Legal basis: Value Added Tax Code promulgated by Law n°61 of 02/06/1988 as amended by subsequent texts, Law n°62 of 02/06/1988 reforming the consumer rights regulations as amended by subsequent texts, Law n°7 of 31/12/2011 relating to the finance law 2012 (articles from 19 to 23), Law n° 78 of 17/12/2016 relating to the finance law 2017 (Article 26), Decree n°5 of 04/01/2012 relating to the setting of the conditions for benefiting from tax advantages on the acquisition of taxi, hire or rural transport vehicles. Scope of the preferential tax regime: Motor vehicles falling under heading 8703 of the customs tariff and used as "taxi" or "hire car" or "rural transport" benefit from exemption from excise duty and a reduction in the value-added tax rate to 7%. Conditions for granting the privileged tax regime: The tax advantages granted are awarded once every 5 years to natural or legal persons provided that they hold a public passenger transport authorization of the type "taxi", "hire car" or rural transport, or that they have obtained prior agreement for the granting of this authorization. The submission of applications for the aforementioned tax benefits must be made to the competent services of the governorate where the public transport authorization for persons or the prior agreement for obtaining this authorization is located.
The aforementioned tax advantages are granted based on a certificate issued by the Governor upon the advice of the Regional Transport Commission; this certificate is valid for a period of one year from the date of its issuance, and may be extended by the Governor for the same period in duly justified cases. Approved dealers of motor vehicles benefit from the same tax advantages when acquiring "taxi", "hire" or rural transport type motor vehicles from local manufacturers, based on a copy of the authorization issued by the competent tax control office. Leasing companies can benefit from the tax advantages mentioned above when acquiring "taxi" or "rental" or rural transport type motor vehicles, provided that the acquisition is made under a lease agreement concluded with persons who have obtained the Governor's certificate for the benefit of the favourable regime. In this case, the value-added tax due on vehicle rental operations under the concluded lease agreement is suspended. Conditions for granting the privileged tax regime: The favourable regime is granted following a request for tax privilege form 6.3.41 established in the name of each beneficiary and submitted to the import customs office if it is an import operation, and to the concessionaire's attached customs office if it is an acquisition operation. Registration of the motor vehicle benefiting from tax advantages: The motor vehicle benefiting from tax advantages must be registered in the Tunisian mineralogical series "TU", its registration certificate must bear the mention "non-transferable for five years" and this starting from its registration date. Transfer of a motor vehicle benefiting from tax advantages: A-Adoption for the benefit of the same regime: May be subject to transfer, motor vehicles that benefited from tax advantages before the expiration of the five-year period in favour of persons holding public transport authorizations, for the purpose of their reallocation to the same use, provided that they present beforehand to the services of the Ministry responsible for Transport, an authorization issued by the Governor, after opinion from the regional transport commission. The authorization issued by the Governor shall mention the remaining period relative to the initially foreseen five-year inalienability period. Transfer to persons not benefiting from the same regime: The transfer of motor vehicles that benefited from the tax advantages provided above before the expiration of the five-year period from their registration date in the Tunisian mineralogical series, for another use, is subject to the payment of duties and taxes due calculated on the basis of the vehicle's value and the rates in force on the date of transfer. Special cases regarding the benefit of tax advantages: The tax advantages above are granted on an exceptional basis to natural or legal persons holding a taxi, hire car, or rural transport authorization before the expiration of the five-year period from the date of first circulation of the vehicle used in the event that it has been duly proven that the vehicle benefiting from the tax advantages was destroyed or stolen or in case of change of the type of public passenger transport authorization by taxi, hire car, or rural transport, in these cases the benefit of the advantages is subject to the filing by the interested party of a request on the subject with the concerned governorate supported: in case of vehicle destruction : A vehicle withdrawal notice issued by the relevant services of the Land Transport Technical Agency, in case of theft : From a closing order of information issued by the investigating judge or a certificate of dismissal of criminal complaint issued for the public prosecutor or a certified copy of an irrevocable criminal judgment, case of change of authorization type public passenger transport: A document certifying the regularization of the customs status of the first vehicle to be replaced. Case of death of the beneficiary of tax benefits: In the event of the beneficiary's death, the tax benefits remain an acquired right to the heirs who are no longer subject to the inalienability condition. (BAF Update - Feb 2019)
Legal basis: Value Added Tax Code promulgated by Law n°61 of 02/06/1988 as amended by subsequent texts, Law n°62 of 02/06/1988 reforming the consumer rights regulations as amended by subsequent texts, Law n°7 of 31/12/2011 relating to the finance law 2012 (articles from 19 to 23), Law n° 78 of 17/12/2016 relating to the finance law 2017 (Article 26), Decree n°5 of 04/01/2012 relating to the setting of the conditions for benefiting from tax advantages on the acquisition of taxi, hire or rural transport vehicles. Scope of the preferential tax regime: Motor vehicles falling under heading 8703 of the customs tariff and used as "taxi" or "hire car" or "rural transport" benefit from exemption from excise duty and a reduction in the value-added tax rate to 7%. Conditions for granting the privileged tax regime: The tax advantages granted are awarded once every 5 years to natural or legal persons provided that they hold a public passenger transport authorization of the type "taxi", "hire car" or rural transport, or that they have obtained prior agreement for the granting of this authorization. The submission of applications for the aforementioned tax benefits must be made to the competent services of the governorate where the public transport authorization for persons or the prior agreement for obtaining this authorization is located.
The aforementioned tax advantages are granted based on a certificate issued by the Governor upon the advice of the Regional Transport Commission; this certificate is valid for a period of one year from the date of its issuance, and may be extended by the Governor for the same period in duly justified cases. Approved dealers of motor vehicles benefit from the same tax advantages when acquiring "taxi", "hire" or rural transport type motor vehicles from local manufacturers, based on a copy of the authorization issued by the competent tax control office. Leasing companies can benefit from the tax advantages mentioned above when acquiring "taxi" or "rental" or rural transport type motor vehicles, provided that the acquisition is made under a lease agreement concluded with persons who have obtained the Governor's certificate for the benefit of the favourable regime. In this case, the value-added tax due on vehicle rental operations under the concluded lease agreement is suspended. Conditions for granting the privileged tax regime: The favourable regime is granted following a request for tax privilege form 6.3.41 established in the name of each beneficiary and submitted to the import customs office if it is an import operation, and to the concessionaire's attached customs office if it is an acquisition operation. Registration of the motor vehicle benefiting from tax advantages: The motor vehicle benefiting from tax advantages must be registered in the Tunisian mineralogical series "TU", its registration certificate must bear the mention "non-transferable for five years" and this starting from its registration date. Transfer of a motor vehicle benefiting from tax advantages: A-Adoption for the benefit of the same regime: May be subject to transfer, motor vehicles that benefited from tax advantages before the expiration of the five-year period in favour of persons holding public transport authorizations, for the purpose of their reallocation to the same use, provided that they present beforehand to the services of the Ministry responsible for Transport, an authorization issued by the Governor, after opinion from the regional transport commission. The authorization issued by the Governor shall mention the remaining period relative to the initially foreseen five-year inalienability period. Transfer to persons not benefiting from the same regime: The transfer of motor vehicles that benefited from the tax advantages provided above before the expiration of the five-year period from their registration date in the Tunisian mineralogical series, for another use, is subject to the payment of duties and taxes due calculated on the basis of the vehicle's value and the rates in force on the date of transfer. Special cases regarding the benefit of tax advantages: The tax advantages above are granted on an exceptional basis to natural or legal persons holding a taxi, hire car, or rural transport authorization before the expiration of the five-year period from the date of first circulation of the vehicle used in the event that it has been duly proven that the vehicle benefiting from the tax advantages was destroyed or stolen or in case of change of the type of public passenger transport authorization by taxi, hire car, or rural transport, in these cases the benefit of the advantages is subject to the filing by the interested party of a request on the subject with the concerned governorate supported: in case of vehicle destruction : A vehicle withdrawal notice issued by the relevant services of the Land Transport Technical Agency, in case of theft : From a closing order of information issued by the investigating judge or a certificate of dismissal of criminal complaint issued for the public prosecutor or a certified copy of an irrevocable criminal judgment, case of change of authorization type public passenger transport: A document certifying the regularization of the customs status of the first vehicle to be replaced. Case of death of the beneficiary of tax benefits: In the event of the beneficiary's death, the tax benefits remain an acquired right to the heirs who are no longer subject to the inalienability condition. (BAF Update - Feb 2019)
The motor vehicle benefiting from tax advantages must be registered in the Tunisian mineralogical series "TU", its registration certificate must bear the mention "non-transferable for five years" and this starting from its registration date.