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Tunisia-Investment Incentives Code
Section-VII
Promoting Technology, Research and Development
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Article-39 : *

As well as the assistance envisaged by Law n°90-111 of 31st December 1990 comprising the Finance Law for the 1991 financial year and creating the fund for the promotion and control of industrial technology, the investements made by industrial, agricultural and fisheries companies which, by working towards local integration, facilitate the control or development of technology or improved productivity, give entitlement to total or partial payment by the State of the costs of training staff for that purpose.

The terms and conditions on which this benefit is granted are fixed by decree.

Article-40 : *

Investments made by companies in energy savings as stipulated by Law n°90-62 of 24th July 1990 concerning energy control give entitlement to a specific grant the amount and terms of allocation of which are fixed by decree.

Article-41 : *

Investments aimed at energy saving and at developing research into renewable energy and geothermal power, its production and marketing, give entitlement to a 10% reduction in customs duties, the suspension of value added tax for imported materials and equipment with no locally manufactured equivalent and the suspension of value added tax for materials and equipment acquired locally.

The conditions governing entitlement to this benefit are fixed by decree.

Article-42 : *

Investments made in the sphere of research and development by companies operating in the industrial, agricultural and fisheries sectors give entitlement to the following:

1. Exemption from customs duties and taxes with a similar effect, suspension of value added tax and consumption duty for imported equipment with no locally manufactured equivalent which is necessary for the realisation of those investments, as well as suspension of value added tax on equipment manufactured locally.

The conditions governing entitlement to this benefit are fixed by decree.

2. A grant the amount and terms of allocation of which are fixed by decree.

Article-43 : *

In order to improve the management of companies and to ensure better use of their production capacities, for a period of 5 years the State can take responsibility for 50% of the employer's contribution to the legal social security system for salaries paid to the following:

- Newly created teams of workers who have been added to the first team for industrial companies not operating continuously,

- Tunisian officers who hold a diploma in higher education issued on completion of a period of education lasting at least four years after the Baccalaureate year or an equivalent diploma, and recruited by companies operating in the industry, agriculture and fisheries sectors, as well as in the services the list of which is fixed by decree, as from the date the officer was recruited for the first time.

The terms governing the allocation of the benefits envisaged by the present article are fixed by decree. 

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