Nous publions ci-dessous les principales nouvelles dispositions de la circulaire n\u00b02016-08 du 30 d\u00e9cembre 2016 relative aux allocations pour voyages d\u2019affaires.<\/strong><\/em><\/p>\n<\/p>\n
La r\u00e9vision des conditions du b\u00e9n\u00e9fice des allocations pour voyages d\u2019affaires (AVA), porte essentiellement sur:
\n1. La r\u00e9duction des cat\u00e9gories d\u2019A.V.A \u00e0 2 au lieu de 5 : A.V.A. \u00abexportateur\u00bb et A.V.A. \u00abautres activit\u00e9s\u00bb.<\/p>\n
2. La fusion de l\u2019A.V.A. \u00abexportateur\u00bb et de l\u2019A.V.A. \u00abmarch\u00e9s r\u00e9alisables \u00e0 l\u2019\u00e9tranger\u00bb, en maintenant la possibilit\u00e9 du b\u00e9n\u00e9fice de l\u2019avance sur pr\u00e9sentation du contrat du march\u00e9.<\/p>\n
3. L\u2019A.V.A. \u00abautres activit\u00e9s\u00bb est fix\u00e9e \u00e0 8% du C.A.H.T sans d\u00e9passer 50.000 dinars par ann\u00e9e civile, avec \u00e9num\u00e9ration des personnes physiques et morales \u00e9ligibles \u00e0 ladite A.V.A. dans une liste positive qui remplace l\u2019ancienne liste, dans un objectif de simplification.<\/p>\n
4. Le rel\u00e8vement de l\u2019allocation au profit des promoteurs de nouveaux projets (devenus \u00e9ligibles \u00e0 l\u2019A.V.A \u00abautres activit\u00e9s\u00bb \u00e0 50.000 dinars accord\u00e9s une seule fois, (contre 15.000 dinars auparavant).<\/p>\n
5. Les importateurs b\u00e9n\u00e9ficient d\u00e9sormais des A.V.A. \u00abautres activit\u00e9s\u00bb avec un plafond maintenu \u00e0 50.000 dinars.<\/p>\n
6. Possibilit\u00e9 de r\u00e9inscription des devises non utilis\u00e9es suite \u00e0 un voyage \u00e0 l\u2019\u00e9tranger sur pr\u00e9sentation d\u2019une d\u00e9claration en douane d\u2019importation de billets de banque \u00e9trangers (alignement sur les conditions de r\u00e9inscription sur le passeport de l\u2019allocation touristique non utilis\u00e9e suite \u00e0 un voyage).<\/p>\n
Source<\/strong> <\/em>: Banque centrale de Tunisie.<\/p>\n","protected":false},"excerpt":{"rendered":"Nous publions ci-dessous les principales nouvelles dispositions de la circulaire n\u00b02016-08 du 30 d\u00e9cembre 2016 relative aux allocations pour voyages d\u2019affaires.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[995,2433],"tags":[6048],"class_list":["post-79688","post","type-post","status-publish","format-standard","hentry","category-economie","category-tunisie","tag-promoteurs"],"yoast_head":"\n
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