- the resources from the vocational training tax net of the tax advance. Art. 30 - The enterprises subjected to the tax of vocational training which realize at the date of entry into force of the law herein rebates which were not deducted from the tax of vocational training in conformity with the provisions of article 31 of the law n° 88-145 dated 31 December 1988, relating to finance law for the year 1989, may deduce the amount of the said rebates of the tax of vocational training due on the late years and this, after the deduction of the advance and till the resorption of the rebates amount. Art. 31 - The provisions of articles 27, 28 and 29 of the law herein as well as the implementation texts shall come into force as of 1st January 2009. CHAPTER VII MEASURES OF ACCOMPNIEMENT OF SOCIAL NATURE Art. 32 - Shall be added to article 45 of the investments incentives code, a point 4, reading as follows : 4- allowing to new promoters to report the payment of their contribution for social security for two years, the payment of these contributions shall be carried out through 36 monthly installments. The modalities and conditions of grant of this report shall be fixed by a decree. Art. 33 - Shall be added after the third dash of article 52 ter of the investments incentives code, two dashes, reading as follows : - the exemption of the tax of vocational training for the wages, salaries, allowances and advantages being allocated to the Tunisian teachers or trainer recruited in a permanent way; - exemption of the contribution to the fund of promotion of the residences for the employees for the wages, salaries, allowances and advantages being allocated to the Tunisian teachers or trainer recruited in a permanent way and this, during the first ten years starting from the date of entry in effective activity. This advantage shall be granted to the enterprises which enter into effective activity during the period of the eleventh development plan (2007-2011). Art. 34 - Shall be repealed and replaced the first and third paragraphs of article 50 bis and amended the first paragraph of article 50 (quarter) of law n° 83-112 dated 12 December 1983, relating to the general status of the officials of the state, the local public collectivities and public establishments of administrative nature, as amended and completed by law n° 2003-20 dated 17 March 2003 as follows : Article 50 bis ( first paragraph new): A leave for an enterprise creation shall be granted to the established official for a maximum duration of one year renewable a single time. This leave shall be renewable two times in the case when the enterprise is established in the regional development areas. It may be granted within the framework of the transfer provided for by law n° 95-34, relating to recovery of enterprises in economic difficulties as amended and completed by subsequent texts. This leave shall be granted by a decree. Page 1400 Article 50 bis ( third paragraph new): In case when the enterprise is established in regional development areas and notwithstanding the contrary legislative provisions, the official shall continue to benefit from the social security cover during three years and half salary during the two first years, without being entitled to advancement or promotion . Article 50 quarter ( first paragraph new): The official benefiting from a leave for an enterprise creation shall ask through a registered letter for third reintegration or leave renewal for a second year or third year in case when the enterprise is established in regional development areas and this, within a one-month deadline, at least, before the leave period expiry. Art. 35 - Shall be repealed and replaced the first and third paragraphs of article 53 bis and amended the first paragraph of article 53 (quarter) of law n° 85-78 dated 5 August 1985, relating to the general status of the officials of offices, public establishments of industrial and commercial nature and companies whose capital belongs directly and wholly to the state or to the public local collectivities as amended and completed by law n° 2003-21 dated 17 March 2003, as follows : Article 53 bis ( first paragraph new): a leave for an enterprise creation shall be granted to the established official for a maximum duration of one year renewable a single time. This leave shall be renewable two times in the case when the enterprise is established in the regional development areas. It may be granted within the framework of the transfer provided for by law n° 95-34, relating to recovery of enterprises in economic difficulties as amended and completed by subsequent texts. This leave shall be granted by a decree. Article 53 bis ( third paragraph new) : in case when the enterprise is established in regional development areas and notwithstanding the contrary legislative provisions, the official shall continue to benefit from the social security cover during three years and half salary during the two first years, without being entitled to advancement or promotion . Article 53 quarter ( first paragraph new) : the official benefiting from a leave for an enterprise creation shall ask through a registered letter for third reintegration or leave renewal for a second year or third year in case when the enterprise is established in regional development areas and this, within a one-month deadline, at least, before the leave period expiry. CHAPTER VIII DEVELOPMENT OF ECONOMIC SPACES Art . 36 -The enterprises seedbeds are spaces equipped to help the promoters in the innovating sectors and promising activities to concretize their ideas of projects and to transform them into operational projects and to lodge these projects for one given period and to help them to be established apart from the seedbed after the incubation period. These services primarily relate to the training of new promoters in particular in the field of the creation of the projects, their assistance during the preparation of the project, the lodging of the innovating projects and their accompaniment during the first years after their starting and Official Gazette of the Republic of Tunisia — 28-31 December 2007 N° 104