{"id":7871,"date":"2023-12-05T09:32:01","date_gmt":"2023-12-05T09:32:01","guid":{"rendered":"https:\/\/jibaya.tn\/?p=7871"},"modified":"2025-07-24T12:14:07","modified_gmt":"2025-07-24T11:14:07","slug":"fatca-tunisie","status":"publish","type":"post","link":"https:\/\/jibaya.tn\/ar\/blog\/fatca-tunisie\/","title":{"rendered":"\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\")"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7871\" class=\"elementor elementor-7871\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f0464 e-con-full banner-arab e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"d0f0464\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-e83c673 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e83c673\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d0c0c8 elementor-widget elementor-widget-heading\" data-id=\"7d0c0c8\" 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\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a 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data-settings=\"{&quot;_ha_eqh_enable&quot;:false,&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a96b4ba elementor-align-center elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"a96b4ba\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/ides.finances.gov.tn\/fatca\/f?p=102:LOGIN_desktop:0:\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0627\u0644\u0648\u0644\u0648\u062c \u0625\u0644\u0649 \u0627\u0644\u0645\u0646\u0635\u0629<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-60ba7ac e-con-full breadcrumbs-arab e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"60ba7ac\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9099225 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9099225\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/jibaya.tn\/ar\/services-en-ligne\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u062e\u062f\u0645\u0627\u062a \u0639\u0646 \u0628\u0639\u062f <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e339dc2 elementor-widget-mobile__width-initial elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e339dc2\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\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\")<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\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-e52966b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"e52966b\" 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-9799f8c elementor-widget elementor-widget-image\" data-id=\"9799f8c\" 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 decoding=\"async\" width=\"410\" height=\"97\" src=\"\u0642\u0627\u0646\u0648\u0646 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data-id=\"2e75ace\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-50db07d e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"50db07d\" 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-b991118 elementor-widget elementor-widget-heading\" data-id=\"b991118\" 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\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<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4560c9 elementor-widget elementor-widget-text-editor\" data-id=\"a4560c9\" 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>\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 ...<a href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/accord_et_ses_annexe.pdf\">\u00a0<strong>un Accord intergouvernemental et ses annexes<\/strong>,\u00a0<\/a>de type IGA mod\u00e8le 1, a \u00e9t\u00e9 conclu entre la Tunisie et les \u00c9tats-Unis et sign\u00e9 le 13 mai 2019 en vue de la mise en \u0153uvre de la loi am\u00e9ricaine dite FATCA (Foreign Account Tax Compliance Act) adopt\u00e9e le 18 mars 2010 (<a style=\"color: #1f45e4\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/cadre_juridique_FATCA.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>voir cadre juridique<\/strong><\/a>).<\/p><p>Les institutions financi\u00e8res doivent dans le cadre de cet accord communiquer chaque ann\u00e9e \u00e0 l\u2019administration fiscale tunisienne des informations relatives \u00e0 des personnes am\u00e9ricaines, et ce par le biais de ce service en ligne &#8220;FATCA Tunisie&#8221; et selon un cahier des charges technique &#8220;<a style=\"color: #1f45e4\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/Cahier_des_charges-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Transfert d&#8217;informations en application de la loi FATCA par proc\u00e9d\u00e9 informatique<\/strong><\/a>&#8221;\u00a0et par l&#8217;utilisation d&#8217;un certificat \u00e9lectronique\u00a0de type DigiGo\u00a0<strong>(Contactez l&#8217;Agence Nationale de Certification Electronique TUNTRUST : <a style=\"color: #1f45e4\" href=\"https:\/\/www.tuntrust.tn\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.tuntrust.tn<\/a>).