L’article 34 de la loi n° 78-2019 du 23 décembre 2019 relative à la loi de finances pour l’année 2020 a prorogé la prescription fiscale de 4 à 6 ans pour chaque impôt déclaré dont le montant ne dépasse pas le seuil fixé par l’article 48 du CDPF.

Cet article 48 fixe le seuil par nature de déclarant et par déclaration, qui peut comporter un ou plusieurs impôts, et ce comme suit :

  • 200 dinars pour les personnes morales.
  • 100 dinars pour les personnes physiques soumises à l’impôt sur le revenu sous le régime réel ou soumises à l’impôt sur le revenu selon le régime forfaitaire au titre des BNC.
  • 50 dinars pour les personnes physiques soumises à l’impôt sur le revenu sous le régime forfaitaire au titre des BIC.
  • 25 dinars pour les autres cas.

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