The General Directorate of Taxes (DGI), operating under Algeria's Ministry of Finance, has launched a new guide detailing the electronic tax payment mechanisms available through its "Jibayatic" platform. This full guide, released by the DGI, outlines the new mechanisms for electronic tax payments. Issued in August 2026, the document outlines how taxpayers can now file declarations and settle taxes and duties online, eliminating the need to visit physical tax collection offices. This service, designed to enhance the efficiency of tax administration, enables taxpayers to file declarations and pay taxes and duties online without the necessity of visiting traditional tax collection offices. The new system offers significant time savings, allowing payments to be made anytime and from any location. The platform supports multiple payment options, ensures secure transactions, and facilitates the immediate updating of a taxpayer's fiscal status upon payment, providing a modern and convenient approach to tax compliance.
Platform Functionality and Scope
The electronic payment service applies specifically to taxes and duties derived from electronic tax declarations. The electronic payment service currently applies only to taxes and duties resulting from electronic tax declarations, thereby streamlining the process for digitally submitted tax obligations. It does not extend to outstanding tax debts or amounts already undergoing collection procedures. The service does not cover outstanding tax debts or amounts already under collection procedures, focusing instead on current declarations. Taxpayers can utilize the platform to settle penalties associated with "zero declarations" submitted after their statutory deadline. Taxpayers may also use the platform to pay penalties arising from “zero declarations” filed after the statutory deadline, offering a convenient way to manage these specific obligations. The platform operates continuously, offering availability around the clock, ensuring that taxpayers can access the service whenever needed.
Upon a successful transaction, the system automatically generates an electronic receipt. The platform automatically generates an electronic receipt immediately after a successful transaction, providing instant confirmation. The platform facilitates payments via bank transfers and transactions using Edahabia and CIB cards. The system supports both bank transfers and payments made using Edahabia and CIB cards, offering flexibility in payment methods. Cardholders have the option to make partial payments towards their total amounts due. Once a transaction is successfully completed, the system produces an electronic receipt embedded with a QR code, enabling verification of its authenticity. This QR code allows for easy verification of the receipt's authenticity, adding a layer of security and transparency to the process. A bank transfer transaction initially displays as “In Progress” and is subsequently updated to either “Paid” or “Rejected” after processing by the bank, giving taxpayers clear status updates on their payments.
User Requirements and Access
To utilize the electronic tax payment service, taxpayers are required to first obtain an account on the "Jibayatic" platform. To use the service, taxpayers must obtain an account on the “Jibayatic” platform, which serves as the primary gateway to its functionalities. This registration is a prerequisite for accessing the system’s functionalities, including electronic declarations and payment processing. For financial transactions, taxpayers must hold either a bank account to facilitate bank transfers or possess a CIB bank card or an Edahabia (Gold Card) for direct card payments. Taxpayers must hold either a bank account for bank transfers or a CIB bank card or Edahabia (Gold Card) for card payments, ensuring they have the necessary financial instruments for transactions. These payment instruments are essential for completing transactions within the platform.
Certified accountants are permitted to file tax declarations and execute payments on behalf of their clients. Certified accountants may file tax declarations and make payments on behalf of taxpayers, expanding the reach of the platform. This is contingent upon the accountant submitting a legal power of attorney to the General Directorate of Taxes (DGI), authorizing them to act in such capacity. Additionally, their accounts within the "Jibayatic" system must be formally linked to those of their respective clients to ensure proper attribution and processing of transactions. This ensures that all transactions are correctly associated with the respective taxpayer and managed appropriately.
Understanding Payment Rejections
The guide issued by the General Directorate of Taxes (DGI) outlines 17 distinct reasons why an electronic payment transaction might be rejected. The tax authority identified these 17 possible causes for the rejection of electronic payments made through the Jibayatic platform, providing taxpayers with a clear understanding of potential issues. These reasons are detailed in the guide to help users troubleshoot and avoid common errors.
Should a payment transaction be rejected, the system does not allow the taxpayer to reattempt the payment electronically. Once a payment transaction is rejected, the system does not allow the taxpayer to retry the payment electronically, necessitating alternative actions. In such cases, taxpayers are required to visit their local tax collection office to settle the outstanding amount. Alternatively, they can request that the tax collector relaunch the payment process from the DGI's system. Taxpayers must visit their local tax collection office to settle the amount due or request that the tax collector relaunch the payment process if a transaction is rejected, ensuring the payment is eventually completed.
Mandatory vs. Optional Use
Electronic payment through the Jibayatic platform is mandatory for taxpayers under the jurisdiction of the Directorate of Large Enterprises. Electronic payment is mandatory for taxpayers falling under the jurisdiction of the Directorate of Large Enterprises, reflecting a policy aimed at centralizing tax collection for major entities. For other taxpayer categories, the service is optional. This includes those subject to the real tax regime, the simplified real regime, or the Single Flat-Rate Tax. For taxpayers subject to the real tax regime, the simplified real regime, or the Single Flat-Rate Tax administered by tax centers and local tax inspectorates, the service remains optional, offering flexibility to smaller taxpayers and those with different tax structures. These optional users are administered by tax centers and local tax inspectorates, who can choose to leverage the digital platform or continue with traditional payment methods.