Ministry of Finance Takes a Major Step Forward in Digitalization with TEJ Platform
The Ministry of Finance has taken a significant leap forward in its digitalization strategy with the launch of its new TEJ platform, dedicated to the creation of withholding tax certificates. This platform provides an effective means of cross-checking declarations from various economic agents and detecting fraud and tax evasion.
Key Requirements for Users
To use the platform, legal representatives of legal entities must provide specific data, including their national identity card number or residence permit number. It is essential for these individuals to update this information to avoid technical disruptions that may hinder their access. In case of issues, they should contact the tax control services relevant to their jurisdiction.
Implementation Phases
The implementation of the TEJ platform will be carried out in three phases:
Phase 1 (June 1, 2024)
- Concerns all types of withholding tax on corporate tax and income tax, excluding salaries and wages, as well as capital income paid by financial institutions. Value-added tax (VAT) withholding is also included in this phase.
- Affected taxpayers include those under the jurisdiction of the DGE and DME, as well as accounting professionals and tax advisors.
Phase 2 (January 1, 2025)
- Covers the same withholding taxes as Phase 1, with the addition of taxpayers required to adhere to the electronic declaration system.
Phase 3 (January 1, 2026)
- Includes all withholding taxes and applies to all taxpayers.
Exceptions
The following entities are exempt from this obligation:
- The State
- Local authorities
- Administrative public establishments
This reform marks a crucial step forward in the digitalization of tax collection and will pave the way for more effective tax control policies.