The main provisions provided for by Law No. 79 of 22 December 2022 establishing a finance law for management 2023 are summarized as follows:
1/-Interms of corporationtax andpersonalincome 4-5
1.1–Supportfromsocial fundsinordertohonoritscommitments(Article22)
1.2 –Adaptationoftaxlegislationtotheaccounting systemofcompanieswithregardto therevaluationof assets(Art 31)
1.3–Unificationofcorporatetaxrates(Art40)
1.4– Revision of the tax regime for the capital gain on the sale of securities (Art 42)
1.5–Rationalizationoftaxbenefitsforreal estatecapital gains(Art43)
1.6-Reinforcementoftaxcomplianceandfightagainstevasion(Art58)
1.7–Introductionof an advanceonthesaleof alcohol(Art 62)
1.8 –Revisionoftheincometaxratein theflattaxregime(Art55)
1.9–Encouragementoffundingforresearchandsustainabledevelopmentexpenditure(Art27)
1.10- Encouragement of the financing of business transfer and financial restructuring operations(Art32)
1.11–Adaptationofthetaxregimeforinternetbettinggamingcompanieswithtaxlegislation(Art41)
2/-Interms of VAT,Customs duties andother taxesonturnover 6
2.1–ImprovementofthedeadlinesforrefundingtheVATcredit(Art34)
2.2– Revision of the VAT rate applied to services rendered by certain non-commercial professions(Art44)
2.3– Facilitation of the tax obligations of lump sums attached to the real regime (Art 57)
2.4–Encouragement of theuseofnewenergies(Art 24)
2.5–ImprovementofVAT recoveryonsalesoftelephoneandtop-up cards(Art61)
2.6–RevisionofthetaxationofvehiclesimportedbyTunisiansresiding abroadaspartoftheimplementationofprojects(Art 70)
3/- Interms ofRegistrationtax ansstampduty 7
3.1- Updating of the tax stamp tariff on invoice and submission of administrative documents to theregistration fee(Art 69)
3.2-Institutionofpropertywealthtax(Art23)
3.3-Submissionofpowersofattorneyto theregistrationobligation(Art65)
4/- Other dispositions 8-9
4.1–Improvementoftheuseof cash (Art60)
4.2-Improvedmonitoringoftheturnovertaxsuspensionregime(Art45,46and48)
4.3–Provisionsforadjustingpenaltieswiththecost ofborrowing(Art59)
4.4–Supportforsmallfarmers(Art15)
4.5–Rationalizationoftheincreasein theretirementage(Art12)
4.6 –Improvementofthegrantingoftaxbenefitsfortherecruitmentofforeignersbytotallyexportingcompanies(Art 50)
4.7–Authorizationfortotallyexportingindustrialcompaniestoincreasethepercentageofsalesonthelocalmarket (Art 37)
4.8–SupportforTunisianpresscompanies(Art20)
4.9–Facilitatethetransferofprojectsofnationalimportance(Art33)
4.10–Encouragementofactivistsintheinformaleconomytoregisterinthetaxandsocialsecuritysystem(Art 52,53and54)