Algeria: Tax developments in response to COVID-19

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)

The subscription deadline of the annual statement of incomes is extended to 30th June 2020.

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