Law No. 79 for Year 2016 On Settlement of Tax Disputes = قانون رقم 79 لسنة 2016 في شأن إنهاء المنازعات الضريبية

Abstract

(Article One): Tax disputes which are outstanding or brought before different levels of courts, tax appeal committees, conciliation committees and grievance committees, between the Egyptian Tax Authority, or the Real Estate Tax Authority or the Customs Authority and taxpayers or taxable persons, arising from the application of the provisions of the Taxes Laws applied by both Authorities, may be settled, regardless of the status of the litigation or appeal. (Article Two): The settlement of tax disputes, set forth in Article One of this Law, shall be conducted by one committee or more, formed by virtue of a decree of the Minister of Finance. The committee shall be headed by a specialized tax expert who is not from among the personnel of the Egyptian Tax Authority, or the Real Estate Tax Authority or the Customs Authority, and shall include a member from a judicial body, filling the position of a counsel at least, and a technical member from the personal of the Authority to perform its duties. The committee may request assistance from whoever it deems appropriate. (Article Six): Laws Nos. 159 of the year 1997 and 163 of the year 2013 concerning reconciliation in the tax disputes brought before courts between the Tax Authority and taxpayers shall be abolished. Reconciliation requests, currently presented to the reconciliation committees formed in accordance with the provisions of the previously mentioned two laws, shall be referred, at their current status, to the dispute settlement committees set forth in this law.