Art. 10 :
Investors in the Economic Activities Parks can exercise their activities as residents or non-residents in respect of Tunisian foreign exchange regulations.
Art. 11 :
Investors in the Economic Activities Parks can opt for non-resident status in cases where at least 66% of their capital is held by non-residents Tunisians or foreigners paid by imported foreign currency.
The participation of residents in the capital of the said legal persons, which must be made in foreign currency or convertible dinars, can be performed in accordance with the exchange regulations in force.
The quality of non-resident should be explicitly mentioned in the statutes of the legal person.
Art. 12 :
Companies created in the Economic Activities Parks by legal persons whose headquarters are abroad are considered as non-residents.
Funding these companies must be carried out by importing foreign currency.
Non-resident investors in the Economic Activities Parks benefit from the guarantee of transferring the invested capital by importing foreign currency and the revenues derived from them.
The transfer warranty covers the real and net revenues for transferring or liquidation even if that amount is greater than the initial capital invested.
Art. 14 :
Non-residents, as defined in this chapter, are not required to repatriate their exported goods, services and income benefits. However, they must make all regulations such as payments for goods and services in Tunisia, duties and taxes, dividends distributed to resident partners, through foreign currency accounts or in convertible dinars.
Art. 15 :
Regulations within the Economic Activities Parks are carried out in foreign currency and convertible dinars.
Art. 16 :
Natural and legal entities operating in the Economic Activities Parks should repatriate the exchange value of their exports in accordance with the regulations of foreign trade and foreign exchange regulations in force. They can freely carry out through authorized intermediaries all transfers relating to their activities.
Art. 17 :
Residents Operators are allowed to incur other residents’ obligations in foreign currencies for operations or transactions within the Economic Activities Parks allowed by the provisions of this Law.
Art. 18 :
Any transfer between non-residents of securities or shares of legal persons entitled to benefit is free under this Law.
Art. 19 :
Trade relations between the investors of the Park and abroad and those between the operators themselves are free.
Art. 20 :
Operators eligible for the provisions of this Act may freely import the goods and services necessary for their activities.
Art. 21 :
Domestic goods and services provided to investors installed in the Economic Activities Parks are considered as exports and as such are subject to the regulation of foreign trade and foreign exchange and to the tax and customs regime applied to exports.
The promotion of goods or services originating from the Economic Activities Parks in the local market is considered as an import and is therefore subject to prior authorization and payment of duties and taxes due on importation.
However, companies operating in the sectors of industry and services may, without prior authorization, sell part of their products or services on the local market, and that, within a proportion not exceeding 30 % of their turnover in accordance with Articles 16 and 17 of the Investment Incentives Code.
Revenues and profits from sales and services supplied by these companies on the local market are subject to income tax or corporation tax under the provisions of the ordinary law.
The duties and taxes due in respect of waste sales to companies authorized by the Ministry of Environment to perform activities of recovery and recycling are suspended. The amount of such sales is not taken into account for determining the maximum amount referred to above and the benefits derived from them are not subject to income tax or corporation tax.
Art. 22 :
Investors established in the Economic Activities Parks are free to provide their services and make sales of their products to totally exporting companies in accordance with the regulations in force.