Presentation of the main tax provisions

The Tunisian revolution has been marked by a wave of tax reforms on important measures to support investment, encourage employment and combat tax evasion.

As such, we will present the main fiscal measures published in the JORT during the five years from 2011 to 2015, the execution of which is in force for the year 2016. These are the following texts:

1- Decree-Law No. 2011-28 of 18 April 2011, introducing tax and financial measures for the revival of the national economy.

2- Decree-law n ° 2011-56 of June 25, 2011, bearing CFL for the year 2011.

3- Legislative Decree No. 2011-100 of October 21, 2011, adjusting the tax benefits relating to reinvestment in venture capital with the scope of SICAR and FCPR intervention.

4- Decree-Law No. 2011-118 of November 5, 2011, on fiscal provisions relating to microfinance institutions.

5- Law n ° 2011-7 of 31 December 2011, bearing LF 2012.

6- Law n ° 2012-1 of May 16, 2012, bearing CFL 2012.

7- Law n ° 2012- 27 of December 29, 2012, bearing LF 2013.

8- Law n ° 2013-51 of December 23rd, 2013, bearing LFC 2013.

9- Law n ° 2013-54 of December 30, 2013, bearing LF 2014.

10- Law n ° 2014-54 of August 19, 2014, bearing LFC 2014.

11- Law n ° 2014-59 of December 26, 2014, bearing LF 2015.

12- Law n ° 2015-30 of August 18, 2015, bearing LFC 2015.

13- Law n ° 2015-53 of December 25, 2015, bearing LF 2016.