The tax package starts from accounting
The Algerian tax package should not be rebuilt manually from spreadsheets. It starts from the accounting result, then applies tax corrections and declarations required by the relevant regime.
The financial statements, trial balance, VAT accounts, payroll tax accounts and supporting ledgers must agree before filing.
Forms and declarations to reconcile
Depending on the company, the file may involve GN°2, GN°4, GN°50, G29 and other forms published by the DGI. VAT is generally followed through GN°50, while annual salary information is connected with G29. The company must also monitor online filing rules, including Jibaya’tic obligations where applicable.
For IBS, the taxable result is determined from the accounting result after extra-accounting corrections. This is why accounting quality matters before tax filing.
Controls before submission
Review VAT collected and deductible, IBS result, payroll IRG, social liabilities, inventory valuation, depreciation, provisions, non-deductible expenses and old balances. Each correction should have a reason and a document.
Official references
Reconcile before filing
Prepare the tax package throughout the year. A declaration is easier to defend when the underlying accounting was reviewed monthly.