A study day was organized this Friday in the 4th courtroom of the Boufarik court under the theme: “Procedural rules relating to tax fraud and evasion offenses.”
This meeting brought together several expert officials in the field, including jurists such as court presidents, judges, prosecutors, as well as representatives from the commerce directorates and tax services of Blida Province. The objective was to exchange ideas and debate the legal framework applicable to tax fraud and evasion offenses, in accordance with the latest amendments to the new law.
This meeting also allowed experts to examine complex cases raised by participants, as well as the means to address them.
In his speech, Abdelmadjid Djebbari, Attorney General at the Blida Court of Appeal, highlighted the crucial role of tax collection in financing public finances and supporting economic development.
“Taxes constitute the main source of state budget revenue, which requires their protection through precise legal texts and effective deterrence mechanisms,” the Attorney General stated. According to him, the Algerian legislator has paid particular attention to combating tax fraud, regulating pursuit procedures and the initiation of public action according to specific guidelines.
“These guidelines respect, on the one hand, the principle of legality and the rule of law and, on the other hand, guarantee the protection of the public treasury’s rights without infringing on taxpayers’ fundamental rights,” the speaker reminded.
He also emphasized the procedural framework for public prosecutions, which, according to him, has undergone significant evolution following recent amendments to the penal procedure code, particularly those relating to the requirement of a prior complaint for certain economic and financial offenses.
For Mr. Djebbari, this approach demonstrates a clear willingness to improve the effectiveness of the fight against tax fraud and evasion, while preserving taxpayers’ legal safeguards. “It thus allows for balancing the protection of public funds with respect for the principles of legality and due process,” he indicated.
The speaker also mentioned articles 89 and 90 of the 2026 finance law, which amend article 104 of the tax procedure code, particularly regarding compliance with the law by financial and penal services, as well as the withdrawal of a complaint, which results in the cancellation of proceedings, in accordance with general rules.
This day was marked by several expert interventions, such as that of Mourad Noui, prosecutor at the Boufarik court, who presented a report entitled “Procedural Rules Relating to Tax Fraud and Evasion Offenses,” or Wahiba Si Larbi, head of the Blida local tax center at the Blida tax directorate, who spoke on the theme “Types of On-Site Control and Monitoring to Detect Tax Offenses.”