Article 23 paragraph 2 and 3 (new) : 2- deduction of investments incomes or benefits from the personal and corporate income tax assessment as follows : - concerning the first group of regional development encouragement areas, which list is fixed by a decree relating to industry, handicrafts sectors and some services activities : totally for the first- five years starting from the date of effective activity start , notwithstanding the provisions of articles 12 and 12 (Bis) of law n° 114-89 dated 30 December 1989, promulgating the personal and corporate income tax code, - concerning the second group of regional development encouragement areas, which list is fixed by a decree relating to industry, handicrafts sectors and some services activities : totally for the first- ten years starting from the date of effective activity start, notwithstanding the provisions of articles 12 and 12 (Bis) of law n° 114-89 dated 30 December 1989, promulgating the personal and corporate income tax code, - concerning the regional development encouragement areas with priority, which list is fixed by a decree relating to industry, handicrafts sectors and some services activities and tourism regional development encouragement areas : totally for the first- ten years starting from the date of effective activity start, notwithstanding the provisions of articles 12 and 12 (Bis) of law n° 114-89 dated 30 December 1989, promulgating the personal and corporate income tax code and in the limit of 50% of these incomes or benefits for the following ten years. 3- exemption from the fund for housing promotion participation for employees for the first- five years starting from the date of effective activity start for the investments in tourism sector as well as investments in industry, handicrafts sectors and some services activities in the second group of regional development encouragement areas and regional development encouragement areas with priority, which list is fixed by a decree. Article 25 (new) : The investments in industry, tourism, handicrafts sectors and some services activities mentioned in article 23 of the code herein and made in regional development encouragement areas, which list is fixed by a decree mentioned in article 23, shall benefit from the state taking over of employers’ contributions in the social security legal scheme for Tunisian employees paid salaries as follows : - concerning regional development encouragement areas in tourism sector: the state takes over the contribution for the first- five years starting from the date of effective activity start. The investments in desert tourism projects made in regional development encouragement areas mentioned in article 23 of the code herein, shall benefit from the advantage for an extra five years. - concerning the first group of regional development encouragement areas, which list is fixed by a decree relating to industry, handicrafts sectors and some services activities : the state takes over a percentage of the Page 1402 contribution for the first- five years starting from the date of effective activity start, fixed as follows : The year of the state taking over Percentage of the state taking over First year 100% Second year 80% Third year 60% Fourth year 40% Fifth year 20% - concerning the second group of regional development encouragement areas, which list is fixed by a decree relating to industry, handicrafts sectors and some services activities : the state takes over the contribution for the first- five years starting from the date of effective activity start, - concerning the regional development encouragement areas with priority, which list is fixed by a decree relating to industry, handicrafts and some services sectors : the state takes over a percentage of the contribution for an extra five years starting from the date of effective activities start, fixed as follows : The year of the state taking over Percentage of the state taking over First year 80% Second year 65% Third year 50% Fourth year 35% Fifth year 20% The provisions of dash 4 of the article herein shall be applied to projects which benefit from an extra five years before 31 December 2011 Article 26 (new)- The general works and land estate promotion companies which carry out infrastructure and collective equipments projects, included in a list fixed by a decree in the second group of regional development encouragement areas and regional development encouragement areas with priority the list of which is fixed by a decree, shall benefit from a 50% deduction of benefits resulting from these projects from the personal and corporate income tax assessment. Art. 45 - The enterprises in activity before the date of entry into force of the law herein and which the advantages benefit period provided for in articles 23 and 25 of the investments incentives code did not expired, as well as enterprises having a certificate of deposit of investment declaration before the date of entry into force and which effectively start their activity before 31 December 2009, continue to benefit from the mentioned advantages till the end of the granted period according to the legislation in force before the entry into force of the law herein. Official Gazette of the Republic of Tunisia — 28-31 December 2007 N° 104