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The reimbursement of overpaid amounts by the tax administration is governed by Articles 28 to 35 of the Code of Tax Rights and Procedures. This code is supplemented on this matter by the Minister of Finance’s decision dated January 8, 2002, regarding the procedures for reviewing reimbursement claims for overpaid amounts, and by Joint Note No. 36-2002.

This concerns the reimbursement of overpaid taxes related to:

• The filing of all due tax returns as of the date of the reimbursement claim;
• The completion of necessary audit procedures;
• The deduction of recognized tax liabilities from the amounts to be reimbursed, including disputed claims.

A reimbursement claim for overpaid amounts must be submitted within three years from the date the tax became refundable under tax law and no later than five years from the date of collection. However, the five-year limit does not apply when the tax becomes refundable by virtue of a court ruling.

This timeframe begins:

• From the date of collection for improperly levied taxes;
• From the date the conditions set out in Article 15 of the Value Added Tax Code or Article 54 of the Personal Income Tax and Corporate Tax Code are met, in the case of tax credits;
• From the date the court judgment or ruling becomes final, for annulment, revocation, resolution, or rescission issued by the court as referred to in paragraph II of Article 74 of the Registration and Stamp Duty Code;
• From the date the court judgment or ruling becomes final, for taxes collected under an ex officio assessment or a related court judgment or ruling that has been modified or annulled.

The reimbursement claim, which must be submitted to the tax administration, is subject to specific formal requirements detailed in Joint Note No. 36-2002.

The tax administration is obligated to respond to the reimbursement claim within six months from the date the claim is filed, with specific deadlines applicable to VAT in the following cases:

• 30 days for tax credits resulting from exports, services used or exploited outside Tunisian territory, tax-exempt sales, withholding at source, or upgrade investments;
• 90 days for other cases;
• 6 months in case of business cessation.

The tax administration is required to justify any denial of a reimbursement claim.

If the tax administration fails to respond to the reimbursement claim within six months of filing, this is considered an implicit refusal, allowing the taxpayer to seek legal recourse.

The provisions of the Code of Tax Rights and Procedures mentioned above apply mutatis mutandis to the National Social Security Fund.