What is a tax roll extract in Algeria?

It is the official statement of your tax position as held by the tax collector: assessments put into collection by year and by article, payments made and the balance still due. The DGI states that it is issued at the taxpayer's request on the basis of the tax position held, without the collector having to require any document from that taxpayer.

What is the difference between an extract and a cleared extract?

The tax roll extract describes your account as it stands. It is described as cleared (apuré) when no amount remains due. That is the version banks, public contracting authorities and deregistration files ask for. An extract may also carry a mention that a payment facility has been granted by the collector.

Where should a tax roll extract be requested?

From the tax collector's office that holds your tax file, that is the office shown on your receipts and on your certificate of existence C n°20: tax inspection, tax centre, local tax centre or large taxpayers directorate depending on your situation.

What documents must be provided to obtain a tax roll extract?

The DGI's official page states that the collector must not require any document from the taxpayer, since the extract is issued on the basis of the tax position already held. In practice, bring your identity document and the file identifiers, tax identification number and assessment article number, plus a power of attorney if you are not the legal representative.

How long is a tax roll extract valid?

No general validity period is set by tax regulation. The requesting bodies impose their own requirement, and tender specifications commonly ask for a recent document. Request the extract when you assemble the file, not several months in advance.

How do you clear an extract that shows an outstanding balance?

Three routes exist: pay the balance to the collector, request a payment schedule under article 156 of the tax procedures code, or apply for the rescheduling provided by article 90 of the 2017 finance act for financially distressed companies, supported by a statutory auditor's report in the case of companies.

Does a G50 filed but unpaid appear on the tax roll extract?

Yes. The DGI expressly lists "G50 returns not followed by payment" among the tax debts covered by its clearance schemes. Filing a return without paying the duties leaves an open line that prevents you from obtaining a cleared extract.

Tax Roll Extract in Algeria: obtaining it, reading it, clearing it

The extrait de rôle is the official snapshot of your tax position at a given moment. Banks, contracting authorities and administrative counters ask for it before committing to anything. Here is what it contains, where to request it, what the tax office may or may not demand in exchange, and how to obtain a cleared extract.

Content verified on August 2, 2026Our methodology

ByÉquipe UpGrowth, Experts fiscalité et documents nominatifs DGI

Published on August 2, 2026

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Requesting a tax roll extract, official page

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What is a tax roll extract?

The rôle is the instrument by which the tax administration puts a tax into collection in the name of a given taxpayer. The extrait de rôle is the certified copy of what the tax collector holds on you: the assessments charged to you, the amounts paid, and where applicable the balance still due.

The DGI's official page is explicit on the principle: the tax roll extract is issued at the taxpayer's request on the basis of the tax position held by the collector, who must not require any document from that taxpayer. In other words, the administration draws the information from its own system. A counter that asks you for a full file before issuing the extract is going beyond what the DGI describes. The page is available here: https://www.mfdgi.gov.dz/fr/professionnels/demarches-fiscales

The extract is neither a return nor a certificate of existence. It does not prove that your company is registered, it proves whether or not you are up to date with your tax payments. That explains its use: nobody asks for it to find out who you are, they ask for it to find out whether you owe money to the Treasury.

What a tax roll extract contains

The layout varies with the issuing office, but the useful information is always the same.

Taxpayer identification: name or corporate name, address, tax identification number and assessment article number.
The managing office: wilaya tax directorate, tax centre, local tax centre, inspection or large taxpayers directorate.
The nature of each assessment put into collection, by year and by article: personal income tax, corporate income tax, value added tax, single flat tax and related duties.
The amounts put into collection, the payments already made and the remaining balance for each line.
Any penalties and surcharges, shown separately from the principal.
The clearance mention where the balance is nil, or the mention of a payment facility where a schedule has been granted.

Cleared extract, the distinction that matters

Algerian practice distinguishes the plain extract, which describes the position as it stands, from the cleared extract (extrait de rôle apuré), which certifies that no amount remains due. It is almost always the cleared version that is required in a financing file, a tender file or a deregistration file.

An extract may also be issued with a mention that the taxpayer benefits from a payment facility. That nuance is decisive: a taxpayer who has obtained a schedule from the collector is not in irregular default, they are in an organised settlement. Many companies do not realise they can unblock a file that way rather than waiting until they can pay everything at once.

No general validity period is set by tax regulation. It is the requesting bodies, banks and tender specifications first among them, that demand a recent document. Plan therefore to request the extract when you assemble the file, not several months earlier.

