Algerian tax legislation provides for several penalties in the event of late filing or non-filing of certain tax declarations. Here is a clear summary of the main fines provided for by the various legal texts.

1️⃣ Late Penalties for the G50 Declaration

• When the G50 declaration is nil, a flat-rate fine of 500 DA applies (Article 364 bis 4 of the Code of Tax Procedures).

2️⃣ Late Filing of Annual Balance Sheets (G2, G4, G11)

In accordance with Article 192 of the Code of Direct Taxes and Assimilated Taxes (CIDTA):

🔹 If the result is a profit

The penalty is calculated on the IRG or Corporate Tax (IBS) due:

• 10% if the delay is ≤ 1 month.
• 20% if the delay is > 1 month and < 2 months.
• 25% if the delay is > 2 months.
• 35% in case of non-filing.

🔹 If the result is a loss (Article 322 of the CIDTA)

• 2,500 DA if the delay is ≤ 1 month.
• 5,000 DA if the delay is > 1 month and < 2 months.
• 10,000 DA if the delay is > 2 months.

3️⃣ Late Payment of Provisional Installments

According to Articles 355 and 356 of the CIDTA:

• A surcharge of 10% applies to each late installment (AP/IRG).
• A surcharge of 10% also applies to IBS installments (Article 402).

4️⃣ Late Filing of the Client Statement (G03 – formerly Form 104)

Article 13 of the 2024 Finance Law and Article 183 bis 2 of the CIDTA provide for the following fines (Article 194-6 b):

• 30,000 DA if the delay is ≤ 1 month.
• 50,000 DA if the delay is > 1 month and < 2 months.
• 80,000 DA if the delay exceeds 2 months.

➡️ In the event of total non-filing, the penalty is 2% of the annual turnover (Article 194-6 a).

➡️ Furthermore, any false declaration in the detailed client table results in a fine of 5,000 to 50,000 DA.

5️⃣ Additional Sanctions (Memorandum 149/MFDGI/2022)

For companies that declare their clients under the generic heading "Various Clients":

• Fine of 1,000 to 10,000 DA for each omission or error.
• Application of an additional margin in retail sales.
• Fine of 50% of the amount of each transaction in case of failure to validate the client's trade register and NIF on official websites.
• Registration of the company in the tax audit program.

⚠️ Note: Taxpayers under the DGE (Directorate of Large Enterprises) are required to declare their clients via the online platform Jibayatic.

6️⃣ Late Filing of the Annual Payroll Declaration (G29)

According to Article 194-8 of the CIDTA (as amended by Article 16 of the 2025 Finance Law):

• A penalty of 5% of the annual payroll applies to employers (natural or legal persons, actual or flat-rate regime) who have not filed the G29 declaration within the allotted time.

Conclusion:

Meeting tax deadlines in Algeria is essential to avoid sometimes very heavy fines, ranging from simple flat rates (500 DA) to penalties calculated on turnover or payroll. Companies must therefore implement rigorous management of their tax obligations, particularly through e-filing on Jibayatic.