Algeria Gazettes 2024 Finance Law

Jan. 11, 2024, 5:00 AM UTC

The Algerian Official Gazette Dec. 31, 2023, published Law No. 22-23, implementing the 2024 finance law. The law includes measures: 1) introducing an additional 16 percent corporate income tax during the first three years and 20 percent on tobacco manufacturing companies; 2) establishing the VAT exemption until Dec. 31, 2024, and Dec. 31, 2026, for specific goods and services, including fixed internet-related services; 3) reduced VAT rate for specific goods and services; 4) establishing tax filing procedures, advance payment of taxes, deadlines, and penalties for noncompliance; and 5) requiring taxpayers to submit their declarations and pay their taxes by the ...

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