The Algerian Ministry of Finance has announced a significant broadening of its tax regulations to encompass individuals generating income from online businesses or services, regardless of whether they possess official registration or formal business status.
This move by the Algerian government to tax earnings from digital activities signifies a pivotal adaptation of the national tax system to the rapidly expanding digital economy. The new regulations specifically target individuals who own digital platforms offering goods or services for payment, as well as anyone receiving income through banking, postal, or electronic channels for online activities.
Framed as a measure to combat tax evasion, this initiative seeks to create a level playing field between traditional businesses, which are subject to existing tax obligations, and those operating within the informal digital economy.
Furthermore, this decision is part of a broader governmental effort to regulate the burgeoning digital marketplace. This sector has often been characterized by unregulated and, at times, fraudulent practices due to the absence of a suitable tax framework. The president of the National Organization for Consumer Protection has lauded this decision, viewing it as a crucial instrument for improving the regulation of online transactions and bolstering consumer protection against scams.
Legal experts note that this new measure builds upon the foundation laid by the 2022 Finance Act, which already mandates the declaration of income derived from regular paid employment. This extension of the tax base reflects the government’s commitment to adapting its fiscal policies to the evolving economic landscape and ensuring fair contribution from all income-generating activities, including those in the digital sphere.
SL/te/Sf/fss/abj/APA