071000 0 5 0 10 11072000 0 5 0 10 11081100 5 0 5 5 11081200 5 0 5 5 11081300 5 0 5 5 11081400 5 0 5 5 11081900 5 0 5 5 11082000 5 0 5 5 11090000 5 0 5 5 12010000 0 5 0 10 12021000 5 0 5 5 12022000 5 0 5 5 12030000 0 5 0 10 12040000 0 5 0 10 12051000 5 0 5 5 12059000 5 0 5 5 12060000 0 5 0 10 12072000 0 5 0 10 12073000 0 5 0 10 12074000 0 5 0 10 12075000 0 5 0 10 12076000 0 5 0 10 12079100 0 5 0 10 12079200 0 5 0 10 12079900 0 5 0 10 12081000 5 10 5 15 12091000 0 5 0 10 12092100 0 5 0 10 12092200 0 5 0 10 12092300 0 5 0 10 12092400 0 5 0 10 12092500 0 5 0 10 12092600 0 5 0 10 12092900 0 5 0 10 12093000 0 5 0 10 12099100 0 5 0 10 12099900 0 5 0 10 12101000 0 5 0 10 12102010 0 5 0 10 12102090 0 5 0 10 12111000 0 5 0 10 12112000 0 5 0 10 12113000 0 5 0 10 12114000 0 5 0 10 12119010 0 5 0 10 12119020 0 5 0 10 12119030 0 5 0 10 12119090 0 5 0 10 12121000 0 15 0 20 12122000 5 10 5 15 12123000 0 15 0 20 12129100 0 15 0 20 12129900 0 15 0 20
0 5 0 10 12141000 0 5 0 10 12149000 0 5 0 10 13011000 0 5 0 10 13012000 0 5 0 10 13019000 0 5 0 10 13021100 0 5 0 10 13021200 0 5 0 10 13021300 0 5 0 10 13021400 0 5 0 10 13021910 0 5 0 10 13021990 0 5 0 10 13022000 0 5 0 10 13023100 0 5 0 10 13023200 0 5 0 10 13023900 0 5 0 10 14011000 5 0 5 5 14019011 5 0 5 5 14019019 5 0 5 5 14019090 5 0 5 5 14020000 5 0 5 5 14030000 5 0 5 5 14041011 0 5 0 10 14041019 0 5 0 10 14041021 0 5 0 10 14041029 0 5 0 10 14042000 0 5 0 10 14049010 5 0 5 5 14049020 5 0 5 5 14049090 5 0 5 5 15020000 0 5 0 10 15030010 5 0 5 5 15041010 5 0 5 5 15050010 5 0 5 5 15060010 5 0 5 5 15071000 5 0 5 5 15081000 5 0 5 5 15091000 5 0 5 5 15099010 5 0 5 5 15111000 0 5 0 10 15121100 5 0 5 5 15122100 5 0 5 5 15131100 0 5 0 10 15132100 0 5 0 10 15141100 5 0 5 5 15149100 5 0 5 5 15151100 0 5 0 10 15152100 5 0 5 5 15153000 5 0 5 5 15154000 5 0 5 5 15155000 5 0 5 5 15159000 5 0 5 5 15161000 5 0 5 5 15162000 5 0 5 5 15179020 5 0 5 5 15200000 0 5 0 10 15211010 5 0 5 5
0 5 0 10 16010010 10 20 10 15 16010020 10 20 10 15 16010090 10 20 10 15 16021000 10 20 10 15 16022000 10 20 10 15 16023100 10 20 10 15 16023200 10 20 10 15 16023900 10 20 10 15 16024100 10 20 10 15 16024200 10 20 10 15 16024900 10 20 10 15 16025000 10 20 10 15 16029000 10 20 10 15 16030000 10 20 10 15 16041100 5 25 5 20 16041200 5 25 5 20 16041300 5 25 5 20 16041400 5 25 5 20 16041500 5 25 5 20 16041600 5 25 5 20 16041900 5 25 5 20 16042000 5 25 5 20 16043000 15 15 15 10 16051000 15 15 15 10 16052000 15 15 15 10 16053000 15 15 15 10 16054000 15 15 15 10 16059000 15 15 15 10 17011110 0 5 0 10 17011210 0 5 0 10 17019100 15 15 15 10 17019910 0 5 0 10 17021100 0 5 0 10 17021900 0 5 0 10 17022000 5 0 5 5 17023010 5 0 5 5 17023090 5 0 5 5 17024010 5 0 5 5 17024090 5 0 5 5 17025010 0 5 0 10 17025090 0 5 0 10 17026010 5 0 5 5 17026090 5 0 5 5 17029000 0 5 0 10 17031000 5 0 5 5 17039000 5 0 5 5 18010000 10 5 10 10 18020000 10 5 10 10 18050000 10 20 10 15 18061010 5 0 5 5 18061090 10 20 10 15 18062000 10 20 10 15 18063100 10 20 10 15 18063200 10 20 10 15 18069000 10 20 10 15 19012010 0 5 0
