Les transactions à but lucratif réalisées par des particuliers désormais soumises aux impôts
Overview of New Tax Regulations in Algeria
Introduction of New Tax Guidelines
In Algeria, a new decree has been introduced, mandating that individuals engaged in habitual, profit-driven transactions be subject to taxes and other levies. This development aligns with efforts to regulate the informal economy and was officially published in the Journal officiel (JO) No. 24.
Key Details of the Decree
Signed on March 30 by the Minister of Finance and the Minister of Internal Commerce and Market Regulation, the decree outlines specific criteria for determining the habitual nature of transactions. It stipulates that any individual conducting three or more similar commercial transactions in a calendar year will now be classified as taxable.
This regulation impacts individuals lacking formal commercial licenses who carry out repeat transactions, which are now subject to straightforward taxation processes.
Taxation Implementation
The Ministry of Finance’s tax agents are responsible for assessing these transactions to determine if they can be categorized as habitual and repetitive. If agents identify such transactions, they will issue a formal warning, urging individuals to rectify their tax status.
Failure to comply with two successive warnings will lead to the issuance of a constat de procès-verbal, signaling unauthorized engagements in taxable activities. Furthermore, should the tax authorities establish more than three instances of these transactions without prior warnings, they are empowered to initiate the assessment process directly.
All established procès-verbaux and associated documentation are to be forwarded to the appropriate regional commerce offices within 30 days of their creation.
Support from Taxation Leadership
Boubkeur Sellami, the president of the National Tax Council (CNF), has praised the new decree for equipping relevant authorities with necessary legal frameworks to manage the informal market effectively. This legislation is particularly significant as it extends to online transactions, reflecting a modern approach to taxation.
Sellami emphasized that the decree encompasses various profit-generating activities carried out by individuals, including real estate sales and transport services. By categorizing these activities as commercial, the government aims to assimilate the informal sector into the formal economy.
Conclusion: Addressing the Informal Economy
The introduction of this decree represents a critical step toward integrating informal economic activities into the broader fiscal landscape of Algeria. It addresses longstanding challenges in monitoring and regulating economic transactions, ultimately aiming for a more robust financial framework and compliance among individuals engaging in profitable ventures. As Algeria takes measures to modernize its tax policies, this initiative underscores the increasing attention on previously unregulated markets.
This summary encapsulates the essential aspects of the new tax guidelines, illustrating their significance and implications for individuals engaged in habitual commercial activities in Algeria.
