algeria-vat

name	algeria-vat
description	Use this skill whenever asked to prepare, review, or classify transactions for an Algeria TVA (Taxe sur la Valeur Ajoutee) return (G50 declaration) for any client. Trigger on phrases like "prepare TVA return", "Algeria VAT", "G50 declaration", "declaration TVA", "DGI return", or any request involving Algeria VAT filing. Also trigger when classifying transactions for TVA purposes from bank statements, invoices, or other source data. This skill covers Algeria only and standard TVA-registered businesses under the regime reel. IFU (forfaitaire) taxpayers, hydrocarbon-sector entities, military procurement, and special conventions are in the refusal catalogue. ALWAYS read this skill before touching any Algeria TVA work.
license	AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
metadata	{"source":"openaccountants","jurisdiction":"INTL","category":"tax","quality":"source-cited draft","openaccountants_url":"https://openaccountants.com/skills/algeria-vat","obligation":"CT"}

Algeria TVA Return Skill (G50 Declaration) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Read this whole section before classifying anything.

Field	Value
Country	Algeria (People's Democratic Republic of Algeria)
Standard rate	19% (taux normal)
Reduced rate	9% (taux reduit: basic foodstuffs, pharmaceuticals, agricultural inputs, tourism/hotel, IT equipment, renewable energy)
Exempt supplies	Bread, semolina, flour, fresh milk, financial services (interest), medical (public), education, exports (exempt with right to deduct)
Return form	G50 (Serie G50 monthly declaration — includes TVA, TAP, and withholding sections)
Filing portal	https://jibayatic.mf.gov.dz (Jibayatic)
Authority	Direction Generale des Impots (DGI)
Currency	DZD (Algerian Dinar) only
Filing frequency	Monthly (regime reel); IFU taxpayers do not file TVA
Deadline	20th of the month following the period
Contributor	Open Accountants Skills Registry
Validated by	Pending — requires validation by a licensed commissaire aux comptes in Algeria
Validation date	Pending

Key G50 TVA lines (the lines you will use most):

Line	Meaning
1	CA taxable a 19% (standard-rated sales net)
2	CA taxable a 9% (reduced-rated sales net)
3	CA exonere (exempt supplies net)
4	Exportations (export sales net, exempt with deduction)
5	Total CA (derived: 1+2+3+4)
6	TVA collectee a 19% (output TVA on Line 1)
7	TVA collectee a 9% (output TVA on Line 2)
8	TVA sur autoliquidation (reverse charge output)
9	Regularisations (adjustments)
10	Total TVA brute (derived: 6+7+8+9)
11	TVA sur achats de biens et services (input TVA on operating purchases)
12	TVA sur immobilisations (input TVA on capital goods)
13	TVA sur importations (customs TVA)
14	TVA autoliquidation input (reverse charge input)
15	Exclusions (blocked items)
16	Total TVA deductible (derived: 11+12+13+14-15)
17	TVA due (derived: 10-16)
18	Precomptes (advance TVA withholdings received)
19	Credit reporte (prior period credit)
20	TVA a payer / Credit (derived: 17-18-19)

Conservative defaults:

Ambiguity	Default
Unknown rate on a sale	19%
Unknown TVA status of a purchase	Not deductible
Unknown counterparty country	Domestic Algeria
Unknown business-use proportion	0% recovery
Unknown blocked-input status	Blocked
Unknown whether transaction is in scope	In scope
Unknown SaaS billing entity	Reverse charge from non-resident (Line 8/14)

Red flag thresholds:

Threshold	Value
HIGH single-transaction size	DZD 5,000,000
HIGH tax-delta on a single conservative default	DZD 500,000
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net TVA position	DZD 10,000,000

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Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the month in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Algerian or international business bank: BNA, BEA, CPA, BADR, BDL, Societe Generale Algerie, AGB, Natixis Algerie, Al Baraka, or any other.

Recommended — sales invoices for the period, purchase invoices for any input TVA claim above DZD 500,000, the client's NIF (Numero d'Identification Fiscale) in writing.

Ideal — complete invoice register, prior period G50, reconciliation of credit reporte (Line 19).

Refusal policy if minimum is missing — SOFT WARN. If no bank statement is available at all, hard stop. If bank statement only without invoices, proceed but record in the reviewer brief: "This G50 was produced from bank statement alone. The reviewer must verify that input TVA claims above DZD 500,000 are supported by compliant invoices with valid NIF and that all reverse-charge classifications match the supplier's invoice."

Algeria-specific refusal catalogue

R-DZ-1 — IFU (forfaitaire) taxpayer. Trigger: client is under the Impot Forfaitaire Unique regime (turnover below DZD 15,000,000). Message: "IFU taxpayers do not file TVA. They pay the Impot Forfaitaire Unique instead. This skill covers regime reel TVA only. If you have exceeded the DZD 15,000,000 threshold, you must register for TVA and switch to regime reel."

R-DZ-2 — Hydrocarbon sector. Trigger: client operates in oil/gas exploration, production, or pipeline transport under the Hydrocarbons Law No. 19-13. Message: "Hydrocarbon-sector entities have a specific tax regime under the Hydrocarbons Law. Standard TVA rules do not apply. Please escalate to a specialist."

R-DZ-3 — Military procurement. Trigger: client supplies goods or services to the Algerian military under a defence contract. Message: "Military procurement contracts have specific TVA exemptions and conventions. Out of scope."

R-DZ-4 — Partial exemption (prorata). Trigger: client makes both taxable and exempt supplies and the exempt proportion is material. Message: "Your input TVA must be apportioned using the prorata formula under Code TCA Art. 34. The annual prorata calculation requires the full-year turnover mix. Please use a commissaire aux comptes to determine the prorata rate before input TVA is claimed."

R-DZ-5 — ANDI investment incentive capital goods. Trigger: client holds an ANDI investment certificate and claims TVA exemption on imported capital goods. Message: "ANDI investment incentives require verification of certificate validity and scope. Flag for reviewer."

R-DZ-6 — Special conventions. Trigger: client operates under a bilateral tax convention or special agreement with the Algerian government. Message: "Special conventions are outside this skill. Escalate to a qualified practitioner."

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Section 3 — Supplier pattern library (the lookup table)

This is the deterministic pre-classifier. When a transaction's counterparty matches a pattern in this table, apply the treatment directly.

How to read this table. Match by case-insensitive substring on the counterparty name as it appears in the bank statement. If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules in Section 5.

3.1 Algerian banks (fees exempt — exclude)

Pattern	Treatment	Notes
BNA, BANQUE NATIONALE D'ALGERIE	EXCLUDE for bank charges/fees	Financial service, exempt
BEA, BANQUE EXTERIEURE D'ALGERIE	EXCLUDE for bank charges/fees	Same
CPA, CREDIT POPULAIRE D'ALGERIE	EXCLUDE for bank charges/fees	Same
BADR, BDL, CNEP	EXCLUDE for bank charges/fees	Same
SOCIETE GENERALE ALGERIE, SGA	EXCLUDE for bank charges/fees	Same
AGB, GULF BANK ALGERIE	EXCLUDE for bank charges/fees	Same
AL BARAKA, NATIXIS ALGERIE	EXCLUDE for bank charges/fees	Same
INTERETS, INTEREST, AGIOS	EXCLUDE	Interest income/expense, exempt
PRET, CREDIT, EMPRUNT	EXCLUDE	Loan principal movement, out of scope

3.2 Algerian government and regulators (exclude entirely)

Pattern	Treatment	Notes
DGI, DIRECTION GENERALE DES IMPOTS	EXCLUDE	Tax payment, not a supply
TRESOR PUBLIC	EXCLUDE	Government payment
DOUANES, DIRECTION DES DOUANES	EXCLUDE for duty, but check for customs TVA (Line 13)
CNAS, CASNOS	EXCLUDE	Social security, out of scope
CNRC, REGISTRE DE COMMERCE	EXCLUDE	Registration fee, sovereign act
ANDI, ANADE	EXCLUDE	Government agency fee

