Browsing by Author "Ministry of Finance"

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    Circular No. 7 of the year 2024 On The Nature Of The Tax Imposed On The Real Estate Investment Activity
    (The Middle East Library for Economic Services, 2025-09) Ministry of Finance
    As it has been observed that some taxpayers who carry out the real estate investment activity, whether natural or juridical persons, included a clause in the sale contracts of their units, stipulating that the buyer shall bear the real estate disposition tax imposed on the unit subject of contract, and that the relevant amounts shall be collected from buyers under the designation “real estate disposition tax”,
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    Decree No. 190 of the Year 2025 Amending Certain Provisions of the Executive Regulations of the Value-added Tax Law Issued by Minister of Finance’s Decree No. 66 of the Year 2017
    (The Middle East Library For Economic Services, 2025-05-20) Ministry of Finance
    Decree No. 190 of the Year 2025 Amending Certain Provisions of the Executive Regulations of the Value-added Tax Law Issued by Minister of Finance’s Decree No. 66 of the Year 2017
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    Executive Guidelines No. (17) of the year 2025 Concerning Certain Rules and Controls Necessary for Applying the Provisions of the Tax Facilitation Initiative Laws
    (2025-09) Ministry of Finance
    In light of the launch of the first package of the Tax Facilitation Initiative by the Ministry of Finance and the Egyptian Tax Authority, the initiative aims to strengthen the relationship between the Tax Authority and its stakeholders, foster a true partnership among the parties of the tax system, and enhance the Authority’s public image. To achieve these objectives, the initiative introduces a series of legislative and executive measures covering (income tax, sales tax, value-added tax, stamp duty, and the State’s financial resources development fee). It establishes clear standards to achieve justice and transparency while outlining the mechanisms required to resolve tax disputes according to simplified tax accounting mechanisms. Additionally, the initiative takes into account the lower-income groups, by streamlining the procedures of their dealings with the Egyptian Tax Authority and alleviating their tax burdens. These efforts aim to support and encourage taxpayers, ultimately enhancing compliance with tax laws and commitment to their integration into the formal economy.