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Algeria Radically Streamlines Tax Procedures

Monday, 03 June 2013   (0 Comments)
Posted by: Author: Lorys Charalambous
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Author: Lorys Charalambous

The Algerian Finance Ministry has published a circular, outlining details of plans to simplify procedures relating to the issuance of tax documents, thereby significantly reducing the administrative burden on citizens in Algeria.

As part of efforts to improve relations with individuals, the Tax Administration has dramatically reduced the amount of supporting evidence to be provided when applying to the authorities for the issuance of specific tax documentation.

Procedures have been harmonized and streamlined for taxpayers wishing to set up and to terminate a tax file, for citizens applying for a value-added tax (VAT) exemption certificate, for those voluntarily requesting a tax advice notice ("extrait de rôle"), for individuals applying for a non-taxation certificate, and for citizens requesting a tax identification number (NIF).

The Tax Administration has reduced from nine to four the number of documents to be submitted by natural persons electing to set up a tax file with the authorities. As a result, individuals will be required to submit a declaration of existence, a certified copy of the trade register, or document in lieu thereof, a lease contract or ownership deed, and a birth certificate.

Legal entities seeking to establish a tax file will be asked to include six items of supporting documentation in future, compared to the 11 currently required. The documents to be submitted include a declaration of existence, a certified copy of the company statutes, a sample signature of the manager, a certified copy of the trade register, a lease contract or ownership deed, and the manager’s birth certificate.

To terminate a tax file, only two pieces of information are required, compared to seven currently. Individuals will be asked to submit a declaration of termination together with a detailed inventory. No documentation is now required to secure the issuance of a tax advice notice, providing details of any tax debt owed to the authorities or tax refund due.

From June 1, 2013, individuals may request a unique taxpayer identification number from the local tax offices. An NIF number will be allocated and will appear on a registration certificate within 48 hours. This certificate may serve as proof of tax identity for the taxpayer, for example when opening a bank account, for the realization of investment projects, and for foreign trade operations..









Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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