Pharmaceutical institutions in الجزائر (Algeria) are now required to submit a tax status certificate with various files presented to the الوكالة الوطنية للمنتجات الصيدلانية (National Agency for Pharmaceutical Products). This new procedure, aimed at settling dues owed to the public treasury, makes the certificate a fundamental condition for administrative acceptance. The Ministry of Pharmaceutical Industry issued an instruction on May 18, 2026, numbered 44/26, directing pharmaceutical institutions to comply with this requirement. This directive mandates that pharmaceutical institutions attach a tax status certificate to various submissions, establishing it as a prerequisite for administrative processing and approval. The measure is specifically designed to ensure that outstanding financial obligations to the public treasury are addressed by the entities operating within the pharmaceutical sector.
Scope of New Tax Certificate Rule
The new procedure mandates the certificate for various submissions to the الوكالة الوطنية للمنتجات الصيدلانية (National Agency for Pharmaceutical Products). These include pharmaceutical product registration files, medical device accreditation, and the renewal, modification, or transfer of registration and accreditation decisions. Endorsements and licenses that are subject to fees will also fall under this requirement. This full scope ensures that a wide array of regulatory interactions with the agency will now necessitate proof of tax compliance. The National Agency for Pharmaceutical Products will deem any file submitted without the tax status certificate as unacceptable, preventing its processing by the relevant departments. This strict adherence rule shows the importance placed on tax compliance before any administrative action can be taken. The certificate itself will be issued by the Finance and Accounting Directorate of the National Agency for Pharmaceutical Products, centralizing its issuance and verification process.
Grace Period for Compliance
A transitional period of three months has been granted to pharmaceutical institutions in الجزائر (Algeria) to settle any outstanding situations before the tax status certificate becomes fully mandatory for file acceptance. This grace period commences from the date of the instruction's issuance, allowing firms to address potential financial dues. This three-month window is specifically designed to enable pharmaceutical institutions to settle their potential outstanding dues without immediately halting their operations. During this three-month window, institutions may submit files to the الوكالة الوطنية للمنتجات الصيدلانية (National Agency for Pharmaceutical Products) without the tax status certificate, provided that all settlements are completed within the specified deadlines. This provision offers a key opportunity for companies to regularize their financial standing. Once this transitional period expires, the submission of the tax status certificate will become a mandatory condition for the acceptance of any file by the agency, emphasizing the definitive nature of the new requirement.
Legal Framework and Treasury Dues
The new procedure aligns with existing financial legislation. It operates under the provisions of Order No. 21-07, dated June 8, 2021, which constitutes the Supplementary Finance Law for 2021. The requirement also adheres to Law No. 24-08, dated November 24, 2024, identified as the Finance Law for 2025. Both legal instruments specifically address the payment of fees to the public treasury, providing the framework for the pharmaceutical sector's new obligation regarding tax certificates. This legal backing underpins the requirement for companies to demonstrate their tax compliance before receiving approvals for various pharmaceutical products and medical devices. The regulation aims to ensure that pharmaceutical institutions settle their financial responsibilities to the state. This measure is intended to streamline the collection of public funds and reinforce adherence to national financial laws within the pharmaceutical industry, promoting greater transparency and accountability.
