Entreprises

Any shape of company.

SA, SAU, SARL, SARLU , etc…

Taxes:

1/ For a THAT annual < Ar 20 000 000 : Taxes synthetic material (IS), before every March 31st in the taxe office of the exercise place.

2/ For a annual figure business < Ar 20 000 000: taxes synthetic material (IS), before every 31 Mars in the tax office of the exercise place.

  • In May 15th for the exercises going from January till December,
  • In November 15th for the exercises going of July N-1 in June N,
  • Other: 4 months later fence(close) of the exercise.    

3/ For a annual figure business > Ar 200 000 000: tax on the values bought (VAT)

Rate

1/ Taxes synthetic material ( IS): 5 % of the annual figure of affair(business), perception minimum Ar 16 000,

2/ Taxes on income ( IR): 20 % of the annual profit. Perception minimum Ar 100 000 + 5*permil; of the annual figure of business

or Ar 320 000 + 5‰ of THAT.

3/The rate of VAT: 20% of THAT.

Where to pay

1/CA < Ar 200 000 000 Tax office of the exercise place,

2/ CA between Ar 200 000 000 in Ar 4 000 000 000 to the regional Department of Companies (SRE),

3/ CA > Ar 4 000 000 000 in the Direction of Large companies (DGE).

 

Others