What is a quitus fiscal in Algeria?

It is a term of usage, not an official form. Depending on the context it refers to a cleared tax roll extract, a certificate série C n° 20 carrying the mention that the cessation balance sheet or the G12 bis was filed, a tax position certificate for a transfer of funds abroad, or a certificate of existence. The DGI's nominative documents page contains no heading called quitus fiscal.

Which document is needed to close a company?

A certificate série C n° 20 with a cessation mention. Under the real regime it is issued on receipt of the cessation balance sheet filed with the assessment office. Under the Single Flat Tax, a copy of the final G n°12 bis return filed with the collector and showing the turnover or professional income realised must accompany the cessation declaration.

Is tax clearance required to deregister from the commercial register?

The two administrations do not name the document the same way. The DGI issues a C n° 20 certificate carrying the mention that the exit return was filed. The Ministry of Trade list mentions a tax position certificate issued by the tax services. Have your CNRC counter confirm the expected wording before paying the deregistration fees.

How much are the commercial register deregistration fees?

The list published by the Ministry of Trade indicates a receipt for deregistration fees of 1,200 DA for an individual and 2,080 DA for a legal entity. Those fees cover the commercial register formality and are separate from your position with the tax administration.

Can clearance be obtained with tax debts outstanding?

A cleared tax roll extract presupposes by definition that no amount remains due. If a balance appears, settle it or ask the tax collector for a payment schedule under article 156 of the tax procedures code: the request is subject to no formal condition and may be made in writing or orally.

Does the C n°20 certificate of existence count as clearance?

No. The certificate of existence proves that the tax file is open and carries the assessment article number allocated to the taxpayer. It says nothing about amounts due. The same medium, série C n° 20, is used for the cessation certificate, but with a specific mention added by the assessment office.

Tax Clearance in Algeria: which document to ask for, and from whom

Nobody issues a piece of paper called a "quitus fiscal". Depending on the context, the term covers three distinct documents that the tax administration issues under other names. Here is which one to request when you close a company, transfer funds abroad or assemble a tender file, and what the DGI actually requires in each case.

Content verified on August 2, 2026Our methodology

ByÉquipe UpGrowth, Experts fiscalité, cessation d'activité et radiation

Published on August 2, 2026

Vous êtes prêt ?

Set up your Algerian company end to end with UpGrowth

Articles of association, commercial registry, NIF and domiciliation, one contact

Set up your Algerian company end to end with UpGrowth

Official online service

Requesting nominative documents, clearance and certificates

Official DGI tax formalities page · Opens in a new tab

Open the official service

Also availableOrder of 3 April 2021, funds transfer tax certificateOfficial Gazette of the Republic of Algeria

"Quitus fiscal" is not an official form

In everyday business language, a quitus fiscal means proof that the company or its director is in good standing with the tax administration. The phrase is universally understood, yet it matches no form issued by the Directorate General of Taxes. The official page listing the documents issued to taxpayers simply has no such heading: https://www.mfdgi.gov.dz/fr/professionnels/demarches-fiscales

What the administration issues are precisely named nominative documents, each answering a different question. Asking a counter for "a clearance" therefore risks getting the wrong paper, or being told the request does not exist.

The right method is to start from the intended use. What must the document do: close a file, move money, prove the absence of debts, or prove the very existence of the tax file? The answer determines which form to ask for.

Which document matches your need

Four documents cover almost every situation in which people speak of tax clearance. They are neither interchangeable nor issued by the same offices.

Your need	Document to request	Where	What it proves
Prove the absence of tax debts	Tax roll extract, cleared	Tax collector's office	No amount remains due on the account
Close the company and deregister from the commercial register	Certificate série C n°20 with a cessation mention	Managing assessment office	The cessation balance sheet or the G12 bis has been filed
Transfer funds abroad	Tax position certificate for the amounts being transferred	Territorially competent tax services	The tax position of the transferred amounts is regular
Prove the existence of the tax file	Certificate of existence série C n°20	Inspection, CDI, CPI or DGE	The file is open and carries an assessment article number
Prove the absence of taxation	Certificate of non-taxation	Managing office	The applicant is not taxed over the period concerned

End-of-activity clearance: the C n°20 cessation certificate

This is the most common meaning. When a company ceases trading and wants to deregister from the commercial register, it needs a document proving that the tax side has been settled. The DGI sets out the procedure precisely, and it differs by regime.

For taxpayers under the real regime, the cessation balance sheet must be filed with the assessment services they report to, which counts as the request for the cessation certificate. On receipt of that balance sheet the assessment office issues a certificate série C n° 20 carrying the mention that the taxpayer has filed the cessation balance sheet for the purposes of deregistration from the commercial register.

For taxpayers under the Single Flat Tax, a copy of the final return série G n°12 bis filed with the tax collector's office must be attached to the cessation declaration, and that return must show the turnover or professional income actually realised. The assessment office then issues a certificate série C n° 20 carrying the mention that the taxpayer has filed the final G n°12 bis return for the purposes of deregistration.

One practical consequence for flat-rate taxpayers: the G12 bis is not merely an annual obligation, it is the exit key. Without it, the certificate is not issued and deregistration does not move forward.

