THE "TIN" TAX IDENTIFICATION NUMBER
REGISTRATION MANAGEMENT PROCEDURES :
• Pursuant to the
provisions of the Finance Law for 2006, the Tax Administration adopted the TIN
as the taxpayer management identifier, replacing the NIS (statistical
identification number).
• The TIN (tax
identification number ) assigned by the tax administration services is
mentioned on magnetic cards or on registration certificates.
• As a general rule, the
TIN has fifteen (15) positions. Nevertheless, it is spread over twenty (20)
positions, when it comes to registering a dismemberment of a legal person or an
administrative entity (Units, Secondary establishments, Secondary entities,
Branches, etc.) thus constituting, a tax subject in its own right.
• The structure of the
TIN differs depending on the category of the taxpayer to be identified. Eight (08)
categories are thus identified, namely:
1) Natural persons.
2) Legal persons.
3) Administrative
entities.
4) Liaison offices of a
foreign company.
5) Legal persons governed
by foreign law.
6) Civil societies,
approved associations, groups of common interest and inter-professional
organizations.mp
7) Professional or
inter-professional agricultural organizations.
8) Diplomatic and
consular representations and entities created under an international
convention.
• The attribution of the
TIN and the edition of the magnetic cards relating thereto concerned during the year 2007, in a first stage, the taxpayers under the Direction of the Large
Enterprises (DGE).
• As part of the
reorganization of foreign trade, the obligation of bank domiciliation and
customs clearance on the basis of the TIN (tax identification number ) was
established and consequently, the TIN (tax identification number ) was
allocated to legal and natural persons activating.
• And following the
introduction of the obligation to hold the TIN for operators and tenderers for
public transactions (Cf. Code of public transactions), the registration and
publication of magnetic cards and certificates of '' TIN (tax identification
number ) registration for legal and natural persons as well as administrative
entities.
• Extension of the TIN
registration to approved taxpayers as part of investment promotion schemes in
all forms all youth project support bodies (ANSEJ, ANGEM, ANDI, CNAC).
• The allocation of the
TIN and the issuance of magnetic cards and registration certificates now
concern the entire census tax population.
• As part of the
simplification of administrative measures and the improvement of the relations
of the Directorate General of Taxes with the public, its services have adopted
a new procedure for managing the registration of taxpayers, in terms of the
TIN.
This consists of the
decentralization at the level of the Wilaya Tax Departments (DTW), of the
edition of the TIN support which is now mentioned, initially, on a registration
certificate issued at their level.
1. The taxpayer
subscribes a request for tax registration against the delivery of an
acknowledgment of receipt.
2. The request is entered
at the level of the managerial service: Tax Inspectorate the Tax Center (ITC),
in accordance with predefined frameworks and designed by the services of the
Directorate of Tax Information and Documentation (DTID).
3. The file containing
the registration application (s), consolidated by Tax Departments )DTW(, is sent, by
electronic sending, to the services of the DID, within a period not exceeding
the following day, to the address
e-mail: did-nif@mf.gov.dz.
4. The file of
registration requests received by the Directorate of Tax Information and
Documentation (DTID), in the absence of anomalies relating to the
identification elements and technical constraints related to electronic
messaging is returned the same day to the concerned Wilaya Tax Departments
(DTW), informed of TIN assigned to the taxpayer (s) concerned.
5. Duplicate TIN
registration certificates are issued, one of which is given to the taxpayer,
via the tax inspectorate or the CDI, and the other is kept in his tax file.
kept at their level.
6. The taxpayer is thus
informed of his TIN, 72 hours after the formalization of his request.
OBSERVATIONS:
• The managing
departments of the Wilaya Tax Departments (DTW) are instructed to reissue the
copies of the TIN certificate, at each request from the taxpayer, in the event
of loss or need, without any supporting document being required;
• Taxpayers reporting to
the Department of Large Enterprises DLE, administrative entities, companies
governed by foreign law, Liaison Offices for foreign companies, diplomatic
entities and associations are supported by the services of the Directorate of
Tax Information and Documentation (DTID) and follow the management procedure.
files to which magnetic tax identity cards are edited.
• The TIN file is also
put online on the web portal created by the Department of Large
Enterprises DGI under the email address:
http://nif.mfdgi.gov.dz. it allows through its consultation the authentication
of the TIN assigned to a given taxpayer which consists of the introduction of
the Tax Identification Number (TIN), the portal will subsequently display the
company name or the surname and first name (s) depending on whether it is a
legal or physical person.
• Popularization actions
have been undertaken in this direction towards the general public and economic
agents by means of press releases and on The General Directorate of Taxes
DGI website, and by sensitizing the partners of the tax administration in this
case, the services of the General Directorate of Customs and the Association of
Banks and Financial Institutions "ABEF".
• An electronic mailbox,
entitled: did- requetes@mf.gov.dz receives complaints from taxpayers regarding
tax registration.
• The tax registration the procedure is popularized by a static and animated descriptive diagram,
available on the website: www.mfdgi.gov.dz. it directs the taxpayer to the
administrative procedures required for tax registration at the tax service
managing your tax file.
II. THE IMPACT OF THE TIN AS A MANAGEMENT TOOL:
• The adoption of
management on the basis of the TIN makes it possible to monitor subjects
(natural and legal persons), in space and in time. it constitutes the bridge
through which the various information, contained in the files, relating to the
professional activities of taxpayers and the elements of their heritage, will
immigrate with a view to their consolidation and cross-referencing.
