Tax institutions to industrial, commercial or professional:
Scope :
The tax on industrial establishments, commercial or professional is caused by:
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Individuals subject to income tax under the business profits and benefits of non-commercial professions,
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Legal entities subject to corporation tax,
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The partnerships and Joint ventures engaged in commercial or non commercial profession.
Disclaimer :
Are exempt from tax :
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Natural persons and legal persons not established and not domiciled in Tunisia.
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Tourist establishments subject to hotel tax
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Institutions benefiting from special treatment under special legislation or under special agreements remain subject to the governing provisions
Plates :
The tax on industrial establishments, commercial or business is calculated on the basis of gross sales made by local institutions that are submitted.
The tax is calculated on the basis of the income tax or corporation tax for individuals and for institutions with a gross margin does not exceed 4 percent under a statutory or those who recorded a loss supported by accounting complies with the requirements of the Commercial Code.
Rate :
The tax rate on industrial , commercial, or professional establishments is fixed at 0.2 percent.
Threshold :
The TCL can be below a minimum equal to the tax on buildings payable in respect of buildings used as part of institutional activity calculated on the basis of 5% of the reference price per m2 for each building category multiplied by the covered area and on the basis of the area's well prepared for the use of activity and number of services provided by the Municipality.
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