If a taxpayer disagrees with an assessment, they may lodge an appeal with the tax authorities against the assessment. In order to appeal, 20% of the challenged assessed tax must be first paid. The remainder is deferred until the tax authorities reach a decision on the appeal. Note, that a non-resident taxpayer must either pay the challenged tax in full prior to appeal, or provide a bank guarantee.
If the taxpayer disagrees with the decision of the appeals process with the tax authorities, they may further appeal by filing an administrative appeal with the Algerian Commissioner of Appeals. The administrative appeal must be filed within 4 month of receiving the decision on the initial appeal. When filing an administrative appeal, the remainder of the challenged tax unpaid can continue to be deferred.