Tax
From The Report: Algeria 2018
View in Online Reader

In conjunction with Mazars, this chapter explores the taxation system and Algeria’s efforts to build an investor-friendly environment. It also contains a viewpoint with Samir Hadj Ali, Chartered Accountant and Managing Partner, Mazars Algeria.

Articles from this Chapter

Overview

Terms of payment: A breakdown and analysis of the tax system
OBG
plus

The Algerian tax system is structured and governed among 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; and • The code of stamp duties. Another code, the fiscal procedures code, governs the relation between the tax department and taxpayers – with their respective rights and obligations – for the determination…

Viewpoint

Launching businesses: Samir Hadj Ali, Chartered Accountant and Managing Partner, Mazars Algeria, on the staying power of representative offices
OBG
plus

Viewpoint:Samir Hadj Ali Foreign business partners frequently ask whether representative offices will continue to be allowed in Algeria. Typically, this is asked when they plan to set up such an entity or when the time comes to renew its licence, which is valid for only two years. Representative offices, generally addressed as liaison offices, have an historical purpose that no longer applies in the current context of the economy. From the late 1960s until the early 1990s, this kind of entity…