The text lists a list of more than 150 activities that are now excluded from benefiting from tax advantages such as exemption from VAT, business activity tax , customs duties and income tax ff companies . This means that investors entering these niches will not benefit from these tax breaks.
One way of not encouraging economic operators to invest in these activities that are saturated or not a priority for the government in its investment policy. In the field of production, the following activities may be mentioned: the production of semolina and flour (flour mills), round to concrete, gray cement, bricks (except authorization from the Ministry of Industry Of the local supply), crushing of oilseeds, soft drinks (sodas and mineral waters) except for export, tobacco manufacture (cigarettes and chewing tobacco), all assembly and assembly activities (In this case automobile) which do not meet the integration rates set by the regulations.
In the area of services, the list is very long. Let's start with those that attract the interest of a large number of promoters: wholesale and retail trade, passenger and passenger transport, importation, catering (except restaurant chain), cybercafes, pharmacy, optician , Dentists specializing in prostheses, taxi phones, garages, hammams and saunas, real estate agencies, travel agencies, communication agencies, advertising agencies, sports or games facilities, petrol stations, rental of rooms and vehicles Hotels, call centers, storage of goods, installation and assembly of car accessories (except chain) ...
In this chapter, we also mention banks and insurance companies, financial institutions, intermediaries in stock exchange (IOB), consulting firms, business offices ...
All these activities will not benefit from the tax relief or tax exemption decree.
The text notes that activities that have their own benefit regime (creation of micro-enterprises under the Ansej, Cnac, Angem, etc.) are not concerned. The priority activities for the government are not concerned by this restrictive list: mechanics, iron and steel (Except for the production of round concrete), metallurgy, agro-food (apart from flour mill mills, crushing of oil oils, beverages), information and communication technologies, emerging industries, investment Tourism, the pharmaceutical industry and the assembly and assembly industries which comply with the rate of integration set by the regulations.
Thus, the government shows its willingness to play its regulatory role in the field of investment by directing entrepreneurs towards less saturated niches or branches that are a priority in government policy. It will be necessary to verify on the ground the quality of this regulation.