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ENGLISH TRANSLATION FOR INFORMATION

Contents

Decrees and ministerial orders

Prime Ministry

Ministry of Foreign Affairs

Decree n° 2007-385 dated 26 February 2007, ratifying a financial protocol between

the government of the Republic of Tunisia and the government of the Republic of

France relating to the grant by the government of the Republic of France of financial

aids to the government of the Republic of Tunisia to contribute in the realization of

the cleaning up project in Taparura, in the agglomeration of Sfax ............................

Decree n° 2007-386 dated 26 February 2007, ratifying an agreement and a protocol

between the Republic of Tunisia and the Kingdom of Belgium aiming at avoiding

double taxation and preventing fraud and evasion regarding income and wealth tax..

Decree n° 2007-387 dated 26 February 2007, ratifying a note exchange regarding

the establishment of diplomatic relations between the Republic of Tunisia and the

Republic of Montenegro ................................................................................................

Decree n° 2007-388 dated 26 February 2007, ratifying an agreement between the

Republic of Tunisia and the Kingdom of the Netherlands in the field of transport and

transit of persons and goods by road ............................................................................

Year 150 P

thP

Friady, 12 Safar, 1428 – 2 March, 2007 N° 18

Appointment of counselors to the administrative court..................................................

Ministry of the Interior and Local Development

Decree n° 2007-384 dated 26 February 2007, distributing the reserve of the

common local collectivities fund ....................................................................................

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Official Gazette of the Republic of Tunisia — 2 March, 2007 N° 18 34

Decree n° 2007-389 dated 26 February 2007, ratifying the adherence of the

Republic of Tunisia to the agreement relating to the international transport of

perishable commodities and special transport vehicles to be used for these

carriages (ATP)............................................................................................................

Appointment of extraordinary and plenipotentiary ambassadors .......................................

Ministry of Finance

Decree n° 2007-394 dated 26 February 2007, amending and completing

decree n° 77-608 dated 27 July 1977 fixing the implementation conditions of

law n° 76-18 dated 21 January 1976 revising the codification of the change and

external trade legislation governing the relations between Tunisia and foreign

countries .........................................................................................................

Decrees from n° 2007-395 to n° 2007-399 dated 26 February 2007, attributing

investment premiums to achieve private student residences .......................................

Ministry of Development and International Cooperation

Maintaining in activity in the public sector .....................................................................

Ministry of State Properties and Real Estate Affairs

Decree n° 2007-402 dated 26 February 2007, confirming the minutes of the

commission of reconnaissance and delimitation of lands within the scope of the

state private domain of the governorate of Sfax (delegations of El Amra,

Djebeniana, El Mahres and Sakiet Eddaier) ......................................................

Ministry of Agriculture and Water Resources

Decree n° 2007-403 dated 26 February 2007, amending decree n° 2000-102

dated 18 January 2000, fixing the composition and the functioning methods of the

technical commission for seeds, seedlings and plant varieties .....................................


Ministry of Industry, Energy and Small and Medium-Sized Enterprises

Appointment of an engineer general .............................................................................


Ministry of Equipment, Housing and Territorial Development

Decree n° 2007-407 dated 26 February 2007, amending decree n° 2000-1467

dated 20 June 2000, expropriating for public purpose for the benefit of the housing

land agency, parcels of lands located in Ain Zaghouan governorate of Tunis, to

develop a housing and equipments zone......................................................................

Decree n° 2007-408 dated 26 February 2007, creating an objective-oriented

management unit to achieve projects of protection against floods in Ariana

North, and the plain of Kairouan, and fixing its organization and functioning

methods ..........................................................................................................

Decree n° 2007-409 dated 26 February 2007, approving the review of the

urban development plan of the commune of Ghardimaou (governorate of

Jendouba) .......................................................................................................

Ministry of Transport

Decree n° 2007-410 dated 26 February 2007, relating to the transfer of a parcel of

land from the railways public domain to the state private domain .................................


Ministry of Women’s Affairs, Family, Childhood and the Elderly

Appointment of the director for the higher institute of child-care officers......................

Ministry of Culture and Heritage Preservation

Appointment of a director for the Arabic and Mediterranean Music center, Baron

d’Erlanger Palace, in Sidi Bou said ...............................................................................

Ministry of Higher Education, Scientific Research and Technology

Appointment of high institute directors ..........................................................................

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N° 18 Official Gazette of the Republic of Tunisia — 2 March, 2007 Page 235

Notices and communications

Ministry of Finance

Exchange notice of the Minister of Finance modifying the exchange notice relating to

investments abroad published in the Official Gazette of the Republic of Tunisia on 18

January 2005 ................................................................................................................

Exchange notice of the Minister of Finance amending the exchange notice n° 17

regulating the placing and use of non transferable foreign currency published in the

Official Gazette of the Republic of Tunisia dated 27 September 1991 ..........................

Exchange notice of the Minister of Finance amending the exchange notice published

in the Official Gazette of the Republic of Tunisia dated 3 February 2006 fixing the

conditions of the re-export of foreign currency as imported banknotes by the non-

resident travelers...........................................................................................................

Exchange notice of the Minister of Finance relating to the participation of residents in

non-resident companies established in Tunisia.............................................................

Central Bank of Tunisia

Circulars to the authorized intermediaries n° 2006-22, 2006-23 and 2006-24 .............

Circulars to the authorized intermediaries n° 2007-01, 2007-02, 2007-03 and 2007-04.....

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decrees and ministerial orders

Official Gazette of the Republic of Tunisia — 2 March, 2007 N° 18 Page 236

PRIME MINISTRY

APPOINTEMENTS

Appointment of counselors to the administrative court.

(Published only in Arabic and French)

MINISTRY OF THE INTERIOR

AND LOCAL DEVELOPMENT

Decree n° 2007-384 dated 26 February 2007 distributing the reserve of the common local collectivities fund.

