As for anonymous works or having a pseudonym, protection lasts fifty years as from the first of January of the year following that of the first publication of work, the copyright is exercised in this case by the editor or the distributor of work. If the pseudonym does not hide the identity of the author to the public or when the author of an anonymous work or having a pseudonym reveals his true identity, the duration of protection is that provided for in subparagraph two of this article. As for the works published after the author death, protection lasts fifty years as from January first of the year following that of the first publication of work, the copyright is exercised in this case by the heirs and the legatees, within the limits indicated in the law in force. Article 19 (new): The protection of the pecuniary rights of the author for photographic works lasts fifty years as from the date of realization of work. Article 36 (new): Each recorded specimen of the recording supports or other recorded specimens shall obligatorily carry: a- the name of the legally responsible producer, as well as his initials and hids complete address, b- the initials of the institution in charge of the collective management of the copyrights and similar rights, and the authorization number, c- the work title and the order number which is attributed to, d- the names of the authors and playing artists. Article 37 (new): A tax of incentive to the creation is instituted, which is due on the importation and locally, on the not recorded audio and audio-visual supports, as well as on the apparatuses and equipment of recording and reproduction. The list of products submitted to this tax is fixed by decree. The tax is fixed locally at 1% of the sales turnover of the manufacturers of products submitted to this tax, taking into account the value - added tax or the customs value on the importation. This tax is perceived locally on the basis of a monthly declaration, according to a model established by the administration and deposited at the relevant tax office, within the given deadlines in the field of the value - added tax and customs taxes on the importation. Are applied to this tax, for the perception, control, report of the infringements, the sanctions, litigations, prescription and reimbursement, the same rules provided for in the field of customs taxes on the importation or those provided for in the tax rights and procedures code in the internal regime. Article 46 (new): Is prohibited, any use of a computer program not expressly authorized in writing, by its author or his representative, unless contrary contractual stipulation. Page 742 However, is allowed without authorization of the author or his representative, the realization of only one backup copy of the computer program by the owner of the licit specimen of this computer program. Article 47 (new): Are applicable to the computer programs, the provisions of article 18 of the law herein. Article 48 (new): The authors and holders of similar rights may exercise their rights on an individual basis or by way of collective management, entrusted to an institution in charge of the collective management of the copyrights and similar rights, which will be entitled for this purpose by decree. Article 49 (new): The institution in charge of the collective management of the copyrights and similar rights has notably the role: - to safeguard the copyrights and similar rights, and to defend the material and non pecuniary interests of these rights holders. - to represent their members and to be the agent or the representative of the foreign institutions for the protection of the copyrights and similar rights and the members of those, that it is according to an agency or of a reciprocal agreement of representation. - to receive works by way of declaration or deposit. - to fix the rates and amounts of the copyrights due to the authors and the holders of the similar rights. The institution in charge of the collective management of the copyrights and similar rights is charged to establish links with the foreign institutions in charge of the copyrights and similar rights, notably with an aim: - to safeguard for the authors and the holders of similar rights, the rights and advantages acquired by the aforesaid institutions. - to sign conventions of reciprocal representation with the aforementioned foreign institutions. The internal regulation of the institution in charge of the collective management of the copyrights and similar rights fixes notably: - the conditions of membership to this institution, as well as the obligations and rights of the members, - the methods and procedures of declaration or deposit of works, - the rules of rights collection and their distribution, - the conditions and procedures of delivery of the authorizations of works exploitation. The internal regulation cited in the preceding paragraph of this article is approved by order of the Minister in charge of culture. Article 50 (new): Are prohibited, the importation on the Tunisian territory of the specimens of a work by any mean, as well as the production or reproduction or the distribution or export, or the marketing of those, contrary to law and order, the good morals and the legislation in force, and which constitute a violation of the copyrights or similar rights within the Official Gazette of the Republic of Tunisia — 30 June 2009 N° 52