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10 20 10 15 87161020 10 20 10 15 87169000 0 5 0 10 88011000 5 0 5 5 88019000 5 0 5 5 88021100 5 0 5 5 88021200 5 0 5 5 88022000 5 0 5 5 88023000 5 0 5 5 88024000 5 0 5 5 88026000 5 0 5 5 88040000 5 0 5 5 88051000 5 0 5 5 88052100 5 0 5 5 88052900 5 0 5 5 89011010 5 0 5 5 89011090 5 0 5 5 89012000 5 0 5 5 89013000 5 0 5 5 89019011 5 0 5 5 89019012 5 0 5 5 89019019 5 0 5 5 89019021 5 0 5 5 89019029 5 0 5 5 89020010 5 0 5 5 89020090 5 0 5 5 89031000 5 0 5 5 89039110 5 0 5 5 89039121 5 0 5 5 89039129 5 0 5 5 89039210 5 0 5 5 89039220 5 0 5 5 89039900 5 0 5 5 89040000 5 0 5 5 89051000 5 0 5 5 89052000 5 0 5 5 89059000 5 0 5 5 89061000 5 0 5 5 89071000 5 0 5 5 89079000 5 0 5 5 89080000 5 0 5 5 90011000 5 0 5 5 90012000 5 0 5 5 90013000 5 0 5 5 90014010 5 0 5 5 90014090 5 0 5 5 90015010 5 0 5 5 90015090 5 0 5 5 90019000 5 0 5 5 90021100 5 0 5 5 90021900 5 0 5 5 90022000 5 0 5 5 90029000 5 0 5 5 90031100 10 5 10 10 90031910 10 5 10 10 90031920 10 5 10 10 90031990 10 5 10 10
10 5 10 10 90039020 10 5 10 10 90039090 10 5 10 10 90041010 10 20 10 15 90041020 10 20 10 15 90041030 10 20 10 15 90041090 10 20 10 15 90059000 5 10 5 15 90069100 5 10 5 15 90079100 5 10 5 15 90079200 5 10 5 15 90089000 5 10 5 15 90099100 0 5 0 10 90099200 0 5 0 10 90099300 0 5 0 10 90099900 0 5 0 10 90109000 0 5 0 10 90111000 5 0 5 5 90112000 5 0 5 5 90118000 5 0 5 5 90119000 5 0 5 5 90121000 5 0 5 5 90129000 5 0 5 5 90131000 5 10 5 15 90132000 5 10 5 15 90138000 5 10 5 15 90139000 0 5 0 10 90141000 5 0 5 5 90142000 5 0 5 5 90148000 5 0 5 5 90149000 5 0 5 5 90160000 5 10 5 15 90171000 5 0 5 5 90172000 5 0 5 5 90173000 5 0 5 5 90178000 5 0 5 5 90179000 0 5 0 10 90181100 5 0 5 5 90181200 5 0 5 5 90181300 5 0 5 5 90181400 5 0 5 5 90181900 5 0 5 5 90182000 5 0 5 5 90183100 5 0 5 5 90183200 5 0 5 5 90183900 5 0 5 5 90184100 5 0 5 5 90184900 5 0 5 5 90185000 5 0 5 5 90189000 5 0 5 5 90191000 5 0 5 5 90192000 5 0 5 5 90200000 5 0 5 5 90211000 5 0 5 5 90211900 5 0 5 5 90212100 5 0 5 5 90212900 5 0 5 5 0 5 5
90,213,900 5 5 0 5 5 5 0 5 5 90,214,000 90,215,000 90,219,000 5 5 0 5 5 0 5 5 5 0 5 5 90,221,200 90,221,300 90,221,400 5 0 5 5 5 0 5 5 90221900 5 0 5 5 90222100 5 0 5 5 90222900 5 0 5 5 90223000 5 0 5 5 90229000 5 0 5 5 90230000 5 0 5 5 90241000 5 0 5 5 90248000 5 0 5 5 90249000 5 0 5 5 90251100 5 0 5 5 90251900 5 0 5 5 90258000 5 0 5 5 90259000 0 5 0 10 90261000 5 0 5 5 90262000 5 0 5 5 90268000 5 0 5 5 90269000 0 5 0 10 90271000 5 0 5 5 90272000 5 0 5 5 90273000 5 0 5 5 90274000 5 0 5 5 90275000 5 0 5 5 90278000 5 0 5 5 90279000 0 5 0 10 90281000 5 0 5 5 90282000 5 0 5 5 90283000 5 0 5 5 90289000 0 5 0 10 90291000 5 10 5 15 90292000 5 10 5 15 90299000 0 5 0 10 90301000 5 0 5 5 90302000 5 0 5 5 90303100 5 0 5 5 90303900 5 0 5 5 90304000 5 0 5 5 90308200 5 0 5 5 90308300 5 0 5 5 90308900 5 0 5 5 90309000 0 5 0 10 90311000 5 0 5 5 90312000 5 0 5 5 90313000 5 0 5 5 90314100 5 0 5 5 90314900 5 0 5 5 90318000 5 0 5 5 90319000 5 0 5 5 90321000 5 10 5 15 90322000 5 10 5 15

5 10 5 15 90328900 5 10 5 15 90329000 5 10 5 15 90330000 0 5 0 10 91011110 10 20 10 15 91011120 10 20 10 15 91011210 10 20 10 15 91011220 10 20 10 15 91011910 10 20 10 15 91011920 10 20 10 15 91012110 10 20 10 15 91012120 10 20 10 15 91012910 10 20 10 15 91012920 10 20 10 15 91019110 10 20 10 15 91019120 10 20 10 15 91019910 10 20 10 15 91019920 10 20 10 15 91021100 10 20 10 15 91021200 10 20 10 15 91021900 10 20 10 15 91022100 10 20 10 15 91022900 10 20 10 15 91029100 10 20 10 15 91029900 10 20 10 15 91031000 10 20 10 15 91039000 10 20 10 15 91051100 10 20 10 15 91051900 10 20 10 15 91052100 10 20 10 15 91052900 10 20 10 15 91059100 10 20 10 15 91059900 10 20 10 15 91061000 5 10 5 15 91062000 5 10 5 15 91069000 5 10 5 15 91070000 5 10 5 15 91081100 10 20 10 15 91081200 10 20 10 15 91081900 10 20 10 15 91082000 10 20 10 15 91089000 10 20 10 15 91089900 10 20 10 15 91091100 10 20 10 15 91091900 10 20 10 15 91099000 10 20 10 15 91101100 10 20 10 15 91101200 10 20 10 15 91101900 10 20 10 15 91109000 10 20 10 15 91111000 10 20 10 15 91112000 10 20 10 15 91118000 10 20 10 15 91119000 10 20 10 15 91121000 10 20 10 15 91128000 10 20 10 15 91129000 10 October 20 15
10 20 10 15 91132000 10 20 10 15 91139000 5 25 5 20 91141000 10 20 10 15 91142000 10 20 10 15 91143000 10 20 10 15 91144000 10 20 10 15 91149000 10 20 10 15 92011000 5 10 5 15 92012000 5 10 5 15 92019000 5 10 5 15 92021000 5 10 5 15 92029000 5 10 5 15 92030000 5 10 5 15 92041000 5 10 5 15 92042000 5 10 5 15 92051000 5 10 5 15 92059000 5 10 5 15 92060000 5 10 5 15 92071000 5 10 5 15 92079000 5 10 5 15 92081000 5 10 5 15 92089000 5 10 5 15 92091000 0 5 0 10 92091100 0 5 0 10 92091900 0 5 0 10 92093000 0 5 0 10 92099000 0 5 0 10 92099100 0 5 0 10 92099200 0 5 0 10 92099300 0 5 0 10 92099400 0 5 0 10 92099900 0 5 0 10 93010000 10 5 10 10 93031000 10 20 10 15 93032000 10 20 10 15 93033000 10 20 10 15 93039010 10 20 10 15 93039090 10 20 10 15 93040000 10 20 10 15 93051000 10 20 10 15 93052100 10 20 10 15 93052900 10 20 10 15 93059100 10 20 10 15 93059900 10 20 10 15 93061000 5 0 5 5 93062100 10 20 10 15 93062900 10 20 10 15 93063000 10 20 10 15 93069000 10 20 10 15 93070000 10 20 10 15 94011000 10 20 10 15 94012000 10 20 10 15 94013000 10 20 10 15 94014000 10 20 10 15 94015000 10 20 10 15 94016100 10 October 20 15
10 20 10 15 94017100 10 20 10 15 94017900 10 20 10 15 94018000 10 20 10 15 94019010 10 20 10 15 94019090 10 20 10 15 94021010 5 0 5 5 94021090 5 0 5 5 94029000 5 0 5 5 94031000 10 20 10 15 94032090 10 20 10 15 94033000 10 20 10 15 94034000 10 20 10 15 94035000 10 20 10 15 94036010 10 20 10 15 94036020 10 20 10 15 94036030 10 20 10 15 94036090 10 20 10 15 94037010 10 20 10 15 94037020 10 20 10 15 94037030 10 20 10 15 94037090 10 20 10 15 94038010 10 20 10 15 94038020 10 20 10 15 94038030 10 20 10 15 94038090 10 20 10 15 94039000 10 20 10 15 94041000 10 20 10 15 94042100 10 20 10 15 94042900 10 20 10 15 94043000 10 20 10 15 94049000 10 20 10 15 94051010 15 15 15 10 94051090 5 25 5 20 94052010 15 15 15 10 94052090 5 25 5 20 94053000 10 20 10 15 94054010 15 15 15 10 94054090 5 25 5 20 94055010 15 15 15 10 94055090 5 25 5 20 94056010 15 15 15 10 94056090 5 25 5 20 94059100 10 20 10 15 94059200 15 15 15 10 94059900 5 25 5 20 95010000 5 25 5 20 95021000 5 25 5 20 95029100 5 25 5 20 95029900 5 25 5 20 95031000 5 25 5 20 95032000 5 25 5 20 95033000 5 25 5 20 95034100 5 25 5 20 95034900 5 25 5 20 95035000 5 25 5 20 95036000 5 25 5 20
5 25 5 20 95038000 5 25 5 20 95039010 5 25 5 20 95039090 5 25 5 20 95041000 10 20 10 15 95042000 10 20 10 15 95043000 10 20 10 15 95044000 10 20 10 15 95049010 10 20 10 15 95049090 10 20 10 15 95051000 10 20 10 15 95059000 10 20 10 15 95061100 5 10 5 15 95061200 5 10 5 15 95061900 5 10 5 15 95062100 5 10 5 15 95062900 5 10 5 15 95063100 5 10 5 15 95063200 5 10 5 15 95063900 5 10 5 15 95064000 5 10 5 15 95065100 5 10 5 15 95065900 5 10 5 15 95066100 5 10 5 15 95066210 5 10 5 15 95066290 5 10 5 15 95066900 5 10 5 15 95067000 5 10 5 15 95069100 5 10 5 15 95069900 5 10 5 15 95071000 5 10 5 15 95072000 5 10 5 15 95073000 5 10 5 15 95079000 5 10 5 15 95081000 5 10 5 15 95089000 5 10 5 15 96011000 5 25 5 20 96019000 5 25 5 20 96020000 5 25 5 20 96031000 10 20 10 15 96032100 10 20 10 15 96032900 10 20 10 15 96033000 10 20 10 15 96034000 10 20 10 15 96035000 10 20 10 15 96039010 10 20 10 15 96039090 10 20 10 15 96050000 10 20 10 15 96131000 10 20 10 15 96132000 10 20 10 15 96138000 10 20 10 15 96139000 10 20 10 15 96142000 10 20 10 15 96149000 10 20 10 15 96151100 5 25 5 20 96151900 5 25 5 20 96159000 5 25 5 20

5 25 5 20 96162000 10 20 10 15 96180000 5 10 5 15 97011010 0 30 0 25 97011090 0 30 0 25 97019000 5 25 5 20 97020010 0 30 0 25 97020090 0 30 0 25 97030010 0 30 0 25 97030090 0 30 0 25 97040000 0 30 0 25 97050011 0 30 0 25 97050012 0 30 0 25 97050013 0 30 0 25 97050014 0 30 0 25 97050015 0 30 0 25 97050019 0 30 0 25 97050021 0 30 0 25 97050029 0 30 0 25 97050031 0 30 0 25 97050039 0 30 0 25 97050041 0 30 0 25 97050049 0 30 0 25 97050051 0 30 0 25 97050052 0 30 0 25 97050059 0 30 0 25 97050061 0 30 0 25 97050069 0 30 0 25 97050070 0 30 0 25 97050081 0 30 0 25 97050089 0 30 0 25 97050090 0 30 0 25 97060000 0 30 0 25 98010000 0 30 0 25 98020000 0 30 0 25 98030000 0 0 0 5 98041000 0 0 0 5 98049000 0 0 0 5 99010010 0 0 0 5 99010090 0 0 0 5 99020000 0 0 0 5 99030010 0 15 0 20 99030020 0 30 0 25
Ny tsy sisa misy fiovana
II. FIFANDANJANA ANKAPOBEN'NY LALANA
MIFEHY NY FITANTANAM-BOLA amin'ny Taona 2004
ANDININY FAHA-3
Ny vokatra sy ny flew miditra azo ampiharina amin'ny Tetibola amin'ny taona 2004 dia ho vinavinaina 1304. 778 591 000 ariary araka ny tabilao atovana amin'ity lalana ity.
ANDININY FAHA-4
Ny ny farafahabetsaky Sorabola anomezan Dalana-ho an'ny zana-bola amin'ny trosa ivelany, ny Andrim-panjakana, ny hoenti-manana ireo Minisitera, ny fandaniana iraisan'ireo Minisitera, ny fanomezana ho an'ny Kaominina ary ny amin'ny famokarana Fandaniana ho (ho Tahirim- pirenena an'ny Fampandrosoana sy ny Fampitaovana anatiny sy ivelany, Fanomezana avy Any ivelany, Vidin'entana fanomezana avy Any ivelany) ao amin'ny Tetibola Ankapobe taona dia amin'ny 2004 mitentina 1,543,570,912,800 ariary.
ANDININY FAHA-5
Ao anatin'io fetra faratampony io dia amin'ny sokafana taona 2004 ny sorabola izay ampiharina:
- Hatramin'ny 170 313 400 000 ariary ho an'ny zana-bolan'ny trosa ivelany - Hatramin'ny 92474440600 ariary ho an'ireo Andrim-panjakana
izany hoe: MGA
ANDRIM-PANJAKANA TETIBOLA 2003 FANDANIANA EFA AZO FANDANIANA Vaovao


