Fiscal Agenda for the Last Month of the Year
The fiscal agenda for December contains six key dates. Accountants and financial professionals will have their work cut out for them before they can take a break.
Thursday, December 5
The first deadline is on Thursday, December 5. This is the last chance to fulfill tax obligations on income from Tunisian or foreign sources, including salaries, wages, and life annuities.
Monday, December 16
The deadline for monthly declarations for individuals is on Monday, December 16.
Friday, December 20
The deadline for submitting monthly declarations for legal entities using electronic filing is on Friday, December 20.
Wednesday, December 25
The last day to pay the third and final provisional installment for individuals subject to income tax and non-commercial activities, as well as those subject to the real regime and engaged in commercial, industrial, or service activities, is on Wednesday, December 25. This installment is equivalent to 30% of the previous year's tax.
Monday, December 30
The deadline for submitting monthly declarations for legal entities not using electronic filing is on Monday, December 30. This is also the last day to pay the final provisional installment for legal entities.
December will therefore be an opportunity for the State to collect a significant amount of revenue to cover high expenses. Over the past three years, this month has recorded the highest revenue intake, reaching 3,655 million Tunisian dinars in December 2023.
