Description
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)
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government