this, through providing the basic logistic services and the offer of expertise necessary to support the enterprises in management, to make known their product and to determine their future strategy. Art . 37 - The cyber-parks are spaces equipped to lodge the promoters and to help them to carry out their projects in the field of the services based on information and communication technologies through the service of the logistic services and the means necessary to the exploitation and this for one given period. Art. 38 - The provisions of article 52 quinquies of the investments incentives code shall be repealed and replaced by the following : Article 52 quinquies : The investments for the realization of enterprises seedbed and cyber-parks shall entitle to the benefit : -an investment subsidy in the limit of 20 % of the project cost; -plot of lands with the symbolic dinar. These advantages shall be granted to the realized projects during the period stretching from the date of entry into force of the law herein with the condition of the realization of the project and entry into operation within a maximum two-month deadline starting from the date of the plot of land obtaining and its operation in conformity with its object and according to the specifications established by the supervising ministry during a period which could not be less than fifteen years. These advantages shall be granted by a decree after the higher commission of investment opinion. Art . 39- Shall be added to the investments incentives code , an article 51 bis reading as follows : Article 51 bis - The investments for the realization of industrial areas shall entitle to the benefit from : - the exemption from the person income and tax corporate for the revenues and benefits from the projects realization and this, during the five first years starting from the date of entry into activity; - the state taking over of the extra-muros infrastructure of these areas. The benefit from these incentives shall be subordinate to the promoter commitment to: - build and outfit the buildings for supplying basic equipments and providing the common services for the profit of those who are established in the area; - ensure the area maintenance; - ensuring the area animation and its commercialization, both internally and externally; - ensure the role of the single interlocutor for those who are installed in the area. - these incentives shall be granted by a decree after the higher commission of investment opinion. Art. 40- Shall be added to the investments incentives code , an article 56 bis reading as follows : Article 56 bis- The enterprises which manage a harbor zone reserved for cruising tourism in conformity with an N° 104 agreement concluded between the zone manager and the supervising Ministry and approved by decree on the higher commission of investment opinion, shall benefit from : -the exemption from customs duties and suspension of the value added tax, consumers taxes and the tax for the profit of the fund for the development and industrial competitiveness for the acquisition of equipments, goods, products and services necessary to the realization of investments or an activity except passenger cars, - the deduction of all the revenues or benefits coming from these investments from the tax assessment of personal and corporate incomes, notwithstanding the provisions of articles 12 and 12 bis of law n° 89-14 dated 30 December 1989, promulgating the personal income and corporate tax code, and this, during the first ten years starting from the date of entry into effective activity. The deduction of all the revenues or benefits coming from these investments from the tax assessment of personal and corporate incomes, without the deduction generating a tax lower than 10 % of the total of the taxable profit, without regard to the deduction for the enterprises and to 30 % of the amount of the tax calculated on the basis of total income, without regard to the deduction for natural persons, and this, starting from the eleventh year from the date of entry into effective activity. The said harbor zone shall be subject to the free zone regime as provided for by the customs code. Art. 41- Shall be added to table “A” annexed to the value added tax code, a number 28 bis, reading as follows : 28 bis) the services relating to the ships mooring and the passage of the tourists realized by enterprises which manage a harbor zone reserved for cruising tourism in conformity with an agreement concluded between the zone manager and the supervising Ministry and approved by a decree on the higher commission of investment opinion. Art.42- The local collectivities shall be committed to, within the urban development plans of their competence, reserve plots of land necessary to the economic activities attraction. Art. 43- Shall be added to law n° 83-87 dated 11 November 1983, relating to agricultural lands protection, an article 8 bis, reading as follows : Article 8 bis - Notwithstanding the provisions of articles 6 and 8 of the law herein, the change of the vocation of the state-owned agricultural lands, outside of the interdiction and safeguard zones for the building of national interest installations, shall be granted by a decree on a national consultative commission opinion. the criteria of determination of the national interest, as well as the composition and the operating procedures of this commission shall be fixed by a decree. CHAPTER IX ENCOURAGEMENT OF REGIONAL DEVELOPMENT Art. 44- Shall be repealed the paragraphs 2 and 3 of article 23 and articles 25 and 26 of the investment incentives code and replaced by the following provisions : Official Gazette of the Republic of Tunisia — 28-31 December 2007 Page 1401