Tax Alert - Plateforme TEJ [Retenues à la source]

--

Quick note

The “TEJ” platform for withholding tax certificates is now operational; however, it may encounter technical problems from time to time. If you are experiencing difficulties with the government platform, we invite you to use our tax record verification tool, which you will find at the bottom of this page.

No personal data is collected, stored or processed. All requests are secure and no information is retained after your session.

--

Following the publication of the minister of finance's decree, setting the scope of the procedure for the preparation of withholding tax certificates through the electronic platform provided for by Article 41 of the Finance Law for the year 2022 and its practical modalities and deadlines for its implementation, the TEJ data transfer and exchange platform is now operational: 

Link : TEJ

▌Why ?

Debtors of amounts subject to withholding tax must now prepare withholding tax certificates via the TEJ electronic platform created by the Ministry of Finance for this purpose.

Members of the platform can prepare withholding tax certificates by:

1. Direct entry of information related to withholding tax certificates.

2. Submitting an XML file referring to a specifications document.

Any taxpayer can verify if they need to issue their withholding tax certificates via the "TEJ" platform by accessing the following link https://tej.finances.gov.tn/tax-file

Any person who has issued a certificate without complying with the obligation to establish it using the TEJ electronic platform is subject to a fine equal to 30% of the amount of the tax withheld at source that is the subject of the infringement, provided that the amount of the fine cannot be less than 50 dinars per certificate.

▌Taxpayers required to prepare withholding tax certificates through the platform

From June 1, 2024:

• Taxpayers falling under the jurisdiction of the DGE and DME.

• Accounting and tax professionals.

From January 1, 2025:

• Taxpayers required to file electronically, other than those mentioned above.

From January 1, 2026:

• The other taxpayers.

▌Deadline required by nature of operations :

From June 1, 2024:

Amounts subject to withholding tax, with the exception of payments, salaries, and income from financial assets paid by establishments provided for by Law No. 2016-48 of July 11, 2016 concerning banks and financial institutions, including banks and non-resident financial institutions.

From January 1, 2026:

Payments, salaries, and income from financial assets paid by establishments provided for by Law No. 2016-48 of July 11, 2016 concerning banks and financial institutions, including banks and non-resident financial institutions.