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Reconciliation Report of Payments Made by the Extractive Companies to the Malagasy State and of Revenues Collected by the Malagasy State Fiscal Year 2012

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Reconciliation Report of Payments Made by the Extractive Companies to the Malagasy State and of Revenues Collected by the Malagasy State Fiscal Year 2012 Reconciliation report of payments made by the extractive companies to the Malagasy State and of revenues collected by the Malagasy State Fiscal Year 2012 January 2015 Conducted on behalf of the EITI by : Reconciliation reportEITI Fiscal Year 2012 Executive summary Presentation of the assignment Context and purpose of the report This document, entitled « EITI Madagascar Report – Year 2012 », is the fourth official reconciliation report of Madagascar, commissioned by the National Committee of EITI. Its first aim is the reconciliation of cash flows between the State and the main extractive industries (mining and upstream oil companies) in Madagascar for the 2012 fiscal year. The report also reflects the requirements of the EITI standards, including: ► the governance arrangements, tax and regulatory framework applying to extractives industries ; ► an overview of the extractive sector in Madagascar ; ► the contribution of the extractive sector in 2012 in relation to the economy and an overview of the extractive sector's tax contribution to the economy to the total of the tax revenues of the country ; ► the production per product and per company including : 1/ the total production volume and its value 2/ the total volume exported and the value of the export by raw material ; ► the specific information on the companies of the EAE (Entreprises Appartenant à l'Etat) which are State-owned companies, in particular : an explanatory of the rules and common practices ruling the financial relationship between the governement and the State-owned companies ; ► the situation regarding the procedures for granting licences in 2012 ; ► information on the actual property of the extractive companies ; ► information on the oil contracts ; ► the summary of the donations from extractive companies to the collectivity ; ► information related to the decentralised authorities (regions and municipalities) ; ► the use of the funds received from the extractive companies by the municipalities the system of which is the participatory budget. The exchange rate used for the report is the average exchage rate of the Central Bank of Madagascar for 2012 which is 1 USD equals to MGA 2,194.97. Scope and approach The mission of the Reconciler is governed by the International Stantard ISRS 4400 related to the « Engagements to perform agreed-upon procedures regarding financial information » and the standard ISRS 4410 related to « Compilation Engagements ». In accordance with the Terms of Reference, the approach consists of the following steps : Phase 1 : Preliminary analysis Phase 2 : Collection of the data to be reconciled Phase 3 : Initial reconciliation Phase 4 : Investigating discrepancies and drafting the report Phase 5 : Final report Materiality-defined scope EY | 1 Reconciliation reportEITI Fiscal Year 2012 The results of the materiality process, duly validated by the National Committee, have enable study to define the scope presented in the table below : Scope of the Characteristics report Group A 47 Filling of the reconciliation canvas required for the companies and for the State Group B Number of 13 Disaggregated statement by company provided by the State entities per Group C group 66 Aggregate statement provided by the State Total 126 Materiality threshold of Group A (USD) 54,876.12 Coverage rate reached by Group A 97.01% 126 entities, including companies and natural persons, were identified as having made a total of significant payments to the main public authorities. These entities whose payments exceed USD 5,000 are included in the scope of « EITI Madagascar Report – Year 2012 ». They were classified into 3 groups: • The group A consists of 47 entities, including two natural persons connected to companies in the same group. Filling the reconciliation canvas is required of the companies of this group, as well as of the authorities receiving payments from them. The work performed on this group enabled us to achieve a coverage rate of 97.01% with companies having made payments exceeding the materiality threshold of USD 54,876.12 ; • The group B ompte 13 entités, pour lesquelles seul l’Etat est tenu de fournir une déclaration désagrégée par société ; • The group C includes 66 entities, for which only the State is required to provide an aggregate statement. Update of the Materiality rate During the reconciliation engagement, we performed updates that enabled us to redefine the scope of the materiality process. The materiality threshold goes from USD 54,876.12 to USD 55,417.43 and the coverage rate updated to 99.03% instead of 97.01%. EY | 2 Reconciliation reportEITI Fiscal Year 2012 Background information Overview of the extractive sector Madagascar has a great potential in terms of minerals. The major commercial-scale projects currently ongoing or planned in the mining sector are outlined below : Company name Ongoing or planned projects QMM Ongoing operation: ilmenite, zirsill. Region Anosy Ongoing operation: