In November 2023, Algeria published the Supplementary Finance Law for 2023 in the Official Gazette.

The key tax measures of the law include:

  • A new transfer pricing declaration obligation has been introduced, requiring taxpayers to submit an online transfer pricing declaration annually as per the model specified by the tax authority;
  • A tax amnesty has been introduced, offering exemption from late payment interest and penalties on outstanding tax debts. This exemption applies if the debts are fully paid by 31 December 2024. The tax amnesty does not apply to taxpayers who have committed fraud;
  • The Finance Law for 2021 has extended the annual summary statement deadline from 20 May to 30 September of the following year.