1. Section 49 of the Finance Act 2014 provides for an expansion of the scope of tax facilities for industrial , commercial or professional (TCL ) at the rate of 0.1 % on turnover from exports .

, Has not provided 2 . The Finance Act 2014 among other things, the postponement of the application of Article 12 , paragraph 7 of the Investment Incentives Code . Thus, companies that export incoming activities from 01st January 2014 are subject to corporate tax at 10 % of profits from exports .

 In addition , companies operating prior to January 1, 2014 and whose total period of deduction of profits or income from the export or activity has not expired shall continue to enjoy the full deduction up the end of the period that is assigned to them for this purpose , in accordance with the legislation in force before that date .