Notifying the third party as a guarantee for the tax debt collection in Algerian legislation

Abstract

In the context of broadening public debt security and guaranteeing taxpayers' rights, the Algerian legislature has approved a number of collection procedures under which collection is either amicable or compulsory as soon as the benefit is due; In particular, compulsory collection includes ordinary and special or exceptional measures of constraint.

One of the most important characteristics of the tax is that it is a monetary withholding directly by the taxpayer to the tax administration legally competent in the collection process, which is entrusted to the public accountant and representative of a taxpayer. Therefore, the legislator has established exceptional rules represented in the compulsory extraordinary proceedings. So that the subject matter of our study relates specifically to the extraordinary procedure of notification to the non-holder (who has been booked) in the collection process.