• The TIN also makes it
possible to speed up the implementation of the various measures to combat tax
fraud through the interconnection and cross-referencing of the various files,
and its integration as an identification element by the institutions and
administrative bodies. , banking and insurance.
1) The TIN: means of managing foreign trade :
• The file of foreign
trade operators is sent to the National Center for Informatics and Statistics
(CNIS) of the customs administration, within 10 days at most following the
attribution of the TIN, insofar as the taxpayer concerned is not subject to
exclusion measures provided for by the provisions of article 29 of the
complementary finance law for 2009, due to its inclusion in the national
register of fraudsters (FNF).
• Banking and customs
procedures relating to foreign trade are carried out on the basis of the Fiscal
Identification Number (TIN), in accordance with the provisions of Article 36 of
the complementary finance law for 2009.
• The TIN file, which
correctly identifies and locates foreign trade operators and the operations
they carry out, is integrated into the customs service information system, the
operator not appearing there cannot carry out his operations. clearance. The
foreign trade operator presenting himself for the completion of customs
procedures only have to enter his TIN and the system automatically integrates
the identification elements transmitted by the Directorate of Tax Information
and Documentation (DTID) services.
• The DGI services
periodically receive the file of foreign trade operations carried out on the
basis of this identifier, which allows better support, in particular, their
dispatching, in a more rapid manner and by management service.
2) The TIN is the means of monitoring fund transfers and managing bank accounts:
• The monthly statements
of fund transfers, made from and to Algeria, established on the basis of the
operators' TIN, is transmitted by the banks. This makes it possible to
understand the operations and to analyze, by cross-referencing the files, the reality of the values declared to customs in relation to the amounts actually
transferred.
• Any opening of a commercial bank account is subject to the holding of the TIN.
3) The TIN: Means of management of the National Fraud File (FNF):
• Integration of the
National Fraud File, established on the basis of the TIN, into the customs
administration information system.
• National Fraud File
(FNF) is made available to the Bank of Algeria for its transmission to banking
organizations for the implementation of the obligation to mention the TIN prior
to any fund transfer, account opening, and payment operation. issuing checks to
non-domiciled third parties;
• The establishment of a
procedure excluding, a priori and automatically, from the file of foreign trade
operators, any person registered with National Fraud File (FNF), in accordance
with the exclusions provided for by article 29 of the Complementary Finance Law
( LFC) for 2009.
4) The TIN: means of managing payments made by public accountants in remuneration of public procurement operations:
• Sending by the public
treasury services, monthly statements retracing the payments made by their
accountants, in remuneration of public procurement operations or simple
invoices whose amounts, established on the basis of the TIN, exceed 1,000,000
DA.
• Establishment in the
public procurement code of the obligation to hold the TIN, as a prerequisite
for submission to a public contract.
• The information
collected and cross-referenced with the files of the Official Bulletin of
Public Operators' Markets (BOMOP) allows the Directorate of Tax Information and
Documentation (DTID) services to have an analysis, in particular on the reality
of income tax returns for this category of taxpayers.
In addition, with a view
to the establishment of the Tax Register and the subordination of real estate
transactions to the obligation of mentioning the NIF, tax registration will be
extended to owners of real estate subject to property taxes.
5) The TIN: Framework of the tax record:
• The Tax Register was
established by the provisions of the 2006 finance law. It should allow the
consolidation of information relating to professional activities and to the
assets of taxpayers (natural and legal persons).
Defined as being the
single centralized tax file, the tax record contains all the information, from
sources internal or external to the tax administration, collected from
administrations and private and public companies and relating to professional
taxation and property taxation. '' a taxpayer for the purposes of a coherent
and non-dispersed use, as well in matters of base, control, recovery and
litigation of taxes, duties, taxes, and royalties. It constitutes the
information revolving around one or more persons: natural or legal.
• Associated with the
National Directory of Tax Population and the TIN, which constitute its
backbone, the tax record allows the implementation of modern management of the
tax administration through a consolidated database. It will thus strengthen the
fight against tax fraud and tax evasion, and the protection of the economy,
particularly in the field of the fight against money laundering, the illicit
transfer of capital from and to Algeria and the fight against economic
and financial crime in all its forms.
The services of the
Directorate General of Taxes are in the process of defining the parameters to
structure the tax record as well as its technical, IT and software supports to
allow flow management, to become a centralized source of information.
III.CONCLUSIONS
The
TIN as a management tool, constituting the main axis of the National Directory
of the Tax Population and the tax record, allows:
•
ensure unique and definitive identification of taxpayers.
•
facilitate taxpayer-identification operations.
•
to locate the real estate assets of natural and legal persons.
•
establish the traceability of commercial and other transactions as well as the
movement of funds from and to Algeria.
•
to understand in real-time, changes in the name, company name, or change in the legal situation of the taxpayer.
•
to monitor subjects (natural and legal persons) in space and time.
As
a result, it was adopted to constitute a vector for managing the flow of
information between the various users and actors of the economic environment to
which the TIN file will be made available which will be used for the
authentication of the tax identity of natural and legal persons and the
consequent supervision of the circuit of their activities.
Thus,
the tax administration has been approached by several organizations, such as
the National Center for Commercial Register (CNRC), the Bank of Algeria, ALGEX,
National Investment Support Agency (ANDI), National Agency to support youth
employment (ANSEJ) etc., with a view to
updating their layout of the TIN file.
All
these entities contain a flow of information of interest to the tax
administration, which should be structured around the TIN. The technical terms
of this provision will be defined later through memoranda of understanding.
