The Tunisian tax authority has issued General Memorandum No. 6 of 2025, which explains the application of the new 3% withholding tax rules introduced by the Finance Law for 2025 to combat tax evasion from online and audiovisual sales. Under the new rules delivery service providers are required to deduct 3% tax from payments to online sellers of goods and services, if such sellers do not provide a tax ID card. This applies to payments made from 1 January 2025, regardless of the transaction amount. Tax withheld must be declared and paid on a monthly basis, with an annual declaration...