Algeria: Tax developments in response to COVID-19
In framework of the implementation of the tax relief measures adopted by the public authorities to support companies financially impacted by the health crisis that the country is going through, it is brought to the attention of taxpayers that the tax authorities have adopted the following measures:
Postponement of tax returns:
Monthly Tax Return series G n°50: (Taxpayers under the common regime and liberal professions)
- Extension of the subscription period for Monthly Declaration G n°50 of both February and March months and payment of related duties and taxes, to May 20, 2020.
- As a result, taxpayers will be required to subscribe the three declarations (February-March-April) till the date above-mentioned and to pay the related duties.
- Taxpayers registered before the Direction of Big Enterprise (“DGE”) will continue to declare and pay the due taxes online.
Quarterly declaration series G n°50 ter: (Taxpayers under the IFU – declaration and payment of the tax return on salaries (‘IRG/salaries’) for the first quarter of 2020)
The return declaration and payment dates with regard to salaries tax for the months of January, February, and March 2020 are postponed to 20 May 2020. Similarly, the due date for the declaration with regard to “professions libérales” for the months of February, March, and April 2020 is postponed to 20 May 2020. For other taxpayers, the deadline for the annual declaration of results is postponed to 30 June 2020.
Annual Statement of Incomes: (Common regime)
- The filing deadline of the annual statement of income (balance sheet and appendix) is extended to 30 June 2020.
- For companies registered before the DGE, the filing deadline for the annual statement of incomes is extended to 31 May 2020.
- Moreover, for reminding the deadline for settling the IBS balance amount is twenty (20) days, starting from the date of subscription of the annual declaration.
Annual Statement of Incomes series G n° 1: (Sole proprietorships)