United Nations Department of Economic and Social Affairs - UNDESA INNOVATION IN PUBLIC ADMINISTRATION IN THE EURO-MEDITERRANEAN REGION

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1 United Nations Department of Economic and Social Affairs - UNDESA INNOVATION IN PUBLIC ADMINISTRATION IN THE EURO-MEDITERRANEAN REGION PROJECT N. INT/02/X32 ZARDI Abdellatif Expert Informaticien May 2004

2 _ This study aims at assessing the efficiency of programs carried out by the Tunisian Administration in terms of governance as well as measures and projects launched for the modernizing of public administration. The different analyzed aspects are: The legal and institutional framework; Training and human resources; The public service and relations with citizens; Decentralization; The communicating administration (e-government); The transfer of activities to the private sector. The purpose of this study is to present the different achievements in various domains and to point out appreciations about each component. At first sight, it appears that the Tunisian Administration has marked remarkable progress in terms of legal and institutional organization, and that efforts still need to be spent on the finalization and implementation of projects. Nevertheless, the probity of these actions depend on redefining the role of the State in a new economic opening environment towards the reinforcement of the private sector and the promotion of innovation and economy regulation. As far as new information and telecommunication technologies are concerned, important efforts still need to be made for the spreading of the digital culture at a national scale, and for the improvement of infrastructure as well as of content. It should be underlined that the main orientations of the current economic and social development plans are: The reduction and transparency of administrative procedures; The universality of services; The construction of Knowledge society; The reinforcement of economy competitive power; The improvement of the efficiency of the private sector. 2

3 _ I General presentation of legal bodies and their competence: a) State General Organization 1 The Constitution: Power as instituted by the Constitution is founded on people sovereignty and the separation between powers. The system is republican and presidential. This Constitution provide for the State main organs which are: The legislative power The people exerts legislative power through a representative assembly, called since 1981, «the House of Deputies». The main innovation that has been introduced concerns the creation of the House of Advisors besides the House of Deputies, thereby enlarging people s representation modes within the legislative power, reflecting progress signs achieved by the regions in different domains, and enabling the effective participation of life blood and national competences in the construction of future Tunisia. The executive Power The executive power is exercised by the President of the Republic assisted by a Government headed by a Prime Minister. It exerts its authority on the public Administration and on other institutions it supervises. The Judiciary Power The Constitution states that the judiciary authority is independent ; in carrying out their mission, judges are accountable only to the Rule of Law. The judiciary power is governed by the rule of double-stage jurisdiction in order to ensure a fair justice. Two large jurisdiction bodies, the common law jurisdiction (Cantonal Tribunal, Higher level courts, and Courts of Appeal), and the Real Estate Court. The highest tribunal being the Court of Cassation, which tries the Law and not the facts. 2 State Control Organs - The Constitutional Council The Constitutional Council was created by decree immediately after November 7, The optional choice to consult this Council became mandatory through a law issued on April 18, 1990, for organic law bills which subject content concerns rights and liberties. The 3

4 _ Constitutional Council was integrated in the Constitution through amendment dated November 6, The Constitutional Law n. 76 issued in 1998 amended Article 75 of the Constitution, and made of statements issued by the Constitutional Council evidence matters that need be considered by all powers. - The High committee for administrative control ; It is in charge of coordinating mission programs performed by general control agencies relating to State Departments and Public Institutions, of studying and exploiting said agencies reports, suggesting practical measures likely to compensate for shortfalls, improving management methods and ensuring the follow up of their execution. - National Audit Office It is responsible for auditing management accounts of the State, public agencies and institutions. - Court of Financial Discipline: This is a jurisdiction called «Court of Financial Discipline» in charge of trying authors of management wrongdoings with regard to the State. - General Auditor of Public Services under the authority of the Prime Ministry; - Finance General Inspection : Under the direct supervision of the Minister of Finance, this body is responsible for the financial auditing of State departments and public institutions. - The Administrative Court : A consultative court for legislative and legal matters. It represents the Administration Judge, and from this perspective, it witnesses all motions for annulment against acts taken by the Administrative Authority for their non compliance with rules and regulations. - The Administrative Mediator. He is in charge of examining individual claims made by natural persons related to administrative issues of concern to them and falling within State departments liabilities. 3 Administrative reform institutions - State Secretariat for Administrative Reform and Civil Service; - General Department of Administrative Reform; - Central Public Relations Department; - General Department in charge of Civil Service Quality. 4 Legal framework representing civil services (Civil Service) 4