The president of the Republic,

On a proposal from the Minister of the Interior and Local Development,

Having regard to law n° 75-36 dated 14 May 1975 relating to local collectivities common funds all amending and completing texts notably law n° 2006-85 dated 25 December 2006 including finance law for the year 2007,

Having regard to the Minister of Finance.

Decrees the following :

Article one. - The reserve of the common local collectivities

fund , worth twenty six million eight hundred twenty thousand

dinars (26.820.000) for the year 2007 is distributed as follows :

- Municipality of Tunis 5.199.151D

- Regional Council of Tunis 944.667D

- Municipalities of governorates seats 3.235.986D

- Loans and support for the local collectivities fund

17.440.196D

Art. 2. - The Minister of the Interior and Local Development

and the Minister of Finance are charged, each in his respective

capacity, of the implementation of the decree herein which shall

be published in the Official Gazette of the Republic of Tunisia.

Tunis, 26 February 2007.

Zine El Abidine Ben Ali

MINISTRY OF FOREIGN AFFAIRS

Decree n°2007-385 dated 26 February 2007, ratifying a financial protocol between the government of the Republic of Tunisia and the government of the Republic of France relating to the grant by the government of the Republic of France of financial aids to the government of the Republic of Tunisia to contribute in the realization of the cleaning up project in Taparura, in the agglomeration of Sfax.

The President of the Republic,

Having regard to the constitution notably article 32,

Having regard to law n° 2007-2 dated 29 January 2007,

approving the financial protocol concluded in Tunis on 30 October

2006 between the government of the Republic of Tunisia and the

government of the Republic of France relating to the grant by the

government of the Republic of France of financial contributions to

the government of the Republic of Tunisia of a maximum amount

of eight millions (8.000.000) Euros to contribute in the

realization of the cleaning up project of Taparura in the

agglomeration of Sfax.

Having regard to the financial protocol concluded in Tunis on

30 October 2006 between the government of the Republic of

Tunisia and the government of the Republic of France relating to

the grant by the government of the Republic of France of financial

contributions to the government of the Republic of Tunisia of a

maximum amount of eight millions (8.000.000) Euros to

contribute in the realization of the cleaning up project of Taparura

in the agglomeration of Sfax.


Article one. - The financial protocol concluded in Tunis on 30

October 2006 between the government of the Republic of Tunisia

and the government of the Republic of France relating to the grant

by the government of the Republic of France of financial

contributions to the government of the Republic of Tunisia of a

maximum amount of eight millions (8.000.000) Euros to

contribute to the realization of the cleaning up project of Taparura

in the agglomeration of Sfax is ratified.

Art. 2. - The Minister of Foreign Affairs shall implement this

decree which shall be published in the Official Gazette of the

Republic of Tunisia.



Decree n° 2007-386 dated 26 February 2007, ratifying an

agreement and a protocol between the Republic of

Tunisia and the Kingdom of Belgium aiming at avoiding

double taxation and preventing fraud and evasion

regarding income and wealth tax.


Having regard to the constitution, and notably article 32,

Having regard to law n°2007-3 dated 29 January 2007,

approving the agreement and the protocol between the

Republic of Tunisia and the Kingdom of Belgium aiming at

avoiding double taxation and prevent fraud and evasion

regarding income and wealth tax, concluded in Tunis on 7

October 2004,

Having regard to law the agreement and the protocol between

the Republic of Tunisia and the Kingdom of Belgium aiming at

avoiding double taxation and prevent fraud and evasion

regarding income and wealth tax, concluded in Tunis on 7

October 2004.


Article one. - The agreement and the protocol between the

Republic of Tunisia and the Kingdom of Belgium aiming at

avoiding double taxation and preventing fraud and evasion

regarding income and wealth tax, concluded in Tunis on 7 October

2004 are ratified.

Art . 2. - The Minister of Foreign Affairs shall implement the

decree herein which shall be published in the Official Gazette of

the Republic of Tunisia.



Decree n°2007-387 dated 26 February 2007, ratifying a

note exchange regarding the establishment of

diplomatic relations between the Republic of Tunisia

and the Republic of Montenegro.



Having regard to the notes exchange regarding the

establishment of diplomatic relations between the Republic of

Tunisia and the Republic of Montenegro dated 18 August 2006

and 5 September 2006.

Decrees the following:

Article one - The note exchange regarding the establishment

of diplomatic relations between the Republic of Tunisia and the

Republic of Montenegro dated 18 August 2006 and 5 September

2006 is ratified.

Art. 2. - The Minister of Foreign Affairs shall implement the





Decree n° 2007-388 dated 26 February 2007, ratifying an

agreement between the Republic of Tunisia and the

Kingdom of the Netherlands in the field of transport and

transit of persons and goods by road.



Having regard to law n°2007-5 dated 29 January 2007,

approving the agreement between the Republic of Tunisia and

the Kingdom of the Netherlands in the field of transport and

transit of persons and goods by road , concluded in Tunis on

28 May 2004,

Having regard to the agreement between the Republic of

Tunisia and the Kingdom of the Netherlands in the field of

transport and transit of persons and goods by road, concluded in

Tunis on 28 May 2004,


Article one. - The agreement between the Republic of Tunisia

and the Kingdom of the Netherlands in the field of transport and

transit of persons and goods by road , concluded in Tunis on 28

May 2004, is ratified.






Decree n° 2007-389 dated 26 February 2007, ratifying

the adherence of the Republic of Tunisia to the

agreement relating to international transport of

perishable commodities and to special vehicles to be

used for these carriages (ATP).



