Presidential Decree-law No. 44 of the year 2014 On Imposing a Temporary Additional Tax on The Income = قرار رئيس جمهورية مصر العربية بالقانون رقم 44 لسنة 2014 بفرض ضريبة إضافية مؤقتة على الدخل

Abstract

Article 1: A temporary annual additional tax shall be imposed for three years as of the present taxation period, at the rate of 5% on the amounts that exceed million Egyptian Pounds out of the tax base of the income of the natural persons or the profits of the juridical persons, pursuant to the provisions of the income tax law referred to, and it shall be assessed and collected pursuant to that provisions.