Algeria's Ministry of Finance has published Circular No. 1/ MF/DGI/DLRF/LF 2019 of 20 March 2019, which provides clarification on certain changes made by the Finance Law 2019 in relation to the deduction of certain expenses and interest ({News-2019-01-08/A/2-previous coverage}). The provisions of the circular take effect from 1 January 2019 and apply to expenses incurred as of that date.

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