Having regard to law n° 2007-1 dated 29 January 2007,

approving the adherence of the Republic of Tunisia to the

agreement relating to international transport of perishable

commodities and to special vehicles to be used for these carriages

(ATP) , concluded in Geneva on 1 September 1970, as amended

on 7 November 2003,

Having regard to the agreement relating to the adherence

of the Republic of Tunisia to the agreement relating to

international carriage of perishable commodities and to

special vehicles to be used for these carriages (ATP)

concluded in Geneva on 1 September 1970, as amended on 7

November 2003,


Article one. - The adherence of the Republic of Tunisia to the

agreement relating to international transport of perishable

commodities and to special vehicles to be used for these carriages

(ATP) concluded in Geneva on 1 September 1970, as amended on

7 November 2003, is ratified.






APPOINTEMENTS

Appointment of extraordinary and plenipotentiary

ambassadors.


MINISTRY OF FINANCE

Decree n° 2007-394 dated 26 February 2007

amending and completing decree n° 77-608 dated 27

July 1977 fixing the implementation conditions of

law n° 76-18 dated 21 January 1976 revising the

codification of the change and foreign trade

legislation governing the relations between Tunisia

and foreign countries.

The president of the Republic,

On a proposal from the Minister of Finance,


Having regard to law n° 76-18 dated 21 January 1976 revising

the codification of the exchange and foreign trade legislation

governing the relations between Tunisia and foreign countries, as

amended and completed by subsequent texts notably law n° 93-48

dated 3 May 1993,

Having regard to decree n° 75-316 dated 30 May 1975 fixing

the attributions of the Ministry of Finance,

Having regard to decree n° 77-608 dated 27 July 1977 fixing

the implementation conditions of law n° 76-18 dated 21 January

1976 revising the codification of the exchange and foreign trade

legislation governing the relations between Tunisia and foreign

countries, as amended and completed by subsequent texts notably

decree n° 93-1696 dated 16 August 1993, decree n° 97-1738 dated

3 September1997, decree n° 2003-2391 dated 17 November 2003,

decree n°2005-581 dated 7 March 2005, decree n° 2005-793 dated

14 March 2005, decree n° 2005-2397 dated 31 August 2005,

decree n° 2005-3142 dated 6 December 2005and decree n° 2006-

2321 dated 28 August 2006,

Having regard to the opinion of the governor of the Central

Bank of Tunisia

Having regard to the opinion of the Administrative court.


Article one. - The provisions of article 12 ter, of article 15, of

paragraph 1 of article 20, of paragraph 2 of article 21 and of article

26 of decree n° 77-608 dated 27 July 1977 mentioned above are

amended as follows:

Article 12 ter (new): The amounts the transfer of which is

delegated to authorized intermediaries, as stay abroad costs for

tourism, business, studies, vocational training, training and

treatments, may be fixed by circulars issued by the central bank of

Tunisia as allowances or percentages.

Article 15 (new): Any form of import and export of Tunisian

dinars as banknotes or coins by the Central Bank of Tunisia are

prohibited except according to agreements concluded by the

Central Bank of Tunisia with its homologues or any other

specialized authority in the foreign country.

Article 20 (new paragraph one):

1-The acquisition by any way other than the heritage

devolution, or the transfer of immovable properties, chattel real, or

businesses located in Tunisia, subject to the provisions of

paragraph one of article 21 hereafter.

Article 21 (new paragraph 3):

3-The acquisition by issuing in an increase of capital in the

limit of the issuing preferential rights or out of those limits, by

importing foreign currency, Tunisian securities or shares of

companies established in Tunisia in conformity with laws

governing them, and this by a natural person or a legal entity non-

resident having a foreign nationality.

Article 26 (new) :

Any person to whom the Central Bank of Tunisia

transferred foreign currency and who did not use it within the

fixed deadline , should retrocede it to the Central Bank of

Tunisia, subject to the last paragraph of article 25 mentioned

above.

Art. 2. - A new paragraph 1 to article 21 and a last paragraph

to article 25 are added to decree n° 77-608 dated 27 July 1977 as

follows:

Article 21 (paragraph 1):

1- The acquisition by any way other than the heritage

devolution, by a foreign currency import or the transfer of lands

and premises built in industrial zones and lands in tourist zones to

realize economic projects, and this, by a natural person or legal

entity non-resident of foreign nationality. Industrial and tourist

zones are fixed in conformity with the provisions of law n° 2005-

40 dated 11 May 2005, completing the decree dated 4 June 1957

relating to real estate operations.

Article 25 (last paragraph):

Unused foreign currency delivered as a tourist allocation, and

which is repatriated and placed in “tourist allocation” accounts in

convertible dinar , the opening and functioning conditions are

fixed by the Central Bank of Tunisia.

Art. 3. - Paragraphs 1, 2, 3, 4 and 5of article 21 of decree n°

77-608 dated 27 July 1977 mentioned above become respectively

paragraphs 2, 3, 4, 5 and 6.

Art. 4. - The Minister of Finance and the governor of the

Central Bank of Tunisia are charged, each in his respective

capacity, of the implementation of the decree herein which shall

be published in the Official Gazette of the Republic of Tunisia.



Decrees from n°2007-395 to n°2007-399 dated 26

February 2007, attributing investment premiums to

achieve private student residences.


MINISTRY OF DEVELOPMENT AND

INTERNATIONAL COOPERATION

MAINTAINING IN ACTIVITY

Maintaining in activity in the public sector


MINISTRY OF STATE PROPERTIES

AND LAND AFFAIRS

Decree n° 2007-402 dated 26 February 2007,

confirming the minutes of the commission of

reconnaissance and delimitation of lands within the

scope of the state private domain of the governorate

of Sfax (delegations of El Amra, Djebeniana, El

Mahres and Sakiet Eddaier).



MINISTRY OF AGRICULTURE AND

WATER RESOURCES

Decree n° 2007-403 dated 26 February 2007, amending decree n°2000-102 dated 18 January 2000, fixing the composition and the functioning methods of the technical commission for seeds , seedlings and plant varieties.


