Law No. 11 Of The Year 2013 On The Amendment Of Some Provisions Of The Income Tax Law Promulgated By Law No. 91 Of The Year 2005 And Amendments Thereof As Amended By The Decree-Law No. 101 Of The Year 2012 = قانون رقم 11 لسنة 2013 بشأن تعديل بعض أحكام قانون الضريبة على الدخل الاصدر بالقانون رقم 91 لسنة 2005 وتعديلاته والمعدل بالقرار بقانون رقم 101 لسنة 2012

Abstract

Article 1: Date of effectiveness of the provisions of the Decree-Law No. 101 of the year 2012 on the amendment of some provisions of Income Tax Law, promulgated by Law No. 91 of the year 2005 and amendments thereof shall be modified, to come into effect as of the day following the date of publication of the present law, considering the following: Article 2: The following texts shall replace the texts of Articles (8), (11), (13 "Item-1"), (31 "Item-6"), (36 "Item-5"), (42), (53), (72), (73), (82 "Item-2"), (82 "Item-3"), (86), (87-Bis), (133 "Item-4"), and (135) of Income Tax Law and amendments thereof: Article 3: A new item no. Article (24 "Item-6") and second paragraph under Article (94) shall be added to the articles of Income Tax Law and amendments thereof, as follows: