Canceling tax roles after paying 8 percent and clarifications about the “voluntary settlement”:
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Excluding institutions whose turnover exceeds two billion dinars during 2025
Calculating 8 percent on the total tax increases, not rights alone
Voluntary settlement does not replace legal tax declarations
The General Directorate of Taxes, through a new instruction addressed to regional directors and state tax directors, resolved a number of problems related to the application of the exceptional voluntary tax settlement system, clarifying the cases that can benefit from the unified exculpatory tax estimated at 8 percent, and those that remain subject to the regular tax rules, while emphasizing that paying this tax in full before December 31, 2026 will result in canceling the tax subjection table issued after the control process.
These clarifications, according to the correspondence dated November 9, 2026, come in response to inquiries raised by the state tax directorates regarding how to deal with the files of taxpayers who wish to benefit from the exceptional device for voluntary tax settlement, which was approved by Article 93 of the Finance Law of 2026, and the methods of its application were determined in accordance with the relevant regulatory decisions and instructions.
In this context, the General Directorate of Taxes stressed that the funds declared within the framework of this device cannot be considered an alternative to the declaratory obligations stipulated in the applicable tax legislation, as they are funds resulting from previously undeclared operations with the tax administration, and they can be taken into account during subsequent tax control operations.
The Directorate gave an example of people who sold built or unbuilt properties during the year 2025, and did not declare the realized profit until the year 2026, trying to benefit from the 8 percent rate determined within the voluntary settlement system, instead of the exculpatory rate specified at 15 percent for the tax on gross income, in accordance with Article 104-5 of the Direct Taxes and Similar Fees Law, and the instruction confirmed that this procedure is not acceptable to settle this situation, considering that the person concerned was obligated. By declaring the profit resulting from the transfer of the property in accordance with the legal procedures specified in Article 80-1 of the same law, while calculating and paying the due tax at a rate of 15 percent.
Therefore, the competent tax authorities retain their legal powers to subject the declared amounts to tax, even after the person concerned resorts to the voluntary settlement system, and among the points that the General Directorate of Taxes has detailed is setting the approved base for calculating the unified excise tax at 8 percent, as it explained that the calculation is based on the total sum of increases recorded in the individual taxation table issued during the year 2026, following the tax control process to which the taxpayer was subjected.
This total includes the various additional rules approved for all taxes, rights, and fees included in the tax table itself, and not a single type of tax or increase. The instruction also distinguished between control operations that result in actual increases in turnover, wages, profits, and other taxable rules, and between mere mathematical corrections or reinsertion of rules previously declared by mistake within the exemptions.
In this context, it confirmed that the rights recovered as a result of correcting the tax calculation or resubmitting rules previously declared as exempt are not considered increases in the tax base, and therefore do not fall within the basis for calculating the unified tax at the rate of 8 percent. Regarding the recovery of value-added tax deductions related to purchases, the Directorate clarified that the tax amounts that taxpayers are reminded of following tax control remain due according to the normal legal rules, and do not benefit from the voluntary settlement system, as long as the process does not result in any increase in the declared rules.
It also clarified that taxes and fees whose rate is less than 8 percent, such as the vocational training fee and the apprenticeship fee set at 1 percent, and the fee on professional activity previously set at 1.5 percent, are not treated separately when calculating the settlement, and it confirmed that the amounts recovered related to these fees are included within the total sum of the increases mentioned in the individual subjection table, and are therefore subject to the unified rate set at 8 percent.
On the other hand, rights, taxes and fees with fixed rights, which are not based on increases in the taxable bases, remain payable in full, along with the resulting tax fines, which is the same ruling that applies to fixed fines registered in the taxation tables. With regard to correcting the declared deficit, the Directorate confirmed that reducing the value of the deficit registered with the taxpayer following tax control, without this leading to the recovery of additional tax rights in the field of tax on gross income or tax on corporate profits, is not included. Within the voluntary tax settlement system.
The same applies to corrections that affect the carryover balance of the value-added tax, when the control process leads to its reduction without resulting in a reminder of additional tax rights in the title of this fee. The instruction also cut off the possibility of benefiting retroactively for taxpayers who paid the amounts contained in the individual subjectivity tables issued during the year 2026, including the rights recovered and the fines applied, stressing that these people cannot join the agency after settling the amounts owed to them.
Paying the tax before December 31 will cancel the taxation schedule
In an important point for taxpayers who chose to join the settlement system, the General Directorate of Taxes confirmed that full payment of the unified excise tax at the rate of 8 percent, no later than December 31, 2026, leads to the cancellation of the individual subjection schedule issued against the person concerned following the tax control process.
She explained that the cancellation decision is issued by the state’s tax director, the head of the tax center, or the head of the neighborhood tax center, depending on the entity that issued the relevant tax schedule. This procedure means that the final benefit from the settlement is linked to the full payment of the amount due within the specified deadlines, and not simply by submitting an application to join the agency.
A turnover of two billion dinars is a criterion for exclusion during the past year
Regarding the conditions for exclusion from the exceptional body, the General Directorate of Taxes stated that institutions that registered an annual turnover equal to or exceeding two billion dinars, or 2,000 billion dinars, during the year 2025, cannot benefit from the voluntary tax settlement. However, the instruction provided an important clarification regarding institutions that exceeded this ceiling during the years preceding the year 2025, stressing that exceeding the specified turnover of two billion dinars during the previous fiscal years does not, in itself, constitute an obstacle. You can benefit from the device for the relevant requests.
On the other hand, the Directorate stressed that other categories of institutions excluded under Instruction No. 15 of April 5, 2026 remain prohibited from joining this body, even if their registered turnover during the year 2025 is less than two billion dinars. At the conclusion of its correspondence, the General Directorate of Taxes called on local officials to ensure the dissemination of the content of the instruction and ensure its implementation, while informing it of the difficulties that tax authorities may face during the implementation of the measures. New.