nickel, cobalt. Mine in Moramanga, processing plant in Projet Ambatovy Toamasina. Kraoma Ongoing operation : chrome Wisco Research : Iron of Soalala Madagascar Consolidated Pre-feasibility stage: Coal of Sakoa Mining and PAM Sakoa Operating permit since 2011, currently performing the Environmental Impact Toliara Sands Assessment : Ilmenite of Ranobe Currently performing the Environmental Impact Assessment : ilmenite on the Mainland East Coast of Madagascar Aziana Owns mining licences for the bauxite of Manantenina Exploitation of pozzuolana, clay and cipolin in Antsirabe and Tamatave for the Holcim production and sales of cement Moreover, the malagasy mining sector is also characterized by small mines, mostly informal. According to the data of 1990, this sector employed more than 500,000 workers, which is equivalent to the formal working population registered at the CNaPS in 2012, of all sectors. According to the ENEMPSI study, performed in 2012 by INSTAT1, 8% of the 2.2 millions of Individual Production Units – of which 99% are informal – pertain to the branch of the mining extractive industry. Gold illegal exploitation and export is a striking aspect of the small mines. As a matter of fact, no gold export was officially recorded in Madagascar until the first semester of 2012. Approximately 150 kilograms of gold were legally exported ; this has doubled the royalties and taxes collected by the Mining Authority as for April 2012. However, a decision of the Council of Ministers prohibited the gold exploitation after this once off experience. Inspite of the prohibition of the exploitation of this precious metal, the United Nations estimated the value of the export from Madagascar at USD 18 millions in 2012; this is equivalent to 600 kg of gold and could be representative of MGA 790 millions of royalties. Concerning oil, 16 international petroleum companies signed 25 contracts with OMNIS for hydrocarbon exploration and exploitation. Madagascar Oil SA has officially announced that the project Tsimiroro – block 3104 is a « commercial discovery ». In October 2014, the company has submitted his Development Plan to the Steering Committee for approval. 1Enquête Nationale sur l’Emploi et le Secteur Informel – Enempsi 2012 , November 2013 , vol. 1 EY | 3 Reconciliation reportEITI Fiscal Year 2012 Gouvernance of the extractive sector The key actors in the mining governance are: ► the Ministry of Mines ; ► the Mining Cadastre Office (Bureau du Cadastre Minier de Madagascar, BCMM) ; ► the Gold Agency (Agence de l’Or) ; ► the Mine Police ; ► the decentralized territorial units. In the upstream oil sector, we have the following entities: ► the Ministry of hydrocarbons ; ► the OMNIS, as a technical body, in charge of the regulation in one hand ; and in the other hand as a national company in charge of the contracts with the oil companies. Legal and tax framework Legal : ► the common law of the mining sector is governed by theMining Code of 1999, modified in 2005 and updated in 2006 and 2007. It monitors the mining companies, except those governed by the following two specific legislations : the Framework Agreement, signed by the Malagasy State, represented by OMNIS, and Qit-Fer and Titane Inc, monitoring the ilmenite project of QMM, and the Large Scale Mining Investment Law (Loi sur les Grands Investissements Miniers, LGIM) for the companies the investment of which exceeds 50 billions MGA. Currently, Ambatovy is the only project under the LGIM. Moreover, many sectoral laws are applicable to the mining sector ; ► the upstream oil sector is ruled by a decree of 1997, and oil contracts signed between the OMNIS and the companies. It is currently being reviewed. Tax The main specific tax regulation provided by the specific legislations, promoting the investment in the mining sector are : ► in the frame of the Framework Agreement : o decrease of the Income Tax and the Investment Income Tax (Impôt sur le revenu des Capitaux Mobiliers, IRCM) ; o decrease of the taxable base to the Tax on Transfers ; o 0% VAT ; o exemption of registration fees ; o low unique rate for the Tax on Insurance Contracts ; o decrease of the rate of the Building Property Tax (Impôt Foncier sur la Propriété Bâtie, IFPB) ; o stability of the tax framework. ► in the frame of the LGIM : o decrease of the taxable base to the Tax on Transfers ; o the right for the refun of the VAT credit ; o decrease of the rates and an upper limit amount for the registration fees ; o decrease of the rates and an upper limit of the amount of IFPB ; o stability of the tax framework. In the oil sector, a taxation that exempts from three other taxes is applied during the production phase. During the exploration phase, le tax regime is that of the common law, provided by the General Tax Code (Code Général des Impôts, CGI). The key measures provided by the Oil Code are: EY | 4 Reconciliation reportEITI Fiscal Year 2012 ► the Direct Tax on Hydrocarbons (Impôt Direct sur les Hydrocarbures) is set at the same rate as of the Income Tax (Impôt sur le Revenu, IR) of the common law, that exempts teh oil companies from the payment of the IR and the IRCM ; ► the exemption from the tax on dividends (Impôt sur les dividendes) ; ► the taxes of common law for all the other taxes such as VAT (TVA), Wage Income Tax (IRSA) etc.
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