The Ministry of Finance is reminding select Tunisian companies to file Country-by-Country declarations for the 2024 financial year.
Tunisia’s tax administration has issued a notice reminding taxpayers of their obligation to submit Country-by-Country (CbC) reports for the 2024 fiscal year by 31 December 2025, in accordance with the conditions set out in the Code of Tax Rights and Procedures (CDPF).
The following are required to file the DPP (Data Protection Permits):
- Companies having the status of ultimate parent entity of a multinational enterprise (MNE) group.
- Companies that qualify as constituent entities of a multinational enterprise group and are established in Tunisia, when one of the following conditions is met:
- The company is owned, directly or indirectly, by a company established in a jurisdiction that does not require the filing of the DPP but would be required to file this declaration if it were based in Tunisia.
- The company is owned, directly or indirectly, by a company established in a jurisdiction that is not on the list of jurisdictions that have concluded an agreement with Tunisia authorising the automatic exchange of DPP (Data Protection Permits).
This filing must be done by accessing the tax administration website, “jibaya.tn,” online services, section “Country-by-Country Declaration” via the following link: https://jibaya.tn/blog/declaration-pays-par-pays/
Remarks
- When two or more constituent entities of the same group of MNEs resident in Tunisia are subject to the obligation to file the DPP, one of them may be designated by the group to file said declaration.
- The other constituent entities of this group resident in Tunisia must inform the Tunisian tax administration of the designated Tunisian entity for local filing by submitting a notification via the link above.
Access to the submission and notification platform requires a DigiGO electronic authentication certificate. It is recommended to verify the validity of this certificate before starting the submission process.
