26 December 2012

Tunisia: Adoption of Articles 34, 36 and 37 of Finance Bill

Tunis — The National Constituent Assembly (NCA) adopted articles 34, 36 and 37 of the draft finance law for 2013, on Wednesday in Bardo.

Article 34 after its amendments provides for taking into account the reduction for disabled children and children who pursue higher education when calculating the deduction on income.

Article 35 providing for the clarification pertaining to the tax payers' duty has been deleted by the NCA members, without giving explanations in this respect.

The NCA adopted articles 36 and 37 of the 2013 finance bill without modifications.

By virtue of these two articles, the persons exempt from the Value Added Tax are obliged to provide to the tax control services, a detailed list of the purchase invoices in digital form during the 28 days after each quarter of the civil year.

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