Tunisia Sets Conditions for Enterprise Heavily Impacted by COVID-19 for Certain Relief Measures

Tunisia has published Decree No. 308 for 2020, which sets out the conditions for an enterprise to be considered heavily impacted by the COVID-19 pandemic for the purpose of certain tax relief measures announced in March 2020 and published April. This includes the following for enterprises that are heavily impacted:

• the spreading of tax debts and payment thereof in installments over a period of 7 years;
• a delay of payment of penalties and interest from 1 April 2020 to 30 June 2020; and
• flexib…