The Middle East Library for Economic Services2025-04-282025-04-282010-06-19https://dspace.id.com.eg/handle/123456789/2305English & Arabic.Article 1: It shall be permissible to license the operation of petroleum refining projects under the free zones system pursuant to the provisions regulating same in the Law on Investment Guarantees and Incentives promulgated by Law No. 8 of the year 1997. In such case, the said projects shall be subject to the income tax prescribed by the Income Tax Law promulgated by Law No. 91 of the year 2005. However, they shall not be subject to the annual duty stipulated in Article (35) of the Law on Investment Guarantees and Incentives referred to, provided that the annual services charges shall be 0.005% of the investment costs of the project with a maximum limit of one hundred thousand dollars.enPeople's AssemblyFree Zones SystemFree ZonesPetroleumOther