3.3 Algerian utilities

Pattern	Treatment	Line	Notes
SONELGAZ, SONALGAZ	Domestic 19%	11	Electricity and gas — operating expense
SEAAL, ADE	Domestic 9%	11	Water supply — reduced rate
ALGERIE TELECOM, AT, MOBILIS	Domestic 19%	11	Telecoms — overhead
DJEZZY, OOREDOO	Domestic 19%	11	Mobile telecoms

3.4 Insurance (exempt — exclude)

Pattern	Treatment	Notes
SAA, CAAR, CAAT, CASH ASSURANCES	EXCLUDE	Insurance, exempt
ALLIANCE ASSURANCES, SALAMA	EXCLUDE	Same
ASSURANCE, TAAWIN	EXCLUDE	All exempt

3.5 Post and logistics

Pattern	Treatment	Line	Notes
ALGERIE POSTE	EXCLUDE for standard postal	Universal postal service, exempt
DHL ALGERIE, FEDEX, UPS	Domestic 19%	11	Express courier, taxable
EMS ALGERIE	Domestic 19%	11	Express postal, taxable

3.6 Fuel and transport

Pattern	Treatment	Notes
NAFTAL	Domestic 19% for fuel (if business vehicle not blocked)	Check vehicle type
ETUSA, TRAMWAY	EXCLUDE or 0%	Public transport
AIR ALGERIE (domestic)	Domestic 9%	Tourism/transport reduced rate
AIR ALGERIE (international)	EXCLUDE / export	International flights

3.7 Food retail (blocked unless hospitality business)

Pattern	Treatment	Notes
UNO, ARDIS, PROMY CASH, HYPERMARCHE	Default BLOCK input TVA	Personal provisioning unless hospitality
RESTAURANT, CAFE, TRAITEUR	Default BLOCK	Entertainment blocked under Code TCA Art. 30

3.8 SaaS — non-resident suppliers (reverse charge, Line 8/14)

Pattern	Billing entity	Line	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE) or Google LLC (US)	8/14	Reverse charge — autoliquidation
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE) or US	8/14	Reverse charge
ADOBE	Adobe Systems (IE or US)	8/14	Reverse charge
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	8/14	Reverse charge
ZOOM	Zoom Video Communications (US)	8/14	Reverse charge
SLACK, ATLASSIAN, NOTION	Various non-resident	8/14	Reverse charge
ANTHROPIC, OPENAI, CHATGPT	US entity	8/14	Reverse charge
AWS, AMAZON WEB SERVICES	Various	8/14	Reverse charge

3.9 Payment processors

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing fees, financial service
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same

3.10 Professional services (Algeria)

Pattern	Treatment	Line	Notes
NOTAIRE, MAITRE, HUISSIER	Domestic 19%	11	Deductible if business purpose
EXPERT COMPTABLE, COMMISSAIRE	Domestic 19%	11	Always deductible
AVOCAT, CABINET D'AVOCATS	Domestic 19%	11	Deductible if business legal matter

3.11 Payroll and social security (exclude entirely)

Pattern	Treatment	Notes
CNAS, CASNOS	EXCLUDE	Statutory social security
SALAIRE, PAIE, VIREMENT PERSONNEL	EXCLUDE	Wages, out of scope
IRG, IMPOT SUR LE REVENU	EXCLUDE	Income tax

3.12 Internal transfers and exclusions

Pattern	Treatment	Notes
VIREMENT INTERNE, TRANSFER PROPRE	EXCLUDE	Internal movement
DIVIDENDE	EXCLUDE	Dividend, out of scope
REMBOURSEMENT PRET	EXCLUDE	Loan repayment, out of scope
RETRAIT DAB, RETRAIT ESPECES	Ask	Default exclude; ask what cash was spent on

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Section 4 — Worked examples

These are six fully worked classifications drawn from a hypothetical bank statement of an Algeria-based self-employed IT consultant.

