Law No. 174 of the Year 2018 Dropping the Delay Charge, Surtax and Fines, Amending Some Provisions of Law No. 14 of the year 2018, and Re-enforcing Law No. 79 of the year 2016 Regarding Settlement of Tax Disputes = قانون رقم 174 لسنة 2018 بالتجاوز عن مقابل التأخير والضريبة الإضافية والغرامات وبتعديل بعض أحكام القانون رقم 14 لسنة 2018 بتجديد العمل بالقانون رقم 79 لسنة 2016 فى شأن إنهاء المنازعات الضريبية

Abstract

Article 1: The delay charge and surtax prescribed in the Stamp Duty Law, promulgated by Law No. 111 of the year 1980, and the Income Taxes Law, promulgated by Law No. 157 of the year 1981, as amended by Law No. 187 of the year 1993, the Law No. 147 of the year 1984, Imposing Duty for the Development of the State's Financial Resources, the General Sales Tax Law, promulgated by Law No. 11 of the year 1991, the Income Tax Law, promulgated by Law No. 91 of the year 2005, and the Value-added Tax Law, promulgated by Law No. 67 of the year 2016, shall be dropped with respect to the fee and taxes that are due or payable before the date of enforcement of this Law, provided that the taxpayer or the taxable person must pay in full the principal debt of the tax or the fees as of the date of enforcement of this Law, in the following manner: