Tax
From The Report: Algeria 2017
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In conjunction with Mazars, OBG explores the taxation system in Algeria.

This chapter contains a viewpoint from Samir Hadj Ali, Chartered Accountant and Managing Partner, Mazars Algeria, on the new investment law.

Articles from this Chapter

Overview

The fundamentals: Key tax regulations analysed and reviewed
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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…

Viewpoint

Sizing up the market: Samir Hadj Ali, Chartered Accountant and Managing Partner, Mazars Algeria, on the new investment law
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Interview:Samir Hadj Ali Algerian investment law, under its reframed policy published in August 2016, is deemed to be a general frame of legislation, the purpose of which is to define the general policy of investment for both foreign and local investors. Among the key changes made to the investment law was the removal of the pre-emption right and the limitation of stakes imposed on foreign investors, although these are still in force through other forms of regulation, such as finance acts. On…