The Minister of Finance recently announced the ministry's vision, offering an overview of new tax, customs, and exchange measures stemming from the medium-term strategy. These provisions, partially outlined in the upcoming 2021 Finance Law or in specific legislation, will directly impact various areas. Below are some key examples :

• Boosting investment : Reinstatement of exemptions for reinvestments within fully export-oriented companies, fixed-rate registration fees for the initial sale of residences by real estate developers...(page3)
• Support for Startups : Several aid programs are planned for startups( page 7)
• Digitalization of Tax Administration : Implementation of digital platforms for filing tax declarations (page 10)
• Mandatory Business Registration : Tax administration officers will be empowered to issue mandatory business registration numbers to individuals engaged in undeclared work, assigning them a fiscal ID. (page 14)
• Digitalization of withholding tax records : Certificates for withholding taxes will now be recorded and issued through a digital platform managed by the tax administration. This system will centralize all operations and verify whether company revenues are accurately declared.
• Abolition of the forfaitary regime : This regime will be canceled and replaced with a new system tailored to specific regions and the nature of the activity (page 15)
• Creation of a unified tax code : This code will allow taxpayers to access information about their tax status and interact with the Tunisian administration through a digital platform. (page 10)
• Limitation of cash payments : Cash payments will be capped at 3,000 TND instead of the current 5,000 TND (page 12)
• Integration of informal trade into the formal economy: This will involve depositing funds into a bank or postal account and paying a one-time 10% amnesty fee on the deposited amounts
• Foreign exchange amnesty : Prior to Tunisia's compliance with OECD regulations that mandate member countries to share banking information, Tunisians holding foreign currency accounts abroad can pay a 10% tax on their overseas assets without facing penalties from the tax administration. They must sell and repatriate all foreign-held funds to Tunisia within nine months, depositing them into a foreign currency account in Tunisia. If they are unable to liquidate their overseas assets, they can pay 25% of their value within an additional nine-month period. (page 13)