Law N° 71 of 2009 dated 21 December 2009 relating to the Finance Act 2010 Law No 40 of 2009 dated 8 July 2009 concerning the Supplementary Finance Act of 2009 Law No 77 of 2008 dated 22 December 2008 relating to the Finance Law of 2009 Loi n° 2003-75 du 10 décembre 2003, relative au soutien des efforts internationaux de lutte contre le terrorisme et à la repression du blanchiment d'argent Décret gouvernemental n° 2015-881 du 23 juillet 2015, portant modification du décret n° 77-965 du 24 novembre 1977, portant application de la loi n° 77-54 du 3 août 1977, portant institution d'un fonds de promotion du logement pour les salariés Decree n° 2014-203 dated 16 January 2014, completing and amending decree n° 2008-4112 dated 30 December 2008, establishing a management unit by objectives for the achievement of the reforming project of managing the State budget and fixing its organization and its operating methods Decree n° 2012-435 dated 26 May 2012, amending and completing decree n° 2000-634 dated 13 March 2000, fixing the lists of products submitted to the business tax at the rate of 1% for the benefit of development and competitiveness fund in the sectors of industry, services and Handicrafts as amended by decree n° 2008-4111 dated 30 December 2008 Note commune N° 16/2010 : Aide mémoire des textes législatifs et réglementaires en matière fiscale parus au JORT durant l’année 2009 Décret n° 94-492 du 28 février 1994, tel que modifié et complété par les décrets ci-après, n°95-1095 du 24 juin 1995, n°96-2229 du 11 mars 1996, n°97-503 du 14 mars 1997, n°97-783 du 5 mai 1997, n°98- 29 du 12 janvier 1998, n°98-2094 du 28 octobre 1998, n°2000-821 du 17 avril 2000, n°2002-518 du 27 février 2002, n°2002-519 du 27 février 2002, n°2003-1676 du 11 août 2003, n°2004-8 du 5 janvier 2004, n°2005-2856 du 24 octobre 2005, n°2006-1697 du 12 juin 2006 et 2007-1398 du 11 juin 2007 Professions de la Marine Marchande Governmental decree n° 2016-111 dated 25 January 2016, amending decree n° 98-409 dated 18 February 1998, fixing the categories of recipients of the tariffs of care and hospitalization in public health structures belonging to the Ministry of Public Health as well as the methods of their take over and the tariffs to which they are subject Decree n° 2009-698 dated 11 March 2009 amending decree n° 77 - 965 dated 24 November 1977, implementing law n° 77-54 dated 3 August 1977, establishing the promotion fund for employees housing Decree n° 2009-1034 dated 13 April 2009, amending decree n° 98-409 dated 18 February 1998, setting the categories of beneficiaries from the reduced tariffs of treatments and hospital care in the public health establishments within the scope of the Ministry of Public Health as well as the methods of their covering and the tariffs they are subject to Decree n° 2008-3931 dated 30 December 2008, fixing the methods and procedures of application of the provisions of law n° 2008-79 dated 30 December 2008, relating to temporary measures of support to the economic enterprises in order to pursue their activities. Law n° 2009-64 dated 12 August 2009, promulgating the code of financial services provision to the non residents Loi n° 1976-18 du 21 janvier 1976, portant refonte et codification de la législation des changes et du commerce extérieur régissant les relations entre la Tunisie et les pays étrangers Décret n° 77-608 du 27 juillet 1977, fixant les conditions d'application de la loi n° 76-18 du 21 janvier 1976, portant refonte et codification de la législation des changes et du commerce extérieur régissant les relations entre la Tunisie et les pays étrangers Conséquences du défaut de mention des avantages prévus par l'article 30 de la loi n° 89-9 du 1er février 1989 Loi n° 2005-96 du 18 octobre 2005, relative au renforcement de la sécurité des relations financières Loi n° 90-17 du 26 février 1990 portant refonte de la législation relative à la promotion immobilière Law n° 2009-48 dated 8 July 2009, promulgating the seaports code Law n° 2009-69 dated 12 August 2009, relating to the distribution trade Décret n° 2002-693 du 1er avril 2002, relatif aux conditions et aux modalités de reprise des huiles lubrifiantes et des filtres à huile usagés et de leur gestion Decree n° 2009-292 dated 2 February 2009, fixing the scope of application of the advance on the tax of vocational training, its rate, the conditions and the procedures of its benefit, as well as the scope of application, the procedures and the conditions of benefit of the drawing rights Decree n° 2009-1935 dated 15 June 2009, fixing the conditions of obtaining the preliminary authorization to the exercise of the touristic accommodation in time-share activity Décret n° 2006-1294 du 8 mai 2006, portant application des dispositions de l’article 23 de la loi n° 2005-96 du 18 octobre 2005 relative au renforcement de la sécurité des relations financières Decree n° 2009-1190 dated 20 April 2009,relating to the suspension of the value- added tax for some services relating to the air transport activity Decree n° 2009-1502 dated 18 May 2009, completing decree n° 2006-1294 dated 8 May 2006, implementing the provisions of article 23 of law n° 2005-96 dated 18 October 2005 relating to the reinforcement of the financial relations security Governmental decree n° 2015-1252 dated 11 September 2015 completing decree n° 2009 - 711 dated 11 March 2009 relating to the cases and conditions for granting temporary admission regime with total exemption from duties and taxes import and the cases of temporary admission regime with partial exemption from duties and taxes on imports Decree n° 2009-2753 dated 28 September 2009, amending and completing decree n° 2008 - 388 dated 11 February 2008, encouraging the new promoters, small and medium-sized enterprises, the small enterprises and the small trades Decree n° 2009-36 dated 13 January 2009, amending and completing decree n° 2008 - 388 dated 11 February 2008, encouraging