Ministry of Finance Decree No. 34 of the Year 2024 On Approving the Profits/ Losses Differences of Foreign Currency Procurement Upon Determining the Income Tax Base = وزارة المالية قرار رقم 34 لسنة 2024 بشأن اعتماد فروق أرباح / خسائر تدبير العملة الأجنبية عند تحديد وعاء الضريبة على الدخل

Abstract

Article 1: Upon determining the base of tax on the income of natural or juridical persons, as the case may be, for the year 2023, the percentage of change in the price differences resulting from foreign currency procurement, shall be calculated as follows: