Algeria: Amendments to Article 2 and Article 23 of the Tax on Turnover Code in Finance Law for the year 2020 (Law No. 19-14)
Progress
Current status
in force
01 Jan 2020 in force
Scope
Implementers
Algeria
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Finance Law for the year 2020 (Law No. 19-14) amending Article 2 and Article 23 of the Tax on Turnover Code entered into force
On 1 January 2020, Finance Law for the year 2020 (Law No. 19-14) entered into force. Article 39 amended Article 2 of the Tax on Turnover Code to include "electronic sales transactions" (point 14) as taxable activities subject to VAT. Article 41 amen…
SourceEvent type
law
Action type
implementation
Government branch
executive
Government body
central government