The Middle East Library for Economic Services2025-04-232025-04-232013-06-11https://dspace.id.com.eg/handle/123456789/2207English & Arabic.Article 2: In applying the provisions of Articles Nos. (17, 22 and 51) of the Income Tax Law issued as per Law No. 91 of the year 2005 and its amendments, and for taxation purposes, the loan provisions, that banks are committed to form in accordance with the rules of the preparation of the financial statements and the valuation bases issued by the Central Bank, shall be considered as part of the costs deductible from the net profits of the bank at a ceiling of (80%) of the loan provisions formed and approved by the Central Bank.enMinistry of FinanceIncome Tax LawTaxesCentral BankOther