The Ministry of Finance has expanded its exceptional voluntary tax settlement measure to include all natural and legal persons, according to a decision issued on June 3, 2026. The new directive amends a previous decision from February 24, 2026, broadening the scope of beneficiaries. The decision, dated 17 Dhu al-Hijjah 1447, updates the earlier ruling from 6 Ramadan 1447 concerning the settlement. This move by وزارة المالية allows a wider range of taxpayers to participate in the program in الجزائر. The Ministry of Finance decided to expand the circle of beneficiaries of the exceptional voluntary tax settlement measure to include natural and legal persons, aiming to facilitate broader compliance.
Details of the New Decision
The new decision specifically addresses individual assessment tables that were issued in 2026. These tables are linked to tax control operations carried out in 2026 and in previous years. The decision concerns individual assessment tables issued during 2026, related to tax control operations conducted in 2026 and prior. The Ministry of Finance's updated directive incorporates a new paragraph into Article 2 of the previous decision from February 24, 2026. This addition enables natural and legal persons, as outlined in Article 3 of the original ruling, to partake in the voluntary tax settlement program. The new decision adds a paragraph to Article 2 of the February 24, 2026 decision, specifically allowing natural and legal persons mentioned in Article 3 of the original decision to benefit. The new decision formally repeals the provisions previously established under Article 8 of the February 24, 2026 decision.
Broader Debt Management Efforts
The Ministry of Finance also amended a separate decision issued on February 24, 2026, which details the procedures for canceling tax debts recorded in 2011 and prior years, as well as for clearing debts registered between 2012 and 2025. This amendment forms part of broader efforts to manage public finances. The Ministry of Finance also amended a decision from February 24, 2026, which specifies the methods for canceling tax debts registered in 2011 and before, and clearing debts registered from 2012 to 2025. وزارة المالية stated that the operation is intended to clean public accounts by addressing debts registered up to and including 2011. This operation aims to clean public accounts of debts registered up to 2011 and before, ensuring a more accurate financial overview.
Context and Minister's Role
The expansion of the voluntary tax settlement measure stems from a new ministerial decision signed by Minister of Finance Abdelkrim Bouzzerd. This decision broadens the scope of the program, initially detailed in a February 24, 2026 ruling, to include all natural and legal persons. This expansion is based on a new ministerial decision signed by the Minister of Finance Abdelkrim Bouzzerd. The Ministry of Finance's move aims to facilitate tax compliance across a wider segment of the population in Algeria. Minister Bouzzerd's signature on the new directive shows the Ministry's commitment to adjusting financial policies to meet current needs. The decision builds upon previous efforts to streamline tax procedures and manage public finances more effectively.
Implications for Public Accounts
The Ministry of Finance previously directed tax authorities to commence a full operation aimed at writing off uncollectible old tax debts. This initiative set a six-month deadline for the finalization of the process. The Ministry of Finance previously ordered tax authorities to begin a broad operation to drop uncollectible old tax debts, with a deadline of six months to finalize this process. The directive aligns with ongoing efforts to streamline public accounts and enhance financial management by addressing long-standing liabilities that are deemed irrecoverable. This move is part of the Ministry's broader strategy to improve the efficiency of tax administration and ensure the accuracy of financial records. The operation is expected to significantly impact the public accounts by clearing a substantial volume of aged debts, thereby improving fiscal transparency.
