مجلة دراسات جبائية
Volume 15, Numéro 1, Pages 53-72
2026-07-18
Determining The Value Of The Local Solidarity Tax On Transactions Between Naftal And Its Parent Company Sonatrach: A Study Of Petroleum Products Distributed Via Pipelines For The Years 2024 -2025
Authors : Blidia Wahid . Ghalib Omar . Mbarki Salim .
Abstract
This study aims to shed light on one of the latest tax reforms, namely the Local Solidarity Tax (TLS), which was introduced as a replacement for the Professional Activity Tax (TAP). However, this new tax applies to fossil energy and mining products and came into force starting from the 2024 fiscal year. Given the importance of this type of taxation, especially in terms of the revenues that local authorities, particularly municipalities, will benefit from, this study attempts to explain how this tax is calculated within Sonatrach, with a focus on products distributed and sold to Naftal through pipelines. The study reached an approximate calculation of the taxable base and the amount paid under this tax. It also found that there is no difference between the rate applied under the old tax and the new tax in this company, and that the method of distributing tax revenues has not changed.
Keywords
Local solidarity levy ; Petroleum products ; Professional activity tax
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