- exemption of the tax of vocational training during the first three years starting from the date of entry in effective activity. The small-sized enterprises mentioned in first paragraph of this article established during the period stretching from the first January 2007 to 31 December 2011, who call upon the integrated management centers for the holding of their accounts and the establishment of their tax declarations, shall benefit from the deduction of twenty percent of the revenues or benefits subjected to income tax or corporate tax and this during the first five years starting from the date of entry in effective activity. The integrated management centers shall be civil professional establishments to assist to the accomplishment of accounting and tax obligations and to use the modern means of managements within the enterprises and notably to assist the small-sized enterprises during the first years of their activity. The services of integrated management centers shall be provided by professionals accredited in conformity with the legislation in force and each one assumes the professional responsibility for his acts. The establishment and management of the integrated management centers shall be submitted to specifications approved by an order of the Minister of Finance. The delimitation as well as the definition of the smallsized enterprises and small trades within the meaning of the provisions of this article and their field of activity as well as the rates, the conditions and the procedures of granting of the incentives provided for in this article shall be fixed by a decree. Art. 25 - A percentage of the public procurements shall be reserved to the small-sized enterprises with compliance to the principle of competition and the equal opportunity in accordance with the legislation in force. This percentage and the conditions required for the projects and enterprises concerned by this measure shall be fixed by a decree. CHAPTER VI FACILITATION OF FINANCING THE VOCATIONAL TRAINING Art. 26 - The methods of financing the vocational training and reimbursement of the expenditure of the professional training services are softened by the adoption of the advance on the tax due or the training cheque and of the drawing rights or the service cheque and this in accordance with the legislation in force. Art. 27 - The provisions of articles 31 and 33 of law n° 88-145 dated 31 December 1988, relating to finance law for the year 1989, shall be repealed replaced by the following : Article 31 (new) : The enterprises subject to the tax of vocational training which take provisions in order to promote the vocational training within the enterprise either by their own means or by the intermediary of another enterprise or a group of enterprises or organizations or Chamber of Commerce and Industry, or by the intermediary of approved enterprises of training shall profit from an advance on the tax of vocational training consisting of a tax N° 104 credit equal to a percentage of the amount of the vocational training tax due for the year preceeding the year of the realization of training operations, which will be allocated to cover the expenses of training carried out by the enterprise for the profit of its agents during the concerned year of the training. It shall be monthly proceeded to the deduction from the tax of vocational training due for the year of training, the amount of the advance provided for by the first paragraph of this article. In the case when the advance exceeds the monthly due amount , the surplus shall be ascribable on the tax of vocational training due according to the later monthly declarations. In case of defaulting the realization of training operations during the year in which the advance was granted or if the advance exceeds the expenses of the carried out training, the company shall not be bound within a deadline not exceeding January of the year which follows the year of the granting of the advance, to pay to the treasury the no discharged vocational training tax following the unduly deduction of the advance increased the delay penalties provided for by the legislation in force. The field of implementation as well as the rate, the conditions and the procedures of the benefit of the advance on the tax shall be fixed by a decree. Article 33 (new) : The enterprise which profited from the deduction of the advance shall be bound to lodge at the competent departments of the Ministry charged of the vocational training, the pedagogical and financial statement of the carried out training operations, and this, within a deadline not exceeding the end of the month which follows the month in which the advance was totally deducted and this deadline shall not exceed in all cases the end of the month of January of the year which follows the year of deduction of the advance. In case of default of deposit of the pedagogical and financial statement within the legal deadlines, the enterprise shall be bound to pay an amount equal to the advance which was deducted increased with the delay penalties in conformity to the legislation in force. Art . 28 - Shall be added to the last dash of article 17 of law n° 99-101 dated 31 December 1999, relating to finance law for the year 2000, as amended and completed by article 12 of law n° 2002-101 dated 17 December 2002, relating to finance law for the year 2003 as follows : - a percentage of the expenses of the enterprise for the formation and training financed by the training cheque. This percentage as well as the field of implementation of the training cheque and the procedures and conditions of the benefit of the cheque shall be fixed by a decree, - the expenses of the enterprise for the formation and training financed by the drawn rights. - the field of implementation as well as the procedures and conditions of the benefit of the drawn rights shall be fixed by a decree. Art. 29 - The first dash of article 18 of law n° 99-101 dated 31 December 1999, relating to finance law for the year 2000, shall be amended as follows : Official Gazette of the Republic of Tunisia — 28-31 December 2007 Page 1399