Code Général des Impôts 2022

The General Tax Code (in Arabic and French) contains provisions relating to the tax regime of natural persons, legal persons as well as those having a regional and international character. It sets the rules relating to the base, rates and methods of collection of personal income tax, corporation tax, value added tax, registration fees, local taxes and other direct and indirect taxes levied by the State and local authorities. All this information is brought together in a single document and made available to the general public and therefore constitutes a tool for legal security, tax acceptance and tax attractiveness.