5 _ - The State personnel is governed by Law n dated 13 December 1983, concerning the general statute of all personnel employed by the State, local public institutions and administrative offices, modified by Law n dated 22 July 1991 ; - Decree n dated 29 October 1990 defining organization and operation terms related to joint administrative commissions; - Union rights are recognized for civil servants, their professional unions, governed by the Work Code; - Decree n dater December 23, 1989, defining the tasks, the composition and the operation of the Civil Service and Administrative Reform High Council ; - Decree n dated December 18, 1990 related to the organization of inservice permanent training sessions for State employees and workers. 5 - Structures involved in the modernizing of the Administration - State Secretariat for Computers and the Internet The State Secretariat relating to the Prime Ministry in charge of Computers and the Internet is responsible for the design of the Government policy in terms of Computerization, implementing programs and ensuring their global coherence in the framework of the National policy basic options. The main tasks of the State Secretariat for Computers are: - The organization, design and follow up of the national strategy in the filed of computers, including monitoring the computerization of State institutions ; - The development of a synergy between the different Ministry departments and enhancement of innovative computer projects; - The promotion of new information technologies. 6 - Axis for the modernizing of the Administration Concerning administrative reform, several achievements have been launched in the framework of the following sectors : Review of structures organizations and mission descriptions ; Adaptation of legislation in force; Supply of efficient ICT tools; 5

6 _ Reinforcement of training opportunities in favor of Civil Servants in terms of office software and Internet skills; Streamlining and management of administrative documents and of archives; Simplification and reduction of administrative procedures and circuits; Revision of Civil Service statutes and systems (payrolls, recruitment, training,) Launching of citizens counseling units and implementation of the quality system;. Improvement of information and reception desks in public offices: modern reception desks, SICAD, priority waiting tickets. Creation of Public Relations Desks ;. Implementation of the Monitoring Citizen concept (an average of visits per year are conducted) ;. Launching of SYGER system for the management of claims and requests All of these actions have contributed to the improvement of the Administration operation and the embellishment of its image with regard to the citizen without completely fulfilling all the expectations of the citizens or of public authorities. 6

7 _ II Human Resources, training and supervision bodies : 1) Human Resources : a) Present situation of the State human resources : The State personnel is managed by Law n and decrees related to particular statutes. The management of the State human resources is run by an efficient administrative and payroll management computer system called «INSAF». This already implemented system offers advantages in terms of technical performance as well as at the level of direct effects on the rationalization of personnel management. They can be summarized as follows : Provide an integrated personnel management system including all different aspects of the administrative and payroll management with the automatic design of management operations ; Ensure the same regulation application for all types of personnel, and a perfect transparency of the information ; Provide control facilities when taking decisions ; Enable the follow up of decisions enforcement by means of a deadline-based monitoring system ; Provide members with the free access to information (information letters, notifications,..) This system manages 355,005 employees distributed as follows : Men (60,8%) and Women (39,2%); employees under Category A, senior employees with a hiring level beyond the baccalaureate ; employees (54%) of the Ministry of Education and ministry of Higher Education and employees of the Ministry of Public Health. 2) Training in the Public Administration 1) Training Institutions The main training institutions working for the public administration are the National Administration College (ENA), the National Computing Center (CNI) and the specialized training schools. 7

8 _ National Administration College Two main missions are assigned to E.N.A. the training of State employees and the study, research and investigation about Administration matters. The training is conducted according to three modes : The initial training of senior and junior employees needed by the Administration ; The preparation to specific Administration positions ; The continuous training and professional reinforcement. The National Computing Center (C.N.I), specialized in the continuous training and professional reinforcement in the field of computer science. 2) Training disciplines The initial training of senior and junior employees required by the State ; The preparation of specific administrative positions ; Continuous training and professional in-service skill reinforcement ; The distant training for Civil service employees ; Training at the request of the Administration and Public institutions ; The double-competence training ; The training and professional skill reinforcement of employees in the field of office management, computer sciences and new information technologies. 3) Budget aspects : The different financing types are : The State budget ; Rebate on the Professional Training Tax (TFP) ; The National Continuous Training Program (PRONAFOC) new decree n 1993 dated September 27, Funding training in the field of technological investments (article 39 of the Code for Investments Incentives) ; 4- Achievements: Training: development of training sessions in the various computer science and multimedia disciplines. This training is held in the framework of the National Employment Fund (FNE) in the field of Information New Technologies. It represents a complementary training held for scientific or economic bachelor holders with the aim of redeploying them in the field of Information and Communication 8

9 _ Technology. This training aims at increasing the employment opportunities of new graduates. Launching of the first distant registration project for the academic year , for the Communications Higher Institute and the Higher Institute for the Study of Communication Technologies ; Creation of a computer laboratory and a traveling Internet bus with the aim of generalizing the use of computers at the level of all different social categories ; Creation of children regional computer centers located in all provinces main cities ; Implementation of a telecommunications virtual library (WWW.emaktaba.tn): this project is monitored by the Ministry of Telecommunications, offering the possibility for subscribed members to consult on-line documents. Future perspectives Distant training project : this is carried out in the framework of virtual school project. It aims at enhancing self-training opportunities, and improving learning efficiency by offering quality training programs accessible for everyone. The project started in Civil servants in-service training in the framework of the e-government. Generalization of training in the field of computer science at the level of secondary schools and in most higher education disciplines as well as in all professional training centers ; Training programs for the reinforcement of specialized human resources : 4000 computer technicians during the Ninth plan period; Development an evaluation and needs identification system in terms of Civil Servants training requirements : staff composition, profiles, hiring opportunities, teaching means, etc.. Reform of programs in order to train field operating staff in the field of management and organization techniques, as well as possibilities offered by new information technologies ; Generalizing the teaching of ICT in all high schools and colleges ; Generalizing the teaching of computer science at the level of university institutions and their connection to the Internet ; 9

10 _ III Public service and relations with citizens : This is mainly the assistance provided to the citizen in order to solve issues likely to be encountered when dealing with the Administration, be them at the Central or regional levels, and also to provide information to the public regarding administrative services in the framework of legislation and regulations in force. a) Legal aspects The main reforms having been adopted in this framework started in the 1990 s. For this reason and in order to have an idea about the evolution of the Tunisian Administration, the study will examine all texts and actions that have been initiated since this period. The most important laws and actions that have been implemented, we cite : Texts and laws related to the relation between the Administration and its users: decree n dated March 15, 1989 and decree n dated May 3, 1993 ; Texts and laws defining the Administration upgrading plans : Decree n dated January 16, 1996 defining the content of the Administration upgrading plans ; Texts and laws providing for the creation of Public Relation Offices as well as a Central Reception Office at the level of the Prime Ministry to monitor citizens claims and the facilitating administrative services according to legislations and regulations in force. Decree n dated July 26, Texts related to the simplification of administrative documents, circuits, procedures and systems ; Texts pertaining to the creation of objective based management units for the execution of projects. b) Achievements In implementing these legal texts, several projects and actions have been initiated : - SICAD Project : Distant Administrative Communication and Information System. This is an administrative processing and communication system including all data related to administrative services provided by the Administration : administrative procedures, required documents, delivery time frames, and legal or legislative references. On-line administrative forms are included in this site. Number of services : The site includes 1495 services concerning all Ministries. Address of the site : SICAD system is installed in 70 public relations offices (Departments, Governorates and Municipalities) 10

11 _ Supervising Citizen : a system of surveys conducted by the Administration in order to identify possible deficiencies of the public service. In the framework of administrative reforms, the idea of creating a team of supervising citizens came through, in order to check the quality of service provided by the Administration and eventually improve them. SYGER Project: Application for the management of claims made by citizens; Public Relations Offices (BRC) : created within each Ministry and at the level of Governorates headquarters, with the mission of : - Receiving the public, receiving citizens claims, processing these claims with the coordination of concerned departments, and providing information to the citizen whether directly or by mail about the output of their claims. - Informing the citizen about administrative procedures and formalities, - Centralizing the study of files issued by the Administrative Mediator as well as the coordination with Ministry various services. - Suggesting reforms likely to identify defects observed at the level of administrative procedures. A central Public Relations Office (BCRC), created within the Prime Ministry, looks after all tasks described above, and is in addition in charge of monitoring the activities of all other Public Relations Offices related to Ministries and Governorates in order to ensure the best possible coordination. It is also in charge of the communication and simplification of new administrative reforms by means of advertisements, brochures, sensitization and information meetings, SICAD, etc Administration Upgrading Plan In order to improve public services and relations with the citizens, an administration upgrading plan (decree n dated January 16, 1996) has been implemented at two levels: 1) A central upgrading plan for the modernizing of the Administration, including the following elements: - The Administration computerization program; - The program for the revision of legal and legislative texts, - The demarcation of reform plans concerning civil servants (statutes, social coverage, etc ) - The demarcation of reform plans concerning working tools and methods; 11