TETIBOLA 2004 FIADIDIANA NY REPOBLIKA 15 918 188 000 15 918 188 000 23 331 732 600 39 249 920 600
ANTENIMIERANDOHOLONA 7 161 855 800 7 161 855 800 921 240 000 8 083 095 800 ANTENIMIERANPIRENENA 8 632 901 800 8 632 901 800 1 281 860 000 9 914,761,800 FITSARANA AVO MOMBAN'NY LALAMPANORENANA
793 472 400 793 472 400 57 700 000 851 172 400 GOVERNEMANTA 36,385,303
600 36,385,303,600 - 2 009 813 600 34 375 490 000
FITAMBARANY 68 891 721 600 68 891 721 600 23 582 719 000 92 474 440 600
- Hatramin'ny 1 280 783 072 200 ariary ho entimanan'ireo Minisitera, izany hoe:
MGA MINISITERA TETIBOLA 2003 FANDANIANA
EFA AZO FANDANIANA
2004
Vaovao TETIBOLA MIN RAHARAHAM -BAHINY 26 220 291 600 26 220 291 600 4 065 878 600 30 286 170 200 MIN FIAROVAM-Pirenena 80 588 943 600 80 588 943 600 13 301 784 800

93890728400 MIN ATI-9576 TANY 940 400 9 576 940 400 1 311 318 200 10 888 258 600 MIN FILAMINAM-BAHOAKA 19735296
200 19 735 296 200 5 082 508 200 24 817 804 400
FITSARANA MIN 19 126 301 000 19 126 301 000 3 161 612 800 22 287 913 800 MIN TOEKARENA SY FITANTANAM- 133 014 412 133 014 412 600 95 034 774 400 228 049 187 000
BOLA ARY TETIBOLA 600 MIN FANAPARIHAHANA. 48,396,187 48,396,187 800

