{"id":7,"date":"2023-03-30T11:50:25","date_gmt":"2023-03-30T11:50:25","guid":{"rendered":"https:\/\/jibaya.tn\/?page_id=7"},"modified":"2025-11-18T11:47:49","modified_gmt":"2025-11-18T10:47:49","slug":"espace-professionnel","status":"publish","type":"page","link":"https:\/\/jibaya.tn\/ar\/espace-professionnel\/","title":{"rendered":"\u0641\u0636\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"7\" class=\"elementor elementor-7\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1235a3c elementor-section-full_width banner-arab elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"1235a3c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a66aaa\" data-id=\"8a66aaa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d07c74 elementor-widget elementor-widget-heading\" data-id=\"3d07c74\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0641\u0636\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25a4857 elementor-section-full_width elementor-section-content-middle elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"25a4857\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-d0aadfe\" data-id=\"d0aadfe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddee35f elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"ddee35f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"color:#1F45E4\">\u062e\u062f\u0645\u0627\u062a\u0646\u0627<\/span><br>\u0627\u0644\u0623\u0643\u062b\u0631<br>\u0627\u0633\u062a\u0639\u0645\u0627\u0644\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4991f5 elementor-hidden-desktop elementor-widget elementor-widget-heading\" data-id=\"c4991f5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"color:#1F45E4\">\u062e\u062f\u0645\u0627\u062a\u0646\u0627 <\/span>\u0627\u0644\u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u0639\u0645\u0627\u0644\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-acdd191\" data-id=\"acdd191\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7378540 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"7378540\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/09\/ICONE-03.svg\" class=\"attachment-full size-full wp-image-5136\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\"><span style=\"font-family: Poppins, sans-serif;font-size: 15px\">\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0627\u0644\u0627\u062f\u0627\u0621 \u0639\u0646 \u0628\u0639\u062f<\/span><span style=\"font-family: Poppins, sans-serif;font-size: 15px\"><\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-aa326de elementor-section-content-bottom elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"aa326de\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d03cf47\" data-id=\"d03cf47\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9dd9352 ha-has-bg-overlay elementor-widget elementor-widget-text-editor\" data-id=\"9dd9352\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a style=\"color: white\" href=\"https:\/\/jibaya.tn\/ar\/blog\/la-tele-declaration-fiscale\/\">\u0627\u0644\u0645\u0632\u064a\u062f<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d899794\" data-id=\"d899794\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59fddc1 ha-has-bg-overlay elementor-widget elementor-widget-text-editor\" data-id=\"59fddc1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<a style=\"color:white\" href=\"https:\/\/teledecgo.finances.gov.tn\/pls\/webdeclar\/DIVERS_PROC.identification1?lang=fr&amp;fin=&amp;app=\">\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0629<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-4600f22\" data-id=\"4600f22\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b6d9ed elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"7b6d9ed\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/07\/5.svg\" class=\"attachment-full size-full wp-image-2780\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\"><font color=\"#1f45e4\" face=\"Poppins, sans-serif\"><span style=\"font-size: 15px\">\u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u0645\u0631\u0648\u0631\u064a\u0629 \u0639\u0646 \u0628\u0639\u062f<\/span><\/font><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7da1bff elementor-section-content-bottom elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"7da1bff\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-66a04cc\" data-id=\"66a04cc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b2db095 ha-has-bg-overlay elementor-widget elementor-widget-text-editor\" data-id=\"b2db095\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a style=\"color: white\" href=\"https:\/\/jibaya.tn\/ar\/blog\/e-situation-fiscale\/\">\u0627\u0644\u0645\u0632\u064a\u062f<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7930b75\" data-id=\"7930b75\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8e131a8 ha-has-bg-overlay elementor-widget elementor-widget-text-editor\" data-id=\"8e131a8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a style=\"color: white\" href=\"https:\/\/amendes.finances.gov.tn\/jsp\/Amende\/Acceuil_page.jsp\">\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0629<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1f689e5\" data-id=\"1f689e5\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5edf57e elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"5edf57e\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/05\/2.svg\" class=\"attachment-full size-full wp-image-17112\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\"><font color=\"#1f45e4\" face=\"Poppins, sans-serif\"><span style=\"font-size: 15px\">\u0645\u0646\u0635\u0651\u0629 \u062a\u0627\u062c <\/span><\/font><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f06c7f6 elementor-section-content-bottom elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"f06c7f6\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f9da8ca\" data-id=\"f9da8ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f62d09f ha-has-bg-overlay elementor-widget elementor-widget-text-editor\" data-id=\"f62d09f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a style=\"color: white\" href=\"https:\/\/jibaya.tn\/ar\/blog\/plateforme-de-transfert-et-echange-des-donnees-fiscales-tej\/\">\u0627\u0644\u0645\u0632\u064a\u062f<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e4e10bd\" data-id=\"e4e10bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b31001 ha-has-bg-overlay elementor-widget elementor-widget-text-editor\" data-id=\"1b31001\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a style=\"color: white\" href=\"https:\/\/tej.finances.gov.tn\">\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0629<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44ef7be elementor-section-full_width elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"44ef7be\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84732ea\" data-id=\"84732ea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec0b9a4 elementor-widget elementor-widget-heading\" data-id=\"ec0b9a4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0633\u062a\u062c\u062f\u0627\u062a \u0648 \u0628\u0644\u0627\u063a\u0627\u062a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c234ce4 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"c234ce4\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-44fb5a6 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"44fb5a6\" data-element_type=\"container\" id=\"arti\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9b6da6 elementor-grid-eael-col-1 elementor-widget-mobile__width-inherit elementor-hidden-mobile elementor-grid-tablet-eael-col-2 elementor-grid-mobile-eael-col-1 elementor-widget elementor-widget-eael-post-grid\" data-id=\"b9b6da6\" data-element_type=\"widget\" data-settings=\"{&quot;eael_post_grid_columns&quot;:&quot;eael-col-1&quot;,&quot;eael_post_grid_columns_tablet&quot;:&quot;eael-col-2&quot;,&quot;eael_post_grid_columns_mobile&quot;:&quot;eael-col-1&quot;}\" data-widget_type=\"eael-post-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"eael-post-grid-b9b6da6\" class=\"eael-post-grid-container\">\n            <div class=\"eael-post-grid eael-post-appender eael-post-appender-b9b6da6 eael-post-grid-style-three\" data-layout-mode=\"masonry\"><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"23175\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-media\"><div class=\"eael-entry-overlay fade-in\"><i class=\"fas fa-long-arrow-alt-right\" aria-hidden=\"true\"><\/i><a href=\"https:\/\/jibaya.tn\/ar\/blog\/avis-la-dgi-informe\/\"target=\"_blank\"><\/a><\/div><div class=\"eael-entry-thumbnail\">\n                 <img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2026\/04\/Design-sans-titre-300x200.jpg\" class=\"attachment-medium size-medium wp-image-23180\" alt=\"\" style=\"width:100%;height:66.65%;max-width:2048px\" srcset=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2026\/04\/Design-sans-titre-300x200.jpg 300w, https:\/\/jibaya.tn\/wp-content\/uploads\/2026\/04\/Design-sans-titre-1024x683.jpg 1024w, https:\/\/jibaya.tn\/wp-content\/uploads\/2026\/04\/Design-sans-titre-768x512.jpg 768w, https:\/\/jibaya.tn\/wp-content\/uploads\/2026\/04\/Design-sans-titre-1536x1024.jpg 1536w, https:\/\/jibaya.tn\/wp-content\/uploads\/2026\/04\/Design-sans-titre-18x12.jpg 18w, https:\/\/jibaya.tn\/wp-content\/uploads\/2026\/04\/Design-sans-titre-1568x1045.jpg 1568w, https:\/\/jibaya.tn\/wp-content\/uploads\/2026\/04\/Design-sans-titre.jpg 2048w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\n             <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/jibaya.tn\/ar\/blog\/avis-la-dgi-informe\/\" title=\"Avis concernant le d\u00e9p\u00f4t de la d\u00e9claration de l&#8217;employeur via la plateforme &#8220;TEJ&#8221;\"target=\"_blank\">\u0628\u0644\u0627\u063a \u0628\u062e\u0635\u0648\u0635 \u0627\u064a\u062f\u0627\u0639 \u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0645\u0624\u062c\u0631 \u0639\u0644\u0649 \u0645\u0646\u0635\u0629 \"\u062a\u0627\u062c\"<\/a><\/h2><\/header><div class=\"eael-entry-meta\"><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u0648\u0627\u0635\u0644\u0629 \u0645\u062c\u0647\u0648\u062f\u0627\u062a\u0647\u0627 \u0644\u0631\u0642\u0645\u0646\u0629 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u062a\u0639\u0644\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u064a\u0646 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0648\u0627\u062c\u0628 \u0625\u064a\u062f\u0627\u0639 \u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0645\u0624\u062c\u0631 \u0628\u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0648\u062b\u0648\u0642 \u0628\u0647\u0627\u060c<\/p><a href=\"https:\/\/jibaya.tn\/ar\/blog\/avis-la-dgi-informe\/\" class=\"eael-post-elements-readmore-btn\"target=\"_blank\">\u0627\u0644\u0645\u0632\u064a\u062f<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><\/div>\n            <div class=\"clearfix\"><\/div>\n        <\/div>            <div class=\"eael-load-more-button-wrap eael-force-hide\">\n                <button class=\"eael-load-more-button\" id=\"eael-load-more-btn-b9b6da6\" data-widget-id=\"b9b6da6\" data-widget=\"b9b6da6\" data-page-id=\"7\" 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data-layout-mode=\"masonry\"><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"22279\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h1 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/jibaya.tn\/ar\/blog\/fiscalite-10-10-saison-8-un-nouveau-depart-pour-renforcer-la-culture-fiscale-chez-les-jeunes\/\" title=\"&#8220;Fiscalit\u00e9 10\/10 &#8221;  Saison 8 : Un nouveau d\u00e9part pour renforcer la culture fiscale chez les jeunes\">\u062a\u0638\u0627\u0647\u0631\u0629 \"\u0627\u0644\u062c\u0628\u0627\u064a\u0629 10\/10\" \u0627\u0644\u0645\u0648\u0633\u0645 \u0627\u0644\u062b\u0627\u0645\u0646: \u0627\u0646\u0637\u0644\u0627\u0642\u0629 \u062c\u062f\u064a\u062f\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u062f\u0649 \u0627\u0644\u0646\u0627\u0634\u0626\u0629<\/a><\/h1><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u0627\u0646\u0637\u0644\u0642\u062a \u0641\u064a \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0634\u0647\u0631 \u0641\u064a\u0641\u0631\u064a 2026 \u062a\u0638\u0627\u0647\u0631\u0629 \"\u0627\u0644\u062c\u0628\u0627\u064a\u0629 10\/10\" \u0641\u064a \u062f\u0648\u0631\u062a\u0647\u0627 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0647\u062f\u0641 \u062a\u0644\u0627\u0645\u064a\u0630 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0633\u0627\u062f\u0633\u0629 \u0628\u0627\u0644\u0645\u062f\u0627\u0631\u0633 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u0629.