The General Directorate of Taxes has mandated electronic filing for payroll, allowances, and pension statements for taxpayers under the 'Jibayatic' system starting in 2026. In accordance with the 2026 Finance Act, this measure aims to accelerate digitization and improve tax oversight. Companies are now required to include the unique national identification number for every beneficiary in their annual 'G29' tax return. Failure to comply will result in a penalty equivalent to 5% of the total annual payroll.