The Ministry of Finance has significantly expanded the scope of beneficiaries eligible for the exceptional procedure for voluntary tax settlement, now including both natural and legal persons. This key decision, aimed at fostering greater tax compliance and streamlining administrative processes, was formally enacted through a new ministerial decree. The decree was personally signed by the Minister of Finance, Abdelkrim Bouzered, showing the importance and official backing of this initiative.
The new decree specifically addresses individual tax assessments issued against natural and legal persons during the year 2026. These assessments must stem from tax audit operations that were conducted either during 2026 or in prior periods, ensuring a clear scope for eligibility. This expansion represents a key step in the Ministry's ongoing efforts to modernize the nation's tax framework. A decree dated June 3, 2026, corresponding to 17 Dhu al-Hijjah 1447 in the Islamic calendar, was officially featured in the latest issue of the Official Gazette, marking its formal promulgation. The measure is set for full publication in the Official Gazette of the People’s Democratic Republic of Algeria, making its provisions legally binding and accessible to all relevant parties.
New Decree Details and Implications
This new decree serves as a key supplement to a previous decree, dated 6 Ramadan 1447, which corresponds to February 24, 2026. The earlier decree had established the foundational methods and procedures for applying the exceptional procedure for voluntary tax settlement. The latest enactment specifically amends Article 2 of the February 24, 2026 decree by incorporating a new, significant paragraph, thereby broadening the scope of the original mandate.
The newly added paragraph plays a critical role by explicitly specifying that natural and legal persons, as outlined in Article 3 of the original decree, are now eligible to benefit from this exceptional procedure. This inclusion is a key aspect of the Ministry's strategy to engage a wider segment of taxpayers in resolving outstanding tax matters. Eligibility for participation in this voluntary tax settlement scheme is contingent upon individual tax assessments that were issued during the year 2026. These assessments must be directly related to tax audit operations that were conducted either during 2026 or in prior periods, providing a clear temporal framework for the eligible debts. This targeted approach ensures that the settlement procedure addresses specific, recent tax audit findings.
Related Debt Cancellation Initiatives
In a parallel and equally significant development, a second decree was also published in the latest Official Gazette. This decree amends the aforementioned decree dated February 24, 2026, which outlines the methods for canceling tax debts recorded during 2011 and earlier, as well as for clearing debts spanning from 2012 to 2025. This new decree specifically mandates the cancellation of Article 8 provisions from the February 24, 2026 decree, indicating a refinement in the approach to tax debt management.
Prior to these latest legislative updates, the Ministry of Finance had already directed tax authorities to commence an operation aimed at dropping old uncollectible tax debts. This proactive initiative was designed to address long-standing financial liabilities that were deemed irrecoverable. A maximum deadline of six months was set for finalizing the process of dropping these old tax debts, emphasizing the urgency and commitment to swift resolution. The primary objective of this full measure is to clean public accounts of debts that were recorded up to and including the year 2011, thereby improving the accuracy and health of the national financial records. This strategic move aims to remove obsolete entries and focus resources on more current and collectible revenues.
Broader Financial Goals and System Modernization
The Ministry of Finance aims to streamline tax administration and enhance compliance across the board through these expanded measures. The initiatives are meticulously designed to improve the collection process for outstanding tax revenues while simultaneously addressing the burden of uncollectible debts that have historically encumbered public accounts. By allowing a broader range of entities to participate in the voluntary settlement procedure, the Ministry seeks to foster a more cooperative and transparent tax environment, moving away from protracted disputes.
This full approach is specifically intended to reduce the administrative complexities and resource drain associated with long-standing tax disputes and the management of aged debts. The overall strategy reflects a deep-seated commitment to modernizing the tax system, making it more efficient, equitable, and responsive to the needs of both the state and taxpayers. According to officials, these reforms are part of a larger vision to strengthen fiscal governance and ensure the financial stability of the People’s Democratic Republic of Algeria.
