Ministry Of Finance Decree No. 418 of the Year 2016 On Approving Profits / Losses Differences Resulting from Procuring Foreign Currency Upon Determining the Income Tax Base = وزارة المالية قرار رقم 418 لسنة 2016 بشأن اعتماد فروق أرباح / خسائر تدبير العملة الأجنبية عند تحديد وعاء ضريبة الدخل

Abstract

Article 1: Upon determining the tax base of the income of the natural or juridical persons – as the case may be – for the years from 2013 till 2015, the change rate in the price differences resulting from procuring foreign currencies shall be calculated pursuant to the following: