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.