Example 1 — Non-resident SaaS reverse charge (Notion)

Input line: 05.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; DZD 2,160

Reasoning: Notion Labs Inc is a US entity (Section 3.8). No TVA on the invoice. This is a service received from a non-resident. The Algerian client applies autoliquidation under Code TCA Art. 14. Both output TVA (Line 8) and input TVA (Line 14) must be reported. Net effect zero for fully taxable business.

Output:

Date	Counterparty	Gross	Net	TVA	Rate	Line (input)	Line (output)	Default?	Question?	Excluded?
05.04.2026	NOTION LABS INC	-2,160	-2,160	410	19%	14	8	N	—	—

Example 2 — Standard domestic sale at 19%

Input line: 10.04.2026 ; SARL TECHNOSOFT ; CREDIT ; Invoice 2026-041 IT consulting April ; +500,000 ; DZD

Reasoning: Incoming payment from an Algerian company for IT consulting. Standard-rated at 19%. Report net in Line 1, output TVA in Line 6. The gross amount includes TVA: net = 500,000 / 1.19 = 420,168. TVA = 79,832.

Output:

Date	Counterparty	Gross	Net	TVA	Rate	Line	Default?	Question?	Excluded?
10.04.2026	SARL TECHNOSOFT	+500,000	+420,168	79,832	19%	1/6	N	—	—

Example 3 — Entertainment, fully blocked

Input line: 15.04.2026 ; RESTAURANT EL DJAZAIR ; DEBIT ; Business dinner ; -12,000 ; DZD

Reasoning: Restaurant transaction. Entertainment is blocked under Code TCA Art. 30. No input TVA recovery regardless of business purpose.

Output:

Date	Counterparty	Gross	Net	TVA	Rate	Line	Default?	Question?	Excluded?
15.04.2026	RESTAURANT EL DJAZAIR	-12,000	-12,000	0	—	—	Y	Q1	"Entertainment: blocked"

Example 4 — Capital goods purchase

Input line: 18.04.2026 ; SPA DELL TECHNOLOGIES ; DEBIT ; Invoice Laptop XPS ; -250,000 ; DZD

Reasoning: Capital goods purchase. Input TVA goes to Line 12 (immobilisations), not Line 11 (operating). Net = 250,000 / 1.19 = 210,084. TVA = 39,916.

Output:

Date	Counterparty	Gross	Net	TVA	Rate	Line	Default?	Question?	Excluded?
18.04.2026	SPA DELL TECHNOLOGIES	-250,000	-210,084	-39,916	19%	12	N	—	—

Example 5 — Export sale (exempt with right to deduct)

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice DZ-2026-015 IT consulting ; +3,500 ; EUR (DZD 518,000)

Reasoning: Export of services. Exempt with full right to deduct input TVA. Report in Line 4 (Exportations). No output TVA. Requires export documentation (service contract, proof of foreign consumption).

Output:

Date	Counterparty	Gross	Net	TVA	Rate	Line	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+518,000	+518,000	0	0%	4	N	—	—

Example 6 — Motor vehicle, blocked

Input line: 28.04.2026 ; SARL SOVAC ; DEBIT ; Monthly lease payment Renault Clio ; -45,000 ; DZD

Reasoning: Car lease payment. Input TVA on passenger vehicles (< 9 seats) is blocked under Code TCA Art. 30. Exception only for taxi and hire vehicles. An IT consultant does not qualify. Default: full block.

Output:

Date	Counterparty	Gross	Net	TVA	Rate	Line	Default?	Question?	Excluded?
28.04.2026	SARL SOVAC	-45,000	-45,000	0	—	—	Y	Q2	"Motor vehicle: blocked"

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Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 19% (Code TCA Art. 21)

Default rate for any taxable supply unless a reduced rate or exemption applies. Sales at Line 1 / Line 6. Purchases at Line 11.

