Algeria

New tax measures introduced by Finance Law (FL) 2024

Decrease of the single flat-rate tax (SFT) applicable to self-entrepreneurs

The SFT rate for self-entrepreneurs has been reduced from 5% to 0.5%, while the eligibility threshold remains unchanged.

Extension of the deadline for filing the Annual Income Tax Return in the event of force majeure

FL2024 extends the maximum deadline for filing the annual personal income tax (PIT) return (Gn°1) to three months in cases of force majeure. The new deadline also aligns with corporate income tax (CIT) returns (Gn°4) in cases of force majeure, providing a unified timeframe.

Amendment of the rules governing tax audits

Articles 44 and 45 of FL2024 bring forth enhanced provisions, ensuring increased guarantees for taxpayers undergoing accounting audits, selective audits, or in-depth audits of the overall tax situation (VASFE), as follow:

• Extended preparation time:
  • Accounting audits and selective audits: Minimum preparation time increased from 10 to 20 days.
  • VASFE: Minimum preparation time extended from 15 to 30 days.

• Access to taxpayer's charter:
  • The audited taxpayer for each type of audit now has the ability to consult their charter on the Directorate General of Taxes (DGI) website.

• VASFE audit notice requirements:
  • Full disclosure on the audit notice, including names and ranks of auditors, the audit period, and relevant taxes.
  • Mandatory written notification to the audited taxpayer regarding any changes in auditors during the VASFE audit.