Understanding the 2024 tax amnesty with BDO Tunisia
The finance law for the year 2024 provided for a tax amnesty covering several taxes, contributions, fines and penalties subject to respecting certain rules and conditions.
The 2024 tax amnesty gave all taxpayers domiciled or established in Tunisia the possibility of benefiting from five forms of regularization of their tax situations. BDO Tunisia presents these regularizations to you in educational videos, to help you understand them.
The first regularization concerns tax debts. The second regularization concerns fines and monetary penalties. The third relates to the regularization of tax returns already filed or never filed. The fourth concerns road tax and the fifth regularization covers local taxes due on buildings and land.
1st regularization: Regularization of tax debts
Three categories of tax debts are affected by this amnesty:
- The first category concerns tax debts which are already recorded in the records of the financial receiver, before January 1, 2024;
- The second category concerns tax debts payable under judgments in tax disputes, recorded in the records of the tax collector before June 1, 2024;
- And the third category concerns tax debts which, as of January 1, 2024, are not recorded in the records of the financial receiver, but which will be the subject of this before June 20, 2024;
All direct taxes, indirect taxes, registration and stamp duties as well as the tax on industrial, commercial or professional establishments known by the abbreviation TCL, the hotel tax and the license fee.
This amnesty consists of the waiver of the tax debts just mentioned
- Firstly, late payment penalties established by the tax control services,
- Secondly recovery penalties,
- And thirdly, prosecution costs incurred by the receiver of finances.
To be able to benefit from the waiver of penalties and prosecution costs, you must first subscribe to a payment schedule with the competent financial receiver and then pay the first installment in full.
2nd regularization: Regularization of fines, financial convictions and administrative tax penalties
This regularization does not apply to fines and financial penalties relating to bad checks, the fight against terrorism and money laundering.
The amnesty consists of the total abandonment of the principal of the fines and monetary convictions already noted on the books of the receiver of finances on January 1, 2024, the amount remaining to be paid is less than 100 dinars, as well as the prosecution costs thereof. attaching.
It also consists of the waiver under certain conditions of 50% of the principal amount of fines, monetary convictions and administrative tax penalties recorded by the tax collector no later than June 20, 2024, as well as all prosecution costs. attached to it.
To be able to benefit from the waiver of 50% of the amount of fines, convictions and administrative tax penalties, you must first subscribe to a payment schedule with the financial receiver and then pay the first tranche in full. All this before June 30, 2024.
3rd regularization: Regularization of tax returns already filed or never filed
When a taxpayer files his tax returns late, or presents an act subject to registration duty after the regulatory deadline, late penalties are applicable to him under the provisions of articles 81, 82 and 85 of the code of rights and tax procedures.
The amnesty consists of waiving these late payment penalties and limiting the collection of tax to the payment of the principal only.
This amnesty for late payment penalties covers three forms of declaration:
- The first concerns tax returns due before October 31, 2023, not affected by the limitation period and which have never been filed,
- The second concerns tax declarations which have already been filed but which require spontaneous rectification or rectification following the intervention of the tax administration or rectification following notification of the results of a tax audit,
- And the third concerns acts and writings for which the deadline for presentation for the registration formality expired before October 31, 2023, not affected by the limitation period and which have never been presented for registration or which have been presented for the registration formality before January 1, 2024 containing an insufficient declaration.
Declarations and acts due before October 31, 2023 and not affected by the limitation period must be filed or presented for the registration formality, during the period from January 1 to April 30, 2024.
To be able to benefit from the waiver of late payment penalties, you must pay the entire principal of the tax in cash. No payment schedule will be established in this case.
4th regularization: Regularization of circulation taxes
This amnesty consists of the abandonment of circulation taxes due on titles for the years 2020, 2021 and 2022 even if they were the subject of a report and criminal proceedings before January 1, 2024.
To benefit from this waiver of road taxes, you must obviously submit a written request to the tax collector and pay the road taxes due for 2023 and 2024, within the legal deadlines without exceeding December 31, 2024.
5th regularization: Regularization of taxes and contributions on built buildings and undeveloped land
For individuals, the amnesty consists of the waiver of the principal for the year 2021 and prior as well as late payment penalties and associated prosecution costs relating to the following taxes and contributions:
- The tax on built buildings (TIB),
- The tax on undeveloped land (TNB), and
- Contribution to the national housing improvement fund (CFNAH).
For legal entities, the amnesty consists of the abandonment, not of the principal of 2021 and earlier, but rather of the late payment penalties and the associated prosecution costs relating to the year 2023 and earlier under these same taxes and contributions, that is to say:
- The tax on built buildings (TIB),
- The tax on undeveloped land (TNB), and
- Contribution to the national housing improvement fund (CFNAH).
Failure to pay each due date results in the resumption of recovery procedures.
Adherence to this tax amnesty does not deprive the taxpayer of his rights to take legal action nor does it deprive him of his right to request restitution of the taxes he has unduly paid.
To take full advantage of this tax amnesty, consult your accountant and do not hesitate to contact the experts at BDO Tunisia for any assistance.