Algeria: Tax developments in response to COVID-19

Extension of payment deadline for the first instalment on IRG/IBS:

The deadline for payment of the 1st IRG/IBS instalment is extended until 20th June 2020.

Repayment schedules :

  • Taxpayers that find themselves in a difficult financial situation may request a repayment schedule for their tax debts.
  • Taxpayers that have previously benefited from a repayment  schedule can request an adjustment of their  schedule in case of cash flow difficulties.

Suspension of the taxation of non-affected benefits :

  • The taxation of profits non allocated of the financial years 2016 and following, as provided by the provisions of Article 15 of the Finance Law for 2020, is suspended.

At the end of July, the General Taxation Department published on its website a press release  on new tax measures to support businesses. As part of the tax-related measures adopted by the public authorities in support of economic operators that are financially impacted by the current health crisis, fines, increases and penalties charged for late filing of declarations and payment of related duties, taxes and fees were cancelled. This measure concerns:

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