From January 1, 2024, the rate of advance payment on imports of consumer goods will be increased from 10% to 15% for taxpayers whose tax situation is not in order, the Directorate General of Taxes (French: DGI) at the Ministry of Finance announced on Wednesday.
This measure is part of the application of Article 58 of the 2022 Finance Law, which aims to improve tax compliance for natural and legal persons who import consumer goods, the DGI added in a press release.
In order to avoid this possible increase, the DGI urges the taxpayers concerned to submit their required tax returns within the legal deadlines, including those that are not subject to tax, such as the employer’s return.
The DGI also stressed the importance of setting up a payment plan with the tax collector for all tax debts owed to the tax authorities.
It also highlighted the importance of not declaring false turnover, income or profits in order to avoid this increase.
Those affected by the increase in the rate of advance on imports of consu
mer goods will not be able to recover the overpayment due to the application of the indicated advance, the same source pointed out.
However, they will be able to deduct the advance from the instalments or annual tax due at a later date, it added.
Source: Agence Tunis Afrique Presse