Finance Ministry, Algeria Post Streamline Stamp Duty

Algeria's Ministry of Finance and Algeria Post have formalized an agreement to regulate the collection of stamp duty applicable to apostille certificates. This joint ministerial decision, issued on July 9, 2006, establishes comprehensive procedures for the supply and sale of apostille vignettes, enhancing efficiency in administrative services.

Under the established framework, the sale of an apostille vignette is contingent upon the prior payment of stamp duty. This payment is to be made upon presentation of the applicant's identity document to either a tax collector or an Algeria Post establishment official. In return, the applicant receives a secure, self-adhesive vignette. The competent authority is then responsible for affixing this apostille vignette to the document requiring certification, with the specific amount of the duty determined by current legislation.

To ensure a consistent supply, the General Directorate of Taxes is tasked with providing apostille vignettes to the Bank of Algeria. Subsequently, the wilaya tax directorates are responsible for supplying these vignettes to local postal establishments, based on expressed needs and without requiring advance payment. The agreement also specifies the commission rate on the actual sale proceeds of these vignettes by Algeria Post, further detailing the operational modalities for this streamlined collection process.