Tax Amnesty for Municipal Tax: A Chance to Regularize Your Fiscal Situation
The tax amnesty for municipal tax aims to allow taxpayers to regularize their fiscal situation under advantageous conditions.
Here are some details on who can benefit from it, according to Anis Ben Said, a tax expert:
For Individuals:
Individual taxpayers can benefit from the amnesty for municipal tax arrears accumulated up to 2021. This includes not only the principal amount due but also the associated late payment penalties. To benefit from this amnesty, the following conditions must be met:
- Full payment of the amounts due for 2024 before December 31, 2024.
- For arrears from 2022 and 2023, it is possible to establish a staggered payment plan over a maximum period of 2 years. The payment schedule will be based on the importance of the amounts due, offering flexibility to taxpayers to comply with their fiscal obligations.
For Legal Entities:
Companies and other legal entities also benefit from this tax amnesty. Late payment penalties and prosecution fees related to municipal tax for years up to 2023 are entirely waived. The conditions require:
- Full payment of the amounts due for 2024 before December 31, 2024.
- For arrears from 2023 and earlier, companies have the option to set up a payment schedule over a maximum period of 3 years for the principal amount. This provision aims to facilitate fiscal regularization for companies while reducing their financial burden.
The deadline to benefit from this amnesty is December 31, 2024. It is strongly recommended that concerned taxpayers seize this opportunity to avoid future sanctions and contribute to the country's sustainable development.