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)

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