12 _ - Demarcation of reform plans related to the improvement of relations with the citizen. 2) Ministerial upgrading plans including the following elements: - Attributions to assign to the regions; - Activities to be transferred to the private sector; - The computerization program of every Ministry, in the framework of a coherent computer master plan; - The annual program for continuous training and skill reinforcement; - The design of a manual of procedures for each Ministry department; - Administrative authorizations and certificates related to each Ministry, - Administrative services provided to the public and conditions of their assignment, - Administrative documents standardization program, - Documents and archives conservation program. The Administration upgrading plan has been followed by a series of reforms: - The abolition of 60% of license requirements, confirming the principle of Liberty is the Rule, Authorization is the Exception, - The assignment of a single counterpart for administrative procedures that are required for the creation of individual projects, - The assignment of a regional mediator, - The development of a quality system for the management of ISO International standards in a specific number of pilot administrative sites. Although taken measures and actions have considerably improved the citizen s relations with the Administration, it is necessary to develop a global plan characterized by a more important ambition enabling every citizen to have a single counterpart for all his contacts with the public Administration, extensively relying on NICT and increasing the citizen participation in public life by permanently taking his claims into consideration. 12

13 _ IV Decentralization : This is a way for the organization and management of political matters, whereby public institutions have the juridical personality and the financial autonomy. 1) Legal Framework The Organic Law n dated May, 14, 1975 promulgating communities organic law, modifies by Laws n dated April 25, 1985 and n dated July 24, The Organic Law n dated February 4, 1989 related to Regional Councils: The Governorate is a State administrative territorial district, in addition, it is a public authority, with the moral personality and the financial autonomy, managed by a Regional Council and placed under the authority of the Ministry of Interior. The Governorate Council is transformed into a regional council. Law n dated December 27, 1993 complementing Law related to Regional Councils. Reforms concerned the local and regional Administration structured by a 1975 Law related to community governments. In 1998, regional councils were instituted, reinforcing the decentralized powers of Governors. The 1993 and 1995 reforms strengthened institutions in charge of regional development. 2) Institutional Framework The constitution provided for two types of State decentralization: - Administrative decentralization (territorial) ; it concerns local authorities such as community governments and public administrations, by providing them with the juridical personality and the financial autonomy; - Economic decentralization: it concerns offices and agencies, Non administrative public institutions (EPNA), industrial and commercial institutions (EPIC), and assigning the production of goods and services to administrative public institutions. The Tunisian territory is divided into 24 Governorates, which are divided into delegations also divided into sectors. Presently, there are 257 counties ; The Governor is responsible for the implementation of the national policy in terms of regional development. He suggests to the Government economic promotion measures that he 13

14 _ considers appropriate for the region. He exercises authority over the counties, but he is also the executive power and the Chairman of the regional council since the 1989 reform. The delegate assists the Governor in the enforcement of his tasks within the limits of his territorial area. Appointed by decree, he coordinates and controls the State local services. At the level of the sector, a chief of sector or Omda suggested by the Governor and appointed by the Minister of Interior, is in charge, under the supervision of the delegate, of providing assistance to the various administrative, judicial and financial departments in carrying out their missions. In the beginning counties used to have a minor place, until 1995 when institutional measures in favor of county decentralization have been taken. It should be noted that important Ministries have decentralized regional structures with some free maneuvering possibilities in terms of management autonomy such as the Ministry of Education, the Ministry of Health, the Ministry of Agriculture, etc It is also clear that the degree of decentralization is not high due to the heavy pressure exercised by central authorities, resulting in the considerable erosion of their autonomy. In order to promote the State decentralization, it is necessary to equip decentralized structures with more important powers, through the implementation of program contracts including mechanisms for the evaluation of results, and equipping them with ITC based information systems that must be powerful in order to reconcile the needs of the Central Administration as the control board, and the pioneering tools of an autonomous operation needs and decisions taken be decentralized entities. 14

