Terms of Reference

1. Purpose of the call for tenders

The Rosa Luxemburg Foundation, Regional Office in Tunis, is launching a call for tenders to appoint an accounting firm for an accounting and tax support assignment covering the financial years 2027, 2028 and 2029.

2. Background

The Rosa Luxemburg Foundation – North Africa is a foreign association under Tunisian law, governed by Decree-Law No. 2011-88 on the organisation of associations.

Seeking professional accounting and tax support, the Foundation intends to engage a chartered accountant (“the Service Provider”) to deliver the services described in these terms of reference.

3. Eligibility criteria

The bidder must:

1. be an individual or a legal entity that is a member of the Order of Chartered Accountants of Tunisia (OECT);
2. appoint a chartered accountant who is an OECT member as the person responsible for the assignment towards the Foundation. This is met by including the chartered accountant’s CV in the administrative file.

4. Content of the offer

The offer comprises an administrative file and a financial file.

Administrative file

• CV of the chartered accountant in charge of the assignment, showing experience in accounting for associations;
• Tax identification card;
• Extract from the National Business Register, if the bidder is a company;
• A copy of these terms of reference, initialled on every page, signed and stamped on the last page.

Financial file

• A price offer drafted according to the following wording:

“The firm and non-revisable amount of the fees proposed for the accounting and tax support assignment of the Rosa Luxemburg Foundation, as described in the terms of reference dated 9 October 2026, is: (XXX) dinars per month, excluding taxes.”

5. Purpose and scope of the assignment

The assignment covers three areas, each comprising the services detailed below.

5.1 Accounting (2027, 2028 and 2029)

a) General accounting

Complete recording of the Foundation’s transactions, periodic accounting work (bank reconciliations, depreciation, etc.) and filing of the related documents, in accordance with the accounting system for associations.

b) Cost (analytical) accounting

Allocation of all recorded income and expenses by project and by the corresponding budget lines. The accounts must provide a reliable basis for the financial reports required by donors and make it possible to measure performance by project.

c) Annual financial statements

Preparation of the annual financial statements at year end, in accordance with the corporate accounting system and the accounting standard for associations.

5.2 Tax (2027, 2028 and 2029)

a) Tax returns

Preparation and filing of the tax returns to which the Foundation is subject: monthly returns, employer’s return, etc.

b) Relations with the tax administration at the pre-litigation stage

The Service Provider acts as the Foundation’s point of contact with the tax administration on any matter requiring accounting or tax clarification, as long as it remains at the pre-litigation stage: requests for clarification, supporting documents, etc.

5.3 Payroll and social security returns (2027, 2028 and 2029)

a) Monthly payroll

Preparation of monthly and occasional payroll journals (bonuses, final settlements, etc.) and payslips. At the end of each year, the Service Provider supplies the annual certificates of tax withheld on salaries, to be given to employees.

b) Social security returns

Preparation and electronic filing of the quarterly salary returns to the CNSS (National Social Security Fund).

6. Organisation of the assignment

6.1 General conditions

The Service Provider carries out the assignment in accordance with generally accepted professional standards. These require the Service Provider to commit the means and diligence needed to meet the Foundation’s needs, and to respect professional confidentiality.

The Foundation, for its part, undertakes to cooperate, share information and provide the documents needed to carry out the assignment.

6.2 Staffing

The Service Provider assigns at least one experienced assistant, a permanent employee of the firm, and supervises this assistant personally.

6.3 Document schedule

• The Foundation hands over accounting documents to the Service Provider no later than the 15th of each month;
• Tax returns are prepared, entered manually and submitted to the Foundation for approval and payment preparation no later than the 25th of the month;
• Requests for cheques or transfers to pay CNSS returns are submitted no later than the 10th of the filing month;
• The financial statements are prepared no later than 28 February each year.

7. Duration

The assignment lasts twelve months, from 1 January 2027 to 31 December 2027, renewable for 2028 and 2029.

8. Financial terms

8.1 Price offer

The offer states the firm and non-revisable monthly fee, excluding taxes. No additional costs, allowances or fees will be accepted.

8.2 Invoicing and payment

Fees are invoiced quarterly and paid by cheque or bank transfer within one month of receipt of the invoice.

8.3 Fee revision

Fees are firm and non-revisable for the entire term of the contract. Any extension of the assignment to new services will be subject to a separate contract.

9. Submission

Offers must be received no later than 23 October 2026, in a sealed envelope, by registered mail with acknowledgement of receipt or by Rapid-Poste, at the following address:

For the attention of Mr. Mohamed Ali Ben Messaoud
Rosa Luxemburg Stiftung, Regional Office in Tunis
13, rue Virgile, Notre-Dame, Mutuelleville – 1082 Tunis, Tunisia

The outer envelope must be anonymous and must bear the following mention:

“Do not open – RLS 10/2026 – Appointment of a chartered accountant for an accounting and tax support assignment for 2027, 2028 and 2029”

The following offers will be automatically excluded:

• offers received after the submission deadline;
• offers that are not closed or not sealed.

These terms of reference are available at: https://rosaluxna.org/fr/

Done in Tunis, 9 October 2026

For the Rosa Luxemburg Foundation: