مجلة الاقتصاد والمالية
Volume 11, Numéro 2, Pages 246-259
2025-06-01

Tax And Accounting Treatment Of Imported Purchases Under Algerian Tax Law And Financial Accounting System (supported By A Case Study).



Authors : Aissa Smain .

Abstract

Abstract: This research paper explores the tax and accounting treatment processes for imported purchases to clarify the various taxes and fees applicable to import activities under Algerian tax legislation. Additionally, it presents the accounting treatment for the different stages of the import process, beginning with the opening of a bank domiciliation file, followed by the receipt and customs clearance of goods and concluding with payment to the foreign supplier. This study is supported by a case study analyzing an import file for a commercial company that imported goods for resale in their original state, to bridge theoretical aspects with practical application. The study concludes that the import process requires the involvement of various economic agents to facilitate the operation’s workflow. Moreover, imports are subject to several taxes and fees, including bank domiciliation fees, customs duties, import value-added tax (VAT), solidarity contributions, and withholding tax on imports. The study also finds that, from an accounting perspective, imports are treated as standard purchases, with bank domiciliation fees, import file opening fees, and associated commissions recorded in expense accounts, whereas transport, insurance, transit agent fees, and customs duties are recorded in account 38 (Inventory Purchases) to be included in the cost of the imported goods. Key words: tax treatment, accounting treatment, imported goods, bank domiciliation, documentary. Jel Classification Codes : H25, M41, F10, G24

Keywords

tax treatment ; accounting treatment ; imported goods ; bank domiciliation ; Exchange gains and losses.

Les articles similaires

Accounting And Tax Treatment Of The Agricultural Sector According To The Financial Accounting System And Algerian Tax Legislation (supported By Illustrative Examples) المعالجة المحاسبية والجبائية للقطاع الفلاحي حسب النظام المحاسبي المالي والتشريع الجبائي الجزائري (مدعم بأمثلة توضيحية)

Aissa Smain .  Nacef Mohammed . 
pages 1-16.

أهمية الإفصاح والقياس المحاسبي في القوائم المالية في ظل النظام المحاسبي المالي(scf) وأثره على الممارسات المحاسبية في المؤسسات الاقتصادية The Importance Of Disclosure And Accounting Measurement In The Financial Statements Under The Financial Accounting System Scf And Its Impact On Accounting Practices In Economic Institutions

خلف الله بن يوسف . 
ص 32-50.

The Problematic Of The Accounting And Tax Treatment Of Leasing Transactions In Accordance With The Financial Accounting System Of Small And Medium-sized Enterprises (smes), Comparative Evaluation.

Kheloui Abdallah Chekib .  Bachounda Rafik . 
pages 738-747.

متطلبات الإفصاح عن التحفيزات الجبائية المدرجة في النظام المحاسبي المالي والنظام الجبائي الممنوحة لترقية الصيرفة الإسلامية في الجزائر (دراسة تحليلية) Requirements For Disclosure Of Tax Incentives Included In The Financial Accounting System And Tax System Granted To Promote Islamic Banking In Algeria (analytical Study)

محمد بن حنة .  عمر قمان . 
ص 204-224.

تحليل قائمة المركز المالي ودورها في تقييم الأداء المالي للمؤسّسة في ظل متطلبات النظام المحاسبي المالي - حالة مؤسسة سونلغاز بسطيف- The Role Of Analyzing The Financial Position Statement In Evaluating The Financial Performance Assessment Under The Requirements Of Financial Accounting System- A Case Study That Of The Company Sonelgaz For The Years2020/2021

تريش نجود .  سايح نوال . 
ص 579-590.

Formats de citation