The filing office
The form's header: the wilaya tax directorate, your tax office and the tax collection office where you file and pay.
The year just ended. The 2026 G no. 12 bis is due by 20 January 2027.
Left empty: from 1 January (or from the start of activity for a new taxpayer) to 31 December.
The taxpayer
Shown on your tax notices and earlier returns.
Tick the scheme that exempts you. Exempt turnover then goes in the “exempt” column.
The box on the form is ticked. There is no estimate to carry over: the year's IFU is due in full, and never less than the minimum tax (art. 3 bis of the Tax Procedures Code).
Actual and estimated turnover
The year's actual figures, next to what you declared on the G no. 12. If you filled in the G no. 12 on this site, the estimate is already here.
The auto-entrepreneur status has a single line on the form and a minimum tax of DZD 10,000 instead of DZD 30,000.
Production and sale of goods — 5%
Services and other activities — 12%
Activities under auto-entrepreneur status — 0.5%
Profit margin (price-regulated products)
Only if you sell mass-consumption products whose price or margin is regulated or capped. This turnover is not entered in the previous table.
The amount entered on the G no. 12, box III.
Payroll section
Only if you employ staff. Figures for the year declared.
Net income, payment and signature
The last box on page 2 and the “signed at … on …” line.
Turnover less your purchases and expenses for the year, according to your registers.
Checks before filing
Your file
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