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Finance Act 2014 individuals

 1. Section 77 of the said Act provides untrimming 2000 dinars under the 1% levy paid into the general fund of compensation on wages and income of individuals whose net annual income exceeds 20 000 dinars.

2. Following Article 73 of the Finance Act, individuals with a net income not exceeding 5000DT year and do not have other sources of income benefit from an exemption from income tax .