Mind the gap between the two administrations

One point deserves a warning, because it costs directors entire days when closing a company. The DGI describes the exit document as the certificate série C n° 20 carrying the mention that the cessation balance sheet or the G12 bis was filed.

The list of deregistration documents published by the Ministry of Trade, for its part, mentions for both individuals and legal entities a tax position certificate issued by the tax services. It also indicates a receipt for deregistration fees of 1,200 DA for an individual and 2,080 DA for a legal entity, to which a company must add the notarised dissolution deed, a copy of the dissolution notice published in the official bulletin of legal announcements and in a national daily, and the original commercial register extract. The official list is here: https://www.commerce.gov.dz/fr/radiations-personnes-physiques-et-morales

In practice: go to the assessment office and ask for the C n° 20 certificate with the cessation mention as the DGI describes it, and have the CNRC counter confirm the wording it expects before paying the deregistration fees. Both lists target the same check, but they do not call it by the same name.

Transfer clearance: the tax position certificate within 7 days

The second meaning is specific to international operations. Any transfer of funds abroad for the benefit of non-resident persons gives rise to a declaration filed with the territorially competent tax services, for each transfer operation.

A tax position certificate covering the amounts to be transferred abroad, drawn up in accordance with the model set out in annex II to the relevant order, is given to the declarant by the territorially competent tax services within the legal period of seven (7) days from the date on which the transfer declaration was filed.

The legal basis cited by the DGI is article 182 ter of the direct taxes code, together with the order of 20 Chaabane 1442 corresponding to 3 April 2021 on the arrangements for filing the prior declaration for transfers of funds abroad for the benefit of individuals or entities not resident in Algeria, and for the issuance of the related tax certificate. The text is published in the Official Journal: https://www.joradp.dz/FTP/jo-francais/2021/F2021053.pdf

Documents required by type of transfer

The fund transfer declaration form is downloadable from the DGI website. The supporting documents vary with the operation.

Works contracts: the form duly completed and signed off by the recipient of the funds or by the project owner as the case may be, a copy of the invoices or of the statements domiciled with the bank or any equivalent document evidencing the purpose of the transfer, and a copy of the transfer order or treasury mandate issued by the project owner.
Service contracts: the completed and signed form, a copy of the invoices domiciled with the bank or any equivalent document, and a copy of the transfer order or treasury mandate as applicable.
Dividends: the form completed and signed off by the distributing entity, a copy of the minutes of the general meeting of shareholders or partners duly signed by the authorised bodies which ruled on the allocation of the year's results, and evidence of payment of the tax on dividends, subject to treaty provisions that may provide for reduced rates or exemptions.
Directors' fees and shares of profit: the form completed and signed off by the distributing entity, a certified copy of the minutes of the general meeting setting the amounts, a breakdown table per director, and evidence of payment of the related income tax.
Proceeds of disposal, cessation or liquidation: the form signed off by the legal representative, a copy of the minutes of the meeting which ruled on the operation, a copy of the disposal, cessation or liquidation deed, the final closing balance sheet in the event of full liquidation, and evidence of payment of registration duties.

How to obtain your document, step by step

Qualify the need. Company closure, fund transfer, tender file or proof of existence: each case calls for a different document.
Identify the right office. The certificate of existence and the cessation certificates are requested from the office managing the tax file, whether tax inspection, tax centre, local tax centre or large taxpayers directorate. The tax roll extract is requested from the collector.
Prepare the filing prerequisite. For a cessation under the real regime, that is the cessation balance sheet. For a cessation under the IFU, that is the G12 bis filed with the collector and showing the turnover realised.
Settle or organise the debt. If the tax roll extract shows an outstanding balance, pay it or ask the tax collector for a payment schedule: https://www.mfdgi.gov.dz/fr/professionnels/avantages-investissement/facilitations-de-paiement
File the request and track the deadline. For the fund transfer certificate, the DGI states a legal period of seven days from the filing of the declaration.
Check the wording of the document issued. It is the mention carried by the certificate, not its general title, that unlocks the next counter.

The mistakes that block a closure

Asking for "a tax clearance" without stating the use. The counter cannot guess whether you need a tax roll extract, a C n°20 or a transfer certificate.
Trying to deregister before filing the exit return. Under the real regime that is the cessation balance sheet, under the IFU the G12 bis: without that filing, no certificate.
Forgetting that the G12 bis must show the turnover or income realised. An incomplete return does not meet the condition set by the DGI.
Underestimating the seven-day period for the transfer certificate. It runs from the filing of the declaration, not from the first visit to the counter.
Leaving a balance on the tax roll extract in the belief that closure will erase it. A tax debt survives the cessation of activity.
Confusing deregistration fees with tax liabilities. The 1,200 DA or 2,080 DA published by the Ministry of Trade cover the commercial register formality, not your position with the tax administration.

À noter

Bookkeeping and monthly filings (G50, tax calendar) handled for you

7 jours c'est le délai légal de remise de l'attestation de situation fiscale pour un transfert de fonds, à compter du dépôt de la déclaration. Encore faut-il déposer le bon dossier au bon service.

Ask for a quote on WhatsApp, answer within 4 working hours