Description
Implemented Article 70 of Law No. 23-22 relating to the finance law for 2024 including VAT exemptions for certain internet access and web hosting services
On 31 December 2023, Article 70 of Law No. 23-22 relating to the finance law for 2024 entered into force. Article 70 amended Article 32 of Ordinance No. 10-01, relating to the supplementary finance law for 2010, which originally provided tax exempti…
- Law No. 23-22 relating to the finance law for 2024, Algeria General Secretariat of the Government (Official)
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
infrastructure provider: internet and telecom services, software provider: other software, infrastructure provider: cloud computing, storage and databases
Implementation Level
national
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
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2023-12-24
adopted
2023-12-31
in force