1.
Additional advantages can be granted by decree after opinion of the
higher commission of the Investments, with
the investments which are of a particular importance for
the national economy or the frontier areas.
These advantages are granted in form:
Of
exemption of the income tax or of the corporation tax
for one period not exceeding 5 years.
Of
participation of the State in the title of the infrastructure
expenditure.
Of
premium of investment not exceeding 5% of the investment amount.
Of
suspension of the rights and taxes in force for the equipment
necessary to the realization of the project.
2. The
companies of fishing of which it was put an end to their activities and
which promoters other than their former leaders and persons in charge
gave in activity can profit from the tax or financial advantages
envisaged by the code aprés opinion of the higher commission of the
investments.
3. The trust companies which exploit a project carried out within the
framework of this code profit, at the time of the setting of the project
to their profit, the advantages granted to the title of the income tax
and of the corporation tax or with the title of the assumption of
State’s responsibility of the employers' contribution to the legal mode
of social security and this, for the remainder of the period.
4. The investments in biological agriculture profit from an annual
premium during five years with the financial investments of the State at
the expenses of control and certification of the biological production.
5. If the investment carried out within the framework of this code opens
right for the benefit of several premiums of investment, the office
plurality of these premiums cannot exceed 25% of the cost of the project
and this, account not-held of the participation of the State with the
assumption of responsibility of work of infrastructure. However, this
rate can be changed to 30% for the new promoters whose projects are
located the priority zones of encouragement with the title of the
regional development and for the promoters of projects of fishing in the
Northern Zone extending from Bizerte to Tabarka and in open sea.
