On 5 October 2026, Madagascar’s Directorate General of Taxes (DGI) issued Communiqué n° —MEF/SG/DGI announcing the extension of the filing deadline for beneficial owner declarations for legal entities. This measure aims to provide additional compliance time for companies required to disclose their ultimate beneficial owners under Madagascar’s anti-money laundering and tax transparency framework. The original deadline and the new extended date are specified in the official communiqué, which references the legal basis under the General Tax Code and relevant anti-corruption legislation.
Key Takeaways
- Extended Filing Deadline: Companies now have additional time to submit beneficial ownership information through the designated DGI platform, reducing risk of penalties for late filing.
- Scope of Application: The extension applies to all legal entities registered in Madagascar, including foreign-owned subsidiaries, required to declare natural persons holding ultimate control or ownership.
- Compliance Enforcement: The DGI maintains its audit and verification powers; entities should use the extension to ensure accurate and complete disclosures to avoid subsequent reassessments.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement