{"id":1033,"date":"2024-07-29T08:20:22","date_gmt":"2024-07-29T08:20:22","guid":{"rendered":"https:\/\/fatoura.app\/blog\/?p=1033"},"modified":"2025-04-30T23:29:04","modified_gmt":"2025-04-30T23:29:04","slug":"g50-declaration-fiscale-en-algerie","status":"publish","type":"post","link":"https:\/\/fatoura.app\/blog\/g50-declaration-fiscale-en-algerie\/","title":{"rendered":"G50 : Tout savoir sur cette d\u00e9claration fiscale"},"content":{"rendered":"<div class=\"prose max-w-none sm:prose-sm md:prose-base lg:prose-lg xl:prose-xl\">\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La d\u00e9claration G50 est un formulaire fiscal obligatoire en Alg\u00e9rie, \u00e0 d\u00e9poser aupr\u00e8s de la recette des imp\u00f4ts dans les vingt premiers jours de chaque mois. Ce formulaire permet de d\u00e9clarer plusieurs taxes et imp\u00f4ts, y compris la taxe sur l\u2019activit\u00e9 professionnelle (TAP).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/blog.fatoura.app\/wp-content\/uploads\/2024\/07\/g50_cover_2-1024x576.jpg\" alt=\"g50\n\" class=\"wp-image-1302\" srcset=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2024\/07\/g50_cover_2-1024x576.jpg 1024w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2024\/07\/g50_cover_2-300x169.jpg 300w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2024\/07\/g50_cover_2-768x432.jpg 768w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2024\/07\/g50_cover_2.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Taxes et imp\u00f4ts d\u00e9clar\u00e9s sur la G50<\/strong> :<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le formulaire G50 permet de d\u00e9clarer les taxes et imp\u00f4ts suivants :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>La taxe sur l\u2019activit\u00e9 professionnelle (TAP) : <\/strong><a href=\"https:\/\/www.mfdgi.gov.dz\/professionnels-ar\/calandrier-fiscal-pro-ar\/588-alnzam-alhqyqy\/74-paiement-mensuel-tap-ar\" target=\"_blank\" rel=\"noopener\" title=\"La TAP\">La TAP<\/a>, qui \u00e9tait auparavant une taxe mensuelle sur le chiffre d\u2019affaires des entreprises alg\u00e9riennes, est d\u00e9sormais abrog\u00e9e par la loi de finances pour 2024. En principe, elle n&#8217;est plus due. Toutefois, \u00e0 titre exceptionnel, les contribuables ayant r\u00e9alis\u00e9 des recettes en d\u00e9cembre 2023 devront encore payer la TAP jusqu&#8217;au 20 janvier 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>L&#8217;imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s (IBS)<\/strong> : <a href=\"https:\/\/www.mfdgi.gov.dz\/fr\/professionnels\/services-pro\/regime-reel\/ibs\" target=\"_blank\" rel=\"noopener\" title=\"L'IBS \">L&#8217;IBS <\/a>est un imp\u00f4t destin\u00e9 aux personnes morales soumises au r\u00e9gime du r\u00e9el , il est calcul\u00e9 sur le b\u00e9n\u00e9fice r\u00e9alis\u00e9 par une entreprise durant un exercice comptable .<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>L&#8217;imp\u00f4t sur le revenu global (IRG).<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>La taxe sur la valeur ajout\u00e9e (TVA)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>La taxe parafiscale (TPF)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>Les droits de timbre et d&#8217;autres taxes et imp\u00f4ts<\/strong>: Vous pouvez consulter notre article sur les drots de timbres via ce <a href=\"https:\/\/fatoura.app\/blog\/droit-de-timbre-en-algerie\/\" target=\"_blank\" rel=\"noopener\" title=\"lien\">lien<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>D\u00e9duction de la TVA<\/strong> :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier de la d\u00e9duction de la taxe sur la valeur ajout\u00e9e (<a href=\"https:\/\/www.mfdgi.gov.dz\/professionnels-ar\/calandrier-fiscal-pro-ar\/588-alnzam-alhqyqy\/72-paiement-mensuel-des-acomptes-provisionnel-tva-tic-tpp-ar\" target=\"_blank\" rel=\"noopener\" title=\"TVA\">TVA<\/a>), les contribuables doivent soumettre, soit mensuellement avant le 20 de chaque mois, soit trimestriellement selon <a href=\"https:\/\/www.mfdgi.gov.dz\/fr\/professionnels\/services-pro\/regime-reel\/ibs\" target=\"_blank\" rel=\"noopener\" title=\"la DGI.\">la DGI.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les contribuables n&#8217;ayant pas de taxe \u00e0 payer doivent tout de m\u00eame d\u00e9poser le formulaire G50 en mentionnant \u201cN\u00e9ant\u201d. Un retard dans le d\u00e9p\u00f4t du formulaire peut entra\u00eener une p\u00e9nalit\u00e9 de 500 \u00e0 1500 dinars.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Formulaire G50 en 2024<\/strong> :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cependant le formulaire \u00e0 remplir pour la G50 est d\u00e9sormais le suivant :&nbsp;<a href=\"https:\/\/drive.google.com\/file\/d\/1LeKCT_c3ZfjnhYfK4UZoHyLJWYehaqMx\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\" title=\"Formulaire G50\">Formulaire G50<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0<strong>Sinon, vous avez besoin d\u2019une solution de\u00a0<a href=\"https:\/\/fatoura.app\/blog\/facturation-les-fonctionnalites-du-logiciel-fatoura\/\" target=\"_blank\" rel=\"noreferrer noopener\">facturation gratuite<\/a>\u00a0?<br>\u00a0T\u00e9l\u00e9chargez Fatoura\u00a0<a href=\"https:\/\/fatoura.app\/download\" target=\"_blank\" rel=\"noreferrer noopener\">ici<\/a>, le logiciel de facturation alg\u00e9rien qui vous ressemble.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>La d\u00e9claration G50 est un formulaire fiscal obligatoire en Alg\u00e9rie,<a href=\"https:\/\/fatoura.app\/blog\/g50-declaration-fiscale-en-algerie\/\">Continue reading <span class=\"sr-only\">&#8220;G50 : Tout savoir sur cette d\u00e9claration fiscale&#8221;<\/span><\/a><\/p>\n","protected":false},"author":12,"featured_media":2354,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,21,19],"tags":[],"class_list":["post-1033","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-facturation","category-finance"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/1033","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/comments?post=1033"}],"version-history":[{"count":13,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/1033\/revisions"}],"predecessor-version":[{"id":2355,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/1033\/revisions\/2355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/media\/2354"}],"wp:attachment":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/media?parent=1033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/categories?post=1033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/tags?post=1033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}