Tunisia has published the Decree of 4 May 2021 from the Ministry of Finance, which establishes new terms for the payment of outstanding tax debts in installments over a period of up to 7 years. The installment relief was first introduced in 2020 for taxpayers heavily impacted by the COVID-19 pandemic and is available in respect of tax debts incurred for 2019 and 2020. For the purpose of the installment relief, taxpayers are considered heavily impacted by COVID-19 according to the conditions established by Decree No. 308/2020, which includes minimum reduction in turnover conditions and certain others. For corporate taxpayers,...