The "TIN" Tax Identification Number

August 05, 2020

Tax number application form

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.







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