Tax Analysis The Algerian tax system is structured and governed through five key tax codes: • The code of direct taxes and related taxes. • The code of taxes on sales, which is mainly dedicated to value-added tax (VAT). • The code of indirect taxes. • The code of registration duties. • The code of stamp duties. Another code, the fiscal procedures code, governs the relationship between the tax department and taxpayers – with their respective rights and obligations – for…
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