On 5 October 2026, the Madagascar Directorate General of Taxes (DGI) issued Communiqué n° —MEF/SG/DGI announcing an extension of the filing deadline for the declaration of beneficial owners of legal entities. This measure follows the implementation of enhanced transparency requirements under the 2025 Finance Law and aligns with international standards on beneficial ownership disclosure. The original deadline, set for mid-October 2026, has been postponed to allow companies additional time to collect and verify accurate ownership data. The extension applies to all legal entities registered in Madagascar, including foreign-owned subsidiaries and branches. The DGI emphasized that the delay does not exempt entities from the underlying obligation to maintain up-to-date beneficial ownership registers, and penalties for non-compliance will apply after the new deadline. Taxpayers are encouraged to use the e-Hetra platform for electronic submission.
Key Takeaways
- Extended Filing Window: The deadline for submitting beneficial ownership declarations has been pushed back by approximately 30 days, giving companies until mid-November 2026 to comply without incurring late-filing penalties.
- Mandatory Electronic Submission: All declarations must be filed via the e-Hetra portal; paper submissions are no longer accepted. Entities must ensure their digital certificates are active and that authorized representatives have access credentials.
- Continued Compliance Obligations: Despite the extension, companies must maintain accurate beneficial ownership registers internally and be prepared for potential audits. The DGI has signaled increased scrutiny of ownership structures in 2027, particularly for high-risk sectors such as mining, telecommunications, and financial services.
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