The financial advantages given to export operations solely. Those operations considered as being export alone involve agricultural or fishing enterprises that export at minimum 70% of their total production with the possibility of selling their products on the local market.
1- These corporations need only comply with the following taxes, contributions, and subtractions.
2- The following are advantages for operations considered partial exporters. These are considered exportation operations:
Sales of merchandize to foreign markets.
Services provided to foreign markets.
Services performed in Tunisia but that are destined to be implemented in foreign markets.
Sale of merchandize and services to export alone enterprises, targeted by the code hereby described, located in designated economic zones under law no. 92-81, of August 3, 1992, as well as to financial organizations and banking outfits working essentially with non-residents.
3- Classification :
The investment in agricultural activities :
Such activities are classified by the surface of the exploited area and by the amount of financial investment, coming under three possible categories, complying with decree no. 427, dated 14/02/1994.
4- Financial Advantages :
1- Project examination bonus.
2- Investment bonus t
3- Bonus specifically granted to those excluded from all other investment bonuses
5- Facilities and guarantees specifically granted to foreign investors :
Free transfer of profits and products issued from cessation of capital investments and their added value: law no. 93-48 instituting the current exchange possibility of the Tunisian dinar
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