Real Guarantees as a Condition for Obtaining a Deferment of Payment under Article 74 of the Code of Tax Procedures: A Comparative Study

Abstract

Taxation is one of the foremost manifestations of state sovereignty and an essential source of state revenue; its collection continues notwithstanding an administrative or judicial challenge to the basis of assessment. To strike a balance between taxpayers’ rights and the powers of the tax administration, the Algerian legislature has provided for a system of deferment of tax payment until the challenge has been determined. The Finance Act 2017 strengthened this system by permitting real guarantees to be provided alongside financial guarantees, thereby extending the protection afforded to taxpayers. This study examines the concept, conditions, significance, and effect of these guarantees on the deferment of collection, as well as the role of the tax collector in accepting or rejecting them and the possibility of challenging the collector’s decisions before an administrative judge in interim-relief proceedings.