15 _ V E-government : Introduction In order to efficiently modernize the Administrative system, by providing it with the ability to react and with a positive image with regard to the citizen, the Tunisian State launched several actions and projects inscribed within the Communicating Administration concept (e-government), namely through the design of legal texts, the creation of new governmental structures in charge of the supervision, regulation and legislation of all activities related to the sector. Such reforms aim at the following objectives : - Simplification and transparency of administrative procedures ; - Universality of services, - Development of intangible economy, - Improving the productivity of the administrative and economic environment, - Improving the efficiency of administrative services, - Reinforcing relationships between the Administration and the citizens, - Developing citizens participation in national life, - Promoting the Knowledge society. General Legal Framework The Tunisian Government took the initiative to design series of legal and legislative texts aimed at enhancing the integration of ICT in the Administration and the economy, namely with regard to the following aspects : - The legal value of electronic documents ; - Evidence of electronic exchanges ; - The legal value of electronic signatures ; - Certification ; - Protection of personal data ; - Archiving of administrative electronic data. Out of these texts, we can cite : Law n dated January 15, 2001 related to the new telecommunications code ; Framework Rule n dated August 9, 2000 related to electronic trade and exchanges and mainly dealing with: 15

16 _ - The electronic exchange of documents, - The certification, by creating the National Agency for Electronic Certification, - Conditions for the conservation and restitution of electronic documents, - The system for the creation of electronic signatures, - Means for electronic payment, - Some basic principles for the protection of personal data, Law n issued on May 3, 2001 concerning companies integrated in Technological Parks, followed by decrees providing for the creation and operation procedures of technological poles ; Decree n dated February 2, 1998, defining conditions and modalities for the granting and withdrawal of license agreements for the study and operation in the field of telecommunications ; Decree n dated January 26, 1998 defining conditions and modalities for the exploitation of telecommunications public centers and public post offices ; Decree n dated May 31, 1999 related to technical control conditions for the import and export of computer products. Sector institutional framework The Tunisian Government implemented over the last years several reforms in order to reorganize and restructure the sector. The main actors were : The Ministry of telecommunications technology and transportation as the supervision authority; The State Secretariat for Computers and Internet (SEII) in charge of the Computers sector ; The Ministerial commission in charge of electronic trade (Decree n ) dated December 21, 1999) in charge of: - Taking all measures likely to develop and enhance the marketing of national products ; - The coordination between all various concerned actors ; - The follow up of electronic trade programs. The technical national electronic trade commission. This composition includes experts and specialists in the field of electronic commerce and is mainly responsible for : - The coordination between various actors, 16

17 _ - The follow up of national and international innovations, - The periodical evaluation of electronic trade activities, and the suggestion of programs likely to develop this activity. The ministerial committee for communicating administration (decree n dated May 13, 2003, providing for the creation of the Ministerial Committee for the Communicating Administration and defining its prerogatives, its composition and its operation system) in charge of monitoring the implementation of general orientations in the field of the communicating administration and namely: - to approve projects launched in the framework of the communicating administration - to make appraisals regarding technical, administrative and juridical aspects in the field of the communicating administration, - to adopt suitable solutions to difficulties encountered during the execution of projects related to the communicating administration, - to study periodical reports related to the follow up of projects made in the context of the communicating administration. The technical committee of the communicating administration in charge of the examination of projects and questions related to the communicating administration in order to submit them to the Ministerial Committee of the communicating administration, with the aim of : - Studying proposals made by the different public structures related to the communicating administration projects and providing appraisal before forwarding them to the Ministerial Committee of the Communicating Administration, - Approving the design of studies related to the execution of communicating administration projects suggested by public structures, - Examining research results on the basis of comments made by all concerned parties before submitting them to the Ministerial Committee of the Communicating Administration The National Agency of Electronic Certification (ANCE) created by Law n dated August 9, Its main tasks are to: - Providing business license agreements to suppliers of electronic certification services all over the Tunisian territory; 17

