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 Actualités ANDI

ANDI 30-07-2015: What’s provided for by the complementary Finance Act for 2015


The Four major measures relating to investment :


1. Revision of rate of corporate tax 5(IBS) and tax on professional activity (TAP), as follows:


19% for manufacturing companies,

23% on housing, civil works  and tourism activities,

26% for other activities including those import and resale in the state.


1% for goods production activities

1.5% for housing, civil works activities.

3% for hydrocarbons transport  by pipelines activities.

2% for other activities


2. Customs duties’ reductions or exemptions, on inputs of certain steel products, aluminum profiles and vegetable fats, to encourage local production.

3. Access to industrial land without going through the Committee for assistance in locating and promoting investment and regulation of the land (CALPIREF).

4. The institution of a penalty charged to the beneficiaries of land for industrial use, not exploited three years after their award.



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