Tunisia's President Kais Saied, right, receives Ennahda leader and parliament speaker Rached Ghannouchi at the presidential palace in November 2019. Tunisian Presidency / AFP
Tunisia's President Kais Saied, right, receives Ennahda leader and parliament speaker Rached Ghannouchi at the presidential palace in November 2019. Tunisian Presidency / AFP
Tunisia's President Kais Saied, right, receives Ennahda leader and parliament speaker Rached Ghannouchi at the presidential palace in November 2019. Tunisian Presidency / AFP
Tunisia's President Kais Saied, right, receives Ennahda leader and parliament speaker Rached Ghannouchi at the presidential palace in November 2019. Tunisian Presidency / AFP

What is Article 80 of Tunisia’s constitution?


Ahmed Maher
  • English
  • Arabic

Tunisia’s President Kais Saied on Sunday sacked the prime minister, suspended Parliament and lifted the immunity of its members, citing a constitutional provision for times of “imminent danger” to the country.

In a speech broadcast after an emergency meeting of military and security officers at Carthage Palace, Mr Saied said he was taking over the executive authority and would name a new head of Cabinet to replace Hichem Mechichi.

The president said his actions were based on Article 80 of the country’s 2014 constitution.

“We took these decisions so that social peace returns to Tunisia and that we save the country,” he said.

His opponents, including key political movements and parties, accuse Mr Saied of staging a coup against democracy.

Mr Mechichi has the backing of the largest party in parliament, Ennahda, which is entitled in this capacity by the constitution to nominate the PM.

  • People celebrate on the streets after Tunisian President Kais Saied announced the dissolution of parliament and Prime Minister Hichem Mechichi's government in Tunis on July 25, 2021.
    People celebrate on the streets after Tunisian President Kais Saied announced the dissolution of parliament and Prime Minister Hichem Mechichi's government in Tunis on July 25, 2021.
  • The president announced the suspension of Tunisia's parliament following a day of protests against the ruling party.
    The president announced the suspension of Tunisia's parliament following a day of protests against the ruling party.
  • Thousands of Tunisians waved flags and honked horns in cities and towns across the country.
    Thousands of Tunisians waved flags and honked horns in cities and towns across the country.
  • Crowds sang the national anthem.
    Crowds sang the national anthem.
  • Tunisia has been in a political crisis for months, as the country tackles an economic crunch and the pandemic.
    Tunisia has been in a political crisis for months, as the country tackles an economic crunch and the pandemic.
  • The street celebrations were held under the watch of military personnel, reports said.
    The street celebrations were held under the watch of military personnel, reports said.
  • A woman raises the Tunisian flag.
    A woman raises the Tunisian flag.
  • President Kais Saied, flanked by military officials, announces the dissolution of parliament and Prime Minister Mechichi's government.
    President Kais Saied, flanked by military officials, announces the dissolution of parliament and Prime Minister Mechichi's government.
  • Mr Saied said he would assume executive authority with the assistance of a new prime minister.
    Mr Saied said he would assume executive authority with the assistance of a new prime minister.

What does Article 80 say?

According to Article 80 of the Tunisia’s constitution, relating to emergency measures, “The President of the Republic, in a state of imminent danger threatening the integrity of the country and the country’s security and independence, is entitled to take the measures necessitated by this exceptional situation, after consulting the Prime Minister and the Speaker of the Cabinet”.

The article does not authorise the president to dissolve the Parliament, and stipulates that the measures imposed are aimed at restoring stability and ensuring that state institutions function properly.

It also provides for the emergency measures to be challenged, stating that “thirty days after implementation of these measures, the Constitutional Court, at the request of the Speaker of the Parliament or 30 of its members, is entrusted with a decision on the continuation of the exceptional situation or not”.

The court must “declare its decision publicly within a maximum period of 15 days, and the implementation of these measures shall be terminated when the reasons for them cease to exist”.

But although the 2014 constitution provides for a Constitutional Court to resolve such situations, none has been established.

Often hailed as the sole success of the 2011 Arab unrest that toppled several regimes in the region, the Tunisian uprising has not led to stability economically or politically.

Mr Saied’s decision on Sunday followed violent protests over the government’s handling of the recent surge in Covid cases and continuing economic hardship.


Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
Rating: 2/5
 
Updated: July 27, 2021, 8:16 AM