Progress
Current status
in force
01 Jan 2020in 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…
- Law No. 19-14 of 14 Rabi' al-Thani 1441 AH, corresponding to 11 December 2019, which includes the Finance Law for the year 2020, Algeria General Directorate of Taxes (Official)