On a proposal from the Minister of Agriculture and Water Resources,

Having regard to law n° 99-42 dated 10 May 1999, relating to seeds, seedlings and new plant varieties, and notably article 6,

Having regard to decree n° 2000-102 dated 18 January 2000, fixing the composition and the functioning methods of the technical commission for seeds , seedlings and plant varieties, as amended by decree n° 2004-2322 dated 27 September 2004,

Having regard to decree n°2001-420 dated 13 February 2001, fixing the organization of the Ministry of Agriculture,

Having regard to the opinion of the administrative Court,


Article one. -The second sub-paragraph of paragraph one of article one of the above mentioned decree n°2000-102 dated 18 January 2000, is repealed and substituted by the following provisions:

Article one (paragraph one second sub-paragraph (new)) : « the director for homologation and quality control within the general directorate for the protection and quality control of the agricultural products : member ».

Art. 2. -The last paragraph of article (2) of the above mentioned decree n° 2000-102 dated 18 January 2000, is repealed and substituted by the following provisions :

Article 2 (last paragraph new): “-the general directorate for the protection and quality control of the agricultural products ensures the missions of the commission secretariat”.

Art. 3. - The Minister of Agriculture and Water Resources shall implement the decree herein which shall be published in the Official Gazette of the Republic of Tunisia.




Maintaining in activity in the public sector.


MINISTRY OF INDUSTRY, ENERGY

AND SMALL AND MEDIUM-SIZED

ENTERPRISES

APPOINTEMENT

Appointment of an engineer general.




(Published only in Arabic and French).

MINISTRY OF EQUIPMENT, HOUSING

AND TERRITORIAL DEVELOPMENT

Decree n° 2007-407 dated 26 February 2007, amending decree n° 2000-1467 dated 20 June 2000, expropriating for public purpose for the benefit of the housing land agency, parcels of lands located in Ain Zaghouan governorate of Tunis, to develop a housing and equipments zone


Decree n°2007-408 dated 26 February 2007, creating an objective-oriented management unit to achieve projects of protection against floods in Ariana North, and the plain of Kairouan, and fixing its organization and functioning methods


Decree n° 2007-409 dated 26 February 2007, approving the review of the urban development plan of the commune of Ghardimaou (governorate of Jendouba).


MINISTRY OF TRANSPORT

Decree n° 2007-410 dated 26 February 2007, relating to the transfer of a parcel of land from the railways public domain to the state private domain.





MINISTRY OF WOMEN'S AFFAIRS, FAMILY,

CHILDREN AND THE ELDERLY

APPOINTEMENT

Appointment of the director for the higher institute of child-care officers


MINISTRY OF CULTURE AND

HERITAGE PRESERVATION

APPOINTEMENT

Appointment of a director for the Arabic and Mediterranean Music center , Baron d’Erlanger Palace, in Sidi Bou said.


MINISTRY OF HIGHER EDUCATION,

SCIENTIFIC RESEARCH AND TECHNOLOGY

APPOINTEMENT

Appointment of high institute directors.



notices and communications


MINISTRY OF FINANCE

Exchange notice of the Minister of Finance modifying the exchange notice relating to investments abroad published in

the Official Gazette of the Republic of Tunisia on 18 January 2005.

Having regard to law n° 76-18 dated 21 January 1976 revising and codifying the exchange and foreign trade legislation governing the

relations between Tunisia and foreign countries as amended and completed by subsequent texts and notably law n° 93-48 dated 3 May 1993.

Having regard to decree n° 77-608 dated 27 July 1977 fixing the conditions of implementation of law n° 76-18 dated 21 January 1976

mentioned above as amended by subsequent texts.

Having regard to the exchange notice of the Minister of Finance relating to investments abroad as published in the Official Gazette of

the Republic of Tunisia on 18 January 2005.

Having regard to the opinion of the Governor of the Central Bank of Tunisia.

Article one. - The provisions of article 2 of the exchange notice of the Minister of Finance relating to investments abroad mentioned

above are abrogated and replaced as follows:

Exporting resident enterprises, to support their exporting activities, may make transfers to finance investments abroad like link or

representation offices, branch offices, subsidiaries or contributions in the capital of companies established abroad.

These transfers are fixed on the basis of the turnover in foreign currency realized by the concerned enterprise during the previous year as

declared to the tax administration and can not exceed annually the following amounts:

The exchange value in dinar of the turnover in

foreign currency of the previous year.

Link or representation

offices (TD)

Branch offices, subsidiaries and

contributions in companies established

abroad.

From 50.000 to 100.000 50.000 100.000

From 100.001 to 300.000 100.000 200.000

From 300.001 to 600.000 150.000 300.000

From 600.001 to 1.200.000 300.000 600.000

From 1.200.001 to 2.500.000 400.000 800.000

More than 2.500.000 500.000 1.000.000

Exporting resident enterprises may make transfers for these investments in the limits of amounts reaching 3 millions dinars annually, in case they finance these investments by deduction of foreign currency generated by export and paid into their professional accounts in foreign currency.

Art. 2. - The provisions of article 3 of the exchange notice of the Minister of Finance relating to investments abroad mentioned above and replaced as follows:

The non exporting resident enterprises or enterprises realizing during the previous year a turnover in foreign currency below 50.000 Dinars may, to support their presence abroad, make transfers in order to finance investments abroad as link or representation offices, branch offices, subsidiaries or contributions in the capital of companies established abroad.

These transfers are fixed on the basis of the turnover realized by the concerned enterprise for the previous year as declared to the tax administration and may not annually exceed the following amounts:

The turnover of the previous year (TD) Link or representation offices (TD)

Branch offices, subsidiaries and contributions in companies established abroad.

From 150.000 to 300.000 30.000 60.000

From 300.001 to 900.000 60.000 120.000

From 900.000 to 1800.000 120.000 240.000

From 1.800.001 to 2.700.000 120.000 240.000

More than 2.700.000 150.000 300.000

(The remaining part remains unchanged).

