Ministry Of Finance Decree No. 380 Of The Year 2018 Amending the Minister of Finance Decree No. 537 of the Year 2005 Determining The Aspects Of Commercial And Industrial Activity In Respect Of Which The System Of Deduction and Collection For Account Of The Tax Shall Apply According To Article (59) Of Income Tax Law No. 91 Of The Year 2005 = وزارة المالية قرار رقم 380 لسنة 2018 بتعديل قرار وزير المالية رقم 537 لسنة 2005 بشأن تحديد أوجه النشاط التجارى والصناعى التى يسرى بشأنها نظام الخصم والتحصيل تحت حساب الضريبة طبقاً لحكم المادة (59) من قانون الضريبة على الدخل رقم 91 لسنة 2005

Abstract

Article 1: The percentages to be deducted pursuant to the provision of Article-59 of the said Income Tax Law No. 91 of the year 2005 shall apply according to the percentages mentioned in the attached table. Article 2: The entities mentioned in item-1 of article-59 of the said Law, as well as the other entities and establishments mentioned in item-2 of article-59 of the same law, to be determined by a decree of the Minister, shall observe the following rules: