CIRCULAR LETTER NO. (1) OF THE YEAR 2005 CONCERNING THE PROVISIONS OF LEVYING THE TAX ON SALARIES AND THE LIKE ACCORDING TO THE PROVISIONS OF INCOME TAX LAW NO. 91 FOR THE YEAR 2005

CIRCULAR LETTER NO. (3) FOR THE YEAR 2005 CONCERNING THE RULES OF TERMINATING THE LITIGATION ACCORDING TO THE PROVISION OF ARTICLE (5) OF THE INCOME TAX LAW AS PROMULGATED BY LAW NO. 91 FOR THE YEAR 2005

CIRCULAR LETTER NO. (4) FOR THE YEAR 2005 CONCERNING THE RULES OF TERMINATING THE LITIGATIONS RECORDED OR HEARD BEFORE THE COURTS ACCORDING TO THE PROVISION OF ARTICLE-6 OF THE INCOME TAX LAW AS PROMULGATED BY LAW NO. 91 FOR THE YEAR 2005

LAW NO. 225/1989 AMENDING CERTAIN PROVISIONS OF LAW NO. 46/1978..

D. NO. 341/1995 EXEMPTING SAMPLES OF MEDICINES/ PHARMACEUTICALS FROM THE GENERAL TAX ON SALES.

D. NO. 95/1999 AMENDING CERTAIN PROVISIONS OF MINISTERIAL DECREE NO. 341/1995 GRANTING CERTAIN EXEMPTIONS FROM THE GENERAL SALES TAX.

LAW NO. 227/1996 ABOLISHING THE ESTATE DEVOLUTION DUTY.

M. D. NO. 763/97 CONCERNING THE GENERAL SALES TAX.

LAW NO. 11 FOR 1992 AMENDING SOME PROVISIONS OF LAW NO. 40 FOR 1972 IN CONNECTION WITH THE ESTABLISHMENT OF THE COMMERCIAL SYNDICATE.

LAW NO. 196 OF THE YEAR 2008 PROMULGATING THE LAW ONCONSTRUCTED REAL ESTATE TAX WITH ITS EXECUTIVE REGULATIONS DECREE No. 493/2009

BUILT REAL ESTATE TAX RETURN FILED AS PER ARTICLE (14) OF LAW NO. 196/2008 FORM (1A) RESIDENTIAL AND NON-RESIDENTIAL UNITS AT RESIDENTIAL PROPERTIES

GENERAL EXPLANATORY INSTRUCTIONS NO. 9/1989, ON DEVELOPING OF THE EXCHANGE RATE OF THE US$ FROM JANUARY, 1983 TO 11TH MAY, 1987.

D. NO. 293/1984 CONCERNING THE DEFINITION OF THE ESTABLISHMENTS WHERE REPRESENTATIVES FROM THE TAX ADMINISTRATION SHOULD BE APPOINTED.

LAW NO.111/1980 (STAMP DUTY LAW) WITH ITS EXECUTIVE REGULATIONS

DECREE NO. 325 OF THE YEAR 1994 CONCERNING THE RULES FOR THE TAX COLLECTION AS PRESCRIBED ACCORDING TO THE PROVISIONS OF ARTICLES 11 AND 14 OF THE CAPITAL MARKET LAW AS PROMULGATED BY LAW NO. 95 OF THE YEAR 1992.

CIRCULAR NO. (21) OF 2008 AS REGARDS EXEMPTING THE RAISE ADDED TO THE BASIC SALARY FROM ANY TAXES OR FEES, TAKING INTO CONSIDERATION THAT THIS EXEMPTION DOES NOT APPLY TO THE REMUNERATIONS, BENEFITS OR OTHER PAYMENTS THE WORKER OBTAINS, RESULTING FROM ADDING THE SPECIAL RAISE TO BASIC SALARIES.

LAW NO. 91/2005 PROMULGATING INCOME TAX LAW .

LAW NO.46/1978 ON REALIZATION OF TAXATION JUSTICE…

LAW NO. 162/1998 REDUCING THE TAX ON TRAVEL ABROAD TICKETS.

M. D. NO. 991/2005 THE EXECUTIVE STATUTES OF TAX LAW PROMULGATED BY LAW NO. 91/2005.

AGREEMENT FOR AVOIDING DOUBLE TAXATION BETWEEN EGYPT & ITALY…

LAW NO. 66/1974 CONCERNING THE ENGINEERS ASSOCIATION AS AMENDED BY LAWS NOS. 85/1980, 204/1980, 7/1983 AND 180/1993….

M.D.NO. 678/1983 THE ESTABLISHMENTS TO WHICH APPLIES THE RATE OF TAXES ON PROFITS OF INDUSTRIAL ESTABLISHMENTS BY ARTICLE 31 OF LAW NO.157/81….

LAW NO.147/1984 IMPOSING A DUTY FOR THE DEVELOPMENT OF T FINANCIAL RESOURCES OF THE STATE AS AMENDED BY LAW NO.5/1986, 231/89, 16/1991 & 25/94 WITH ITS EXECUTIVE REGULATION….

LAW NO.146/2006 amending certain provisions of the law on IMPOSING A DUTY FOR THE DEVELOPMENT OF T FINANCIAL RESOURCES OF THE STATE

DECREE NO. 160/1984 IN CONNECTION WITH RULES OF COLLECTING A TOLL FOR MOTOR TRAFFIC ON SPEED AND DISTINGUISHED ROADS.

LAW NO. 11/1996 DISREGARDING THE COLLECTION OF DELAY CHARGES AS PRESCRIBED IN LAW NO. 111/1980 AND LAW NO. 157/1981, AS AMENDED BY LAW NO. 187/1993.

M. D. NO. 764/97 CONCERNING THE GENERAL SALES TAX.

LAW NO. 100 OF THE YEAR 1993 CONCERNING THE SAFEGUARDING GUARAN- TEES OF THE DEMOCRATIZATION OF THE SYNDICAL ORGANIZATION.

LAW NO. 5/1995 AMENDING CERTAIN PROVISIONS OF LAW NO. 100/1993 CONCERNING GUARANTEES OF PROFESSIONAL UNIONIST ORGANIZATIONS.

D. NO. 720/1996 CONCERNING DISTINCTIVE BANDEROLES AND PROCEDURES OF THEIR STICKING.

D. NO. 976/1996 AMENDING D. NO. 720/1996 CONCERNING "BANDEROLES" AND THE PROCEDURES OF STICKING THEM.

LAW NO. 159/1997 FOR COMPOUNDS IN TAXATION LITIGATIONS WHICH ARE FILED IN THE COURTS, BETWEEN THE TAXATION DEPARTMENT AND THE TAXPAYERS.

D. NO. 1/1998 CONCERNING THE PROCEDURES TO BE FOLLOWED FOR COMPOSITION IN TAXATION DISPUTES.

LAW NO. 161/2000 AMENDING CERTAIN PROVISIONS OF LAW NO. 159/1997 ON COMPOSITION IN FISCAL DISPUTES LITIGATED THE COURTS BETWEEN TAXATION DEPARTMENT AND TAXPAYERS.

LAW NO. 76 OF THE YEAR 2003 AMENDING CERTAIN PROVISIONS OF LAW NO. 159/1997 AS AMENDED BY LAW NO. 161/2000 ON COMPOUND IN TAXATION LITIGATIONS FILED IN THE COURTS BETWEEN THE TAXATION DEPARTMENT AND THE TAXPAYERS.

DECREE NO. 207/1986 AMENDING D. NO. 170/1982 BY THE MINISTER OF FINANCE IN CONNECTION WITH THE PROPORTION TO BE DEDUCTED WHEN RECOVERING THE VALUE OF EXPORTS AND THE PROPORTION TO BE COLLECTED FROM THE VALUE OF IMPORTS FROM PRIVATE SECTOR PERSONS ON ACCOUNT OF THE TAX….

LAW NO. 161/1997 EXEMPTING FROM THE GENERAL SALES TAX THE CIVIL AIRCRAFT, THEIR ENGINEERS, PARTS, COMPONENTS, AND SPARE PARTS, AS WELL AS THE EQUIPMENT NECESSARY FOR THEIR USE, AND THE SERVICES EXTENDED TO THEM.

AGREEMENT FOR AVOIDING DOUBLE TAXATION BETWEEN EGYPT & JAPAN…

LAW NO.67/1974 ON THE ESTABLISHMENT OF THE APPLIED PROFESSIONALS SYNDICATE…

TABLES GIVING THE NOTIFICATIONS WHICH SHOULD BE SENT TO THE TAX ADMINISTRATION ON VARIOUS OCCASIONS.

