VAT reimbursement (Article 66 of the FL 2025, amending Article 50 quinquies of the Turnover Code)
The new law adds an obligation to simultaneously file VAT credit reimbursement requests and cessation balance sheets in case of business cessation.
Competent authorities must provide and communicate well-founded (justified) decisions to taxpayers.
Taxpayers may contest decisions regarding reimbursement requests. The contestation period ends on the last day of the fourth month following the decision’s notification.
Source Orbitax
Latest Posts in "Algeria"
- Algeria establishes reporting requirements for data on physical goods production
- Algeria Sets Conditions and Deadlines for Contesting VAT Refund Decisions in New Amendments
- Guidelines for VAT Credit Refunds Clarified by National Tax Administration
- Clarification on VAT Taxable Events in Real Estate Development by National Tax Administration
- Clarification Issued on Domestic Consumption Tax for Precious Stones by National Tax Administration