Exchange notice of the Minister of Finance amending the exchange notice n° 17 regulating the placing and use of non

transferable foreign currency published in the Official Gazette of the Republic of Tunisia dated 27 September 1991.


relations between Tunisia and foreign countries as amended and completed by subsequent texts notably law n° 93-48 dated 3 May 1993.



Having regard to the exchange notice n° 17 regulating the placing and use of non transferable foreign currency published in the Official

Gazette of the Republic of Tunisia dated 27 September 1991.


Single article: The subparagraphs “c” and “d” of Section I of the exchange notice mentioned above are abrogated and replaced as

follows :

c-financing the import and export operations of resident and non- resident enterprises established in Tunisia and exercising activities in

the industry and services sectors, and operations of local products export made by foreign trade non-resident companies established in

Tunisia.

d-granting operating loans to non-resident enterprises and companies referred to in subparagraph “c” mentioned above.


Exchange notice of the Minister of Finance amending the exchange notice published in the Official Gazette of the

Republic of Tunisia dated 3 February 2006 fixing the conditions of the re-export of foreign currency as imported

banknotes by the non-resident travelers.





The exchange notice published in the Official Gazette of the Republic of Tunisia dated 3 February 2006 fixing the conditions of the re-

export of foreign currency as imported banknotes by the non-resident travelers.


Single article. - The provisions of article one of the exchange notice mentioned above are repealed and replaced as follows:

Non-resident travelers can re-export the exchange value of imported foreign currency of an amount higher than five thousand dinars

(5000) only if they fill in, on entering the Tunisian territory, an import declaration of foreign currency in their possession conform to the

model annexed, duly signed by the customs.


Exchange notice of the Minister of Finance relating to the participation of residents in non-resident companies

established in Tunisia.






Article one. - Resident natural persons and Tunisian or foreign legal entities, to be established in Tunisia, are authorized to participate in

the capital of non-resident companies established in Tunisia and to make the relevant transfers.

The concept of participation extends to the application in the capital of the concerned companies during the constitution or the capital

increase as well as the acquisition operations of shares of these companies for onerous consideration or for free.

Art. 2. - The Central Bank of Tunisia shall implement this notice in conformity with the exchange and external trade legislation in force.


CENTRAL BANK OF TUNISIA

Circular to the authorized intermediaries n° 2006-22

Subject: Circular n°2003-05 dated 27 March 2003 relating to the sub-delegate accounts for exchange in convertible dinar.

The Governor of the Central Bank of Tunisia;

Having regard n° 58-90 dated 19 September 1958 creating and organizing the Central Bank of Tunisia as amended by subsequent texts

and notably law n° 2006-26 dated 15 May 2006;

Having regard to the exchange and foreign trade promulgated by law n° 76-18 dated 21 January 1976 revising and codifying the

exchange and foreign trade legislation governing the relations between Tunisia and foreign countries as amended and completed by

subsequent texts notably law n° 93-48 dated 3 May 1993.

Having regard to decree n° 77-608 dated 27 July 1977 fixing the conditions of implementation of law n° 76-18 mentioned above as

amended by subsequent texts;

Having regard to the circular n° 2003-05 dated 27 March 2003 relating to the sub-delegates accounts for exchange in convertible dinar.

Decides the following:

Article one. - The provisions of the first and second subparagraphs of article 4 of circular n° 2003-05dated 27 March 2003 mentioned

above are repealed and replaced by the following:

“-five per cent (5%) of the exchange value in dinar of transferred foreign currency as indicated on the certificate mentioned above

delivered by the authorized intermediary concerning persons mentioned in paragraph one of article 2 of article 2 of this circular.

-and/or five per cent (5%) of the exchange value in dinar of transferred foreign currency as indicated on the certificate mentioned above

delivered by the authorized intermediary in proportion to their participations to the capital of the resident legal entity concerning persons

mentioned in paragraph 2 of article 2 of this circular.”

Art. 2. - This circular enters into effect as from 1 January 2007.

The Governor

Taoufik Baccar


Subject: Circular n° 2001 dated 2 March 2001 relating to special accounts “Export-benefits” in convertible dinar.


Having regard n° 58-90 dated 19 September 1958 creating and organizing the Central Bank of Tunisia as amended by subsequent texts

and notably law n° 2006-26 dated 15 May 2006;

Having regard to the exchange and foreign trade promulgated by law n° 76-18 dated 21 January 1976 revising and codifying the

exchange and foreign trade legislation governing the relations between Tunisia and foreign countries as amended and completed by

subsequent texts notably law n° 93-48 dated 3 May 1993.

Having regard to decree n° 77-608 dated 27 July 1977 fixing the conditions of implementation of law n° 76-18 mentioned above as

amended by subsequent texts;

Having regard to circular n°2001 dated 2 March 2001 relating to special accounts “Export-benefits” in convertible dinar.


Article one. - The provisions of the first sentence of the first point of article 3of circular n° 2001-09 dated 2 March 2001 mentioned

above are abrogated and replaced by the following:

“Fifteen per cent (15%) of the amount of the benefits realized by the account holder or paid for his benefit as mentioned in the certificate

referred to in article 2”.

Art.2. - This circular enters into effect as from 1 January 2007.

The Governor

Taoufik Baccar



Subject: Circular n° 94-14 dated 14 September 1994 relating to the payment for the import and export of goods.


Having regard n° 58-90 dated 19 September 1958 creating and organizing the Central Bank of Tunisia as amended by subsequent texts and notably law n° 2006-26 dated 15 May 2006;

Having regard to the exchange and foreign trade promulgated by law n° 76-18 dated 21 January 1976 revising and codifying the exchange and foreign trade legislation governing the relations between Tunisia and foreign countries as amended and completed by subsequent texts notably law n° 93-48 dated 3 May 1993.

