Description
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…
- 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
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government