Companies can join the system of the advance on the vocational training tax with the competent regional tax control services if the due annual amount of the tax for the year preceeding the year of completion of the training actions is upper than or equal to one thousand dinars and this, in a period not exceeding February 15 for the physical persons and February 28 for the legal entities.
The advance on the vocational training tax is a tax credit the amount of which is equal to a maximum of 60% of the due tax for the year preceding the year of completion of the training actions.
It is intended to allow companies that are members in this system to voluntarily use the amount of the advance directly to pay for their training expenses.
- Initial training: apprenticeship, work-study training, compulsory practical internships,
- Continuous training in Tunisia or abroad,
- Training for a professional promotion,
- Studies and consultations in training,
- The activity of the training manager within the company for a period of 3 years,
- Training in the integrated centres
Drawing rights allow private companies to benefit from direct funding from the State for actions and training activities for their agents in return for their contribution to the initial training (apprenticeship, work-linked training and compulsory internships). The maximum amount granted to the company corresponds to the cost of the initial training activities carried out during the previous year.
- Private enterprises subject to the vocational training tax that the annual amount of the PTT (professional training tax) is less than one thousand dinars.
- Private enterprises whose annual amount of the professional training tax due is greater than or equal to one thousand dinars and which did not use the right of advance on the vocational training tax.
- Private companies that have exhausted the use of the advance on the vocational training tax for the involved year by the completion of the training activities.
- Companies not subject or exempt from the vocational training tax
- Studies and consultations of training Diagnosis of training needs and development of a training plan.
- Evaluation of the impact of the training.
- Continuous training in Tunisia within an individual framework (intra-company or inter-company).