The main changes introduced by the Finance Act for 2017, provided for by Act No. 78/2016 of 17 December 2016, mainly concern:
Corporate tax and personal income tax (IRPP)
- Introduction of an exceptional temporary contribution for the State budget for 2017 (Art. 48 and 49)
- Non-deduction of charges and VAT relating to payments made to tax havens (Art. 34)
- Full deduction from the tax base of donations granted to certain beneficiaries (Art. 62)
- Encouraging companies to list on the stock exchange (Art. 12)
- Revision of the income-tax scale for individuals (Art. 14)
- Increasing the threshold for deducting interest on savings accounts (Art. 13)
- Widening the scope of the withholding tax on directors’ attendance fees (Art. 30)
- Exemptions from withholding tax on civil servants’ pay rises (Art. 15)
VAT, customs duties and local tax (TCL)
- Widening and reorganising the scope of VAT (Art. 16 to 28)
- Fine for unduly refunded VAT (Art. 35)
- Obligation to show the tax ID on all documents produced by the liberal professions (Art. 31)
- Invoicing of services by doctors and private clinics (Art. 31)
- Reduction or removal of customs duty on certain food and agricultural products (Art. 56)
- Introduction of a mandatory prior arrival declaration stating the contents of the goods to guide customs control (Art. 57)
- Exempting the Directorate-General of Customs from using a lawyer for cassation and from the procedures for notifying and depositing penalties (Art. 59)
- Exempting vehicles transporting people with disabilities, the army, security forces and civil protection from customs duties and vignettes (Art. 64)
Investment incentives
- Creation of a fund to finance SMEs (Art. 11)
Registration and stamp duty
- Introduction of an additional registration duty on deeds and judgments transferring ownership, bare ownership or usufruct, for valuable consideration or as a donation, of properties worth more than 500,000 dinars (Art. 29)
Other provisions
- Extending the measure reducing audit and late-payment penalties (Art. 78)
- Creation of a tax police (Art. 33)
- Simplifying the lifting of banking secrecy (Art. 37)
- Assessment of lifestyle indicators (Art. 40 and 42)
- Revision of the fine for failure to file electronically (Art. 43)
- Extending digital tax payment to other taxpayers (Art. 41)
- Creation of conciliation committees (Art. 44 and 45)
- Suspension of audit deadlines in the event of late submission of accounts (Art. 47)
- Making the payment of vignettes conditional on the payment of traffic fines (Art. 53)
- Postponing the employer declaration (Art. 76)
- Introduction of an additional transfer duty on used vehicles, from 50 to 200 dinars depending on the vehicle’s age and power (Art. 75)
