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Algeria Circular on Changes in Tax Exemption for Export Operations Generating Foreign Currency

27 February 2018

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Approved Changes

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Algeria

Algeria's tax authority has published Circular No. 02/MF/DGI/DLRF/LF 2018 of 8 February 2018, which concerns changes in the corporate tax exemption for export operations generating foreign currency. The circular provides that the following are no longer eligible for the exemption: Mobile phone telecom operators licensed to operate a telecommunications network; Companies authorized to provide and operate voice over internet protocol (VoIP) networks and related services; and Companies involved in upstream or downstream mining activities in relation to export operations of raw or processed mining products, including activities related to infrastructure, prospecting, exploration, and exploitation. The circular also clarifies the definition...