5.2 Reduced rate 9% (Code TCA Art. 23)

Applies to: basic foodstuffs, pharmaceutical products, agricultural inputs, tourism/hotel services, IT equipment, renewable energy equipment. Sales at Line 2 / Line 7. Purchases at Line 11.

5.3 Exempt supplies (Code TCA Art. 8-9)

Bread, semolina, flour (basic staples), fresh milk, financial services (loan interest, life insurance), medical (public sector), education (authorized institutions), agricultural production at primary stage. No output TVA, no input TVA deduction on related costs.

5.4 Exports (Code TCA Art. 8)

Exempt with full right to deduct input TVA — effectively zero-rated. Requires customs export documentation. Report in Line 4.

5.5 Reverse charge — autoliquidation (Code TCA Art. 14)

When a TVA-registered person receives services from a non-resident: self-assess output TVA at applicable rate (19% or 9%) at Line 8, claim input TVA at Line 14. Net effect zero for fully taxable businesses.

5.6 Imports of goods

TVA paid at customs on imported goods. Report at Line 13. Deductible if goods are for taxable business activity.

5.7 Blocked input TVA (Code TCA Art. 29-33)

Zero recovery with no exceptions unless noted:

• Vehicles for personal transport (< 9 seats) unless taxi/hire (Art. 30)
• Accommodation and lodging (Art. 30)
• Entertainment and reception (Art. 30)
• Personal use goods and services (Art. 31)
• Petroleum products for blocked vehicles (Art. 30)
• Purchases without proper invoice with NIF (Art. 33)

5.8 Capital goods

Capital goods go to Line 12 (input TVA on immobilisations). Operating purchases go to Line 11. Classification based on useful life > 12 months and materiality.

5.9 Precompte TVA (Code TCA Art. 41 bis)

Certain designated entities (government, state enterprises, large taxpayers) withhold a precompte (typically 25% of TVA). Supplier claims credit on Line 18.

5.10 TAP distinction

TAP (Taxe sur l'Activite Professionnelle) at 1% (production) or 2% (services/commerce) is a separate turnover tax reported on the same G50 form. It is NOT TVA and is NOT recoverable as input tax. Never confuse TAP with TVA.

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Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

Pattern: Naftal, Shell, Total. Why insufficient: vehicle type unknown; if car, blocked regardless of use. Default: 0% recovery. Question: "Is this a passenger car (blocked) or a commercial vehicle used exclusively for business?"

6.2 Restaurants and entertainment

Pattern: any restaurant, cafe, traiteur. Why insufficient: entertainment is hard blocked. Default: block. Question: "Was this entertainment? (Note: blocked regardless.)"

6.3 Ambiguous SaaS billing entities

Pattern: Google, Microsoft, Adobe, Meta, Slack, Zoom where the legal entity is not visible. Default: reverse charge Line 8/14. Question: "Could you check the invoice for the legal entity name and country?"

6.4 Round-number incoming transfers

Pattern: large round credit from owner-named counterparty. Default: exclude as owner injection. Question: "Is this a customer payment, your own capital injection, or a loan?"

6.5 Incoming transfers from individual names

Pattern: incoming from private-looking counterparties. Default: domestic sale at 19%, Line 1/6. Question: "Was it a sale? Which rate?"

6.6 Large one-off purchases (potential capital goods)

Pattern: single large invoice. Default: if capital nature, Line 12; else Line 11. Question: "Is this a capital good (useful life > 12 months)?"

6.7 Mixed-use phone, internet, home office

Pattern: Algerie Telecom, Mobilis personal lines. Default: 0% if mixed without declared %. Question: "Is this a dedicated business line or mixed-use?"

6.8 Cash withdrawals

Pattern: retrait DAB, retrait especes. Default: exclude as owner drawing. Question: "What was the cash used for?"

6.9 ANDI investment incentive imports

Pattern: customs entry with ANDI certificate reference. Default: flag for reviewer. Question: "Do you hold a valid ANDI investment certificate? What is its scope?"

6.10 Precompte calculation

Pattern: payment from state enterprise with precompte deducted. Default: flag for reviewer to verify precompte rate. Question: "What precompte rate was applied? Do you have the withholding certificate?"

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Section 7 — Excel working paper template (Algeria-specific)

Sheet "Transactions"

Columns: A (Date), B (Counterparty), C (Description), D (Gross DZD), E (Net DZD), F (TVA DZD), G (Rate), H (G50 Line), I (Default?), J (Question?), K (Excluded?), L (Notes).

Sheet "G50 Summary"

One row per G50 line. Column A = line number, column B = description, column C = value computed via SUMIFS formula from Transactions sheet.

Sheet "Return Form"

Final G50-ready figures:

Line 10 = Total TVA brute (output)
Line 16 = Total TVA deductible (input)
Line 17 = TVA due (10 - 16)
Line 20 = TVA a payer / Credit (17 - 18 - 19)

Positive Line 20 = payable to DGI. Negative = credit carried forward.

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Section 8 — Algeria bank statement reading guide

CSV format conventions. BNA and BEA exports typically use semicolon delimiters with DD/MM/YYYY dates. Common columns: Date, Libelle, Debit, Credit, Solde.

French and Arabic language variants. Descriptions may appear in French or transliterated Arabic. Treat as equivalent.

Internal transfers and exclusions. Own-account transfers between client's accounts. Always exclude.

Refunds and reversals. Identify by "remboursement", "annulation", "extourne". Book as negative in the same line as the original.

Foreign currency transactions. Convert to DZD at the Bank of Algeria official rate for the transaction date.

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Section 9 — Onboarding fallback (only when inference fails)

9.1 Entity type and trading name

Inference rule: SARL, EURL, SPA, SNC in the name = company. Individual name = sole trader. Fallback: "Are you a sole trader or company?"

9.2 TVA registration status

Inference rule: if asking for G50, they are regime reel. Fallback: "Are you registered for TVA under the regime reel?"

9.3 NIF

Inference rule: search statement descriptions. Fallback: "What is your NIF?"

9.4 Filing period

Inference rule: first and last transaction dates. Fallback: "Which month does this cover?"

9.5 Industry

Inference rule: counterparty mix. Fallback: "What does the business do?"

9.6 Exempt supplies

Inference rule: presence of medical/financial/educational income. Fallback: "Do you make any TVA-exempt sales?" If yes and material, R-DZ-4 fires.

9.7 Credit brought forward

Inference rule: not inferable. Always ask. Question: "Do you have any credit reporte from the previous month? (Line 19)"

9.8 Precompte credits

Inference rule: presence of state enterprise counterparties. Fallback: "Do you have precompte withholding certificates to claim? (Line 18)"

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Section 10 — Reference material

Validation status

This skill is v2.0, rewritten in April 2026 to align with the 10-section Accora architecture. It supersedes v1.0. The Algeria-specific content (rate structure, G50 lines, blocked categories) requires validation by a licensed commissaire aux comptes in Algeria.

Sources

1. Code des Taxes sur le Chiffre d'Affaires (Code des TCA), Ordonnance 76-104 as amended — Articles 2-3, 8-9, 14, 21, 23, 29-34, 36, 41 bis
2. Code des Procedures Fiscales
3. Loi de Finances annuelle
4. DGI Jibayatic portal — https://jibayatic.mf.gov.dz

Known gaps

1. Supplier pattern library covers most common Algerian counterparties but not every regional SME.
2. Precompte rates vary by sector and designated entity — verify per DGI circular.
3. ANDI incentive scope varies by certificate — always verify.
4. The DZD 15,000,000 IFU threshold is as of current year — verify annually.

Change log

• v2.0 (April 2026): Full rewrite to 10-section architecture. Supplier pattern library added. Worked examples added. Tier tags removed from inline text.
• v1.0: Initial skill with step-based structure.

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

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Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).