800 - 7 740 926 000 40 655 261 800
MINISITERA TETIBOLA 2003 FANDANIANA EFA AZO FANDANIANA Vaovao


TETIBOLA 2004 MIN ASA SY NY LALANA SOSIALY 188 193 200 188 193 200 1 240 880 600 1 429 073 800 MIN ASAM-PANJAKANA 2 919 463 800 2 919 463 800 -109 204 200 2 810 259 600 MIN INDOSTRIA 10,766,249 10,766,249 600

600 52 380 000 10 818 629 600
MIN FIZAHAN-TANY 2 941 649 400 2 941 649 400 - 846 084 800 2 095 564 600 MIN FAMBOLENA, FIOMPIANA 54 235 748 600 54 235 748 600 26 358 380 400 80 594 129 000 MIN tontolo IAINANA 30 132 690 800 30 132 690 800 2 714 838 000 32 847 528 800 MIN harena AN-KIBON'NY TANY 39 673 998 800 39 673 998 800 - 2 838 080 600 36 835 918 200 184 947 322 VPM FITANTERANA 800 184 947 322 800 37 620 720 800 22 568 043 600 MIN PAOSITRA SY FIFANDRAISANA 5 487 244 800 5 487 244 800 1 228 936 000

6716180800 Fahasalamana MIN 99 245 451 400 99 245 451 400 6 986 308 400 106 231 759 800 MIN MPONINA 6 218 563 400 6 218 563 400 752 145 200 6 970 708 600 MIN Tanora - TENA FANATANJAHAN-
6 123 472 400 6 123 472 400 - 1 581 406 400 4 542 066 000
MIN FAMPIANARANA fototra FAHAROA

188 699 938 600 188 699 938 600
80245790600

268 945 729 200 MIN AMBARATONGA ambony SY FIKAROHANA
36 709 025 200 36 709 025 200 5 943 989 800 42 653 015 000

MIN KOLOTSAINA 3328092400
3 328 092 400 521 049 000 3 849 141 400
FITAMBARANY 1 008 275 478 00 1 008 275 478 400 272 507 593 800 1 280 783 072 200
ANDININY FAHA-6
Araka ny hita fitsinjarana ao amin'ny tabilao atovana amin'ity lalana ity, dia ny andinindininy Ekena ny ny fanoratana soritr'asa nomen dalana-ao amin'ny Tetibola ankapobe 2004 izay mitentina 3 ariary 364 billion mba ho ho amin'ny fandaniana famokarana (Tahirim- pirenena ho an'ny Fampandrosoana sy ny Fampitaovana anatiny sy ivelany, Fanomezana avy Any ivelany, vidin 'Anlg fanomezana avy Any ivelany).

FAHA-7 ANDININY Ny fetra faratampon'ny sorabola azo aloa araka ny tabilao atovana amin'ity lalana ity ao amin'ny Tetibola Ankapobe dia mitentina 2004 613 131 518 800 ariary mba ho ho amin'ny fandaniana famokarana ( Tahirim-ho pirenena an'ny Fampandrosoana sy ny Fampitaovana anatiny sy ivelany, fanomezana avy Any ivelany, vidin'entana fanomezana avy Any ivelany).

ANDININY FAHA-8 Ny vokatra azo Raisina sy ny fidiram-bola azo ampiharina amin'ny Tetibola anankina amin'ny taona 2004 novinavinaina dia ho toy izao: MGA

- Paositra Fifandraisan sy-davitra 2.8 billion - Tranom-pirintim-pirenena 4660400000 - Tobim-piarakodiam-panjakana 888 057 400 - Toby toeram sy ny-panamboarana fitaovan'ny Asa vaventy 1507040000 - 1114140000 Seranana
Ny antsipiriany dia hatovana amin'ity lalana ity.
ANDININY FAHA-9 Ny fara-fahabetsahan'ny fandaniana fampandehanana ny ho amin'ny Tetibola Anankina
taona 2004 noferana dia toy izao: MGA
- Paositra sy-Fifandraisan davitra 2397360000 - Tranom-pirintim -pirenena 3660400000 - Tobim-piarakodiam-panjakana 604 857 400 - Toby toeram sy ny-panamboarana fitaovan'ny Asa vaventy 1,493,240,000 - 632,780,000 Seranana
ANDININY FAHA-10
Nosoratana ao amin ' ny amin'ny Tetibola Anankina taona 2004 ny fanomezan-dalana ireto tetikasa ireto: MGA