18 _ - Checking the compliance or electronic certification services to provisions of the Law related to electronic trade and commerce; - Defining the characteristics of the system pertaining to the creation and verification of the signature. the National Telecommunications structure (INT), Law n dated January 15, 2001 with as main mission : - Comment on methods used for the definition of networks and service fees; - Manage national plans related to number and address assignments; - Check the compliance to obligations resulting from legal and legislative provisions in the field of telecommunications. The National Frequencies Agency (ANF) Law n dated January 15, 2001 mainly responsible for the design of the national plan of radio-electrical frequencies, and the management of said frequencies with the coordination of concerned agencies ; El Ghazala technical pole for communication technologies : this is a project integrating several fields of activity : teaching, technological production and development carried out by a number of young companies; The Tunisian Internet Agency created in 1996, acting as the national operator in charge of telecommunications added value services such as the Internet, and promoter of Internet services offered in Tunisia. Its main missions are: the development of an Internet strategy and related new applications, the hosting of web sites and keeping up with technological innovations; The National Agency for Computer Security; The Higher Council for Computers and Telecommunications Tunisia also hosts several computer centers : The National Computing Center (CNI) in charge of the hosting and the exploitation of important applications and inter-administrative computer systems ; The Computer Center relating to the Ministry of Finance (CIMF) ; The Computer Center relating to the Ministry of Public Health (CIMSP); El Khawarizmi Calculation Center (CCK). INBMI : the National Center for Office Software and Micro Computing. The private sector is represented by four union chambers relating to UTICA : SSII, fitters, telecommunication specialists, computers and office software producers. The main operators in the field of telecommunications are: 18

19 _ Tunisie Télécoms as a public operator, Tunisiana (Orascom) the second operator in the field of cell phone networks ; Achievements in the field of NICT We can distinguish two types : - The large computer applications used by the Tunisian Administration ; - Pilot projects conducted by the communicating administration ( e-government). a) Large computer applications of the Tunisian Administration ADEB : Budgetary decision assistance system ADEB system ensures the management and follow up of public expenses. The application deals with operations made within an expenditure procedure conducted by the State or by public institutions from credits allocated in the budget or provided by an external source of funding. ADEB system is exploited in all Ministerial departments as well as throughout province governments. INSAF : the Human Resources Management System designed for the payroll of State and public institutions personnel. INSAF system is a nation-wide inter administrative application, fully Arabic, and is used for the administrative management of 380,000 employees working for the State and for public institutions and agencies. The system also includes an decisional base called INSAF+ which is used to design a set of statistics inspired from INSAF database. RACHED : an application developed for the Prime Ministry concerning the automation of procedures related to missions conducted abroad by employees of the Administration, administrative public institutions, local public entities and public companies. AMEN : Governmental decision Assistance System This system is used for the follow up of governmental decisions, the recording of scheduled meetings, meetings held, invitations, checking the execution of decisions taken in the framework of Ministers Council Meetings. MADANIA : Extended national network linking municipalities in order to provide the citizens with a set of services pertaining to their civil status wherever their place of birth is. SINDA : System for the management of customs taxes, RAFIK : System for the follow up of tax-payers contributions, JAZA : System for the management of judicial cases. 19

20 _ A renovation action of these State large applications has been conducted during the Y2 passage: INSAF for the management of State personnel payroll, ADEB for State budget management, and SINDA for the management of Customs taxes. At the initiative of SEII, a common Administration master plan has been realized with the purpose of generalizing eight common applications, which are: The management of Public Purchase Orders and Contracts ; The Stock management; The Management of State real estate properties; The Management of Motor pool; Juridical and litigation cases; The Management of Reception desks; The follow up of public companies; The follow up of inspections. b) Pilot projects of the communicating administration In the framework of the Tunisian Administration innovation, the technical commission of the communicating administration selected ten priority projects, which are: Fiscal and tax return : e-tasrih This is an Internet based portal, automating the process of declaring fiscal dues and paying contributions; A single desk for lodging fiscal taxes, tax on revenues, and property charges is accessible through the Internet, with a series of associated on-line services. This project responds to two government strategic priorities: the implementation of online procedures in the framework of intangible information, and the development of modern telecommunications means. In fact, the project aims at : - standardizing and harmonizing administrative forms concerning fiscal statements and the payment of contributions, - offering these procedures on-line by using the new information technologies. - Reducing time periods related to fiscal statements procedures; - Implementing a single portal for on-line statements accessible through the Internet to tax payers. 20

Official Gazette of the Republic of Tunisia 19 May 2009 N 40

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