CIRCULAR LETTER NO. 1/1986 IN CONNECTION WITH THE EXCHANGE RATE APPLIED FOR THE PURPOSES OF REPRESENTING THE FINANCIAL STATEMENTS AND ASSESSING THE ASSETS & LIABILITIES OF INVESTMENT COMPANIES.

GENERAL SALES TAX LAW….

M. D. NO. 116 (BIS) FOR 1991 CONCERNING SALES TAX ON DRUGS.

D. NO. 635/1998 AMENDING CERTAIN DATA OF THE TAX CARD.

D. NO. 749/2001 PROMULGATING THE EXECUTIVE STATUTES OF THE GENERAL SALES TAX LAW.

LAW NO. 3/1999 CONCERNING THE DETERMINATION OF TAX PAYMENT INCENTIVES.

D. NO. 252/1999 CONCERNING THE IMPLEMENTATION OF LAW NO. 3/1999 ON THE DETERMINATION OF TAX SETTLEMENT INCENTIVES.

LAW NO. 24/1999 IMPOSING AN ACCESS TAX AGAINST THE ENTRY INTO THEATRES AND OTHER SHOW AND ENTERTAINMENT LOCATIONS WITH ITS EXECUTIVE REGULATIONS D. NO. 765/1999.

D. NO. 876/1999 CONCERNING THE RULES WHEREBY THE AMOUNTS PAID BY PRIVATE SECTOR ESTABLISHMENTS THAT ARE SUBJECT TO THE PROVISIONS OF LAW NO. 157/1981 AND ITS AMENDMENTS TO INCREASE THE PRODUCTION OR UPGRADE THE LEVEL OF SERVICE ARE CONSIDERED AS PRODUCTION INCENTIVES.

DOUBLE TAXATION BETWEEN UNITED KINGDOM AND THE ARAB REPUBLIC OF EGYPT

PRIME MINISTER'S DECREE NO. 1479 OF THE YEAR 2005 FOR THE ESTABLISHMENT OF MAJOR TAXPAYERS' CENTER

AGREEMENT FOR AVOIDING DOUBLE TAXATION BETWEEN EGYPT & USA…(English/Arabic)

AGREEMENT FOR AVOIDING DOUBLE TAXATION BETWEEN EGYPT & Canada…(English/Arabic)

LAW NO. 83 OF THE YEAR 2006 AMENDING CERTAIN PROVISIONS OF DECREE-LAW NO. 70 OF THE YEAR 1964 CONCERNING NOTARIZATION AND REGISTRATION FEES AND THE LAND REGISTER SYSTEM LAW AS PROMULGATED BY DECREE-LAW NO. 142 OF THE YEAR 1964

M.D. NO. 5424/ 2006 WITH THE RATES OF NOTARIZATION AND REGISTRATION FEES IN LAW NO. 70 OF THE YEAR 1964 CONCERNING NOTARIZATION AND REGISTRATION FEES AND THE LAND REGISTER SYSTEM LAW AS PROMULGATED BY DECREE-LAW NO. 142 OF THE YEAR 1964

MINISTRY OF FINANCE DECREE NO. 272 FOR THE YEAR 2007 RULES AND STANDARDS OF DETERMINING THE EXAMINATION SAMPLE OF TAXPAYERS' RETURNS FOR THE YEAR 2005

AGREEMENT FOR AVOIDING DOUBLE TAXATION BETWEEN EGYPT & Spain…(English/Arabic)

AGREEMENT FOR AVOIDING DOUBLE TAXATION BETWEEN EGYPT & Hollan…(English/Arabic)

MINISTRY OF FINANCE DECREE NO. 363 OF THE YEAR 2009 REGARDING SETTLING SOME PENDING TAX LITIGATIONS BETWEEN THE EGYPTIAN TAX AUTHORITY AND TAXPAYERS(English/Arabic)

DECREE NO. 414 OF THE YEAR 2009 REGARDING TAX ACCOUNTING RULES AND PRINCIPLES FOR SMALL ENTERPRISES AND PROCEDURES OF TAX COLLECTION ON THEIR PROFITS(English/Arabic)

AGREEMENT FOR AVOIDING DOUBLE TAXATION BETWEEN EGYPT & FRANCE

D.NO. 246/2010 ON PROHIBITING THE EMPLOYEES OF THE REAL ESTATE TAXATION AUTHORITY WHO ARE CHARGED WITH THE SURVEY AND EVALUATION WORKS FROM ENTERING RESIDENTIAL OR NON-RESIDENTIAL UNITS