Section
5 : parafiscal taxes
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1. The professional tax of competitiveness
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2. The tax on the preserved foods
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3. The tourist competitiveness
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4. The agricultural competitiveness
Section
5 : parafiscal taxes
The Tunisian
fiscal system includes a multitude of parafiscal taxes which the main
are:
- The
professional taxes of competitiveness.
- The
professional formation tax.
- The fund of
lodging promotion for salaried employee (FLPSE).
Under-section
1. The professional taxes of competitiveness
The professional
taxes of competitiveness founded essentially on the turnover cover the
following sectors of activities:
- the import,
- the industry,
- the tourism,
- And
agriculture.
The professional
tax (fodec) is a parafiscal tax owed on certain products to the only
stages of the industrial production and the import.
This tax is
superimposed to the VAT and comes to increase the real indirect
imposition rate.
The professional
tax can function like a tax in cascade in the case where the manufacture
of products liable of the Fodec uses inputs that are submitted to the
last tax, the undergone Fodec on purchases opening no right to deduction.
The tax on
preserved foods is connected to the fund of development of the
industrial competitiveness (Fodec).
The tax on the
preserved foods is a tax appropriated to the rate of 1% :
- by
manufacturers of metallic packings;
- to the import
of the metallic packings or preserved foods.
In interior
regime, the tax is due on the metallic packing value to the exclusion of
the VAT. To the import, it is based on the value in custom of metallic
packing or the preserved food value including the value of the packing
when the import carries on preserved foods conditioned in metallic
packings.
(1) this
tax is due to the rate of 1% calculated on the turnover out of VAT by :
- Tourist
establishment operators i.e. that receive a tourist clientele, provide
him of lodging, food or drink services or organize leisure to its
intention.
- The classified
tourist restaurant operators. Are classified tourist restaurants that
receive a clientele of tourism and provide him of food services and
notably of the alcoholic and non-alcoholic drinks.
(2) It is
due at the rate of 1,700 D per month and by seat offered to the title of
vehicles affected to the tourist transport exploited by travel agencies
of the category “A”.
Are titular of
the category “A”, travel agencies that exercise notably the
following activities:
- the
reservation and the sale of stay in tourism establishments;
- the sale of
tickets of all kind ;
- the transport
of tourists and the rent-a-car with or without driver;
- the
organization and the sale of tourist journeys, excursions and circuits;
- the receipt
and the aid of tourists during their stay ;
- the local or
foreign agency representation to provide in their name different
services.
The fund of
development of competitiveness in the sector of agriculture and fishing
is fed by :
- The
professional tax on vegetables and fruits;
-
The tax on corn and the soya
bean oil cakes;
- The royalty on
products of fishing ;
- The tax of
statistics on cereals.
Under-section
2. The professional formation tax
All natural
person or legal entity exercising an activity in the different sectors
of the industry, the trade and agriculture and submissive to the income
tax or the corporate tax, to the exception of the inclusive BIC, is
liable of the professional formation tax (PFT).
The PFT is owed
to the rate of 2% for all submitted sectors to the exception of
enterprises exercising in sectors of manufacturing industries that are
submitted to the aforementioned tax to the rate of 1%. It is based on
treatments, wages and all other payments before deduction to the social
contribution title.
Expenses of
formation can make the object of a deductible refund of the owed tax.
To benefit the
refund, enterprises employing at least 200 people must be equipped of a
service or a person responsible of formation.
Under-section
3. The fund of promotion of the lodging for salaried employee (FLPSE)
It is instituted
to the load of all public or private employer exercising in Tunisia, to
the private agricultural operator exclusion, a contribution to the
promotion of the lodging for salaried employee.
This
contribution is calculated on the basis of treatments, wages and all
other payments. It is owed to the rate of 1%.
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