Law n ° 2020-33 of December 24, 2020, on the finance law for the 2021 management, introduced measures granting tax advantages for the benefit of households and businesses but also measures to reduce, improve and modernize the tax system which are in line with the Government’s policy and the strategic vision of the tax administration.
This circular specifies the methods of application of these tax provisions and gives the guidelines and prescriptions useful for their application.