INTIEAAlgeria · Green tax/ecological taxPolicyIn force

Green tax/ecological tax

Executive Decree No. 09-336 of October 20, 2009, redefines the activities subject to the pollution tax or activities dangerous to the environment. Environmental taxes are established in the 1992 Finance Act, which imposed in Article 117 a tax on activities that pollute or are…

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Country / jurisdiction: Algeria · Year: 1992 · Status: In force · Level: National · Type: Voluntary

Executive Decree No. 09-336 of October 20, 2009, redefines the activities subject to the pollution tax or activities dangerous to the environment. Environmental taxes are established in the 1992 Finance Act, which imposed in Article 117 a tax on activities that pollute or are dangerous to the environment.

The Finance Act of 2000 and 2001 was updated by the Supplementary Finance Act of 2001 which amended Section 189 of the Law relating to the Special Mission Account No. 302-065 and named "FEDEP" (Fund for the Fight against the Environment and Industrial Pollution) to replace the National Environment Fund "FNE".

Official source: https://www.mfdgi.gov.dz/professionnels-ar/identifier-regime-fiscal-ar/regime-fisc-spec-ar/fiscalite-ecologique-ar?highlight=WyJlY29sb2dpcXVlIl0=

المصدر

https://www.iea.org/policies/25832

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