Algeria Sets Conditions and Deadlines for Contesting VAT Refund Decisions in New Amendments

• Amendments clarify the timeline for VAT credit refund requests related to cessation of activity
• Requests must be filed with the final balance sheet
• Tax administration must notify taxpayers of refund decisions via registered letter or mail
• Rejected requests must include clear legal and factual justifications
• Taxpayers have until the last day of the fourth month after notification to appeal
• If no written justification is provided, the appeal period remains open

Source: globaltaxnews.ey.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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