Ministry of Finance Decree No. 42 of the year 2023 Amending Some Provisions of the Executive Regulations of the Stamp Duty Law Promulgated by Minister of Finance Decree No. 525 of the year 2006 and Some Provisions of the Executive Regulations of the Uniform Tax Procedure Law, Promulgated by Minister of Finance Decree No. 286 of the year 2021 = وزارة المالية قرار رقم 42 لسنة 2023 بتعديل بعض أحكام اللائحة التنفيذية لقانون ضريبة الدمغة الصادرة بقرار وزير المالية رقم 525 لسنة 2006، وبعض أحكام اللائحة التنفيذية لقانون الإجراءات الضريبية الموحد الصادرة بقرار وزير المالية رقم 186 لسنة 2021

Abstract

Article 1: Two new articles under No. (13-Bis) and (13-Bis-1) shall be added to the Executive Regulations of the Stamp Duty Law, referred to above. A new Item (E) shall be added to Article (36), and a second paragraph shall be added to Article (37) of the same Regulations, the following are the texts of which: Article 2: The texts of Articles (50/ fourth paragraph) and (52) of the Executive Regulations of the Uniform Tax Procedure Law, referred to above, shall be replaced with the following two texts: Article 3: Form No. (21 g) Stamp Duty attached herein shall be attached with the Executive Regulations of the Stamp Duty Law, referred to above. Article 4: Forms No. (19, Stamp Duty), (19-Bis, Stamp Duty), (19, Income), (15, Value Added), and (6/3 Challenge) attached herein shall replace their counterpart forms under the same numbers attached with the Executive Regulations of the Uniform Tax Procedure Law, referred to above.