2016 General Tax Code

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

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2016 General Tax CodePDF
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Field	Value
Sector	Mining
Country	Madagascar
Year	2016
RGI Edition Year	2017
Topic	Contract transparency and monitoring, Mandatory payment disclosure, State-owned enterprises, Tax policy and revenue collection
Document Type	Statute
RGI Sub-component	Taxation
RGI Questions	2.1a: When does the country's fiscal year start and end?, 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? , 1.2.6b: Is the national tax authority required to audit extractive companies?, 1.4.3a: Is the SOE required to publicly disclose annual reports containing information on its finances and operations?
Did this document contribute to RGI scoring?	Used for scoring
Are the RGI questions here tagged with law and/or practice	Law
Publisher	Direction Générale des Impôts
Author	Direction Générale des Impôts Direction Générale des Impôts
Source or API link	http://rgi.nrgi-assessment.org/api/public/documents/MDG-2016-MI
Maintainer	Natural Resource Governance Institute
Maintainer Email	Natural Resource Governance Institute