The DGI publishes the circular note on the tax provisions of the Finance Act for the year 2019 : 25/01/2019
The General Directorate of Taxes (DGI) published, Thursday, january 24th 2019, a circular note on the tax provisions introduced by the Finance Act 2019. Giving a review of the tax provisions of the Finance Act No. 80-18 for the financial year 2019, the Circular Note No. 729 includes three sections.
The first part consists of details on tax-base rules, control and recovery concerning the provisions introduced by the Finance Act 2019. These include measures specific to corporate tax, income tax, value added tax or registration fees. The second part, on the other hand, states examples and the treatment of individual cases, while the last one relates to the tax applied to insurance contracts.
Circular Note No. 729 onthe fiscal provisions of the Finance Act2019