النظام المحاسبي و الجبائي للمهن الحرة في الجزائر : الموثق أنموذجا

الملخص EN

This article addressed the problem of how to regulate accounting at the notary level, as well as the mechanism for the compulsory subjugation of notaries in Algeria.

We found that, in the area of accounting, a notary must keep many records in accordance with the form prescribed by the laws in force.

For the notary's tax system, however, there is a freedom to choose whether it is subject to the single tax system or the real system.

Subject to a number of surveillance procedures, either by the Guardian, represented by the Ministry of Justice, or by the Tax Service.

All in order to ensure the stability of the transactions that the notary formalizes in the form of notary contracts