- Paositra Fifandraisan sy-davitra 402 640 000 - Tranom-pirintim-pirenena 1 billion - Tobim-piarakodiam-panjakana 283,200 000 - Toby toeram sy ny-panamboarana fitaovan'ny Asa vaventy 13,800,000 - 481,360,000 Seranana
ANDININY FAHA 11-Ny-fara fahabetsahan'ny sorabolam-panefana nosokafana ao amin'ny Tetibola
Anankina amin'ny taona 2004 noferana dia toy izao: MGA

- Paositra Fifandraisan sy-davitra 402 640 000 - Tranom-pirintim-pirenena 1 billion - Tobim-piarakodiam-panjakana 283 200 000 - Toby toeram sy ny-panamboarana fitaovan 'ny Asa vaventy 13,800,000 - 481,360,000 Seranana
ANDININY FAHA-12
fampiasana Ny ny ny Kaonty manokana Tahirim-Bolam-Panjakana vinavinaina dia ho 82065638200 MGA stole miditra ary ho amin'ny 135,521 930 000 ariary ho an'ny fandaniana araka ny ny tabilao atovana amin'ity lalana ity.
ANDININY FAHA-13
Ny Ministry sy ny ny Toekarena Fitantanam bola-ary dia ny Tetibola omen-Dalana amin'ny taona 2004 hanome flew mialoha, fampisamborana ary tsy fandraisana anjara mihoatra ny 33.26 billion ariary araka ny ny tabilao atovana amin'ity lalana ity.
ANDININY FAHA-14
Ny fetra fihoaran'ny famoaham bola-bola Momba amin'ny fidiram-ny-kaontim barotra dia ho ferana 26 billion ariary ka tsinjaraina araka izao manaraka izao: MGA
|| | - Tahiry ho Fitsinjovana ny Fisotroan-dronono. 4000000000 - Tahiry Fisotroan-dronono Sivily sy miaramila 22 billion-15 ANDININY FAHA

fampiasana Ny ny flew vidin'entana fanomezana avy Any ivelany sy izay amin'ny mitovy lenta amin'izany taona dia 2004 vinavinaina ho 1.16 billion ariary ary amin'ny fandaniana 9.26 billion ariary eo amin'ny flew miditra.
ANDININY FAHA-16
vinavina Ny ny ny fampiasana trosam-panjakana dia noferana toy izao manaraka izao: MGA

- eo amin'ny flew miditra 2815353804 600 - eo amin'ny fandaniana 2 511 360 000 000
ANDININY FAHA-17
Ny fifandanjana ankapoben 'ny ny lalana mifehy fitantanam-bola amin'ny taona 2004 dia ferana araka izao tabilao manaraka izao:
FIFANDANJANA ANKAPOBEN'NY LALANA MIFEHY NY FITANTANAM -BOLA

amin'ny Taona 2004 ariary FANONDROANA MIVOAKA VOLA VOLA MIDITRA Fizarana
I
TETIBOLA ANKAPOBE a. Lahasa fampandehanan-draharaha 930 439 394 000
1 083 011 400 000
b. Lahasam-pamokarana 613 131 518 800 767 191 000

221 FITAMBARAN'NY TETIBOLA ANKAPOBE 1 543 570 912 800
1 304 778 591 000
Hanisisa Fizarana I - 238 792 321 800
Fizarana FAHA II TETIBOLA ANANKINA
a. Lahasa fampandehanan-draharaha 8 788 637 400 10 969 637 400 b. Lahasam-pamokarana 2181000000 0 FITAMBARAN'NY TETIBOLA ANANKINA 10 969 637 400 10 969 637 400
Hanisisa Fizarana II 0
Fizarana FAHA III FAMPIASANA NY KAONTY MANOKANA
NY TAHIRIM-BOLAM-PANJAKANA 135521930 000

82065638200 FITAMBARAN'NY Fizarana FAHA III 135 521 930 000 065 638 200

82 Hanisisa Fizarana III - 53456291800
Fizarana FAHA IV FAMPIASANA NY TAMBERIN'NY

VIDIN'ENTANA FANOMEZANA AVY ANY IVELANY 1 160 000 000 9 260 000 000
FITAMBARAN'NY Fizarana FAHA IV 1 160 000 000 9 260 000 000 Hanisisa Fizarana IV 8.1 billion
Fizarana FAHA V FAMPIASANA HO RENIVOLA
NY TROSAM-PANJAKANA EI Trosa anatiny Fohy Ezaka. Fanadiovana / Fanangonana anatiny 31 260 000 000 10 000 000 000. Treasury bills. . Rafitry ny banky
1 898 460 000 000 240 000 000