the new promoters, small and medium- sized enterprises, small enterprises and small trades Loi n° 2001-34 du 10 avril 2001, portant mise à jour des titres fonciers Law n° 2009-67 dated 12 August 2009, amending certain provisions of law n° 2001-34 dated 10 April 2001, updating the real-estate titles Decree n° 2009-3018 dated 19 October 2009, amending and completing decree n° 2002-3158 dated 17 December 2002, governing public procurements Decree n° 2014-2266 dated 24 June 2014, completing decree n° 2004-519 dated 9 March 2004, establishing an export tax on iron wastes Decree n° 2009-3692 dated 7 December 2009, completing decree n° 2004 - 519 dated 9 March 2004, establishing a tax on the export of cast iron, iron and steel scraps Decree n° 2009-3757 dated 21 December 2009, fixing the list of the matters and products benefiting from the suspension or the reduction of the customs duties in accordance with the provisions of paragraph 7.27 of the tariff of the import customs duties Decree n° 2009-3758 dated 21 December 2009, reducing the consumer tax and suspending or reducing the value-added tax on the acquisition of the vehicles of public transport of persons and fixing the conditions of the grant of these advantages Decree n° 2009-3759 dated 21 December 2009, suspending or reducing the customs duties and the value-added tax due on certain products Decree n° 2009-3760 dated 21 December 2009, suspending or reducing the customs duties, the value-added tax and the consumer tax due on certain products intended for the sector of health Decree n° 2009- 3761 dated 21 December 2009, reducing to 12% the rate of the value-added tax on certain oil products Decree n° 2009-3762 dated 21 December 2009, fixing at 12% the rate of the value-added tax applicable to low-tension electricity of domestic use and low and medium tension electricity used for operation of the water pumping equipment intended for the agricultural irrigation Décret n° 2008-3961 du 30 décembre 2008, modifiant et complétant le décret n° 94-492 du 28 février 1994, portant fixation des listes des activités relevant des secteurs prévus par les articles 1, 2, 3 et 27 du code d’incitation aux investissements Decree n° 2013-4144 dated 19 September 2013, amending and completing the decree n° 94-539 dated 10 March 1994, fixing the bonuses, the lists of activities and projects of infrastructure and public facilities eligible for the encouragements in respect of the regional development Decree n° 2009-2752 dated 28 September 2009, completing decree n° 94 - 539 dated 10 March 1994, fixing the premiums, the lists of activities and the collective projects of infrastructure and equipments eligible to the encouragements for the regional development Decree n° 2009-2751 dated 28 September 2009, amending and completing decree n° 94- 492 dated 28 February 1994, fixing the lists of the activities concerned by the sectors provided for by articles 1, 2, 3 and 27 of the investments incentive code Decree n° 2009-1274 dated 20 April 2009, completing decree n° 94 - 427 dated 14 February 1994, on the investments classification and fixing the conditions and methods of granting incentives in the agricultural and fishing sector Décret n° 2009-710 du 11 mars 2009, fixant les cas susceptibles de bénéficier du régime de la transformation sous douane pour le marché local Décret n° 2009-1327 du 28 avril 2009, fixant les cas et les conditions d’application des dispositions de l’article 273 du code des douanes relatives aux marchandises en retour Décret n° 2009-2162 du 14 juillet 2009, fixant les avantages fiscaux au profit des étrangers non-résidents au titre du changement de leur résidence pour s’installer en Tunisie et les conditions d’octroi de ces avantages Law n° 2009-16 dated 16 March 2009, amending and completing the Commercial Companies Code Law n° 2009-1 dated 5 January 2009, amending the commercial companies code Loi n° 2009-29 du 9 juin 2009, modifiant et complétant le code de l’aménagement du territoire et de l’urbanisme Décret n° 2009-3381 du 2 novembre 2009, complétant le décret n° 2009 - 292 du 2 février 2009 fixant le domaine d'application de l'avance sur la taxe de formation professionnelle, son taux, les conditions et les modalités de son bénéfice, ainsi que le domaine d'application, les modalités et les conditions de bénéfice des droits de tirage Decree n° 2009-1065 dated 20 April 2009, fixing a new deadline for the deposit of the declaration for the benefit of the advance on the vocational training tax Decree n° 2009-1326 dated 29 April 2009, fixing the criteria and cases of exemption from the guarantee and the rate of the inclusive partial guarantee concerning the suspensive customs regimes Law n° 2009-35 dated 30 June 2009, amending and completing law n° 2008-79 dated 30 December 2008, relating to temporary measures of support to the economic enterprises in order to pursue their activities Decree n° 2009-2965 dated 5 October 2009, applying the provisions of article 22 (ter) of law n° 89-9 dated 1st February 1989, relating to the public participations and enterprises to the Tunisian company of oil activities in the field of procurements conclusion relating to the activities of prospection, research, development, production and exploitation of hydrocarbons within the framework of the licence said " Nord des Chotts " Decree n° 2009-2964 dated 5 October 2009, approving the convention on the hydrocarbons prospecting said "Louza" license and its annexes Décret n° 2009-3586 du 18 novembre 2009, modifiant le décret n° 77 - 965 du 24 novembre 1977, pris en application de la loi n° 77 - 54 du 3 août 1977, portant institution du fonds de promotion du logement pour les salariés Loi n° 2009-9 du 16 février 2009, modifiant le code de l’aménagement du territoire et de l’urbanisme Loi n° 2009-62 du 31 juillet 2009, modifiant la loi n° 90-17 du 26 février 1990 portant refonte de la législation relative à la promotion immobilière