نظام المقاول الذاتي وامتيازاته على ضوء أحكام القانون رقم 22-23

Abstract EN

The Algerian legislator has adopted in accordance with law N.

22-23 on independent workers, a new system of great importance at all levels, as it is a means of exploiting skills in profitable activities within a formal and organized framework.

the legislator singled out the freelance worker, after obtaining the card that gives him this capacity, with a set of privileges to encourage access to this system, whether by taking advantage of simplified accounting or exemption from registration in the commercial register.

the freelancer also enjoys a preferential tax system, and in exchange for this, he will be bound by a set of simple and uncomplicated obligations.