Law No. 5 of 2025 Regarding Settlement of the Status of Some Taxpayers and Taxable Persons = قانون رقم 5 لسنة 2025 فى شأن تسوية أوضاع بعض الممولين والمكلفين

Abstract

Article 1: In application of the provisions of the present Law, the following words and phrases shall have the meaning assigned thereto: Article 2: Tax, whether with respect to the income tax, the value-added tax, the stamp duty, or the State financial resources development fee, may not be charged for those not registered with the Egyptian Tax Authority for the taxable periods preceding the entry into force of this Law. The effective date of enforcement of this Law shall be the date of commencing activity, as matter of law, in application of the Income Tax Law, promulgated by Law No. 91 of the year 2005, and the Value-Added Tax Law, promulgated by Law No. 67 of the year 2016. Article 4: Taxpayers/taxable persons that the Authority conducted estimated audit for them for the taxable periods ending before 1/1/2020, may request to terminate the disputes for such periods, at any stage of litigation, as follows: