Khaberni - The government's response to a parliamentary question posed by MP Dr. Dima Tahboub revealed the amounts collected under the "national contribution" item for the fiscal year 2024, including the covered sectors and those not covered by this contribution, as well as the mechanism for its disbursement and transfer to the public treasury.
According to the government's response, the value of the revenues collected under this item amounted to approximately 159 million and 148 thousand dinars, as published in the state's final accounts.
The government stated that the collection of these amounts is based on the Income Tax Law No. (34) for the year 2014, which imposes specific contribution rates on different economic sectors.
It was indicated that the contribution rates vary according to the type of economic activity, with telecommunications companies, power generation, and basic material industries bearing higher rates, in contrast to the exemption or reduction of the contribution for other sectors.
The governmental reply clarified the percentage rates for the sectors subject to the national contribution, as follows:
- 3% of the taxable income for banks, mining companies, and power generation firms.
- 7% of the taxable income for basic material manufacturing companies.
- 4% of the taxable income for financial brokerage firms and legal entities engaged in financial leasing activities.
- 2% of the taxable income for insurance and reinsurance companies.
- 1% of the taxable income exceeding 200,000 dinars for individuals.
The government's response to Tahboub's question noted that the funds collected are transferred to the state's public treasury in accordance with Article (11/A) of the law, and are allocated to repay the public debt, while the collection and disbursement processes are subject to the control of the Audit Bureau and the Integrity Commission to ensure transparency and proper management of public funds.
The government pointed out that any amounts identified under this item cannot be disposed of or transferred to any other party before being included in the general budget, asserting compliance with financial and procedural controls in this regard.
MP Tahboub posed the following question to the government:
1- The value of the amounts collected through amendments to the Income Tax Law under the header "public contribution", the areas in which these funds have been spent since the amendment was passed, and the extent of their appearance in the monthly bulletins of the ministries.
2- The sectors or segments from which the contribution is collected (companies, individuals, financial institutions...).
3- The percentage of the contribution borne by each category or sector within the revenues of this account.
4- The spending areas financed from this account, and whether they go exclusively to the public treasury or are allocated to specific programs such as energy support, public debt repayment, or specific developmental projects.
5- The percentage of the account's expenditures on current expenses versus capital expenses.
6- The control and accountability mechanisms on the spending processes, and whether they are subject to the Audit Bureau or an independent financial committee.
