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The General Directorate of Taxes has issued a new version of the 2026 Guide regarding the self-employed tax system. This guide clarifies the conditions, eligible categories, and tax advantages associated with this system. Its aim is to simplify the details related to registration, declaration, tax payments, and health coverage, while emphasizing that legislative and regulatory texts remain the primary reference. The framework seeks to strengthen the formal sector, promote entrepreneurial spirit, and facilitate young people's entry into the labor market through self-employment.
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