<\/strong><\/p><p>Aussi, le d\u00e9p\u00f4t par les institutions financi\u00e8res des fichiers FATCA concernant ces informations devra s&#8217;inscrire dans le calendrier de collecte arr\u00eat\u00e9 par l\u2019administration fiscale et selon des modalit\u00e9s d\u00e9taill\u00e9es au niveau du cahier des charges susmentionn\u00e9. Ce d\u00e9p\u00f4t doit \u00eatre effectu\u00e9 au plus tard le<strong>\u00a029 ao\u00fbt de chaque ann\u00e9e<\/strong>, et ce, conform\u00e9ment aux dispositions de l\u2019article 17 bis du code des droits et proc\u00e9dures fiscaux.<\/p><p>Pour chaque compte d\u00e9clarable identifi\u00e9 par une institution financi\u00e8re d\u00e9clarante tunisienne, le solde du compte ou la valeur de rachat de l&#8217;exercice concern\u00e9 ainsi que les int\u00e9r\u00eats, dividendes et autres revenus vers\u00e9s ou cr\u00e9dit\u00e9s sur certains comptes au cours de cet exercice, doivent \u00eatre transmis \u00e0 l\u2019IRS (<a style=\"color: #1f45e4\" href=\"https:\/\/www.irs.gov\/businesses\/corporations\/fatca-xml-schemas-and-business-rules-for-form-8966\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Internal Revenue Service<\/strong><\/a>) par l\u2019administration fiscale tunisienne avant le\u00a0<strong>30 septembre de chaque ann\u00e9e<\/strong>, et ce, conform\u00e9ment \u00e0 l\u2019Accord FATCA.\u00a0<a style=\"color: #1f45e4\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/Recommandations_FATCA.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">(<strong>voir recommandations IDES<\/strong>)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dfa4e4 elementor-widget elementor-widget-heading\" data-id=\"3dfa4e4\" 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\">Nouvelles Recommandations FATCA applicables \u00e0 partir de l'exercice 2025 (d\u00e9claration \u00e9chue en 2026) :  \nPROLONGATION DE L\u2019ALL\u00c8GEMENT TEMPORAIRE ACCORD\u00c9 AUX INSTITUTIONS FINANCI\u00c8RES \u00c9TRANG\u00c8RES RELATIF A LA D\u00c9CLARATION DU TIN AM\u00c9RICAIN TELLE QUE D\u00c9FINIE DANS L\u2019ACCORD FATCA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-ha-element-link=\"{&quot;url&quot;:&quot;https:\\\/\\\/jibaya.tn\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/recommandations-IF-FATCA.pdf&quot;,&quot;is_external&quot;:&quot;&quot;,&quot;nofollow&quot;:&quot;&quot;}\" style=\"cursor: pointer\" class=\"elementor-element elementor-element-f15574d elementor-widget elementor-widget-text-editor\" data-id=\"f15574d\" 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>L\u2019IRS a publi\u00e9 un avis en sus de la notice publi\u00e9e en janvier 2023 (<strong><span style=\"color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-23-11.pdf\">Notice 2023-11<\/a><\/span>)<\/strong> une nouvelle notice <strong><span style=\"color: #0000ff\">(<a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-24-78.pdf\">Notice 2024-78<\/a>)\u00a0<\/span><\/strong> concernant l&#8217;obligation, telle que pr\u00e9vue par l&#8217;accord entre le gouvernement des \u00c9tats-Unis d&#8217;Am\u00e9rique et la R\u00e9publique Tunisienne (IGA), d&#8217;obtenir et d&#8217;\u00e9changer le TIN am\u00e9ricain de toute personne am\u00e9ricaine rapportable.<\/p><p>La nouvelle notice 2024-78, est applicable pour la d\u00e9claration de l&#8217;exercice 2025 (\u00e9chue en 2026) et les d\u00e9clarations des exercices 2026 et 2027<span style=\"text-decoration: line-through\">,<\/span> et relative au prolongement jusqu&#8217;au 2028 de l&#8217;all\u00e8gement temporaire accord\u00e9 aux IFs \u00e9trang\u00e8res sur la communication des TINs am\u00e9ricains. <span style=\"color: #0000ff\"><a style=\"color: #0000ff\" title=\"Recommandation FATCA 2024\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2025\/07\/Avis-prolongation.pdf\"><strong>Recommandation FATCA 2024<\/strong><\/a>.<\/span><\/p><p style=\"font-weight: 400\">Nous vous informons par ailleurs, que la plateforme IDES Tunisie est accessible\u00a0<strong>jusqu\u2019au 29 ao\u00fbt de chaque ann\u00e9e\u00a0<\/strong>et que les institutions financi\u00e8res sont tenues de v\u00e9rifier la validit\u00e9 de leurs certificats \u00e9lectroniques d\u2019authentification de type DigiGo.<\/p><p>L\u2019Unit\u00e9 d\u2019\u00e9change international de renseignements \u00e0 la DGI ainsi que l\u2019\u00e9quipe technique du CIMF restent \u00e0 votre disposition en cas de besoin aux adresses \u00e9lectroniques suivantes :<\/p><p><span id=\"cloak979033877c4e421b211060e296f117d0\" style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"mailto:ides-support@finances.gov.tn\">ides-support@finances.gov.tn<\/a><\/span><\/p><p><span id=\"cloak3e093f61ba72813d374ff18f4e1ea314\" style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"mailto:dgi-fatca@finances.gov.tn\">dgi-fatca@finances.gov.tn<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be5e204 elementor-widget elementor-widget-heading\" data-id=\"be5e204\" 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\">Recommandations FATCA \u2013 Exercice 2023, exercice 2024: Introduction par l\u2019IRS de modifications concernant les valeurs du num\u00e9ro d'identification de contribuable am\u00e9ricain TIN inconnu\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-ha-element-link=\"{&quot;url&quot;:&quot;https:\\\/\\\/jibaya.tn\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/recommandations-IF-FATCA.pdf&quot;,&quot;is_external&quot;:&quot;&quot;,&quot;nofollow&quot;:&quot;&quot;}\" style=\"cursor: pointer\" class=\"elementor-element elementor-element-ae6901b elementor-widget elementor-widget-text-editor\" data-id=\"ae6901b\" 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>En se r\u00e9f\u00e9rant \u00e0 l&#8217;avis \u00e9mis par l&#8217;IRS (<span style=\"color: #0000ff\"><strong><a style=\"color: #0000ff\" href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-23-11.pdf\">notice 2023-11<\/a><\/strong><\/span>) concernant les nouvelles recommandations FATCA relatives \u00e0 la d\u00e9claration du TIN am\u00e9ricain dans le cas de comptes pr\u00e9existants tels que d\u00e9finis dans l\u2019accord FATCA, nous vous informons que des modifications \u00e0 la s\u00e9rie de valeurs pour le champ TIN du sch\u00e9ma XML FATCA ont \u00e9t\u00e9 apport\u00e9es par l&#8217;IRS et que les Institutions financi\u00e8res doivent appliquer pour les d\u00e9clarations 2023 et 2024 conform\u00e9ment aux nouvelles recommandations suivantes : <span style=\"color: #0000ff\"><strong>Recommandation Fatca 2023<\/strong><\/span>.<\/p><p style=\"font-weight: 400\">Nous vous informons que la plateforme IDES Tunisie est accessible\u00a0<strong>jusqu\u2019au\u00a029 ao\u00fbt 2025\u00a0et que le service en ligne &#8220;FATCA-Tunisie&#8221; ne serait plus accessible apr\u00e8s cette date<\/strong><\/p><p style=\"font-weight: 400\">Par ailleurs, les institutions financi\u00e8res sont tenues de v\u00e9rifier la validit\u00e9 de leurs certificats \u00e9lectroniques d\u2019authentification de type DigiGo.<\/p><p>L\u2019Unit\u00e9 d\u2019\u00e9change international de renseignements \u00e0 la DGI ainsi que l\u2019\u00e9quipe technique du CIMF restent \u00e0 votre disposition en cas de besoin aux adresses \u00e9lectroniques suivantes :<\/p><p><span id=\"cloak979033877c4e421b211060e296f117d0\" style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"mailto:ides-support@finances.gov.tn\">ides-support@finances.gov.tn<\/a><\/span><\/p><p><span id=\"cloak3e093f61ba72813d374ff18f4e1ea314\" style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"mailto:dgi-fatca@finances.gov.tn\">dgi-fatca@finances.gov.tn<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94278ce elementor-widget elementor-widget-heading\" data-id=\"94278ce\" 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\">D\u00e9claration FATCA 2022 \n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67e943c elementor-widget elementor-widget-text-editor\" data-id=\"67e943c\" 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>Les institutions financi\u00e8res sont invit\u00e9es \u00e0 d\u00e9poser la d\u00e9claration FATCA 2022. Nous vous informons que la plateforme IDES Tunisie sera accessible \u00e0 partir du\u00a0<strong>4 juillet 2023 jusqu&#8217;au 29 ao\u00fbt 2023<\/strong>.<\/p><p>Avant d\u2019entamer ces proc\u00e9dures, nous vous conseillons de v\u00e9rifier la validit\u00e9 de votre certificat \u00e9lectronique d&#8217;authentification de type DigiGo.<\/p><p>Et pour prendre connaissance des derni\u00e8res recommandations FATCA Tunisie, le lien suivant :<\/p><p><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/Recommandations_FATCA.pdf\">Recommandations FATCA 2021 (jibaya.tn)<\/a><\/span><\/p><p>L&#8217;Unit\u00e9 d&#8217;\u00e9change international de renseignements \u00e0 la DGI ainsi que l&#8217;\u00e9quipe technique du CIMF restent \u00e0 votre disposition en cas de besoin aux adresses \u00e9lectroniques suivantes :<\/p><p><span id=\"cloak04f598bc3e3f055224c93b72bc53175a\" style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"mailto:dgi-fatca@finances.gov.tn\">dgi-fatca@finances.gov.tn<\/a><\/span><\/p><p><span id=\"cloak41385a7d9330bc16505bab28375cdf68\"><a href=\"mailto:ides-support@finances.gov.tn\"><span style=\"color: #0000ff\"><span style=\"color: #3366ff\">ides-support@finances.gov.tn<\/span><\/span><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c6abfc elementor-widget elementor-widget-heading\" data-id=\"8c6abfc\" 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\">Recommandations FATCA - Exercice 2020 : Introduction par l\u2019IRS de nouveaux codes en cas de num\u00e9ro d'identification de contribuable am\u00e9ricain TIN inconnu \n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bf9db0 elementor-widget elementor-widget-text-editor\" data-id=\"7bf9db0\" 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>Suite \u00e0 des communiqu\u00e9s re\u00e7us de l\u2019IRS, relatifs \u00e0 l\u2019exigence d\u2019obtenir et d\u2019\u00e9changer le num\u00e9ro d\u2019identification de contribuable am\u00e9ricain TIN pour chaque personne am\u00e9ricaine conform\u00e9ment \u00e0 l\u2019Accord FATCA (IGA 1) entre le Gouvernement de la R\u00e9publique Tunisienne et le Gouvernement des Etats-Unis d\u2019Am\u00e9rique sign\u00e9 le 13 mai 2019, nous vous informons que l\u2019IRS sugg\u00e8re une s\u00e9rie de codes qui peuvent \u00eatre inclus dans le champ TIN du sch\u00e9ma XML FATCA dans le but de comprendre les circonstances dans lesquelles un TIN am\u00e9ricain n\u2019a pas \u00e9t\u00e9 obtenu.<\/p><p>Ces mesures ont \u00e9t\u00e9 prises par l\u2019IRS pour mieux conna\u00eetre les probl\u00e8mes auxquels les institutions financi\u00e8res d\u00e9clarantes sont confront\u00e9es pour obtenir et d\u00e9clarer le TIN d\u2019une personne am\u00e9ricaine d\u00e9termin\u00e9e. Ces nouveaux codes correspondent \u00e0 des sc\u00e9narios sans TIN et doivent \u00eatre utilis\u00e9s lors des d\u00e9clarations FATCA 2020 et pour les ann\u00e9es \u00e0 venir.<\/p><p>Veuillez consulter ces nouvelles recommandations sur la rubrique \u00ab Avis FATCA \u00bb de la page web \u00ab FATCA TUNISIE \u00bb.<\/p><p>Par ailleurs, nous vous invitons \u00e0 nous faire part de vos commentaires sur d\u2019autres situations que vous identifiez comme pr\u00e9sentant des difficult\u00e9s pour obtenir les TIN am\u00e9ricains requis aupr\u00e8s des titulaires de compte et ce, en adressant vos commentaires \u00e0 l\u2019Unit\u00e9 d\u2019\u00e9change international de renseignements \u00e0 la DGI par \u00e9crit ou par voie de courrier \u00e9lectronique aux adresses suivantes :<\/p><p><span id=\"cloak04f598bc3e3f055224c93b72bc53175a\" style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"mailto:dgi-fatca@finances.gov.tn\">dgi-fatca@finances.gov.tn<\/a><\/span><\/p><p><span id=\"cloak41385a7d9330bc16505bab28375cdf68\"><a href=\"mailto:ides-support@finances.gov.tn\"><span style=\"color: #0000ff\"><span style=\"color: #3366ff\">ides-support@finances.gov.tn<\/span><\/span><\/a><\/span><\/p><p>Nous restons \u00e0 votre disposition en cas de besoin aux adresses \u00e9lectroniques sus indiqu\u00e9es.<\/p>\t\t\t\t\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\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>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 et en invoquant le site par le nom de domaine suivant : www.jibaya.tn et en choisissant ledit service.<br \/>\nil vous permet de liquider et de payer vos d\u00e9clarations mensuelles d\u2019imp\u00f4ts, vos d\u00e9clarations annuelles (d\u00e9clarations mensuelles, d\u00e9p\u00f4t des d\u00e9claration de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, d\u00e9claration de l\u2019avance due par les soci\u00e9t\u00e9s de personnes et assimil\u00e9es, d\u00e9claration de l\u2019imp\u00f4t sur le revenu des personnes physiques, d\u00e9claration de l\u2019acompte provisionnel). Pour pouvoir le faire, vous devez suivre les \u00e9tapes suivantes :<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[44],"tags":[],"class_list":["post-7871","post","type-post","status-publish","format-standard","hentry","category-service-dedie-aux-professionnels","entry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/7871","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/comments?post=7871"}],"version-history":[{"count":0,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/7871\/revisions"}],"wp:attachment":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media?parent=7871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/categories?post=7871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/tags?post=7871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}