2026 Budget Bill: Exceptional Measures to Support Public Enterprises
The 2026 budget bill, recently submitted to the People's Representatives Assembly, includes in its Article 41, Part II, Axis V "Support for Public Enterprises", an exceptional measure aimed at supporting the corrective and service role of the Tunisia Trade Office (TTO).
Key Provisions
According to the text, the Minister of Finance is authorized to:
- Waive the state's claims held by the TTO, including customs duties, other taxes, late interest, and fines related to the non-settlement of simplified customs declarations subscribed to before January 1, 2026, for import operations carried out by the Office.
Conditions and Limitations
It is specified that this waiver will not:
- Give rise to the reimbursement of sums to the benefit of the TTO
- Modify the accounting recording of amounts already paid
- Lead to additional tax procedures under the corporate tax
Additional Measures
The text also authorizes the Minister of Finance to waive the state's claims held by the Tunisian Sugar Company (TSC), corresponding to late interest and tax fines accumulated, for a total amount of 2,757,338 dinars.
Rationale
This measure is part of the government's efforts to ensure the financial stability of public enterprises and support their strategic role in the national economy.
