Algeria

Taxable period

The taxable period is the calendar year.

Tax returns

The individual tax return has to be deposited before 30 April (for the FY20 annual tax return and as a result of the COVID-19 crisis, the deadline has been postponed to 30 June 2021). Withheld income tax has to be declared with 20 days following the month of income payment.

Payment of tax

Income tax in the framework of the individual tax return is paid upon receipt of tax notification. The withheld income tax is paid when depositing the monthly tax return.

Tax audit process

As a general rule, the tax administration informs the individual that a tax audit has to be performed. The tax audit notification indicates the audited taxes (in all cases: Individual income taxes/VAT) and the concerned period. The individual has some rights. Indeed, one can be assisted by an expert, and one can ask the tax administration about several issues subject to audit. The tax audit is concluded by sending a final tax reassessment notification.

Statute of limitations

The statute of limitations is four years.