<\/p><a href=\"https:\/\/jibaya.tn\/ar\/blog\/fiscalite-10-10-saison-8-un-nouveau-depart-pour-renforcer-la-culture-fiscale-chez-les-jeunes\/\" class=\"eael-post-elements-readmore-btn\">\u0627\u0644\u0645\u0632\u064a\u062f<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"22147\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h1 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/jibaya.tn\/ar\/blog\/communique\/\" title=\"\u0628\u0644\u0627\u063a \u064a\u0647\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0637\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u062d\u0629\">\u0628\u0644\u0627\u063a \u064a\u0647\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0637\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u062d\u0629<\/a><\/h1><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u062a\u0639\u0644\u0645 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0646\u0647\u060c \u0637\u0628\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644 70 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2025 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0635\u062d\u064a\u0651\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0641\u0627\u0626\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0651\u0629 \u0645\u062f\u0651 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0651\u0629 \u0641\u064a \u0623\u062c\u0644 \u0623\u0642\u0635\u0627\u0647 \u0627\u0644\u062e\u0645\u0633\u0629 \u0639\u0634\u0631 \u064a\u0648\u0645\u0627 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0643\u0644\u0651 \u0633\u062f\u0627\u0633\u064a\u0629 \u0645\u062f\u0646\u064a\u0651\u0629 ...<\/p><a href=\"https:\/\/jibaya.tn\/ar\/blog\/communique\/\" class=\"eael-post-elements-readmore-btn\">\u0627\u0644\u0645\u0632\u064a\u062f<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"21884\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h1 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/jibaya.tn\/ar\/blog\/la-fiscalite-en-toute-connaissance-pour-une-meilleure-relation-de-confiance-entre-ladministration-fiscale-et-le-contribuable\/\" title=\"La fiscalit\u00e9 en connaissance de cause: pour une meilleure relation de confiance entre l&#8217;Administration fiscale et le contribuable\">\u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0639\u0646 \u062f\u0631\u0627\u064a\u0629: \u0645\u0646 \u0623\u062c\u0644 \u0639\u0644\u0627\u0642\u0629 \u0623\u0643\u062b\u0631 \u062b\u0642\u0629 \u0628\u064a\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0648\u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621<\/a><\/h1><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u0627\u0641\u062a\u062a\u062d\u062a \u0627\u0644\u0633\u064a\u062f\u0629 \u0645\u0634\u0643\u0627\u0629 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u062e\u0627\u0644\u062f\u064a\u060c \u0648\u0632\u064a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0627\u062b\u0646\u064a\u0646 15 \u062f\u064a\u0633\u0645\u0628\u0631 2025\u060c \u0645\u0644\u062a\u0642\u0649 \u062a\u0641\u0627\u0639\u0644\u064a\u0627 \u0636\u0645 \u0645\u0645\u062b\u0644\u064a \u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0648\u0645\u0645\u062b\u0644\u064a \u0627\u0644\u0645\u0647\u0646 \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0648\u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0645\u0644\u064a\u0646 \u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649.<\/p><a href=\"https:\/\/jibaya.tn\/ar\/blog\/la-fiscalite-en-toute-connaissance-pour-une-meilleure-relation-de-confiance-entre-ladministration-fiscale-et-le-contribuable\/\" class=\"eael-post-elements-readmore-btn\">\u0627\u0644\u0645\u0632\u064a\u062f<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    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\u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629<\/span><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86dd642 agenda-parti elementor-widget elementor-widget-the-events-calendar-addon\" data-id=\"86dd642\" data-element_type=\"widget\" data-widget_type=\"the-events-calendar-addon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!=========Events list Template 1.6.28=========><script type=\"application\/ld+json\">\r\n[{\"@context\":\"http:\/\/schema.org\",\"@type\":\"Event\",\"name\":\"Dernier d\\u00e9lai du d\\u00e9p\\u00f4t de la d\\u00e9claration mensuelle par les personnes 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physiques.\",\"description\":\"\",\"url\":\"https:\/\/jibaya.tn\/ar\/event\/depot-de-la-declaration-mensuelle-par-les-personnes-physiques-4\/\",\"eventAttendanceMode\":\"https:\/\/schema.org\/OfflineEventAttendanceMode\",\"eventStatus\":\"https:\/\/schema.org\/EventScheduled\",\"startDate\":\"2026-11-16T00:00:00+01:00\",\"endDate\":\"2026-11-16T23:59:59+01:00\",\"performer\":\"Organization\"},{\"@context\":\"http:\/\/schema.org\",\"@type\":\"Event\",\"name\":\"Dernier d\\u00e9lai de d\\u00e9p\\u00f4t de la d\\u00e9claration mensuelle par les personnes morales adh\\u00e9rentes au syst\\u00e8me de la t\\u00e9l\\u00e9d\\u00e9claration et paiement de la taxe \\u00e0 distance\",\"description\":\"\",\"url\":\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-de-depot-de-la-declaration-mensuelle-par-les-personnes-morales-adherentes-au-systeme-de-la-teledeclaration-et-paiement-de-la-taxe-a-distance-11\/\",\"eventAttendanceMode\":\"https:\/\/schema.org\/OfflineEventAttendanceMode\",\"eventStatus\":\"https:\/\/schema.org\/EventScheduled\",\"startDate\":\"2026-11-20T00:00:00+01:00\",\"endDate\":\"2026-11-20T23:59:59+01:00\",\"performer\":\"Organization\"},{\"@context\":\"http:\/\/schema.org\",\"@type\":\"Event\",\"name\":\"Dernier d\\u00e9lai de d\\u00e9p\\u00f4t de la d\\u00e9claration mensuelle par les personnes morales autres que celles adh\\u00e9rentes au syst\\u00e8me de la t\\u00e9l\\u00e9d\\u00e9claration et paiement de la taxe \\u00e0 distance.\",\"description\":\"\",\"url\":\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-de-depot-de-la-declaration-mensuelle-par-les-personnes-morales-autres-que-celles-adherentes-au-systeme-de-la-teledeclaration-et-paiement-de-la-taxe-a-distance-8\/\",\"eventAttendanceMode\":\"https:\/\/schema.org\/OfflineEventAttendanceMode\",\"eventStatus\":\"https:\/\/schema.org\/EventScheduled\",\"startDate\":\"2026-11-30T00:00:00+01:00\",\"endDate\":\"2026-11-30T23:59:59+01:00\",\"performer\":\"Organization\"},{\"@context\":\"http:\/\/schema.org\",\"@type\":\"Event\",\"name\":\"D\\u00e9p\\u00f4t de la d\\u00e9claration de revenus r\\u00e9alis\\u00e9s par les salari\\u00e9s, les b\\u00e9n\\u00e9ficiaires de pensions ou de rentes viag\\u00e8res y compris celles de source \\u00e9trang\\u00e8re.\",\"description\":\"\",\"url\":\"https:\/\/jibaya.tn\/ar\/event\/depot-de-la-declaration-de-revenus-realises-par-les-salaries-les-beneficiaires-de-pensions-ou-de-rentes-viageres-y-compris-celles-de-source-etrangere\/\",\"eventAttendanceMode\":\"https:\/\/schema.org\/OfflineEventAttendanceMode\",\"eventStatus\":\"https:\/\/schema.org\/EventScheduled\",\"startDate\":\"2026-12-07T00:00:00+01:00\",\"endDate\":\"2026-12-07T23:59:59+01:00\",\"performer\":\"Organization\"},{\"@context\":\"http:\/\/schema.org\",\"@type\":\"Event\",\"name\":\"D\\u00e9p\\u00f4t de la d\\u00e9claration mensuelle par les personnes physiques.\",\"description\":\"\",\"url\":\"https:\/\/jibaya.tn\/ar\/event\/depot-de-la-declaration-mensuelle-par-les-personnes-physiques-5\/\",\"eventAttendanceMode\":\"https:\/\/schema.org\/OfflineEventAttendanceMode\",\"eventStatus\":\"https:\/\/schema.org\/EventScheduled\",\"startDate\":\"2026-12-15T00:00:00+01:00\",\"endDate\":\"2026-12-15T23:59:59+01:00\",\"performer\":\"Organization\"},{\"@context\":\"http:\/\/schema.org\",\"@type\":\"Event\",\"name\":\"Dernier d\\u00e9lai de d\\u00e9p\\u00f4t de la d\\u00e9claration mensuelle par les personnes morales adh\\u00e9rentes au syst\\u00e8me de la t\\u00e9l\\u00e9d\\u00e9claration et paiement de la taxe \\u00e0 distance\",\"description\":\"\",\"url\":\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-de-depot-de-la-declaration-mensuelle-par-les-personnes-morales-adherentes-au-systeme-de-la-teledeclaration-et-paiement-de-la-taxe-a-distance-12\/\",\"eventAttendanceMode\":\"https:\/\/schema.org\/OfflineEventAttendanceMode\",\"eventStatus\":\"https:\/\/schema.org\/EventScheduled\",\"startDate\":\"2026-12-21T00:00:00+01:00\",\"endDate\":\"2026-12-21T23:59:59+01:00\",\"performer\":\"Organization\"},{\"@context\":\"http:\/\/schema.org\",\"@type\":\"Event\",\"name\":\"D\\u00e9p\\u00f4t de la d\\u00e9claration du 3\\u00e8me acompte provisionnel par les personnes physiques.\",\"description\":\"\",\"url\":\"https:\/\/jibaya.tn\/ar\/event\/depot-de-la-declaration-du-3eme-acompte-provisionnel-par-les-personnes-physiques\/\",\"eventAttendanceMode\":\"https:\/\/schema.org\/OfflineEventAttendanceMode\",\"eventStatus\":\"https:\/\/schema.org\/EventScheduled\",\"startDate\":\"2026-12-25T00:00:00+01:00\",\"endDate\":\"2026-12-25T23:59:59+01:00\",\"performer\":\"Organization\"},{\"@context\":\"http:\/\/schema.org\",\"@type\":\"Event\",\"name\":\"D\\u00e9p\\u00f4t de la d\\u00e9claration du 3\\u00e8me acompte provisionnel par les personnes morales.\",\"description\":\"\",\"url\":\"https:\/\/jibaya.tn\/ar\/event\/depot-de-la-declaration-du-3eme-acompte-provisionnel-par-les-personnes-morales\/\",\"eventAttendanceMode\":\"https:\/\/schema.org\/OfflineEventAttendanceMode\",\"eventStatus\":\"https:\/\/schema.org\/EventScheduled\",\"startDate\":\"2026-12-28T00:00:00+01:00\",\"endDate\":\"2026-12-28T23:59:59+01:00\",\"performer\":\"Organization\"},{\"@context\":\"http:\/\/schema.org\",\"@type\":\"Event\",\"name\":\"Dernier d\\u00e9lai de d\\u00e9p\\u00f4t de la d\\u00e9claration mensuelle par les personnes morales autres que celles adh\\u00e9rentes au syst\\u00e8me de la t\\u00e9l\\u00e9d\\u00e9claration et paiement de la taxe \\u00e0 distance.\",\"description\":\"\",\"url\":\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-de-depot-de-la-declaration-mensuelle-par-les-personnes-morales-autres-que-celles-adherentes-au-systeme-de-la-teledeclaration-et-paiement-de-la-taxe-a-distance-9\/\",\"eventAttendanceMode\":\"https:\/\/schema.org\/OfflineEventAttendanceMode\",\"eventStatus\":\"https:\/\/schema.org\/EventScheduled\",\"startDate\":\"2026-12-28T00:00:00+01:00\",\"endDate\":\"2026-12-28T23:59:59+01:00\",\"performer\":\"Organization\"}]\r\n<\/script><div id=\"ectbe-wrapper-86dd642\" class=\"ectbe-wrapper ectbe-list-wrapper style-1\"><div id=\"event-22471\" class=\"ectbe-inner-wrapper ectbe-simple-event\"><div class=\"ectbe-date-area\">\n                                <span class=\"ectbe-ev-day\">15<\/span>\n                                <span class=\"ectbe-ev-mo\">\u0645\u0627\u064a\u0648<\/span>\n                                <span class=\"ectbe-ev-yr\">2026<\/span>\n                                <\/div><div class=\"ectbe-content-box\"><div class=\"ectbe-evt-title\"><a class=\"ectbe-evt-url\" href=\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-du-depot-de-la-declaration-mensuelle-par-les-personnes-physiques-5\/\">\u0622\u062e\u0631 \u0623\u062c\u0644 \u0644\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0634\u0647\u0631\u064a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646<\/a><\/div><div class=\"ectbe-evt-time\"><i class=\"ectbe-icon-clock\"><\/i>All day<\/div><\/div><div class=\"ectbe-evt-more-box\"><a class=\"ectbe-evt-read-more\" href=\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-du-depot-de-la-declaration-mensuelle-par-les-personnes-physiques-5\/\">Find out more<\/a><\/div><\/div><div id=\"event-22474\" class=\"ectbe-inner-wrapper ectbe-simple-event\"><div class=\"ectbe-date-area\">\n                                <span class=\"ectbe-ev-day\">20<\/span>\n                                <span class=\"ectbe-ev-mo\">\u0645\u0627\u064a\u0648<\/span>\n                                <span class=\"ectbe-ev-yr\">2026<\/span>\n                                <\/div><div class=\"ectbe-content-box\"><div class=\"ectbe-evt-title\"><a class=\"ectbe-evt-url\" href=\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-de-depot-de-la-declaration-mensuelle-par-les-personnes-morales-adherentes-au-systeme-de-la-teledeclaration-et-paiement-de-la-taxe-a-distance-5\/\">\u0622\u062e\u0631 \u0623\u062c\u0644 \u0644\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0634\u0647\u0631\u064a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u064a\u0646 \u0627\u0644\u0645\u0646\u062e\u0631\u0637\u064a\u0646 \u0628\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0648\u062f\u0641\u0639 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0646 \u0628\u0639\u062f<\/a><\/div><div class=\"ectbe-evt-time\"><i class=\"ectbe-icon-clock\"><\/i>All day<\/div><\/div><div class=\"ectbe-evt-more-box\"><a class=\"ectbe-evt-read-more\" href=\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-de-depot-de-la-declaration-mensuelle-par-les-personnes-morales-adherentes-au-systeme-de-la-teledeclaration-et-paiement-de-la-taxe-a-distance-5\/\">Find out more<\/a><\/div><\/div><div id=\"event-22478\" class=\"ectbe-inner-wrapper ectbe-simple-event\"><div class=\"ectbe-date-area\">\n                                <span class=\"ectbe-ev-day\">25<\/span>\n                                <span class=\"ectbe-ev-mo\">\u0645\u0627\u064a\u0648<\/span>\n                                <span class=\"ectbe-ev-yr\">2026<\/span>\n                                <\/div><div class=\"ectbe-content-box\"><div class=\"ectbe-evt-title\"><a class=\"ectbe-evt-url\" href=\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-du-depot-de-la-declaration-annuelle-de-limpot-sur-le-revenu-des-industriels-et-prestataires-de-service-et-professions-non-commerciales-y-compris-ceux-soumis-au-regime-forfaitair\/\">\u0627\u0644\u062a\u0651\u0635\u0631\u064a\u062d \u0627\u0644\u0633\u0651\u0646\u0648\u064a \u0628\u0627\u0644\u0636\u0651\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u0651\u062e\u0644 \u0628\u0627\u0644\u0646\u0651\u0633\u0628\u0629 \u0644\u0644\u0635\u0651\u0646\u0627\u0639\u064a\u064a\u0646 \u0648\u0645\u0633\u062f\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0647\u0646 \u063a\u064a\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0651\u0629 \u0628\u0645\u0646 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0646\u0636\u0648\u0648\u0646 \u062a\u062d\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a<\/a><\/div><div class=\"ectbe-evt-time\"><i class=\"ectbe-icon-clock\"><\/i>All day<\/div><\/div><div class=\"ectbe-evt-more-box\"><a class=\"ectbe-evt-read-more\" href=\"https:\/\/jibaya.tn\/ar\/event\/dernier-delai-du-depot-de-la-declaration-annuelle-de-limpot-sur-le-revenu-des-industriels-et-prestataires-de-service-et-professions-non-commerciales-y-compris-ceux-soumis-au-regime-forfaitair\/\">Find out more<\/a><\/div><\/div><\/div><style type=\"text\/css\">.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-list-wrapper{--e-ectbe-date-area-background:#FFF3D4;}.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-list-wrapper{--e-ectbe-content-box-background:#121E520A;}.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-list-wrapper{--ectbe-featd-evt-color:#ED8E22;}.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-list-wrapper{--e-ectbe-date-area-color:#ED8E22;}.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-list-wrapper{--e-ectbe-evt-title-color:#121E52;}.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-evt-title .ectbe-evt-url{font-size:12px;}.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-evt-description{font-size:29px;}.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-list-wrapper.style-1 .ectbe-date-area{font-size:28px;}.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-content-box .ectbe-date-area span{font-size:28px;}.elementor-21884 .elementor-element.elementor-element-86dd642 .ectbe-minimal-list-wrapper .ectbe-evt-time {font-size:28px;}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28d352c elementor-section-full_width elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"28d352c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-4855036\" data-id=\"4855036\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fb383f elementor-hidden-desktop elementor-widget elementor-widget-heading\" data-id=\"8fb383f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0627\u062a \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<br><span style=\"color:#323F65\">\u0645\u0648\u0642\u0639\u0646\u0627 \u064a\u0642\u062f\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a. \u0627\u0643\u062a\u0634\u0641 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629:\n\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-8aa5d68\" data-id=\"8aa5d68\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3006016 eael-flipbox-content-align-left eael-flipbox-img-default elementor-widget elementor-widget-eael-flip-box\" data-id=\"3006016\" data-element_type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-zoom-in eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <a class=\"eael-elements-flip-box-flip-card\" href=\"https:\/\/jibaya.tn\/ar\/blog\/la-tele-declaration-fiscale\/\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <img decoding=\"async\" class=\"eael-flipbox-image-as-icon\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/09\/ICONE-03.svg\" alt=\"\">\n                                                                            <\/div>\n                                    <h4 class=\"eael-elements-flip-box-heading\">\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0648\u062f\u0641\u0639 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0646 \u0628\u0639\u062f <\/h4>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                    <p>\u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u062a\u062a\u064a\u062d \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u064a\u0646 \u0633\u062f\u0627\u062f \u0648\u062f\u0641\u0639 \u0636\u0631\u0627\u0626\u0628\u0647\u0645 \u0645\u0646 \u0645\u0643\u0627\u0646 \u0639\u0645\u0644\u0647\u0645 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0648\u0627\u0644\u062f\u062e\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u0627\u0644\u064a: www.impots.finances.gov.tn \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629.<\/p>                                    <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                                                            <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-7c263c5\" data-id=\"7c263c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db70e06 eael-flipbox-content-align-left eael-flipbox-img-default elementor-widget elementor-widget-eael-flip-box\" data-id=\"db70e06\" data-element_type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-zoom-in eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <a class=\"eael-elements-flip-box-flip-card\" href=\"https:\/\/jibaya.tn\/ar\/blog\/la-tele-liquidation-fiscale\/\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <img decoding=\"async\" class=\"eael-flipbox-image-as-icon\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/07\/2.svg\" alt=\"\">\n                                                                            <\/div>\n                                    <h4 class=\"eael-elements-flip-box-heading\">\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0639\u0646 \u0628\u0639\u062f \u0648\u0627\u0644\u062f\u0641\u0639 \u0628\u0627\u0644\u0642\u0628\u0627\u0636\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/h4>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                    <div class=\"sprocket-mosaic-item\" data-mosaic-content=\"\"><div class=\"sprocket-padding\"><div class=\"sprocket-mosaic-text\">\u00a0\u062a\u0645\u0643\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u0646\u062e\u0631\u0637\u064a\u0647\u0627 \u0645\u0646 \u0627\u062d\u062a\u0633\u0627\u0628 \u0623\u062f\u0627\u0621\u0627\u062a\u0647\u0645 \u0648\u0645\u0639\u0627\u0644\u064a\u0645\u0647\u0645 (\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0634\u0647\u0631\u064a\u0629\u060c \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c...<\/div><\/div><\/div>                                    <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                                                            <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-32a48d6\" data-id=\"32a48d6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5906ad0 eael-flipbox-content-align-left eael-flipbox-img-default elementor-widget elementor-widget-eael-flip-box\" data-id=\"5906ad0\" data-element_type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-zoom-in eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <a class=\"eael-elements-flip-box-flip-card\" href=\"https:\/\/jibaya.tn\/ar\/blog\/e-situation-fiscale\/\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <img decoding=\"async\" class=\"eael-flipbox-image-as-icon\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/07\/6.png\" alt=\"\">\n                                                                            <\/div>\n                                    <h4 class=\"eael-elements-flip-box-heading\">\u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u0648\u0636\u0639\u064a\u0651\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0646 \u0628\u0639\u062f<\/h4>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                    <p>\u062a\u0645\u0643\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0628\u063a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0646 \u0628\u0639\u062f \u0639\u0644\u0649 \u0627\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0645\u0632\u0648\u062f\u064a\u0647\u0627 \u0642\u0628\u0644 \u0635\u0631\u0641 \u0645\u0633\u062a\u062d\u0642\u0627\u062a\u0647\u0645.<span class=\"roksprocket-ellipsis\">\u2026<\/span><\/p>                                    <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                                                            <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b19c9c3 elementor-section-full_width elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"b19c9c3\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-35351f2\" data-id=\"35351f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5f2025 elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"d5f2025\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0627\u062a \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<br><span style=\"color:#323F65\">\u0627\u0643\u062a\u0634\u0641\u0648\u0627 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0639\u0628\u0631 \u0645\u0648\u0642\u0639\u0646\u0627\n\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-bc98366\" data-id=\"bc98366\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-377a7c3 eael-flipbox-content-align-left eael-flipbox-img-default elementor-widget elementor-widget-eael-flip-box\" data-id=\"377a7c3\" data-element_type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-zoom-in eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <a class=\"eael-elements-flip-box-flip-card\" href=\"https:\/\/jibaya.tn\/ar\/blog\/depot-dematerialise-de-la-liasse-fiscale\/\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <img decoding=\"async\" class=\"eael-flipbox-image-as-icon\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/09\/ICONE-01.svg\" alt=\"\">\n                                                                            <\/div>\n                                    <h4 class=\"eael-elements-flip-box-heading\">\u0627\u0644\u0625\u0636\u0628\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629<\/h4>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                    <p>\u062a\u0646\u062f\u0631\u062c \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u0634\u0631\u0648\u0639 \u0631\u0642\u0645\u0646\u0629 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0628\u0633\u064a\u0637 \u0648\u062a\u0633\u0647\u064a\u0644 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u064a\u0646 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0628\u0631 \u0627\u0644\u062a\u0642\u0644\u064a\u0635 \u0645\u0646 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0648\u062f\u0639\u0629 \u0639\u0644\u0649 \u0648\u0631\u0642 \u0644\u062f\u0649 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u062d\u0641\u0638 \u0648\u062a\u062e\u0632\u064a\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>                                    <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                                                            <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-794883e\" data-id=\"794883e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2abde4c eael-flipbox-content-align-left elementor-widget__width-initial eael-flipbox-img-default elementor-widget elementor-widget-eael-flip-box\" data-id=\"2abde4c\" data-element_type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-zoom-in eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <a class=\"eael-elements-flip-box-flip-card\" href=\"https:\/\/jibaya.tn\/ar\/blog\/fatca-tunisie\/\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <img decoding=\"async\" class=\"eael-flipbox-image-as-icon\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/07\/4.svg\" alt=\"\">\n                                                                            <\/div>\n                                    <h4 class=\"eael-elements-flip-box-heading\">\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\n\n(\"FATCA\")<\/h4>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                    <p>\u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0648\u0639\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0648\u0644\u064a \u0648\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u062e\u0635\u0648\u0635 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 ...<\/p>                                    <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                                                            <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-1389a5f e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"1389a5f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b90203 elementor-widget elementor-widget-ucaddon_post_list\" data-id=\"4b90203\" data-element_type=\"widget\" data-widget_type=\"ucaddon_post_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Post List -->\n\t\t<link id='font-awesome-css' href='https:\/\/jibaya.tn\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/jibaya.tn\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Post List *\/\n\n\n\n#uc_post_list_elementor_4b90203\n{\n  display:grid;\n}\n\n\n#uc_post_list_elementor_4b90203 .uc_post_list_image div\n{\n  background-size:cover;\n  background-position:center;\n}\n\n\n.uc_post_list .uc_post_list_box{\n\tposition: relative;\n\toverflow: hidden;\n\tdisplay: flex;\n}\n\n#uc_post_list_elementor_4b90203 .uc_post_list_image\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_post_list_elementor_4b90203 .uc_post_list_image img\n{\n  width:100%;\n  display:block;\n  transition:0.3s;\n  \n}\n\n\n.uc_post_list_title a{\n\tcolor: #333333;\n    display: block;\n}\n.uc_post_list_date{\n\tfont-size: 12px;\n}\n\n#uc_post_list_elementor_4b90203 .uc_post_list_content\n{\n  display:flex;\n  flex-direction:column;\n  flex:1;\n}\n\n#uc_post_list_elementor_4b90203 .uc_more_btn{\n\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n#uc_post_list_elementor_4b90203 .button-on-side\n{\n  display:flex;\n  align-items:center;\n}\n\n\n.ue-grid-item-category a\n{\n  display:inline-block;\n  font-size:10px;\n  text-transform:uppercase;\n}\n\n#uc_post_list_elementor_4b90203 .ue-meta-data\n{\n  \n  display:flex;\n\n  flex-wrap: wrap;\n  line-height:1em;\n}\n\n#uc_post_list_elementor_4b90203 .ue-grid-item-meta-data\n{\n      display:inline-flex;\n      align-items:center;\n}\n\n.ue-grid-item-meta-data\n{\n  font-size:12px;\n}\n\n#uc_post_list_elementor_4b90203 .ue-grid-item-meta-data-icon\n{\n  line-height:1em;\n}\n\n#uc_post_list_elementor_4b90203 .ue-grid-item-meta-data-icon svg\n{\n  width:1em;\n  height:1em;\n}\n\n\n\n#uc_post_list_elementor_4b90203 .ue-debug-meta\n{\n  padding:10px;\n  border:1px solid red;\n  position:relative;\n  line-height:1.5em;\n  font-size:11px;\n  width:100%;\n}\n\n.uc-remote-parent .uc_post_list_box{\n\tcursor:pointer;\n}\n\n#uc_post_list_elementor_4b90203 .ue-post-link-overlay\n{\n  display:block;\n  position:absolute;\n  top:0;\n  bottom:0;\n  right:0;\n  left:0;\n}\n\n\n<\/style>\n\n<div class=\"uc_post_list uc-items-wrapper\" id=\"uc_post_list_elementor_4b90203\"  >    \t\n  <div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/jibaya.tn\/ar\/blog\/taxes-de-circulation\/\" target=\"_self\" title=\"\u0645\u0639\u0644\u0648\u0645 \u0627\u0644\u062c\u0648\u0644\u0627\u0646\">\n          \n            <img decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2026\/03\/004ad8-81-x-81-px.png\"  alt=\"#004ad8 (81 x 81 px)\" width=\"81\" height=\"81\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/jibaya.tn\/ar\/blog\/taxes-de-circulation\/\" title=\"\u0645\u0639\u0644\u0648\u0645 \u0627\u0644\u062c\u0648\u0644\u0627\u0646\">\u0645\u0639\u0644\u0648\u0645 \u0627\u0644\u062c\u0648\u0644\u0627\u0646<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n                                               \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u062a\u0636\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062e\u0644\u0627\u0635 (DGCPR) \u0639\u0644\u0649 \u0630\u0645\u0651\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u062e\u062f\u0645\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 :<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/jibaya.tn\/ar\/blog\/plateforme-de-transfert-et-echange-des-donnees-fiscales-tej\/\" target=\"_self\" title=\"\u0645\u0646\u0635\u0629 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0644\u0623\u063a\u0631\u0627\u0636 \u062c\u0628\u0627\u0626\u064a\u0629: \u062a\u0627\u062c\">\n          \n            <img decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/05\/tej.svg\"  alt=\"tej\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/jibaya.tn\/ar\/blog\/plateforme-de-transfert-et-echange-des-donnees-fiscales-tej\/\" title=\"\u0645\u0646\u0635\u0629 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0644\u0623\u063a\u0631\u0627\u0636 \u062c\u0628\u0627\u0626\u064a\u0629: \u062a\u0627\u062c\">\u0645\u0646\u0635\u0629 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0644\u0623\u063a\u0631\u0627\u0636 \u062c\u0628\u0627\u0626\u064a\u0629: \u062a\u0627\u062c<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n                                               \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u062a\u0645\u0643\u0646 \u0645\u0646\u0635\u0629 \u062a\u0627\u062c \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0634\u0647\u0627\u0626\u062f \u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f \u0637\u0628\u0642\u0627 \u0644\u0644\u0641\u0635\u0644 41 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2022...<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/jibaya.tn\/ar\/blog\/nacef-le-systeme-national-de-caisses-enregistreuses-fiscales-2\/\" target=\"_self\" title=\"\u0645\u0646\u0638\u0648\u0645\u0629 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643 \u0639\u0644\u0649 \u0639\u064a\u0646 \u0627\u0644\u0645\u0643\u0627\u0646          \u0646\u0627\u0635\u0641\">\n          \n            <img decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2025\/10\/icone-81-x-81-px-1.png\"  alt=\"icone (81 x 81 px) (1)\" width=\"81\" height=\"81\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/jibaya.tn\/ar\/blog\/nacef-le-systeme-national-de-caisses-enregistreuses-fiscales-2\/\" title=\"\u0645\u0646\u0638\u0648\u0645\u0629 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643 \u0639\u0644\u0649 \u0639\u064a\u0646 \u0627\u0644\u0645\u0643\u0627\u0646          \u0646\u0627\u0635\u0641\">\u0645\u0646\u0638\u0648\u0645\u0629 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643 \u0639\u0644\u0649 \u0639\u064a\u0646 \u0627\u0644\u0645\u0643\u0627\u0646          \u0646\u0627\u0635\u0641<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n                                               \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u062a\u0647\u062f\u0641 \u0645\u0646\u0638\u0648\u0645\u0629 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643 \u0639\u0644\u0649 \u0639\u064a\u0646  \u0627\u0644\u0645\u0643\u0627\u0646 \"\u0646\u0627\u0635\u0641\" \u0627\u0644\u0649<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/jibaya.tn\/ar\/blog\/timbres-electronique-dematerialise\/\" target=\"_self\" title=\"\u0627\u0644\u0637\u0648\u0627\u0628\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\">\n          \n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2025\/10\/icone-81-x-81-px.png\"  alt=\"icone (81 x 81 px)\" width=\"81\" height=\"81\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/jibaya.tn\/ar\/blog\/timbres-electronique-dematerialise\/\" title=\"\u0627\u0644\u0637\u0648\u0627\u0628\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\">\u0627\u0644\u0637\u0648\u0627\u0628\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n                                               \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u062a\u0636\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062e\u0644\u0627\u0635 (DGCPR) \u0639\u0644\u0649 \u0630\u0645\u0651\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u062e\u062f\u0645\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 :<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/jibaya.tn\/ar\/blog\/declaration-annuelle-dans-le-cadre-des-articles-43-a-48-de-la-loi-des-finances2025\/\" target=\"_self\" title=\"\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0633\u0646\u0648\u064a \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0641\u0635\u0648\u0644 43\u0627\u0644\u0649 48 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2025\">\n          \n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2025\/06\/BANQUE-81-x-81-px-1.png\"  alt=\"BANQUE (81 x 81 px) (1)\" width=\"81\" height=\"81\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/jibaya.tn\/ar\/blog\/declaration-annuelle-dans-le-cadre-des-articles-43-a-48-de-la-loi-des-finances2025\/\" title=\"\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0633\u0646\u0648\u064a \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0641\u0635\u0648\u0644 43\u0627\u0644\u0649 48 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2025\">\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0633\u0646\u0648\u064a \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0641\u0635\u0648\u0644 43\u0627\u0644\u0649 48 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2025<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n                                               \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u062a\u0645\u0643\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0646 \u0628\u0639\u062f \u0639\u0646 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0631\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u0631\u062a\u0643\u0628\u0629 \u0643\u0645\u0627 \u062a\u0645\u0643\u0646 \u0645\u0646 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0639\u0646 \u0628\u0639\u062f<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/jibaya.tn\/ar\/blog\/declaration-pays-par-pays\/\" target=\"_self\" title=\"\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629\">\n          \n            <img decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/07\/9.svg\"  alt=\"9\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/jibaya.tn\/ar\/blog\/declaration-pays-par-pays\/\" title=\"\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629\">\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n                                               \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u062a\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u062c\u0627\u0645\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u064b\u0627 \u0628\u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0651\u0648\u0646\u0633\u064a\u0629 \u0648\u062a\u0633\u062a\u0648\u0641\u064a \u0634\u0631\u0648\u0637\u064b\u0627 \u0645\u0639\u064a\u0651\u0646\u0629\u060c \u0648\u0627\u062c\u0628 \u0625\u064a\u062f\u0627\u0639 \u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 \u0637\u0628\u0642\u0627 \u0644\u0645\u0642\u062a\u0636\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0648\u0631 13 \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0645\u0643\u0627\u0641\u062d\u0629 \u062a\u0622\u0643\u0644 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0627\u0644\u0645\u0639\u0631\u0648\u0641 \u0628\u0645\u0634\u0631\u0648\u0639 (BEPS).<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/jibaya.tn\/ar\/blog\/depot-en-ligne-de-la-declaration-annuelle-sur-les-prix-de-transfert\/\" target=\"_self\" title=\"\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0639\u0646 \u0628\u0639\u062f\">\n          \n            <img decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/09\/ICONE-08.svg\"  alt=\"ICONE-08\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/jibaya.tn\/ar\/blog\/depot-en-ligne-de-la-declaration-annuelle-sur-les-prix-de-transfert\/\" title=\"\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0639\u0646 \u0628\u0639\u062f\">\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0639\u0646 \u0628\u0639\u062f<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n                                               \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u062a\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0642\u0631\u0651\u0629 \u0628\u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0648\u0646\u0633\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0631\u0628\u0637\u0647\u0627 \u0639\u0644\u0627\u0642\u0627\u062a \u062a\u0628\u0639\u064a\u0629 \u0623\u0648 \u0645\u0631\u0627\u0642\u0628\u0629 \u0645\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0642\u0631\u0629 \u0628\u0627\u0644\u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0646\u062a\u0645\u064a\u0629 \u0644\u0646\u0641\u0633 \u0627\u0644\u0645\u062c\u0645\u0639 \u0648\u0630\u0644\u0643 \u0639\u0644\u0649 \u0645\u0639\u0646\u0649 \u0627\u0644\u0641\u0635\u0644 48 \u0633\u0627\u0628\u0639\u0627 \u0645\u0646 \u0645\u062c\u0644\u0629   \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/jibaya.tn\/ar\/blog\/depot-sur-support-magnetique\/\" target=\"_self\" title=\"\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0628\u0631 \u062d\u0648\u0627\u0645\u0644 \u0645\u0645\u063a\u0646\u0637\u0629\">\n          \n            <img decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/09\/ICONE-07.svg\"  alt=\"ICONE-07\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/jibaya.tn\/ar\/blog\/depot-sur-support-magnetique\/\" title=\"\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0628\u0631 \u062d\u0648\u0627\u0645\u0644 \u0645\u0645\u063a\u0646\u0637\u0629\">\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0628\u0631 \u062d\u0648\u0627\u0645\u0644 \u0645\u0645\u063a\u0646\u0637\u0629<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n                                               \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u062a\u0645\u0643\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u0646 \u062a\u062c\u0631\u0628\u0629 \u0627\u0644\u062c\u0630\u0627\u0630\u0627\u062a \u0642\u0628\u0644 \u0625\u064a\u062f\u0627\u0639\u0647\u0627 \u0639\u0644\u0649 \u062d\u0627\u0645\u0644 \u0645\u0645\u063a\u0646\u0637 \u0644\u062f\u0649 \u0645\u0635\u0627\u0644\u062d \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0651\u0629 (\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u0648 \u0645\u0643\u0627\u062a\u0628 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0623\u062a).<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/jibaya.tn\/ar\/blog\/consultation-des-infractions-routieres-du-radar-fixe\/\" target=\"_self\" title=\"\u0627\u0644\u0625\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u0645\u0631\u0648\u0631\u064a\u0629 \u0639\u0646 \u0628\u0639\u062f\">\n          \n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/08\/loi-des-finances.png\"  alt=\"loi des finances\" width=\"128\" height=\"128\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/jibaya.tn\/ar\/blog\/consultation-des-infractions-routieres-du-radar-fixe\/\" title=\"\u0627\u0644\u0625\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u0645\u0631\u0648\u0631\u064a\u0629 \u0639\u0646 \u0628\u0639\u062f\">\u0627\u0644\u0625\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u0645\u0631\u0648\u0631\u064a\u0629 \u0639\u0646 \u0628\u0639\u062f<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n                                               \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u062a\u0645\u0643\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0646 \u0628\u0639\u062f \u0639\u0646 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0631\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u0631\u062a\u0643\u0628\u0629 \u0643\u0645\u0627 \u062a\u0645\u0643\u0646 \u0645\u0646 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0639\u0646 \u0628\u0639\u062f<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n\n<\/div>\n\n\n  <div id=\"uc_post_list_elementor_4b90203_empty_message\" class=\"ue-no-posts-found\"  style=\"display:none\" >No posts found<\/div>\n\n\n<!-- end Post List -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4eb292 elementor-section-full_width elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"c4eb292\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ee9f384\" data-id=\"ee9f384\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-23d62a4 elementor-widget elementor-widget-image\" data-id=\"23d62a4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/01\/image-articles-2048-x-1365-px.png\" class=\"attachment-large size-large wp-image-13296\" alt=\"\" style=\"width:100%;height:66.65%;max-width:2048px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-786c7c5\" data-id=\"786c7c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47f5db0 elementor-widget elementor-widget-heading\" data-id=\"47f5db0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b79005 elementor-widget elementor-widget-text-editor\" data-id=\"3b79005\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u0648\u0644\u064a \u0627\u0647\u062a\u0645\u0627\u0645\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0623\u062b\u064a\u0631\u0647 \u0639\u0644\u0649 \u062d\u064a\u0627\u062a\u0643\u0645 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0648\u0623\u0646\u0634\u0637\u062a\u0643\u0645 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629. \u0648 \u0646\u0644\u062a\u0632\u0645 \u0628\u0625\u0628\u0642\u0627\u0626\u0643\u0645 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0628\u0623\u062d\u062f\u062b \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u062d\u062a\u0649 \u062a\u062a\u0645\u0643\u0646\u0648\u0627 \u0645\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u0646\u064a\u0631\u0629.<\/p>\n<p>\u00a0<\/p>\n<p>\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u0648 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u064a\u0636\u0628\u0637 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062c\u0645\u0644\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u064a\u0631\u062e\u0635 \u0641\u064a \u062a\u0646\u0641\u064a\u0630\u0647\u0627.<\/p>\n<p>\u064a\u062a\u0636\u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062c\u0632\u0621\u0627 \u0645\u062a\u0639\u0644\u0642\u0627 \u0628\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0622\u062e\u0631 \u0628\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0630\u0627\u062a \u0627\u0644\u0635\u0628\u063a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c<\/p>\n<p>\u00a0<\/p>\n<p>\u064a\u0642\u0639 \u0633\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0635\u0641\u0629 \u0623\u0635\u0644\u064a\u0629 \u0623\u0648 \u062a\u0643\u0645\u064a\u0644\u064a\u0629 \u0623\u0648 \u062a\u0639\u062f\u064a\u0644\u064a\u0629 \u0623\u0648 \u0644\u063a\u0644\u0642 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629  \u0648\u064a\u062e\u0636\u0639 \u0625\u0635\u062f\u0627\u0631\u0647 \u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u064a\u0636\u0628\u0637\u0647\u0627 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0648\u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0648\u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0648\u0627\u0644\u062e\u062a\u0645.<\/p>\n<p>\u00a0<\/p>\n<p>\u0627\u0644\u062a\u0632\u0627\u0645\u0646\u0627 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0646\u0639\u0643\u0633 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0641\u0636\u0627\u0621\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0647\u062a\u0645\u0627\u0645\u0646\u0627 \u0628\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0631\u0627\u0641\u0642\u0629 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062f\u0649 \u0628\u062d\u062b\u0643\u0645 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u062f\u062f \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a.\n\u0633\u064a\u0643\u0648\u0646 \u0628\u0625\u0645\u0643\u0627\u0646\u0646\u0627\u060c \u0645\u0639\u0627 \u060c \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u0631\u062a\u064a\u0628\u064a\u0629 \u0645\u0639 \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629  .<\/p>\n<p dir=\"RTL\" style=\"margin-bottom: 0.0001pt;text-align: left;line-height: normal;background-image: initial;background-position: initial;background-size: initial;background-attachment: initial;direction: rtl\" align=\"right\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1fbee6 elementor-section-full_width elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"d1fbee6\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-139d334\" data-id=\"139d334\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-078c2e7\" data-id=\"078c2e7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8be8b50 elementor-widget elementor-widget-heading\" data-id=\"8be8b50\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/jibaya.tn\/ar\/docs\/decret-loi-n-2021-21-du-28-decembre-2021-portant-loi-de-finances-pour-lannee-2022\/\">\u0627\u0637\u0644\u0639\u0648\u0627 \u0639\u0644\u0649 \u0622\u062e\u0631 \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-04d814b e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"04d814b\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-3ca636d e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"3ca636d\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42c29e4 elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"42c29e4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a3cb4d elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-eael-adv-tabs\" data-id=\"2a3cb4d\" data-element_type=\"widget\" data-widget_type=\"eael-adv-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div data-scroll-on-click=\"\" data-scroll-speed=\"300\" id=\"eael-advance-tabs-2a3cb4d\" class=\"eael-advance-tabs eael-tabs-vertical eael-tab-auto-active  active-caret-on\" data-tabid=\"2a3cb4d\">\n            <div class=\"eael-tabs-nav\">\n                <ul class=\"eael-tab-inline-icon\" role=\"tablist\">\n                                            <li id=\"catgorie-de-questions\" class=\"active-default eael-tab-item-trigger eael-tab-nav-item\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"catgorie-de-questions-tab\" aria-expanded=\"false\">\n                            \n                                                                                                                            \n                                                            <span class=\"eael-tab-title title-after-icon\" >\u0641\u064a \u0645\u0640\u0640\u0640\u0640\u0640\u0627\u062f\u0629 :<\/span>                            \n                                                    <\/li>\n                                    <\/ul>\n            <\/div>\n            \n            <div class=\"eael-tabs-content\">\n\t\t        \n                    <div id=\"catgorie-de-questions-tab\" class=\"clearfix eael-tab-content-item active-default\" data-title-link=\"catgorie-de-questions-tab\">\n\t\t\t\t                            <\/div>\n\t\t                    <\/div>\n        <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9e18b3 elementor-widget__width-initial elementor-widget elementor-widget-eael-adv-tabs\" data-id=\"d9e18b3\" data-element_type=\"widget\" data-widget_type=\"eael-adv-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div data-scroll-on-click=\"no\" data-scroll-speed=\"300\" id=\"eael-advance-tabs-d9e18b3\" class=\"eael-advance-tabs eael-tabs-vertical eael-tab-auto-active\" data-tabid=\"d9e18b3\">\n            <div class=\"eael-tabs-nav\">\n                <ul class=\"eael-tab-inline-icon\" role=\"tablist\">\n                                            <li id=\"faq-procdures-fiscales\" class=\"active-default eael-tab-item-trigger eael-tab-nav-item\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"faq-procdures-fiscales-tab\" aria-expanded=\"false\">\n                            \n                                                                                                                            \n                                                            <span class=\"eael-tab-title title-after-icon\" >\u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629<\/span>                            \n                                                    <\/li>\n                                            <li id=\"faq-impots-indirects\" class=\"inactive eael-tab-item-trigger eael-tab-nav-item\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"faq-impots-indirects-tab\" aria-expanded=\"false\">\n                            \n                                                                                                                            \n                                                            <span class=\"eael-tab-title title-after-icon\" >\u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/span>                            \n                                                    <\/li>\n                                            <li id=\"faq-enregistrement\" class=\"inactive eael-tab-item-trigger eael-tab-nav-item\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"faq-enregistrement-tab\" aria-expanded=\"false\">\n                            \n                                                                                                                            \n                                                            <span class=\"eael-tab-title title-after-icon\" >\u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/span>                            \n                                                    <\/li>\n                                    <\/ul>\n            <\/div>\n            \n            <div class=\"eael-tabs-content\">\n\t\t        \n                    <div id=\"faq-procdures-fiscales-tab\" class=\"clearfix eael-tab-content-item active-default\" data-title-link=\"faq-procdures-fiscales-tab\">\n\t\t\t\t        <style>.elementor-1212 .elementor-element.elementor-element-7af8d4d{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1212 .elementor-element.elementor-element-21ba160 > .elementor-widget-container{margin:-23px 0px 0px 3px;padding:0px 0px 0px 0px;}.elementor-1212 .elementor-element.elementor-element-21ba160 .betterdocs-faq-wrapper .betterdocs-faq-section-title{color:var( --e-global-color-c5b66dd );}.elementor-1212 .elementor-element.elementor-element-21ba160 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-title .betterdocs-faq-title-tag{color:#F7F7F7;}.elementor-1212 .elementor-element.elementor-element-21ba160 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group{margin:0px 0px 0px 0px;}.elementor-1212 .elementor-element.elementor-element-21ba160 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group .betterdocs-faq-post .betterdocs-faq-post-name{font-family:\"Poppins\", Sans-serif;font-size:16px;font-weight:600;}.elementor-1212 .elementor-element.elementor-element-21ba160 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group .betterdocs-faq-post{border-style:solid;border-width:0px 0px 1px 0px;}.elementor-1212 .elementor-element.elementor-element-21ba160 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group .betterdocs-faq-main-content{font-family:\"Poppins\", Sans-serif;font-size:13px;color:#000000;}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"1212\" class=\"elementor elementor-1212\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-7af8d4d e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"7af8d4d\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21ba160 elementor-widget elementor-widget-betterdocs-faq\" data-id=\"21ba160\" data-element_type=\"widget\" data-widget_type=\"betterdocs-faq.default\">\n\t\t\t\t\t<div\n\tclass=\"betterdocs-faq-wrapper layout-modern icon-after betterdocs-faq-layout-1 betterdocs-shortcode\">\n\t<h2 class=\"betterdocs-faq-layout-1 betterdocs-faq-section-title\"><\/h2>\n\t<div class=\"betterdocs-faq-inner-wrapper\">\n\t\t<div class=\"betterdocs-faq-title\">\n\t<h3 class=\"betterdocs-faq-title-tag\">FAQ Proc\u00e9dures fiscales | espace-professionnel<\/h3><\/div>\n<ul class=\"betterdocs-faq-list\"><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u0625\u064a\u0642\u0627\u0641 \u062a\u0646\u0641\u064a\u0630 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>&nbsp;\u064a\u062a\u0648\u0642\u0641 \u062a\u0646\u0641\u064a\u0630 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a \u0628\u0640:&nbsp;<\/p>\n<p>\u2022\t\u062f\u0641\u0639 10% \u0645\u0646 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0623\u0648 20 % \u0645\u0646 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0642\u0631\u0627\u0631\u062a \u062a\u0648\u0638\u064a\u0641 \u0625\u062c\u0628\u0627\u0631\u064a \u0635\u0627\u062f\u0631\u0629 \u0641\u064a \u0635\u0648\u0631\u0629 \u0639\u062f\u0645 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0630\u0644\u0643 \u0641\u064a \u0623\u062c\u0644 60 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a\u060c&nbsp;<\/p>\n<p>\u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0636\u0645\u0627\u0646 \u0628\u0646\u0643\u064a \u0628\u0640 15% \u0645\u0646 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0641\u064a \u0623\u062c\u0644 60 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a \u0648\u064a\u0633\u062a\u062e\u0644\u0635 \u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u062f\u0649 \u0627\u0644\u0628\u0646\u0643 \u0628\u0645\u0636\u064a \u0633\u0646\u0629 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0630\u0643\u0648\u0631.\n\n\u0648\u0644\u0627 \u064a\u0634\u0645\u0644 \u0625\u064a\u0642\u0627\u0641 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f \u0643\u0645\u0627 \u0644\u0627 \u064a\u0634\u0645\u0644 \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0641\u0635\u0648\u064483 \u0648 83 \u0645\u0643\u0631\u0631 \u0648 83 \u062b\u0627\u0644\u062b\u0627 \u0648\u0645\u0646 84 \u0645\u0643\u0631\u0631 \u0625\u0644\u0649 85 \u0645\u0646 \u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.&nbsp;<\/p>\n<p>\u0648\u064a\u0633\u0631\u064a \u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0625\u0644\u0649 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a.&nbsp;<\/p>\n<p>&nbsp;&nbsp;&nbsp;<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a \u0641\u064a \u0623\u062c\u0644 \u0623\u0642\u0635\u0627\u0647 60 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0628\u0627\u0644\u0642\u0631\u0627\u0631 \u0648\u0630\u0644\u0643 \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u062c\u062f \u0628\u062f\u0627\u0626\u0631\u062a\u0647\u0627 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0647\u062f\u0629 \u0628\u0627\u0644\u0645\u0644\u0641.<\/p>\n<p>\u0648\u0644\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0645\u0634\u0631\u0648\u0637\u0627 \u0628\u062f\u0641\u0639 \u0646\u0633\u0628\u0629 \u0645\u0646 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0623\u0648 \u0628\u062a\u0642\u062f\u064a\u0645 \u0636\u0645\u0627\u0646 \u0628\u0646\u0643\u064a \u0641\u064a \u0627\u0644\u063a\u0631\u0636.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u0645\u0643\u0646 \u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0644\u0623\u0633\u0628\u0627\u0628 \u062e\u0627\u0631\u062c\u0629 \u0639\u0646 \u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0648 \u0628\u0637\u0644\u0628 \u0645\u0646\u0647 \u0623\u0648 \u0628\u0645\u0628\u0627\u062f\u0631\u0629 \u0645\u0646 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629.\n\n\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062c\u0645\u0644\u064a\u0629 \u0644\u062a\u0648\u0642\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 15 \u064a\u0648\u0645\u0627.<\/p>\n<\/div>\n<\/div><\/li><\/ul>\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t                    <\/div>\n\t\t        \n                    <div id=\"faq-impots-indirects-tab\" class=\"clearfix eael-tab-content-item inactive\" data-title-link=\"faq-impots-indirects-tab\">\n\t\t\t\t        <style>.elementor-1215 .elementor-element.elementor-element-c8cf026{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1215 .elementor-element.elementor-element-a728c63 > .elementor-widget-container{margin:-23px 0px 0px 3px;padding:0px 0px 0px 0px;}.elementor-1215 .elementor-element.elementor-element-a728c63 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-title .betterdocs-faq-title-tag{color:#F7F7F7;}.elementor-1215 .elementor-element.elementor-element-a728c63 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group{margin:0px 0px 0px 0px;}.elementor-1215 .elementor-element.elementor-element-a728c63 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group .betterdocs-faq-post .betterdocs-faq-post-name{font-family:\"Poppins\", Sans-serif;font-size:16px;font-weight:600;}.elementor-1215 .elementor-element.elementor-element-a728c63 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group .betterdocs-faq-post{border-style:solid;border-width:0px 0px 1px 0px;}.elementor-1215 .elementor-element.elementor-element-a728c63 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group .betterdocs-faq-main-content{font-family:\"Poppins\", Sans-serif;font-size:13px;color:#000000;}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"1215\" class=\"elementor elementor-1215\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-c8cf026 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"c8cf026\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a728c63 elementor-widget elementor-widget-betterdocs-faq\" data-id=\"a728c63\" data-element_type=\"widget\" data-widget_type=\"betterdocs-faq.default\">\n\t\t\t\t\t<div\n\tclass=\"betterdocs-faq-wrapper layout-modern icon-after betterdocs-faq-layout-1 betterdocs-shortcode\">\n\t<h2 class=\"betterdocs-faq-layout-1 betterdocs-faq-section-title\"><\/h2>\n\t<div class=\"betterdocs-faq-inner-wrapper\">\n\t\t<div class=\"betterdocs-faq-title\">\n\t<h3 class=\"betterdocs-faq-title-tag\">FAQ Impots indirects | espace-professionnel<\/h3><\/div>\n<ul class=\"betterdocs-faq-list\"><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u0627\u0644\u0633\u0643\u0631 \u0627\u0644\u0645\u0639\u0644\u0628\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0648\u0641\u0642\u0627 \u0644\u0644\u0639\u062f\u062f 9 \u0645\u0643\u0631\u0631 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 I \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0628\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u062a\u062e\u0636\u0639 \u0644\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 7% \u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u0648\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0633\u0643\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0645\u0632\u0648\u062c \u0628\u0627\u0644\u0639\u0637\u0648\u0631\u0627\u062a \u0623\u0648 \u0628\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0644\u0648\u0646\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0633\u0643\u0631 \u0627\u0644\u0645\u0639\u0644\u0628 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0627\u0644\u0639\u062f\u062f \u0645 17.02 \u0645\u0646 \u062a\u0639\u0631\u064a\u0641\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062f\u064a\u0648\u0627\u0646\u064a\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u062e\u062f\u0645\u0627\u062a \u0646\u0642\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0639\u062f\u062f  4 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 II \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0623\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0641\u0625\u0646\u0651 \u0639\u0645\u0644\u064a\u0627\u062a \u0646\u0642\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0641\u0644\u0627\u062d\u064a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0646 \u0644\u0641\u0627\u0626\u062f\u062a\u0647\u0645 \u0645\u0639\u0641\u064a\u0629 \u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.\n\u0643\u0645\u0627 \u062a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0645\u0628\u0631\u0651\u062f \u0644\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0629 \u0648\u0627\u0644\u0635\u064a\u062f \u0627\u0644\u0628\u062d\u0631\u064a \u0645\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0630\u0644\u0643 \u0648\u0641\u0642\u0627 \u0644\u0644\u0623\u0645\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0639\u062f\u062f 1067 \u0644\u0633\u0646\u0629 2016.<\/p>\n<p>\u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0646\u0642\u0644 \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647 \u0641\u0647\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 7 % \u0648\u0630\u0644\u0643 \u0648\u0641\u0642\u0627 \u0644\u0644\u0646\u0642\u0637\u0629 \u0644\u0644\u0639\u062f\u062f 2 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 II \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0628\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u0627\u0644\u0630\u0647\u0628 \u0648\u0627\u0644\u0641\u0636\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0628\u0646\u062f 47 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0623\" \u0627\u0644\u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0631\u0641\u0642 \u0628\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u062a\u062e\u0636\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0646\u062a\u062c\u0627\u062a \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0630\u0647\u0628 \u0648\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u0636\u0631\u0645\u0629 \u0644\u062d\u0642 \u0627\u0644\u0636\u0645\u0627\u0646\u0629 \u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/p>\n<\/div>\n<\/div><\/li><\/ul>\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t                    <\/div>\n\t\t        \n                    <div id=\"faq-enregistrement-tab\" class=\"clearfix eael-tab-content-item inactive\" data-title-link=\"faq-enregistrement-tab\">\n\t\t\t\t        <style>.elementor-1218 .elementor-element.elementor-element-c2e8a44{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1218 .elementor-element.elementor-element-e39cb33 > .elementor-widget-container{margin:-23px 0px 0px 3px;padding:0px 0px 0px 0px;}.elementor-1218 .elementor-element.elementor-element-e39cb33 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-title .betterdocs-faq-title-tag{color:#F7F7F7;}.elementor-1218 .elementor-element.elementor-element-e39cb33 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group{margin:0px 0px 0px 0px;}.elementor-1218 .elementor-element.elementor-element-e39cb33 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group .betterdocs-faq-post .betterdocs-faq-post-name{font-family:\"Poppins\", Sans-serif;font-size:16px;font-weight:600;}.elementor-1218 .elementor-element.elementor-element-e39cb33 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group .betterdocs-faq-post{border-style:solid;border-width:0px 0px 1px 0px;}.elementor-1218 .elementor-element.elementor-element-e39cb33 .betterdocs-faq-wrapper .betterdocs-faq-inner-wrapper .betterdocs-faq-list > li .betterdocs-faq-group .betterdocs-faq-main-content{font-family:\"Poppins\", Sans-serif;font-size:13px;color:#000000;}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"1218\" class=\"elementor elementor-1218\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-c2e8a44 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"c2e8a44\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e39cb33 elementor-widget elementor-widget-betterdocs-faq\" data-id=\"e39cb33\" data-element_type=\"widget\" data-widget_type=\"betterdocs-faq.default\">\n\t\t\t\t\t<div\n\tclass=\"betterdocs-faq-wrapper layout-modern icon-after betterdocs-faq-layout-1 betterdocs-shortcode\">\n\t<h2 class=\"betterdocs-faq-layout-1 betterdocs-faq-section-title\"><\/h2>\n\t<div class=\"betterdocs-faq-inner-wrapper\">\n\t\t<div class=\"betterdocs-faq-title\">\n\t<h3 class=\"betterdocs-faq-title-tag\">FAQ Enregistrement | espace-professionnel<\/h3><\/div>\n<ul class=\"betterdocs-faq-list\"><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0645\u0627\u062f\u0629 \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u0639\u0642\u062f \u0627\u0642\u062a\u0646\u0627\u0621 \u0634\u0642\u0629 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0637\u0628\u064a\u0628\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u062e\u0636\u0639 \u0639\u0642\u062f \u0627\u0642\u062a\u0646\u0627\u0621 \u0634\u0642\u0629 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0637\u0628\u064a\u0628 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a \u0627\u0644\u0645\u062d\u062f\u062f \u0628\u0640 5 % \u0645\u0646 \u062b\u0645\u0646 \u0627\u0644\u0628\u064a\u0639.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0646\u0638\u0627\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062a\u0648\u0627\u0643\u064a\u0644\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u062a\u0645\u0651 \u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644 65 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2023 \u062a\u0648\u0633\u064a\u0639 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u0643\u062a\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0648\u062c\u0648\u0628\u0627 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0641\u0635\u0648\u0644 \u0645\u0646 1 \u0625\u0644\u0649 7 \u0645\u0646 \u0645\u062c\u0644\u0629 \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0648\u0627\u0643\u064a\u0644 \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0644\u0642 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u0646\u0642\u0644 \u0628\u0645\u0642\u0627\u0628\u0644 \u0623\u0648 \u062f\u0648\u0646 \u0645\u0642\u0627\u0628\u0644 \u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0648 \u0623\u0635\u0648\u0644 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0645\u0646\u0642\u0648\u0644\u0627\u062a \u0623\u0648 \u0648\u0633\u0627\u0626\u0644 \u0646\u0642\u0644 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0645\u0633\u0627\u0633 \u0628\u0627\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0644\u0627\u0643.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0645\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0648\u0638\u0651\u0641 \u0639\u0644\u0649 \u0639\u0642\u062f \u0628\u064a\u0639 \u0639\u0642\u0627\u0631 \u0642\u062f\u0651\u0645 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0623\u062c\u0644 \u0627\u0644\u062a\u0642\u0627\u062f\u0645\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>En vertu des dispositions de l\u2019article 49 de la loi de finances pour l\u2019ann\u00e9e 2022, il est d\u00fb un droit en contrepartie de la prestation de service de la formalit\u00e9 de l&#8217;enregistrement liquid\u00e9 au taux de 3% de la valeur des biens immeubles mut\u00e9s major\u00e9e de 10% par ann\u00e9e ou fraction d\u2019ann\u00e9e de la p\u00e9riode allant de la date de la mutation \u00e0 la date de la pr\u00e9sentation de l&#8217;acte, de l&#8217;\u00e9crit ou de la d\u00e9claration \u00e0 la formalit\u00e9 de l\u2019enregistrement.<\/p>\n<p>\u0647\u0630\u0627 \u0648\u064a\u0646\u062a\u0641\u0639 \u0628\u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u0639\u0645\u0644 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0627\u0644\u0633\u0643\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0645\u0632\u0648\u062c \u0628\u0627\u0644\u0639\u0637\u0648\u0631\u0627\u062a \u0623\u0648 \u0628\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0644\u0648\u0646\u0629 \u0628\u0645\u0627 \u0630\u0644\u0643 \u0627\u0644\u0633\u0643\u0631 \u0627\u0644\u0645\u0639\u0644\u0628 \u0627\u0644\u0645\u062f\u0631\u062c \u0628\u0639\u062f\u062f \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0629 \u0627\u0644\u062f\u064a\u0648\u0627\u0646\u064a\u0629 \u0645 01-17.&nbsp;<\/p>\n<\/div>\n<\/div><\/li><\/ul>\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t                    <\/div>\n\t\t                    <\/div>\n        <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5b6252 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"d5b6252\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-216aa84 elementor-widget elementor-widget-heading\" data-id=\"216aa84\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0648\u062b\u0627\u0626\u0642 \u062c\u062f\u064a\u062f\u0629 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5058c94 elementor-grid-eael-col-1 elementor-widget__width-initial elementor-grid-tablet-eael-col-2 elementor-grid-mobile-eael-col-1 elementor-widget elementor-widget-eael-post-grid\" data-id=\"5058c94\" data-element_type=\"widget\" data-settings=\"{&quot;eael_post_grid_columns&quot;:&quot;eael-col-1&quot;,&quot;eael_post_grid_columns_tablet&quot;:&quot;eael-col-2&quot;,&quot;eael_post_grid_columns_mobile&quot;:&quot;eael-col-1&quot;}\" data-widget_type=\"eael-post-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"eael-post-grid-5058c94\" class=\"eael-post-grid-container\">\n            <div class=\"eael-post-grid eael-post-appender eael-post-appender-5058c94 eael-post-grid-style-one\" data-layout-mode=\"masonry\"><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"23341\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/jibaya.tn\/ar\/docs\/code-des-droits-denregistrement-et-de-timbre-2026\/\" title=\"\u0645\u062c\u0644\u0629 \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a 2026\">\u0645\u062c\u0644\u0629 \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a 2026<\/a><\/h2><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><a href=\"https:\/\/jibaya.tn\/ar\/docs\/code-des-droits-denregistrement-et-de-timbre-2026\/\" class=\"eael-post-elements-readmore-btn\">Consulter<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"23319\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/jibaya.tn\/ar\/docs\/code-des-droits-et-procedures-fiscaux-2026\/\" title=\"\u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 2026\">\u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 2026<\/a><\/h2><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><a href=\"https:\/\/jibaya.tn\/ar\/docs\/code-des-droits-et-procedures-fiscaux-2026\/\" class=\"eael-post-elements-readmore-btn\">Consulter<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"23147\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/jibaya.tn\/ar\/docs\/note-commune-n12-2026\/\" title=\"Note Commune N\u00b012:\u00a0Commentaire des dispositions de l&#8217;article 43 de la loi n\u00b02025-17 du\u00a012 d\u00e9cembre 2025\u00a0portant loi de finances pour l\u2019ann\u00e9e 2026 relatives \u00e0 l&#8217;exon\u00e9ration des services de l&#8217;Etat, des collectivit\u00e9s locales et \u00e9tablissements publics \u00e0 caract\u00e8re administratif de la taxe due sur les demandes d&#8217;ordonnances sur requ\u00eates, d&#8217;injonctions de payer et les demandes en r\u00e9traction form\u00e9es \u00e0 leurs \u00e0 leur encontre. (Cette note commune est disponible en langue arabe uniquement)\">\u0645\u0630\u0643\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u062f\u062f 12 : \u062a\u062d\u0644\u064a\u0644 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644 43 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u062f\u062f 17 \u0644\u0633\u0646\u0629 2025 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 12 \u062f\u064a\u0633\u0645\u0628\u0631 2025 \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2026 \u062d\u0648\u0644 \u0627\u0639\u0641\u0627\u0621 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0628\u063a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645 \u0639\u0644\u0649 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0630\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0631\u0627\u0626\u0636 \u0648\u0627\u0644\u0623\u0648\u0627\u0645\u0631 \u0628\u0627\u0644\u062f\u0641\u0639 \u0648\u0639\u0631\u0627\u0626\u0636 \u0627\u0644\u0637\u0639\u0648\u0646 \u0641\u064a\u0647\u0627.<\/a><\/h2><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><a href=\"https:\/\/jibaya.tn\/ar\/docs\/note-commune-n12-2026\/\" class=\"eael-post-elements-readmore-btn\">Consulter<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><\/div>\n            <div class=\"clearfix\"><\/div>\n        <\/div>            <div class=\"eael-load-more-button-wrap eael-force-hide\">\n                <button class=\"eael-load-more-button\" id=\"eael-load-more-btn-5058c94\" data-widget-id=\"5058c94\" data-widget=\"5058c94\" data-page-id=\"7\" data-template=\"{&quot;dir&quot;:&quot;lite&quot;,&quot;file_name&quot;:&quot;one.php&quot;,&quot;name&quot;:&quot;Post-Grid&quot;}\" data-class=\"Essential_Addons_Elementor\\Elements\\Post_Grid\" data-layout=\"masonry\" data-page=\"1\" data-args=\"orderby=date&amp;order=desc&amp;ignore_sticky_posts=1&amp;post_status=publish&amp;posts_per_page=3&amp;offset=0&amp;post_type=docs\" data-max-page=\"271\">\n                    <span class=\"eael-btn-loader button__loader\"><\/span>\n                    <span class=\"eael_load_more_text\">Load More<\/span>\n                <\/button>\n            <\/div>\n            \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Espace d\u00e9di\u00e9 aux professionnels LES SERVICESLES PLUSUTILIS\u00c9S LES SERVICES LES PLUS UTILIS\u00c9S T\u00e9l\u00e9-d\u00e9claration fiscale Voir plus Acc\u00e9der au service T\u00e9l\u00e9-amende Voir plus Acc\u00e9der au service Plateforme TEJ Voir plus Acc\u00e9der au service ACTUALIT\u00c9S ET COMMUNIQU\u00c9S Avis: D\u00e9pot de la liasse fiscale et des declarations annuelles sur les prix de transfert \u00e0 travers la plateforme \u00ab\u00a0TEJ\u00a0\u00bb La Direction G\u00e9n\u00e9rale des Imp\u00f4ts informe les contribuables soumis \u00e0 l&rsquo;obligation de d\u00e9p\u00f4t de la liasse fiscale et les personnes morales soumises \u00e0 l&rsquo;obligation de d\u00e9p\u00f4t de la d\u00e9claration annuelle&#8230; Voir plus Load More Avis: Adh\u00e9sion \u00e0 la plateforme d\u00e9di\u00e9e aux caisses enregistreuses fiscales Faisant suite \u00e0 la parution de l&rsquo;arr\u00eat\u00e9 de la ministre des finances du 14 octobre 2025, fixant les crit\u00e8res de classification des entreprises prestataires de services de consommation sur place&#8230; Voir plus Rappel de la date limite de d\u00e9p\u00f4t des fichiers FATCA 2024 En vue de se conformer \u00e0 l&rsquo;Accord intergouvernemental FATCA et ses annexes, conclu entre la Tunisie et les \u00c9tats-Unis et sign\u00e9 le 13 mai 2019, les institutions financi\u00e8res doivent communiquer&#8230; Voir plus Avis aux contribuables concern\u00e9s par \u00ab\u00a0L&rsquo;imp\u00f4t sur la fortune immobili\u00e8re\u00a0\u00bb Le minist\u00e8re des finances rappelle qu\u2019en vertu des dispositions de l\u2019article 23 relatif \u00e0 la&nbsp;loi de finances pour l\u2019ann\u00e9e 2023,&nbsp;l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI)&nbsp;\u00e9t\u00e9 institu\u00e9. Cet imp\u00f4t est exigible&#8230; Voir plus Load More N&#8217;OUBLIEZ PAS DE CONSULTERVOTRE AGENDA FISCAL 20 novembre 2025 Dernier d\u00e9lai de d\u00e9p\u00f4t de la d\u00e9claration mensuelle par les personnes morales adh\u00e9rentes au syst\u00e8me de t\u00e9l\u00e9 d\u00e9claration et du t\u00e9l\u00e9paiementAll dayFind out more 28 novembre 2025 Dernier d\u00e9lai de d\u00e9p\u00f4t de la d\u00e9claration mensuelle par les personnes morales autres que celles adh\u00e9rentes au syst\u00e8me de t\u00e9l\u00e9 d\u00e9claration et du t\u00e9l\u00e9paiementAll dayFind out more 05 d\u00e9cembre 2025 Dernier d\u00e9lai de d\u00e9p\u00f4t de la d\u00e9claration des revenus r\u00e9alis\u00e9s par les salari\u00e9s et les b\u00e9n\u00e9ficiaires des pensions ou de rentes viag\u00e8res d\u2019origines tunisienne ou \u00e9trang\u00e8reAll dayFind out more E-SERVICESNotre site propose une gamme de services D\u00e9couvrez les diff\u00e9rentes options disponibles : T\u00e9l\u00e9-d\u00e9claration Fiscale Ce service permet aux contribuables adh\u00e9rents de liquider et de payer leurs imp\u00f4ts \u00e0 partir de leur poste de travail en se connectant sur INTERNET &#8230; T\u00e9l\u00e9-liquidation Fiscale \u00a0Ce service permet aux contribuables adh\u00e9rents de liquider leurs imp\u00f4ts, et taxes (d\u00e9clarations mensuelles, d\u00e9p\u00f4t des d\u00e9claration de l&rsquo;imp\u00f4t\u2026 e-situation fiscale La Direction G\u00e9n\u00e9rale des Imp\u00f4ts met \u00e0 la disposition des \u00e9tablissements publics \u00e0 caract\u00e8re administratif et des entreprises publiques le\u2026 E-SERVICESNotre site propose une gamme de services. D\u00e9couvrez les diff\u00e9rentes options disponibles : Liasse Fiscale Ce service s\u2019inscrit dans le cadre de la d\u00e9mat\u00e9rialisation des proc\u00e9dures, de la facilitation des d\u00e9marches aux contribuables et de l\u2019incitation \u00e0 &#8230; FATCA Tunisie En vue d\u2019am\u00e9liorer le civisme fiscal \u00e0 l\u2019\u00e9chelle internationale et de mettre en \u0153uvre la loi relative au respect des obligations fiscales concernant les comptes \u00e9trangers &#8230; Plateforme de transfert et \u00e9change des donn\u00e9es fiscales : TEJ Cette plateforme permet d\u2019\u00e9laborer les certificats de retenue \u00e0 la source en vertu l\u2019article 41 de la&#8230; NACEF : Le syst\u00e8me NAtional de Caisses Enregistreuses Fiscales Le syst\u00e8me NAtional de Caisses Enregistreuses Fiscales NACEF \u00e0 pour but de renforcer la transparence&#8230; Timbres \u00e9lectroniques Ce service permet d\u2019acheter et de t\u00e9l\u00e9charger en ligne les timbres fiscaux \u00e9lectroniques requis pour&#8230; D\u00e9claration annuelle dans le cadre des articles 43 \u00e0 48 de la loi des finances 2025 Ce service permet aux contribuables adh\u00e9rents de liquider et de payer leurs imp\u00f4ts \u00e0 partir de leur poste&#8230; D\u00e9claration Pays Par Pays Ce service concerne les groupes d\u2019entreprises multinationales \u00ab EMN \u00bb exer\u00e7ant une activit\u00e9 en Tunisie&#8230; D\u00e9claration Prix de Transfert Ce services concerne les entreprises r\u00e9sidentes ou \u00e9tablies en Tunisie relevant d\u2019un groupe d\u2019entreprises&#8230; D\u00e9p\u00f4t sur Support Magn\u00e9tique Ce service permet de tester uniquement la validit\u00e9 des fichiers avant d&#8217;\u00eatre d\u00e9pos\u00e9s sur support magn\u00e9tique&#8230; T\u00e9l\u00e9-Amende Ce service permet aux contribuables adh\u00e9rents de liquider et de payer leurs imp\u00f4ts \u00e0 partir de leur poste&#8230; No posts found LOI DE FINANCES Nous accordons une grande importance \u00e0 la Loi de Finance et \u00e0 son impact sur votre vie quotidienne, vos activit\u00e9s professionnelles et les politiques publiques. Nous nous engageons \u00e0 vous tenir inform\u00e9s des derni\u00e8res \u00e9volutions l\u00e9gislatives et r\u00e9glementaires en mati\u00e8re de finances publiques, afin que vous puissiez prendre des d\u00e9cisions \u00e9clair\u00e9es. \u00a0 La loi de finances est l\u2019ensemble des r\u00e8gles juridiques relatives aux finances publiques au titre de l\u2019ann\u00e9e budg\u00e9taire. Elle pr\u00e9voit et autorise l\u2019ensemble des ressources et charges de l\u2019Etat \u00a0pour l\u2019ann\u00e9e en question. La loi de finances comprend un chapitre relatif au budget de l\u2019Etat et un autre relatif aux dispositions fiscales et financi\u00e8res. \u00a0 La loi de finances est promulgu\u00e9e d\u2019une fa\u00e7on initiale, compl\u00e9mentaire, rectificative ou pour cl\u00f4turer le budget, la promulgation de la loi de finances\u00a0ob\u00e9it \u00e0 des r\u00e8gles pr\u00e9vues par la constitution et la loi organique du budget\u00a0quant \u00e0 sa pr\u00e9paration, pr\u00e9sentation, discussion, vote et ratification. \u00a0 Notre engagement envers la Loi de Finance se traduit par notre volont\u00e9 de vous fournir les informations et l\u2019assistance n\u00e9cessaires pour naviguer dans le paysage fiscal en constante \u00e9volution. Ensemble, nous pouvons tirer parti des opportunit\u00e9s offertes par le cadre l\u00e9gislatif et r\u00e9glementaire, tout en respectant vos obligations fiscales. \u00a0 consultez les derni\u00e8res lois de finances QUESTIONS FR\u00c9QUEMMENT POS\u00c9ES CAT\u00c9GORIE DE QUESTIONS\u200b FAQ Proc\u00e9dures fiscales FAQ Impots indirects FAQ Enregistrement FAQ Proc\u00e9dures fiscales | espace-professionnel Peut-on suspendre l\u2019ex\u00e9cution de l\u2019arr\u00eat\u00e9 de taxation d\u2019office ? &nbsp;L\u2019ex\u00e9cution de l\u2019arr\u00eat\u00e9 de taxation d\u2019office est suspendue par :&nbsp; \u2013 le paiement de 10% du montant de l\u2019imp\u00f4t en principal ou 20 % du montant de l\u2019imp\u00f4t en principal lorsque les arr\u00eat\u00e9s de taxation d\u2019office sont \u00e9tablis en cas de d\u00e9faut de d\u00e9claration de l\u2019imp\u00f4t et ce, dans un d\u00e9lai de 60 jours \u00e0 compter de la date de la notification de l\u2019arr\u00eat\u00e9,&nbsp; \u2013 ou la production d\u2019une caution bancaire de 15% de l\u2019imp\u00f4t en principal et ce, dans un d\u00e9lai de 60 jours \u00e0 compter de la date de la notification de l\u2019arr\u00eat\u00e9. La caution est recouvrable aupr\u00e8s de l\u2019\u00e9tablissement bancaire \u00e0 l\u2019expiration d\u2019une ann\u00e9e \u00e0 compter de la date de la notification&hellip; <a class=\"more-link\" href=\"https:\/\/jibaya.tn\/ar\/docs\/note-commune-n12-2026\/\">\u0645\u062a\u0627\u0628\u0639\u0629 \u0642\u0631\u0627\u0621\u0629 <span class=\"screen-reader-text\">\u0645\u0630\u0643\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u062f\u062f 12 : \u062a\u062d\u0644\u064a\u0644 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644 43 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u062f\u062f 17 \u0644\u0633\u0646\u0629 2025 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 12 \u062f\u064a\u0633\u0645\u0628\u0631 2025 \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2026 \u062d\u0648\u0644 \u0627\u0639\u0641\u0627\u0621 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0628\u063a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645 \u0639\u0644\u0649 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0630\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0631\u0627\u0626\u0636 \u0648\u0627\u0644\u0623\u0648\u0627\u0645\u0631 \u0628\u0627\u0644\u062f\u0641\u0639 \u0648\u0639\u0631\u0627\u0626\u0636 \u0627\u0644\u0637\u0639\u0648\u0646 \u0641\u064a\u0647\u0627.<\/span><\/a><\/p>","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-7","page","type-page","status-publish","hentry","entry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages\/7","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/comments?post=7"}],"version-history":[{"count":18,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages\/7\/revisions"}],"predecessor-version":[{"id":21686,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages\/7\/revisions\/21686"}],"wp:attachment":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media?parent=7"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}