Algeria: Amendments to Article 108 of the Direct Taxes 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
Direct taxes including Digital Service 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 108 of the Direct Taxes Code entered into force
On 1 January 2020, Finance Law for the year 2020 (Law No. 19-14) entered into force. Article 18 amended Article 108 of the Direct Taxes Code to introduce a provision granting a 30% discount on withholding taxes applicable to royalties paid for softw…
SourceEvent type
law
Action type
implementation
Government branch
executive
Government body
central government