- the resources from the vocational training tax net of
the tax advance.
Art. 30 - The enterprises subjected to the tax of
vocational training which realize at the date of entry into
force of the law herein rebates which were not deducted
from the tax of vocational training in conformity with the
provisions of article 31 of the law n° 88-145 dated 31
December 1988, relating to finance law for the year 1989,
may deduce the amount of the said rebates of the tax of
vocational training due on the late years and this, after the
deduction of the advance and till the resorption of the
rebates amount.
Art. 31 - The provisions of articles 27, 28 and 29 of the
law herein as well as the implementation texts shall come
into force as of 1st January 2009.
CHAPTER VII
MEASURES OF ACCOMPNIEMENT OF SOCIAL
NATURE
Art. 32 - Shall be added to article 45 of the investments
incentives code, a point 4, reading as follows :
4- allowing to new promoters to report the payment of
their contribution for social security for two years, the
payment of these contributions shall be carried out through
36 monthly installments.
The modalities and conditions of grant of this report
shall be fixed by a decree.
Art. 33 - Shall be added after the third dash of article 52
ter of the investments incentives code, two dashes, reading
as follows :
- the exemption of the tax of vocational training for the
wages, salaries, allowances and advantages being allocated
to the Tunisian teachers or trainer recruited in a permanent
way;
- exemption of the contribution to the fund of promotion
of the residences for the employees for the wages, salaries,
allowances and advantages being allocated to the Tunisian
teachers or trainer recruited in a permanent way and this,
during the first ten years starting from the date of entry in
effective activity. This advantage shall be granted to the
enterprises which enter into effective activity during the
period of the eleventh development plan (2007-2011).
Art. 34 - Shall be repealed and replaced the first and third
paragraphs of article 50 bis and amended the first paragraph of
article 50 (quarter) of law n° 83-112 dated 12 December 1983,
relating to the general status of the officials of the state, the
local public collectivities and public establishments of
administrative nature, as amended and completed by law n°
2003-20 dated 17 March 2003 as follows :
Article 50 bis ( first paragraph new): A leave for an
enterprise creation shall be granted to the established
official for a maximum duration of one year renewable a
single time. This leave shall be renewable two times in the
case when the enterprise is established in the regional
development areas. It may be granted within the framework
of the transfer provided for by law n° 95-34, relating to
recovery of enterprises in economic difficulties as amended
and completed by subsequent texts. This leave shall be
granted by a decree.
Page 1400
Article 50 bis ( third paragraph new): In case when the
enterprise is established in regional development areas and
notwithstanding the contrary legislative provisions, the
official shall continue to benefit from the social security
cover during three years and half salary during the two first
years, without being entitled to advancement or promotion .
Article 50 quarter ( first paragraph new): The official
benefiting from a leave for an enterprise creation shall ask
through a registered letter for third reintegration or leave
renewal for a second year or third year in case when the
enterprise is established in regional development areas and
this, within a one-month deadline, at least, before the leave
period expiry.
Art. 35 - Shall be repealed and replaced the first and
third paragraphs of article 53 bis and amended the first
paragraph of article 53 (quarter) of law n° 85-78 dated 5
August 1985, relating to the general status of the officials of
offices, public establishments of industrial and commercial
nature and companies whose capital belongs directly and
wholly to the state or to the public local collectivities as
amended and completed by law n° 2003-21 dated 17
March 2003, as follows :
Article 53 bis ( first paragraph new): a leave for an
enterprise creation shall be granted to the established
official for a maximum duration of one year renewable a
single time. This leave shall be renewable two times in the
case when the enterprise is established in the regional
development areas. It may be granted within the framework
of the transfer provided for by law n° 95-34, relating to
recovery of enterprises in economic difficulties as amended
and completed by subsequent texts. This leave shall be
granted by a decree.
Article 53 bis ( third paragraph new) : in case when the
enterprise is established in regional development areas and
notwithstanding the contrary legislative provisions, the
official shall continue to benefit from the social security
cover during three years and half salary during the two first
years, without being entitled to advancement or promotion .
Article 53 quarter ( first paragraph new) : the official
benefiting from a leave for an enterprise creation shall ask
through a registered letter for third reintegration or leave
renewal for a second year or third year in case when the
enterprise is established in regional development areas and
this, within a one-month deadline, at least, before the leave
period expiry.
CHAPTER VIII
DEVELOPMENT OF ECONOMIC SPACES
Art . 36 -The enterprises seedbeds are spaces equipped
to help the promoters in the innovating sectors and
promising activities to concretize their ideas of projects and
to transform them into operational projects and to lodge
these projects for one given period and to help them to be
established apart from the seedbed after the incubation
period.
These services primarily relate to the training of new
promoters in particular in the field of the creation of the
projects, their assistance during the preparation of the
project, the lodging of the innovating projects and their
accompaniment during the first years after their starting and
Official Gazette of the Republic of Tunisia — 28-31 December 2007
N° 104