The governmental decree from the Ministry of Finance dated 08/05/2020 (JORT No. 40) has published the criteria that will be used to define businesses impacted by the lockdown due to the COVID-19 (coronavirus) pandemic :

"Art. 2 : The term "affected businesses" refers to :

- all sole proprietorships, excluding those subject to the flat-rate system under the category of industrial and commercial profits

- companies and legal entities, excluding those mentioned in paragraph 3 of the fourth paragraph of Section I of Article 49 of the personal income tax and corporate tax code, oil companies, and joint ventures formed between oil companies, as well as businesses operating in the mining sector under specific agreements."

Art. 3 - The benefit of the provisions of Decree-Law No. 2020-6 of April 16, 2020, issued by the Head of Government, is subject to the following conditions for the concerned enterprises :

- they must not have ceased operations prior to the end of February 2020,

- they must not be subject to judicial recovery procedures under Law No. 2016-36 of April 29, 2016, concerning collective procedures,

- the decline in their turnover during March 2020 must not be less than 25% compared to March 2019, or not less than 40% during April 2020 compared to April 2019, and this decrease must be directly linked to the exceptional situation resulting from the spread of the Coronavirus (COVID-19). For enterprises established after March 2019 or April 2019, the rate of decline is calculated based on the turnover achieved in March 2020 or April 2020 compared to their average turnover in previous months,

- they must retain all their permanent employees or those under fixed-term employment contracts valid as of the date of entry into force of Decree-Law No. 2020-6 of April 16, 2020, issued by the Head of Government. This applies for the remaining duration of the contracts unless explicitly or tacitly renewed, except in cases where employment termination is due to legal reasons or early retirement under applicable laws, and subject to the provisions of Decree-Law No. 2020-2 of April 14, 2020, issued by the Head of Government,

- they must have submitted all tax declarations that were due by the end of February 2020.

Art. 4 - Companies concerned must submit applications to benefit from the measures outlined in Articles 2, 3, 11, and 12 of Government Decree-Law No. 2020-6 of April 16, 2020, via the electronic platform created for this purpose.

Art. 5 - The committee for the support and sssistance to companies affected by the repercussions of the spread of Coronavirus "Covid-19," established by order of the Minister of Finance, is responsible for processing applications submitted by the concerned companies for the measures provided under Articles 2, 3, 11, and 12 of Government Decree-Law No. 2020-6 of April 16, 2020."

The dedicated platform for submitting benefit applications is : https://entreprise.finances.gov.tn/