The Tax issues And the Options With the Right Calculator
This principle means, through taxation at all stages and the systematic recovery of any input Sales tax, regardless of the circuit taken by the product, that Sales tax always corresponds to a stable percentage of its sale price of such so that it strikes only once the added value of a product and excludes any fiscal persistence.
The intervention in the circuit of an operator who breaks the chain of deductions (non-taxable and flat-rate) undermines the principle of neutrality with regard to the circuits. The use of the sales tax calculator is important.
Neutrality towards people
This principle means that Sales tax will be the same regardless of the quality of the intervening person: natural or legal person, of public or private law, Tunisian or foreign, resident or non-resident.
- The fact that the greatest number of natural persons are subject to the flat-rate regime which places them outside the Sales tax system is an infringement of the principle of neutrality vis-à-vis persons.
- Likewise, the fact that professional rents are always subject to Sales tax when the owner is a legal person while they are not always when the owner is a natural person also violates the rule of neutrality vis-à-vis people.
This principle means that Sales tax is a real tax that hits the same product (goods and services) in the same way regardless of the operator, its mode of operation or its status. But that does not exclude the fact that we can allow the application of specific and derogatory rates to certain activities as soon as the derogatory regime applies in a similar way to all operators of the same activity. In this sense, there is no theoretical principle against sales of products and articles intended for the pharmaceutical industry being liable to Sales tax at the rate of 6% whatever the rate applicable to customers other than the pharmaceutical industries.
- On the other hand, the exemption from Sales tax of a large population subject to the flat-rate regime, in particular at the production stage, affects the principle of product neutrality (goods and services). The exclusion from the scope of the Sales tax of local agricultural products, while the same imported products are subject to Sales tax is another example of infringement of the principle of neutrality vis-à-vis products.
The attack on neutrality is due to the granting of an exceptional preferential regime to a complete category of taxpayers (flat-rate people, for example) or to a professional category (craftsmen when they are subject to reality) who are subject Sales tax for all of their products at the reduced rate of 6% instead of the common law rate applicable to the same products manufactured by manufacturers. Thus, the same product is liable to two different Sales tax rates depending on whether it is manufactured by a craftsman or by an industrialist. Thus, a piece of furniture manufactured by a craftsman is subject to Sales tax at the rate of 6% while the same piece of furniture is subject to Sales tax at the rate of 18% (i.e. three times the rate of 6%) when it is manufactured by an industrial. Respect for the principle of Sales tax neutrality is a substantial condition for the quality of competition.