Tunisia has published Decree No. 308 for 2020, which sets out the conditions for an enterprise to be considered heavily impacted by the COVID-19 pandemic for the purpose of certain tax relief measures announced in March 2020 and published April. This includes the following for enterprises that are heavily impacted: the spreading of tax debts and payment thereof in installments over a period of 7 years; a delay of payment of penalties and interest from 1 April 2020 to 30 June 2020; and flexible refunds of excess VAT credits even if the formal requirements are not all met. With respect...