Having regard to law n° 94-41 dated 7 March 1994 relating to the external trade.

Having regard to decree n° 77-608 dated 27 July 1977 fixing the implementation conditions of the exchange and foreign trade code as amended by subsequent texts

Having regard to decree n° 94-1743 dated 29 August 1994 fixing the methods of foreign trade operations as amended by subsequent texts;

Having regard to the circular to the authorized intermediaries n° 94-14 dated 14 September 1994 relating to the payment for the import and export of goods as amended by subsequent texts.


Article one: The provisions of article 6, 11(1st and 2nd paragraph) and 12 of the circular to the authorized intermediaries n° 94-14 dated 14 September 1994 are abrogated and replaced by the following provisions:

“ Article 6 (new): The authorized intermediary, who is a payment agent, is entitled to pay advances subject to issuing a guarantee of the advances restitution on the first request by the non-resident supplier’s bank for the benefit of the importer.

Issuing the guarantee referred to in sub-paragraph one of this article is not required for the advance payments relating to the import of production related products.

Article 11:

1st paragraph (new): The sales on credit including payment deadlines up to 360 days as per the goods lading date are freely made if they fulfill one of the following requirements: (the remaining part of the paragraph remains unchanged).

2nd paragraph (new): Any extension in the authorized limit of 360 days of the payment deadline referred to by the commercial contract, and any change of the mode of payment referred to in this article, should be made known to the authorized intermediary being a payment agent , not later than the last day of the initial date of payment. The authorized intermediary, who is a payment agent informs the Central Bank of Tunisia about it on the 20th of the following month.

Article 12 (new): The sales on credit which do not fulfill one of the requirements fixed in article 11 mentioned above and the sales having a more than a 360 days payment deadline are submitted to the prior authorization of the Central Bank of Tunisia regardless of the product scheme.”

Art. 2. - This circular enters into effect as from 1 January 2007. The Governor

Taoufik Baccar


Subject : Circular n° 93-16 dated 7 October 1993 relating to external loans.


Having regard n° 58-90 dated 19 September 1958 creating and organizing of the Central Bank of Tunisia as amended by subsequent texts and notably law n° 2006-26 dated 15 May 2006;

Having regard to the exchange and foreign trade promulgated by law n° 76-18 dated 21 January 1976 revising and codifying the exchange and foreign trade legislation governing the relations between Tunisia and foreign countries as amended and completed by subsequent texts;

Having regard to decree n° 77-608 dated 27 July 1977 fixing the conditions of implementation of law n° 76-18 dated 21 January 1976 mentioned above as amended by subsequent texts.

Having regard to the circular to the authorized intermediaries n° 93-16 dated 7 October 1993 relating to external loans as amended by circular n°2005-03 dated 4 January 2005;

Decides the following :

Article one. - The provisions of the third paragraph of article one of the circular to the authorized intermediaries n° 93-16 dated 7 October 1993 mentioned above, are abrogated and replaced by the following provisions:

« Article one- 3rd paragraph (new): for this purpose, the credit establishments and other enterprises should either submit, beforehand to a voluntary valuation within one of the valuation organisms which list is annexed to this circular and have a valuation for publication purposes, or be listed ».

Art. 2. - This circular enters into force as from its notification date. The Governor

Taoufik Baccar



Subject : Management of the bank accounts of resident legal entities;


Having regard n° 58-90 dated 19 September 1958 creating and organizing the Central Bank of Tunisia as amended by

subsequent texts and notably law n° 2006-26 dated 15 May 2006;

Having regard to the exchange and foreign trade promulgated by law n° 76-18 dated 21 January 1976 revising and

codifying the exchange and foreign trade legislation governing the relations between Tunisia and foreign countries as

amended and completed by subsequent texts;

Having regard to decree n° 77-608 dated 27 July 1977 fixing the conditions of implementation of law n° 76-18 dated 21

January 1976 mentioned above as amended by subsequent texts.

Having regard to the circular of the central bank to the authorized intermediaries n° 64-39 dated 10 June 1964;


Article one: On derogation to the provisions of paragraph C of section III of circular n° 64-39 mentioned above, the foreign

natural persons entitled to represent resident legal entities are authorized to manage the accounts opened in the name of these

entities on the authorized intermediaries registers if the participation rate of non-residents in the capital of these legal entities

is more than 50%.

Article 2: This circular enters into effect as from its notification date.

The Governor

Taoufik Baccar



Subject : Circular n° 201-08 dated 02 March 2001 relating to business trips allowances,


Having regard n° 58-90 dated 19 September 1958 creating and organizing the Central Bank of Tunisia as amended by subsequent texts and notably law n° 2006-26 dated 15 May 2006;



Having regard to circular n°2001-08 dated 2 March 2001 relating to business trips allowances as amended by circular n° 2005- 02 dated 3 January 2005.


Article one : The provisions of articles 4 (paragraph 1), 15, 18, 19, 22, 23 and 24 of circular n° 2001-08 dated 2 March 2001 mentioned above are abrogated and replaced by the following:

« Article 4 (new paragraph one): Subject to the provisions of the third paragraph of article 12, the amount of the business trips allowance “exporter” is fixed at 25% per cent of the incomes of goods and services export of the current year generated by the activity for which the allowance is required with an annual limit of two hundred and fifty thousand dinars (250.000TD).

Article 15 (new): the annual amount of the business trip allowance called “importer” is fixed according to the import amounts of the previous year as follows:

The import amounts realized during the previous year. The allowance amount

From 5.000 to TND 50.000 TND 5.000

More than TND 50.000 10%with a limit of TND 50.000

Article 18 (new): resident natural persons Tunisian or foreign legal entities for their establishment in Tunisia and who do not have a business trip allowance “exporter”, “contracts achievable abroad”, “importer” or “promoter” whose professional activity needs traveling abroad but this activity does not exist among the activities mentioned in the list of annex n° 8 (new), may freely benefit from a business trip allowance called “other activities” within the authorized intermediaries.