411 1 921 240 000 000 620 000 000

85 . Samihafa 46 560 000 000 344 740 000 000
- Trosa ivelany Fohy Ezaka - Trosa ivelany akaiky sy Lavitra Ezaka
123 840 000 000 238 760 000 000
- Fanampiana avy Any ivelany b. Sisa eo am-pelatanana azo hetsehina 54,388,613,600. Famatsiam-bola manokana 140 760 000 000
FITAMBARAN'NY Fizarana FAHA V 2511360000 000

2795508613 Hanisisa Fizarana 600 V 284 148 613 600

FITAMBARAMBENY 4202582
480 200 4 202 582 480 200

III FEPETRA MANOKANA ANDININY FAHA-18
Omena alàlana hatramin'ny 100 billion ariary hiantoka Fanjakana ny ny amin'ny Governementa taona 2004.
ANDININY FAHA-19
Ny Banky Foibe dia omena alalàna noho ny antony manokana, handray anjara amin'ny taratasy fanova flew izay mitentina 324 billion ariary ho setrin 'ny amin'ny trosa ananany Fanjakana.
Ny fombafomba enti-mampihatra izany dia amin'ny hoferana alàlan'ny fifanarahana ifanaovan'ny Tahirim-Bolam-panjakana sy ny Banky Foiben'i Madagasikara.
Foana ireo fepetra voalazan'ny lalana laharana faha 99-015 tamin'ny 02 Aogositra 1999 izay mameno ny lalana laharana faha 94-004 tamin'ny 10 Jiona 1994 Momba ny ny Sata Mifehy Banky Foiben'I Madagasikara.
ANDININY FAHA-20
Sokafana ao amin'ny boky firaiketana tsoratry year-ny "Paymaster General Antananarivo" manomboka amin'ny taona 2004 ny kaontim-barotra antsoina hoe "Seed Control Fund and plants."
Didim-panjakana No. hamaritra ny fepetra hitantanana io io kaonty.
Afaka mampiseho fetra tsy azo ihoarana feran'ny lalana mifehy ny fitantanam-bolam- panjakana isan-taona io io kaonty.
ANDININY FAHA-21
Foanana ao amin'ny boky firaiketana-year-Bolam tahirim tsoratry ny ny-panjakana kaontim-barotra antsoina hoe "Stamps Excise Duties".
Sokafana kosa ao amin'ny boky firaiketana-year-Bolam tahirim tsoratry ny ny-panjakana kaontim-barotra atao hoe "Fund for Strengthening Administration of Customs"
Didim-panjakana No. hametra ny fomba fitantanana kaontim io-io barotra.
ANDININY FAHA-22
Ekena ny fanokafana tetibola anankina Any amin'ny Vondrom-paritra.
Ny fanatanterahana ireo tetibola anankina voalaza amin'ity andininy ity dia amin'ny atao mifanaraka fepetra voalazan'ny lalana manan-kery.
ANDININY FAHA-23
Nankatoavina ny didim-pitondrana famindrana sora-bola-ho fampandehanan draharaha sy famokarana, noraisina nandritra ny taom-pampiharana teti-bola 2003 fanatanterahana ho ny andininy faha 46 ao amin'ny lalana laharana faha - 63-015 tamin'ny 15 jolay 1963 anaovana fepetra ankapobe Momba fitantanam-ny-panjakana Bolam.
ANDININY FAHA-24
Mba ho ho fanantontosana ireo vinavinan'asa Fampandrosoana homen-dia ny Dalana Governemanta hisambo-bola eo amin'ny loharanom-pamatsiana eto an-sy toerana avy Any ivelany hatramin'ny 700 billion ariary .
ANDININY FAHA-25
Ankatoavina Fandaharan'Asam-ny-pamokaram Panjakana mandritra ny fe-potoana 2004- 2007 (ampahany 2004) atovana amin'ity lalana ity.
ANDININY FAHA-26
Havoaka amin'ny Gazetim-panjakan'ny Repoblika izao lalana izao.
Hotanterahina fa izany LALAM-panjakana.
Antananarivo, faha 11 desambra 2003
NY NY FILOHAN'NY FILOHAN'NY ANTENIMIERAMPIRENENA, ANTENIMIERANDOHOLONA
Lahiniriko Jean Rajemison Rakotomaharo