Algeria: Terminated 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
Description
Terminated 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 1 January 2027, the applicability of Article 70 of Law No. 23-22 relating to the finance law for 2024 expires. The tax exemption is no longer in effect. Article 70 amended Article 32 of Ordinance No. 10-01, relating to the supplementary finance l…
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
Hide details
2023-12-24
adopted
2023-12-31
in force