The opening of the allowance file takes place upon presentation of a copy of the tax declaration of the previous year signed the tax administration as well as any document justifying the beneficiary activity (by-laws, trade register, certificate of lodging an investment declaration or authorization to exercise the activity or a professional card…..).

Article 19 (new): the annual amount of the business trip allowance called “other activities” is fixed according to the turnover net of tax of the previous year declared to the tax administration as follows:

The turnover amount of the previous year The allowance amount

From TND 10.000 to 30.000 TND 2.000

More than TND 30.000 8% with a limit of TND 30.000

Article 22 (new): Tunisian or foreign legal entities for their establishment in Tunisia, promoters of new projects the achievement of which needs travelling abroad ( contacts with the shareholders, customers of any operator, finalization of financial settings, negotiations with equipment materials suppliers, fairs visits….) may freely benefit from a business trip allowance called “promoter” within the authorized intermediaries.

The opening of the allowance file takes place upon presentation of:

- a copy of the certificate of lodging an investment declaration or authorization to exercise the activity provided by a code governing the activity sector;

- a copy of the by-laws fixing a minimum capital of TND 100.000

- an extract of the register of trade

- any document justifying the mobilization of at least 25% of the capital covers registered in the financing plan of the project (bank certificate, minutes of the constituent meeting,….)

Article 23 (new): The amount of the business trip allowance called “promoter” is fixed at fifty thousand dinars (TND 15.000).


This allowance is granted once during the project achievement period.

Article 24 (new): Subject to the provisions of the first paragraph of article 12, any resident natural person or any Tunisian or foreign legal entity for their establishment in Tunisia can be holder of only one business trip allowance.

The holder of a business trip allowance may benefit from the transformation of this allowance scheme after the closure of the file of the allowance of which he still benefits. »

Article 2: Article 26 and the first point of article 28 of circular to the authorized intermediaries n°2001-08 dated 2 March 2001 mentioned above are repealed.

Article 3: Annex n° 2 to circular to the authorized intermediaries n° 2001-08 dated 2 March mentioned above is repealed and replaced by annex 2 (new) hereafter. (*)

Article 4: A new annex n° 8 mentioned below is added to circular to the authorized intermediaries n° 2001-08 dated 2 March 2001 mentioned above. (*)

Article 5: This circular enters into effect as from the date of its notification.

The Governor

Taoufik Baccar


Subject : Tourist allowance


Having regard n° 58-90 dated 19 September 1958 creating and organizing of the Central Bank of Tunisia as amended by subsequent texts and notably law n° 2006-26 dated 15 May 2006;



Having regard to circular n° 2004-05 dated 1 November 2004 relating the tourist allowance as amended by circular n° 2006-15 dated 13 November 2006.


Article one : This circular fixes the conditions and achievement methods of transfers as tourist allowance by the authorized intermediaries.

Section one: the allowance beneficiaries

Article 2: Benefits from the tourist allowance:

1/ the travelers being resident in the sense of the exchange regulation and holders of a valid ordinary passport,

2/ the Tunisian and foreign students studying abroad and holders of a valid ordinary passport and whose parents are resident in Tunisia;

3/ Tunisians who were non-resident in the sense of the exchange regulations and who definitively came back to Tunisia, and this, whatever the duration of their stay in Tunisia after the said return.

The definitive return can be justified by any official documents ( consular certificate, document justifying the benefit of an exemption from the customs duties for pieces of furniture and cars….)

Section II: the allowance amount:

Article 3: The tourist allowance amount is fixed at four thousand Dinars (4.000 D) per legal year (1 January- 31 December).

Children under ten (10) may obtain an allowance of two thousand Dinars (2.000 D) per legal year.

Article 4: The foreign resident persons benefiting from transfers as salary savings as well as the members of their families may benefit from an allowance of two thousand Dinars (2.000 D) per legal year. The amount of this allowance is fixed at one thousand Dinars (1.000 D) per legal year for their children under ten (10).

Article 5: Travelers able to justify that their needs exceed the amount fixed by this text can lodge applications to obtain complementary amounts within the Central Bank of Tunisia by an authorized intermediary .

Section III: the methods of the allowance delivery

Article 6: The tourist allowance may be delivered once or spread out over several times. The unused part of the allowance can not be brought forward to the following years.

_________________

(*) The annexe is published only in Arabic and French.


Article 7: The transfers corresponding to tourist allowance may be made cash or by check or international nominative specially reserved to this allowance.

Article 8: The authorized intermediary signs the beneficiary ordinary passport on the delivery of the tourist allowance . The authorized intermediary shall indicate the delivery method of the allowance (cash, checks, international payment card), the amount, the currency in which the allowance is delivered as well as the delivery date.

Should the tourist allowance delivery be made by international payment card, the amount shall be written in Dinars.

Article 9: The chargé de mission traveling with special passport, may benefit from their rights as regards the tourist allocation, in addition to the mission costs. For this purpose, they must present their ordinary passports to the authorized intermediaries, who should sign them in conformity with article 8 mentioned above and the duration of the mission and the number of the special traveler passport.

A- transfers cash or by checks:

Article 10: The delivery of the tourist allowance cash or by checks leads to the issuing of printed forms “A”, “B” and “C” by the authorized intermediaries in conformity with the models in the annexes to this circular n° 2, 3 and 4. (*)

Article 11: The traveler should keep the printed form “A” in order to be used as proof of the origin of the foreign currency or the checks before departure from Tunisia. The printed form “B” is to be kept by the authorized intermediary. Printed form “C” is equal to an authorization to export means of payment (cash or checks) delivered by the authorized intermediary; it is delivered to the customs on leaving the Tunisian territory.

