Due to COVID-19 pandemic, the Government is tackling by an oriented policy and a number of measures dedicated particularly to small business and small and medium enterprises (SMEs). The measures are given below:

  • Postponement of the annual tax return submission of fiscal year 2019 for taxpayers  registered at tax inspections and centers until 30 June 2020. The annual tax return submission of fiscal year 2019 is to be postponed until 31 May 2020 for the taxpayers registered at the Directorate of Large Companies (DGE) and corporate tax payments should be settled within 20 days following the submission of the annual tax return. The subscription deadline for the annual results declaration (balance sheet and appendices) is extended until 30 June 2020.
  • The deadline for payment of the first global income tax and corporate income tax (IRG/IBS) instalment is extended until 20th June 2020.
  • Easing the payment schedules for taxpayers that are facing difficult financial circumstances;
  • Government suspended the taxation of profits non allocated of the financial years 2016 and following, as provided by the provisions of Article 15 of the Finance Law for 2020.
  • Suspension of the taxation of unaffected profits for the fiscal years 2016 and beyond.
  • Postponement and/or renewal of maturities of credits due on/or after 31 March 2020.
  • Extension of the deadlines for using credits and deferrals of payment as well as the cancellation of late payment penalties due on 31 March 2020 and later.
  • Rescheduling of credits for the benefit of companies, public and private until September 2020.
  • Postponement of payments of social contributions.
  • Assuring the payment of wages and pensions for workers in the public and private sector.
  • Focusing the efforts on closing the gap between countries on the development of digital economy.
  • The deadlines for the monthly tax return G n° 50 and payment for February and March 2020 and the remittance of their related monthly are extended until 20 May 2020 for taxpayers other than those registered at the DGE.