Where and how to request a tax roll extract

The request is made to the office that holds your account, that is the tax collector's office.

Identify your managing office. It appears on your assessment notices, on your receipts and on the certificate of existence série C n°20 issued when your tax file was opened.
Attend the tax collector's office with your identity document, and for a company with the file identifiers: tax identification number and assessment article number.
Make the request. The DGI states that the collector must not require any document from the taxpayer to issue the extract, since the information is already held by the office.
For a legal entity, have the request signed by the legal representative, or provide a power of attorney if the person filing is not the manager.
Collect the extract and check it line by line before slipping it into a file: one badly settled old year is enough to have a bid rejected.
If your office runs the DGI information system, ask it whether the online service is available in your private space, where several nominative documents are made available: https://jibayatic.mf.gov.dz

Who will ask you for a tax roll extract, and why

The tax roll extract has become the default control document in any financial or contractual relationship with an Algerian company. Requesters want an answer to a single question: does this counterparty have outstanding tax debts?

Who asks for it	Why	Version expected
Banks and financial institutions	Assessment of a credit file or a signature commitment	Recent cleared extract
Public contracting authorities	Bid file for a public tender or a consultation	Cleared extract, often less than three months old
CNRC, in a deregistration file	Check of tax regularity before closing the register	Depending on the document required at the counter
Buyer of a business or of company shares	Acquisition due diligence, sizing of the tax liability assumed	Full extract, cleared or not
Support bodies and grant providers	Eligibility for an assistance scheme or a subsidy	Cleared extract
The director, for their own use	Periodic check of the company's tax account	Full extract

How to clear a tax roll extract

An uncleared extract is not corrected, it is settled. Three routes exist, all documented by the DGI on its page about payment facilities: https://www.mfdgi.gov.dz/fr/professionnels/avantages-investissement/facilitations-de-paiement

First route, full payment of the balance to the collector. It is the fastest solution where the amount is manageable, and the account is settled the same day.

Second route, a payment schedule. Any taxpayer unable to settle the whole of a tax debt in a single payment may request one from the tax collector. Paragraph 1 of article 156 of the tax procedures code states that the grant is subject to a request from the taxpayer, which is not subject to any formal condition and may be made in writing or orally. A written request must be accompanied by evidence of the difficulties relied on, together with the proposed timetable and the initial payment offered.

Third route, rescheduling of the debts of financially distressed companies under article 90 of the 2017 finance act. It aims at a waiver of penalties after staged payment of the tax debts due. For companies, the supporting documents must be backed by a statutory auditor's report establishing the financial difficulties as they appear from the accounting data.

One methodological point: before paying, have the origin of each line reconstructed. A debt may come from a return filed without payment, from an ex officio assessment following a missing return, or from an audit adjustment. The treatment differs, and some lines are challenged rather than paid.

The mistakes that lose a file

Requesting the extract the day before submitting a file. If a line appears, you no longer have time to clear it and you lose the tender or the credit.
Confusing the tax roll extract with the certificate of existence série C n°20. The first speaks of debts, the second proves that the tax file was opened and carries the assessment article number.
Believing that a filed return is enough. The DGI expressly lists "G50 returns not followed by payment" among tax debts: filing without paying leaves a trace on the extract.
Overlooking old years. An assessment put into collection several financial years ago stays on the extract until it is settled or taken over by a scheme.
Waiting until you can pay everything. The schedule under article 156 of the tax procedures code exists precisely to avoid deadlock, and the request is subject to no formal condition.
Neglecting consistency across documents. A cleared extract attached to a file where returns are missing immediately draws the managing office's attention.

Official resources

DGI page on nominative documents, describing the tax roll extract, the certificate of non-taxation, the certificate of existence C n°20 and the tax residence certificates: https://www.mfdgi.gov.dz/fr/professionnels/demarches-fiscales

DGI filing and payment portal: https://jibayatic.mf.gov.dz

Taxpayers' private space on the DGI public portal: https://mfdgi.gov.dz/portailpublic

Official website of the Directorate General of Taxes: https://www.mfdgi.gov.dz/fr/

À noter

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

Aucun document c'est ce que le receveur doit exiger de vous pour délivrer un extrait de rôle, selon la fiche officielle de la DGI. Si on vous réclame un dossier complet, c'est qu'il y a un malentendu à lever.

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