The Middle East Library for Economic Services2025-03-262025-03-262018-08-12https://dspace.id.com.eg/handle/123456789/1740English & ArabicArticle 1: The Customs Authority shall collect from the private law persons La percentage at the rate of one percent of the value of imports for account of the tax on commercial and industrial activity or the tax on profits of juridical persons. The Customs Authority shall hand a receipt to the taxpayer indicating each amount collected therefrom for account of the payable tax. Article 2: In applying the provision of article-67 of law No. 91 of the year 2005, the Customs Authority shall observe the following:enOther