Tax Administration Ups Its Game: Tunisia Seeks to Implement International Standards
The tax administration has been gaining momentum in recent years. Although tax reforms are advancing at a slow pace, given that the state cannot afford to make major moves, especially in terms of reducing tax pressure, which would negatively impact its revenue.
Among the avenues being explored, there is a focus on training and international cooperation. In this context, a delegation from the General Directorate of Taxes visited Bern, Switzerland, to study the practices of the Eidgenössische Steuerverwaltung (ESTV), the Swiss Federal Tax Administration, regarding the automatic exchange of financial account information. The visit took place from December 10 to 12, 2024.
The program covered three main areas:
- Collecting, receiving, and exploiting data
- Using data for tax audits and risk management
- Managing relationships with financial institutions and supervision
The goal is to support Tunisia in implementing the international standard for its first exchanges in September 2025. This project is funded by the European Union and supported by the Secretariat of the OECD Tax Global Forum.
Adhering to these new standards will enable the authorities to gain insight into assets held by Tunisian residents in Tunisia, including undeclared bank accounts. Those who are not in compliance with the law are advised to regularize their situation. Exchanges are intensifying, and it will become increasingly difficult to avoid detection by the tax administration in the coming years.
