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©2019 KPMG Enterprises, a Tunisian entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International.
KPMG International provides no services to International clients. No member firm has any authority to obligate or bind KPMG International or
any other member firm vis-à-vis third parties, nor does KPMG have any such authority to obligate or bind any member firm. All rights
reserved.
Document Classification: KPMG Public
Alerte Fiscale
Tax Flash Alert
August 2018
N° 04/2019
IIème mesure : En cas de déclarations déposées en retard suite à l’intervention des services
du contrôle fiscal
Le taux de la pénalité de retard, suite à l’intervention des services du contrôle fiscal, a été maintenu à
1,25% du montant de l’impôt par mois ou fraction de mois de retard exigible.
©2019 KPMG Enterprises, a Tunisian entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International.
KPMG International provides no services to International clients. No member firm has any authority to obligate or bind KPMG International or
any other member firm vis-à-vis third parties, nor does KPMG have any such authority to obligate or bind any member firm. All rights
reserved.
Document Classification: KPMG Public
Alerte Fiscale
Tax Flash Alert
August 2018
N° 04/2019
IIIème mesure : Le minimum des pénalités prévues par les articles 81, 82 et 85 du CDPF
Au sens de l’article 86 du CDPF, le minimum de perception est fixé à 5 dinars pour toutes les pénalités
à savoir ; la pénalité de retard, la pénalité supplémentaire fixe et la pénalité en cas de défaut de
déclaration, dans les délais impartis, des revenus et bénéfices exonérés de l’IR et de l’IS ou soumis à
une RAS libératoire de l’impôt.
©2019 KPMG Enterprises, a Tunisian entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International.
KPMG International provides no services to International clients. No member firm has any authority to obligate or bind KPMG International or
any other member firm vis-à-vis third parties, nor does KPMG have any such authority to obligate or bind any member firm. All rights
reserved.
Document Classification: KPMG Public
Alerte Fiscale
Tax Flash Alert
August 2018
N° 04/2019
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