Ministry Of Finance Decree No. 188 of the Year 2023 = وزارة المالية قرار رقم 188 لسنة 2023

Abstract

Article 1: A new article sub no. (28-bis) shall be added to the aforesaid executive regulations of the income tax law, reading as follows: Article 2: A new article sub no. (38-bis) shall be added to the aforesaid executive regulations of the value-added tax law, reading as follows: Article 3: The text of article-42 of the aforesaid executive regulations of the Uniform Tax Procedure Law, shall be replaced with the following text: