{"id":21778,"date":"2025-11-20T15:45:45","date_gmt":"2025-11-20T14:45:45","guid":{"rendered":"https:\/\/jibaya.tn\/?p=21778"},"modified":"2025-11-21T15:37:11","modified_gmt":"2025-11-21T14:37:11","slug":"__trashed-4","status":"publish","type":"post","link":"https:\/\/jibaya.tn\/ar\/blog\/__trashed-4\/","title":{"rendered":"\u0628\u0644\u0627\u063a: \u0625\u064a\u062f\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629"},"content":{"rendered":"<p>\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u0644\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0641\u064a \u062a\u0648\u0646\u0633 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0648\u0627\u062c\u0628 \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0641\u0635\u0644 17 \u0645\u0643\u0631\u0631 \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\u060c \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u0623\u0646 \u062a\u0642\u0648\u0645 \u0628\u0625\u064a\u062f\u0627\u0639 \u062a\u0635\u0627\u0631\u064a\u062d\u0647\u0627 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0633\u0646\u0651\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2024 \u0642\u0628\u0644 \u062a\u0627\u0631\u064a\u062e 31 \u062f\u064a\u0633\u0645\u0628\u0631 2025.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u064a\u062e\u0636\u0639 \u0644\u0648\u0627\u062c\u0628 \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0635\u0641\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645<\/strong> \u0644\u0645\u062c\u0645\u0651\u0639 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0635\u0641\u0629 \u0643\u064a\u0627\u0646 \u0645\u064f\u0643\u0648\u0651\u0646 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0645\u0624\u0633\u0633\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0628\u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0648\u0646\u0633\u064a\u0629<\/strong> \u0639\u0646\u062f \u062a\u062d\u0642\u0642 \u0623\u062d\u062f \u0627\u0644\u0634\u0631\u0637\u064a\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u064a\u0646:<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0646<\/strong>\u0628\u0635\u0641\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0645\u0624\u0633\u0633\u0629 \u0645\u0642\u064a\u0645\u0629 \u0641\u064a \u0628\u0644\u062f \u0644\u0627 \u064a\u0644\u0632\u0645 \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629<strong> <\/strong>\u0648\u062a\u0643\u0648\u0646 \u0645\u0644\u0632\u0645\u0629 \u0628\u0625\u064a\u062f\u0627\u0639 \u0647\u0630\u0627 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0642\u064a\u0645\u0629 \u0628\u062a\u0648\u0646\u0633<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0646<\/strong>\u0628\u0635\u0641\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0645\u0624\u0633\u0633\u0629 \u0645\u0642\u064a\u0645\u0629 \u0628\u0628\u0644\u062f \u063a\u064a\u0631 \u0645\u062f\u0631\u062c\u0629 \u0628\u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u064a \u0623\u0628\u0631\u0645\u062a \u0645\u0639 \u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0648\u0646\u0633\u064a\u0629 \u0627\u062a\u0641\u0627\u0642\u0627 \u064a\u0633\u0645\u062d \u0628\u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0622\u0644\u064a \u0644\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629<\/li>\n<\/ul>\n\n\n\n<p>\u064a\u062a\u0645 \u0647\u0630\u0627 \u0627\u0644\u0625\u064a\u062f\u0627\u0639 \u0628\u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 <strong>&#8220;<\/strong><strong>jibaya.tn<\/strong><strong>&#8220;,<\/strong> \u062b\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\u060c \u0648\u0642\u0633\u0645 \"\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629\" \u0639\u0628\u0631 \u0627\u0644\u0631\u0627\u0628\u0637 \u0627\u0644\u062a\u0627\u0644\u064a: <a href=\"https:\/\/jibaya.tn\/ar\/blog\/declaration-pays-par-pays\/\">https:\/\/jibaya.tn\/blog\/declaration-pays-par-pays\/<\/a><\/p>\n\n\n\n<p>\u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u0627\u0644\u0625\u064a\u062f\u0627\u0639 \u0648\u0641\u0642\u064b\u0627 \u0644\u0650\u0645\u062e\u0637\u0637 XSD \u0648\u0643\u0631\u0627\u0633 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0641\u0646\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u064a\u0646 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0645\u0648\u0642\u0639.<\/p>\n\n\n\n<p>\u0645\u0644\u0627\u062d\u0638\u0627\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lorsque deux ou plusieurs entit\u00e9s constitutives d&#8217;un m\u00eame groupe d&#8217;EMN, r\u00e9sidentes en Tunisie, sont soumises \u00e0 l&#8217;obligation de d\u00e9p\u00f4t de la DPP, l&#8217;une d&#8217;entre elles peut \u00eatre d\u00e9sign\u00e9e par le groupe pour d\u00e9poser ladite d\u00e9claration.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les autres entit\u00e9s constitutives de ce groupe r\u00e9sidentes en Tunisie doivent informer l&#8217;administration fiscale de l&#8217;entit\u00e9 tunisienne d\u00e9sign\u00e9e pour le d\u00e9p\u00f4t local au moyen d&#8217;une notification transmise via le lien pr\u00e9cit\u00e9.<\/li>\n<\/ul>\n\n\n\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0645\u0646\u0635\u0629 \u0627\u0644\u0625\u064a\u062f\u0627\u0639 \u0648\u0627\u0644\u0625\u062e\u0637\u0627\u0631 \u064a\u062a\u0637\u0644\u0628 \u0634\u0647\u0627\u062f\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u0644\u062a\u0639\u0631\u064a\u0641 DigiGO \u064a\u064f\u0646\u0635\u062d \u0628\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u0644\u0627\u062d\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0634\u0647\u0627\u062f\u0629 \u0642\u0628\u0644 \u0628\u062f\u0621 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0625\u064a\u062f\u0627\u0639.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c\u064a\u0631\u062c\u0649 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 <strong><a href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/Note-Commune-N%C2%B013.pdf\"><strong>\u0627\u0644\u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u062f\u062f 13\/2022<\/strong><\/a><\/strong><strong> .<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0643\u0645\u0627 \u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0651\u0629 \u0644\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0639\u0644\u0649 \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u062a\u0627\u0644\u064a <a href=\"mailto:cbc@finances.tn\">cbc@finances.tn<\/a><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Le Minist\u00e8re des Finances\u00a0informe les entreprises \u00e9tablies en Tunisie soumises \u00e0 l\u2019obligation de d\u00e9p\u00f4t des\u00a0d\u00e9clarations Pays par Pays (DPP), conform\u00e9ment aux conditions pr\u00e9vues \u00e0 l\u2019article 17 ter du Code des droits et proc\u00e9dures fiscaux CDPF, qu\u2019elles doivent\u00a0d\u00e9poser leurs d\u00e9clarations relatives \u00e0 l\u2019exercice 2024 au plus tard le 31 d\u00e9cembre 2025. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sont tenues de d\u00e9poser la DPP : Ce d\u00e9p\u00f4t s\u2019effectue en acc\u00e9dant au site de l\u2019administration fiscale, &#8220;jibaya.tn&#8220;, services en ligne, rubrique \u00ab&nbsp;D\u00e9claration pays par pays&nbsp;\u00bb via le lien suivant : https:\/\/jibaya.tn\/blog\/declaration-pays-par-pays\/ Le d\u00e9p\u00f4t doit \u00eatre r\u00e9alis\u00e9 conform\u00e9ment au sch\u00e9ma XSD et au cahier des charges techniques publi\u00e9s sur le m\u00eame site. Remarques : \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 L\u2019acc\u00e8s \u00e0 la plateforme de d\u00e9p\u00f4t et de notification n\u00e9cessite un certificat \u00e9lectronique d\u2019authentification DigiGO. Il est recommand\u00e9 de v\u00e9rifier la validit\u00e9 de ce certificat avant de d\u00e9buter les proc\u00e9dures de d\u00e9p\u00f4t. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pour plus d\u2019informations, veuillez consulter la note commune 13\/2022 . \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pour toute question technique, veuillez envoyer un e-mail \u00e0 l\u2019adresse \u00e9lectronique suivante : cbc@finances.tn<\/p>","protected":false},"author":15,"featured_media":21808,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-21778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","entry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/21778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/comments?post=21778"}],"version-history":[{"count":12,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/21778\/revisions"}],"predecessor-version":[{"id":21839,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/21778\/revisions\/21839"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media\/21808"}],"wp:attachment":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media?parent=21778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/categories?post=21778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/tags?post=21778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}