Sunday 23 February 2025 
The 2023 finance bill, adopted on Tuesday by the National People’s Assembly (APN), introduces a series of measures both in support of investment and in the fiscal sphere, as part of a new budgetary approach focused on objectives for greater efficiency and transparency.
This is the first text of the finance law drawn up under Organic Law 18/15 on Finance Laws.
The text advocates in particular the continuation of the State’s effort to control its financial balances, the encouragement of investment, the consolidation of social achievements while continuing the dynamics of growth.
This is how this text introduces, in its article 9, a simplification of the procedure obliging investors to reinvest 30% of the amounts corresponding to the exemptions under the corporate income tax (IBS) and the tax on the professional activity (TAP), granted within the framework of aid schemes, while granting them the possibility of investing or making placements in start-ups or incubators.
Are also exempted from the obligation to reinvest these tax advantages companies created within the framework of partnership between public or private companies with foreign ones.
In addition, natural persons with a turnover of less than 5 million Da/year will be eligible for the law on auto-entrepreneurs, while subjecting them to the single flat-rate tax (IFU) at the rate of 5%. on the turnover whatever the nature of their activity, according to this text of law.
The objective of this measure (article 49) is to promote the entrepreneurial spirit and to facilitate young people’s access to the labor market, in particular through self-employment.
In addition, it was authorized to proceed with the customs clearance of production chains and materials less than five years old and agricultural equipment and materials less than seven years old, according to the amendments voted by the APN.
Still in the investment chapter, the text also provides for the reduction of tax burdens concerning the tax on vehicles for transporting company personnel and exemption from IBS for fishing and aquaculture cooperatives and approved federations.
This exemption also includes interest from deposits in Islamic finance-type investment accounts from January 1, 2023, for a period of five years, according to the amendments validated by the deputies.
In the context of tax inclusion, the text introduces an adaptation of the ceilings linked to the exercise of the right of withholding tax on fees, the payment of taxes through banking channels via scriptural means, by setting the ceiling at of one million Da, with a view to strengthening financial and economic inclusion and supporting the efforts of the tax administration in the fight against money laundering.
Such procedures also make it possible to reduce the risks that may arise from the use of counterfeit notes and to absorb worn notes.
On the other hand, the text of the law introduces a simplification of the importation of tourist vehicles less than three years old with tax advantages depending on the type and motorization of the vehicle (gasoline, hybrid and electric) by removing the condition of limitation of this import once every three years.
It will therefore be authorized to proceed with the customs clearance of tourist vehicles less than three years old and imported by resident individuals for personal use, with payment of all duties and taxes provided for under public law.
In the field of foreign trade, the field of tax exemptions will be extended to import operations of hybrid and electric vehicles, as well as the exemption of the import of goods, within the framework of border barter , the preventive provisional additional tax.
In the area of housing, the Public Treasury has been authorized to cover 100% of the subsidized interest rate as part of the construction of an additional tranche of housing in the AADL formula.