النهار أونلاين
Source: النهار أونلاين
11 Hrsالنهار أونلاين
Source: النهار أونلاين
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The voluntary tax settlement scheme allows a single tax payment at a rate of 8% on increases to the tax bases stated in audit notices issued during 2026. Those notices may be cancelled once payment has been made in full, no later than 31 December 2026. Among other categories excluded by law are amounts that do not result in an actual increase in the tax bases, amounts payable to recover VAT deductions, and fixed taxes and penalties. The scheme also does not cover gains from the sale of property subject to income tax at a rate of 15%. Businesses whose declared turnover for 2025 reached or exceeded 2 billion dinars are not eligible. Businesses that exceeded the threshold in earlier years may qualify if their turnover in 2025 was below it.
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