A billboard in Tunis encourages people to vote in the Tunisian national election scheduled for December 17. AFP
A billboard in Tunis encourages people to vote in the Tunisian national election scheduled for December 17. AFP
A billboard in Tunis encourages people to vote in the Tunisian national election scheduled for December 17. AFP
A billboard in Tunis encourages people to vote in the Tunisian national election scheduled for December 17. AFP

Tunisians prepare to vote for a new parliament on revolution anniversary


Ghaya Ben Mbarek
  • English
  • Arabic

Tunisians will head to the polls on Saturday for the second time this year to vote under a new electoral system for a new parliament, set up under a new constitution.

Since the suspension — and later the dissolution — of the previous parliament, Tunisian President Kais Saied has ruled the country through executive decrees as part of what he has called a state of exceptional measures.

Mr Saied said Saturday’s election for the House of Representatives — one of two chambers set up under the new parliamentary system — will allow for the improved devolution of powers as well as better representation. Elections for the second chamber, the National Council of Regions and Districts, have not been scheduled.

Many of Tunisia's established parties have called for a boycott of Saturday's election, saying the political system, which was established under a constitution passed in a referendum with only 30 per cent turnout, was undemocratic.

The electoral law was changed through a decree issued by Mr Saied in September, with one major change being that voters will now cast ballots for individuals instead of party lists.

Mr Saied selected the election date to coincide with the 12th anniversary of the act of self-immolation by a street vendor that led to nationwide protests against the autocratic regime of president Zine El Abidine Ben Ali.

But Tunisia's economic troubles have tarnished the 11 years since the popular uprising.

The most recent economic crisis has caused shortages of basic goods such as milk, coffee and medicine, while the inflation rate has reached a 9.8 per cent and unemployment 16.8 per cent, according to the National Statistics Institute.

Some Tunisians are not convinced the latest political changes will be beneficial.

“I am not voting on Saturday because I simply do not want to associate myself with such a process,” said Meher Khelifi, 30, part of a group of young people sitting in a cafe in the L’Aouina suburb of the capital Tunis.

“Most of the candidates are unknown individuals and political outsiders, some of them have corruption allegations surrounding their names.

“I cannot take part in something where I do not believe in its results.”

Intissar Gassara, another member of the group, said: “In my constituency, there’s only one candidate and that candidate is a known black market smuggler — how did he suddenly become eligible to run?”

The candidate is certain to win, she said, as he is the only person standing in the constituency.

Political commentators as well as ordinary citizens have observed that the new electoral system not only gives the advantage to candidates with money and fame, but has also severely reduced the number of people running.

Tunisia’s electoral commission was forced to cancel elections in seven oversees constituencies because there were no candidates.

Posters of candidates running in Saturday's parliamentary elections from the Ain Drahem-Tabarka constituency in north-west Tunisia. Ghaya Ben Mbarek / The National.
Posters of candidates running in Saturday's parliamentary elections from the Ain Drahem-Tabarka constituency in north-west Tunisia. Ghaya Ben Mbarek / The National.

But Ahmed Sassi, a 37-year-old primary schoolteacher who is standing for election in Tunis's El Kabaria district, believes “the solution is in our hands” — the motto of his campaign.

His campaign page on Facebook said that young people make up 60 per cent of El Kabaria's population of 100,000, and they do not have any prospects for a better future.

“Our bet today is to end the state’s austerity measures that mostly target popular neighbourhoods and continue to marginalise it,” Mr Sassi said in a campaign advertisement.

He wants the state to provide services such as basic health care, public transport and well-equipped schools.

“These are not promises but are rather the path that I hope we get to work on fulfilling together,” he says in a video posted on his page.

Kmar Ezzmen Khaldi, a law student, is not convinced.

“The elections are only taking place to give the illusion that we still have functioning institutions in this country,” she said.

Polling booths across the country will open at 8am and close at 6pm, with more than nine million registered voters eligible to take part.

Exit polls are expected by 6pm, but the preliminary results are only likely to be released between December 18 and 20.

The final results will be announced on January 19 after the conclusion of any appeals processes taken to Tunisia’s Administrative Court.

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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