Electronic commercial records as evidence in the tax section in Algerian law

Abstract

Through this study, we attempted to examine the methods of controling the electronic commerce transactions and the readiness of the tax administration to determine the actual tax base in the absence of paper support due to changes in the featuresof commercial activity and the increasing of legal challenges , especially executive decree 19/89 which is a delaited text related to electronic commerce, which requires the e- supplier to keep records of electronic commerce transactions and send them to the national commercial register center . This can only be achieved by examining the content of these electronic documents, how they are organized, and revealing the extent of their suitability for proof in the tax material. Accordingly, to complete this study, we followed the descriptive approach with the analysis of legal texts when necessary, as we addressed the content of the tax debt in electronic commerce contracts in the first axis and the validity of commercial records electronic in the second axis, It has been achieved that the legal texts of these records are fully authentic, with the availability of special conditions for their preservation, in addition to the general conditions established for accepting written documents as evidence. However, they remain unclear, requiring detailed provisions, in addition to the emergence of the need to create structures capable of ensuring connectivity and coordination between each of the National Centers. The Commercial Registry, the Tax Administration, and the Bank of Algeria to ensure oversight and determine the true financial positions of taxpayers.