What people mean by tax clearance
In everyday paperwork, quitus fiscal, situation fiscale à jour or attestation de régularité fiscale all point to the same thing: showing that you have filed your returns and paid your taxes. The document that proves it is the tax roll extract (extrait de rôle). The tax collection office draws it up from the tax position it holds for you. An extract showing no amount outstanding is called cleared (apuré).
Each body is free to name the document it wants. Before you go, reread the request: it says whether you need a tax roll extract, a certificate of existence, or both.
Documents not to mix up
| Document | What it proves | Who issues it |
|---|---|---|
| Tax roll extract (cleared) | Your payment position: no debt if it is cleared | The tax collection office that holds your file |
| Certificate of existence (C20) | That you are registered and your tax file is open | Your tax office |
| Certificate of non-taxation | That a person is not taxed; it does not prove an active business is up to date | Your tax office |
| CNAS and CASNOS up-to-date certificates | That your social security contributions are paid | CNAS and CASNOS, not the tax administration |
| Discharge given to the manager or liquidator | That the partners approve their management | The partners' meeting, unrelated to tax |
What is it for?
A body asking for your tax position wants to be sure you are not leaving a debt to the Treasury. The most common cases:
- Bidding for a public contract or tender: the specifications list the required documents, and proof of tax compliance is often among them.
- Working with a client, a bank or a partner that wants to check your business is compliant.
- Closing your business and removing it from the register: you settle your taxes and keep proof that your position is clear.
- Selling shares or a business, when the other party wants to know the company's tax position before signing.
The condition: being up to date
The collection office only issues a cleared extract if your file shows no debt. Before asking for it, check what must be up to date for your regime:
| Your regime | What must be up to date |
|---|---|
| Company or individual under the real regime | The G n°50 for every month, including nil months; the G n°4 (company) or G n°11 (individual); instalments and balance of tax |
| Individual under the IFU | The G n°12 and G n°12 bis; the IFU paid, at least the 30,000 DA minimum |
| Employer | Tax withheld from salaries (G n°50, or G n°50 ter under the IFU) and the annual salary statement G n°29 |
Getting the tax roll extract, step by step
- 1
Find your collection office
It is the office attached to your tax file: inspection and collection office, local tax centre (CPI), tax centre (CDI) or large companies directorate (DGE), depending on your size and tax address. For a company, it is in principle the office for its registered office or main establishment.
- 2
Bring your file up to date if needed
File missing returns and pay what is still owed. Keep the receipts: they will help if a payment does not show up.
- 3
Ask at the counter
According to the DGI, the extract is issued at the taxpayer's request, based on the tax position held by the collector, who must not require any document. Still bring your NIF (tax ID), an identity document, and a power of attorney if you are not the legal representative.
- 4
Or request it online
If you have joined Jibaya'tic, request the tax roll extract and the certificate of existence (C20) from your account, then track the request under the Tax documents tab.
- 5
Check the document
Company name, NIF, address, period covered and no amount outstanding. Fix any error before you hand in your file to the requesting body, not after.
If the extract shows a debt
An extract that is not cleared is not a dead end. It shows the taxes still to pay. First check they are justified: sometimes a payment has not been allocated or a filed return has not been recorded. Take your filing receipts and payment receipts to the collection office. If the debt is real, pay it, or speak to the collection office about regularising your position, then ask for the extract again.
Plan ahead
For a tender, ask for the extract as soon as the notice is published, not the day before the deadline. Regularising takes time: filing missing returns, paying, then the collection office updating your file. Ask for the CNAS and CASNOS up-to-date certificates at the same time, as they are often required in the same file. And if you have not done so yet, join Jibaya'tic: the online request saves you a trip.
A newly created business may also need this document, for example for its first contract. The DGI lists the tax roll extract request in its section for new taxpayers. Your tax file simply has to be open (G n°8 and NIF) and your first returns up to date.
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