Law No. 26 of the Year 2020 Amending Certain Provisions of the Income Tax Law Promulgated by Law No. 91 of the Year 2005 = قانون رقم 26 لسنة 2020 بتعديل بعض أحكام قانون الضريبة على الدخل الصادر بالقانون رقم 91 لسنة 2005

Abstract

Article 1: The texts of articles nos. (8, 13/item-1 and 87-bis) of the Income tax Law promulgated by law no. 91 of the year 2005, shall be replaced with the following texts: Article 2: The amendment applied to article-8 of the income tax law referred to, regarding the income from salaries and the like, shall come into force as of July 1st, 2020. This amendment shall be enforced in respect of the income realized from the commercial and industrial activity, or the revenues of non-commercial professions, or the revenues of real estate wealth, starting from the tax period which ends after the date of publishing this law in the Official Journal