The Middle East Library for Economic Services2025-04-222025-04-222014-06-04https://dspace.id.com.eg/handle/123456789/2159English & ArabicArticle 1: A temporary annual additional tax shall be imposed for three years as of the present taxation period, at the rate of 5% on the amounts that exceed million Egyptian Pounds out of the tax base of the income of the natural persons or the profits of the juridical persons, pursuant to the provisions of the income tax law referred to, and it shall be assessed and collected pursuant to that provisions.enPresidential DecreeIncome tax lawTax lawTaxesOther