As previously reported, the Algeria Finance Act for 2018 was signed into law on 27 December 2017. Further to the initial report, the Finance Act also includes:
- The introduction of a 1% solidarity contribution on all goods imported for use in Algeria, which is levied in the same manner as customs duties;
- The removal of the DZD 100 million annual revenue threshold for designation as a large company for tax purpose, with new criteria to be issued by the Ministry of Finance (large companies are …