The Finance and Budget Committees of the Assembly of People’s Representatives (ARP) and the National Council of Regions and Districts (CNRD) rejected five amendment proposals submitted by MPs as part of the 2026 Finance Bill.
According to the report published on the ARP website, the first amendment proposed raising the ceiling for residential property acquisitions from 400,000 to 500,000 dinars for homes purchased from developers and subject to the reduced 7% VAT rate.
During the November 25 session, the Finance Ministry representative opposed the proposal, citing the need to maintain tax system stability and fairness among taxpayers.
He also noted that the measure would reduce public revenue and exceed the framework set when the current scheme was introduced just one year ago.
The second amendment suggested lowering the advance on imports rate from 10% to 5% for individuals and companies that have regularized their tax status, aiming to support liquidity and reduce the financial burden on businesses.
The Finance Ministry representative explained that the current 10% rate mainly applies to imported consumer goods and acts as a tax advance, deductible or recoverable during tax regularization, rather than a final charge.
He warned that reducing this rate would directly and significantly affect state revenue, as the import advance is a key tool for mobilizing fiscal resources needed to balance public finances.
Rejection of a digital platform for employer declarations
Some MPs also proposed adding an article to establish an electronic platform for employer declarations and to postpone the annual submission deadline from April 30 to September 30. This proposal did not reach consensus.
The Finance Ministry representative recalled that the legal deadline for employer declarations was originally February 25, later extended to April 30 to ease the reporting burden for corporate taxes.
He noted that the current deadline is sufficient and does not require further extension. He also explained that the new “Tej” platform will replace the employer declaration process and streamline procedures without changing existing deadlines.
