Tunisia-Tunisian Parliament approves tax measures favorable to disabled people

During the general session on Sunday, the Parliament approved a new financial bill for the year 2024, and a significant decision was made concerning vehicles for disabled people.

The new amendment (Article 31) integrated into the 2024 finance bill concentrates on cars specially adapted for people with disabilities. It suggests a modification of the provisions of Article 49 of Law No. 123 of 2001, which specifically addresses vehicles intended for the use of physically disabled individuals.

According to the new text, files associated with the procurement of cars adapted for disabled individuals, presented to customs before January 1, 2023, will be regularized based on the proportions and conditions in force at the time of their importation. Moreover, these imports will be granted an exemption from the sanctions typically applicable. Nevertheless, the application of these provisions will not result in the reimbursement of amounts paid before January 1, 2024.

This decision follows the examination of government proposals during a session chaired by the Minister of Finance, dedicated to studying additional provisions of the 2024 finance bill. Discussions on various proposals continue during parliamentary deliberations.