Article 12: The authorized intermediaries should:

a/ give a serial number to the three printed forms and put this number on each of them in the place reserved for this purpose. The printed form “A” which means the copy to be kept by the traveler, must be written in original and perfectly readable.

b/ fill in the sections included in these forms, notably those concerning the traveler identity, his/her national identity card or his/her residence permit, the methods of granting the tourist allowance, the number and of the delivered banknotes and their nominal value and, if necessary, the section reserved to the particular authorization reference delivered by the Central Bank of Tunisia.

c/ withdraw the printed form “B” and keep it at the disposal of the Central Bank of Tunisia for the control needs.

Article 13: Any beneficiary of a tourist allowance delivered cash and which was not used in an effective travel abroad should return it and can ask for it again for a later travel if he/she justifies his retrocession within a fifteen working days deadline after the date of the expiration of the duration of validity of the authorization to export foreign currency. the same applies for the checks returned to be annulled in the same fixed deadline.

Article 14: In case the traveler did not wholly use the granted foreign currency, the repatriated remainder may be granted again for other trips if it was returned to an authorized intermediary not later than 7 working days following the return date written on the concerned passport by the frontier police. the same applies for the delivered and unused checks.

Article 15: The authorized intermediary with whom the retrocession was done should mention on the passport page used for the annotation of the foreign currency purchase the retrocession made according to articles 13 and 14.

For the traveler holding a special passport having benefited from the tourist allocation in conformity with article 9, the retrocession should be done within the same deadlines with the presentation of any document including the return date (transport tickets coupon, mission order…).

B-Transfers by international payment card:

Article 16: In case the trip is cancelled , and if the tourist allowance is totally delivered by international payment card or partially cash and the other part by card, the beneficiaries should :

-return the foreign currency cash in conformity with the provisions of article 13of this circular;

-cancel the amounts written on the card within the authorized intermediary delivering the card not later than a month and fifteen working days after writing the allowance on the passport, and this, in order to benefit from it again for a later trip. The authorized intermediary, in this case, must write on the page used for the annotation of the amount delivered by the card the unused rights.

Article 17: In case the traveler holder of an international payment did not use the totality of the allowance, the repatriated remainder cash is governed by the provisions of article 14. The retrocession must be done within the authorized intermediary delivering the card. In this case, the latter should write on the passport page used for the annotation of the allowance delivery the retrocession already done and the rights still written on the card.

Article 18: The partial or total transformation of the rights written on the international payment card to rights in cash or by checks should be done, without fail, within the authorized intermediary delivering the card. The latter, should write on the passport the amount delivered cash or by checks and consequently should update the rights written on the card.

Article 19: In case of restitution of the international payment card, the authorized intermediary should mention on the passport the rights written on the card.


Section IV: Miscellaneous Provisions:

Article 20: The authorized intermediaries should make sure that every applicant meets the required conditions for the allowance delivery. For this purpose, in addition to the passport, they should ask Tunisians for the national identity card and foreigners for the residence permit.

Article 21: Any allowance can not be delivered to the traveler holding an invalid passport, even if the border crossing into the country of destination is not conditional to the presentation of a valid passport.

Article 22: To benefit from a tourist allowance of four thousand dinars (4.000 TD), foreign residents should establish a statement on honor signed and sealed by the authorized intermediary according to the model included in annex n° 1 to this circular as well as the same indications concerning the tourist allowance included in the passport (amount, country of destination , legal year…). It must be sent to the Central Bank of Tunisia along with the monthly statements of the tourist allowances referred to in article 27 of this circular.

Article 23: The international payment card can be used in Tunisia only for hotel reservations abroad.

Article 24: Fees generated by the use of international payment card are invoiced and paid in dinar in extra to the transfer rights as tourist allowance.

Article 25: Any beneficiary from tourist allowance delivered during December must return it to an authorized intermediary if he did not travel by 31st of the same month at the latest..

Article 26: The authorized intermediaries should inform the Central Bank of Tunisia about any infringements or authors of infringement attempts to this circular.

Section V: Notices of The central Bank of Tunisia

Article 27: The authorized intermediaries should send to the Central Bank of Tunisia (the department of current operations monitoring ) on 20th of each month at the latest :

-a statement established according to the model included in annex n°5 to this circular of persons benefiting from tourist allowance the previous month, and this, on a magnetic support made in conformity with the characteristics included in annex n° 8 to this circular. (*)

-a statement established according to the model included in annex n° 6 to this circular of persons making retrocession of unused foreign currency after a travel abroad the previous month, and this on a magnetic support made in conformity with the characteristics included in annex n° 8 to this circular. (*)

-a statement established according to the model included in annex n° 7 to this circular of the effective uses of the tourist allowance delivered by international payment cards the previous month, and this on a magnetic support made in conformity with the characteristics included in annex n° 8 to this circular. (*)

A listing repeating their content and a slip specifying the relevant period should be enclosed with these supports; the date and signature should be duly put on them by a representative of the authorized intermediary entitled to do this.

Article 28: The Central Bank of Tunisia shall continue to receive on paper supports the monthly statements mentioned in article 27 within the deadline fixed by the same article till 20 July 2007.

Article 29: The circular n° 2004- 05 dated 1 November 2004 relating to the tourist allocation is abrogated.

Article 30: This circular enters into effect as from its notification date.

The Governor

Taoufik Baccar

_________________

(*) The annexes are published only in Arabic and French.

For legalization and signature : the president of the municipality ISSN.0330.7921 certified true copy : the president director general of the Official Printing Press of the Republic of Tunisia

"This number of the Official Gazette of the Republic of Tunisia is deposited at the residence of the Governorate of Tunis on 3 March 2007"

traduction franaise pour informationpage 234 official gazette of the republic of utnisia 2 march,...

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