The Middle East Library for Economic Services2025-03-182025-03-182023-05-17http://dspace.id.com.eg/handle/123456789/1576English & ArabicArticle 1: The text of the second paragraph of article-34 (bis) of the executive regulations of the Value-added Tax Law, referred to, shall be replaced with the following text: “In all circumstances, for the tax payment to be suspended, an undertaking certified by the bank as bearing valid signature, shall be given to the Authority or the Customs Authority, as the case may be, by the manufacturer in person or by his legal representative, to pay the tax amount to be suspended when falling due, and the additional tax”.enMinistry of Financeadded Tax LawTaxVATOther