27 December 2012

Tunisia: Finance Act for 2013 - Decontamination Fund Resources Increased

Tunis — The National Constituent Assembly (NCA) adopted, on Thursday during a plenary session devoted to looking at the 2013 Finance Act, articles 66 to 71.

Article 70 aims at energising the decontamination fund resource (FODEP) by means of enlarging the list of taxable pollutants in conformity with "polluter pays" principle.

According to Secretary of State for Finance Slim Besbes, enlarging the list will result in providing revenues of about 36.5 Tunisian Dinars, 30% of which will be devoted to the Environment Esthetic Protection Fund (EPEE).

Article 68 provides for the exemption of diplomatic mission cars and its employees of their cars' registration fees in conformity with the legislation in force.

The exemption also includes vehicles (traffic tax) belonging to international and regional organisations and structures operating in Tunisia and their employees as part of international conventions and international co-operation accords as well as the host agreements.

Article 69 is part of rationalising traffic tax and provides for the exemption of cars belonging to natural persons as part of leasing contracts.

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