The Middle East Library for Economic Services2025-03-182025-03-182023-01-11http://dspace.id.com.eg/handle/123456789/1562English & ArabicArticle 1: the texts of Article (6/ item-7), Article (7/ item-3 and 4), Articles (9) and (21), Article (29/ item- 4), Articles (30), (31), (35), (36), (37), (38), (39), (42), (54/ first paragraph) and (78/ second) of the executive regulations of the value added tax law, referred to, shall be replaced with the following texts: Article 2: a new definition shall be added to Article (1) of the executive regulations of the value added tax law, referred to above, and a new item under no. (8) of article (6), and a new item no. (4) of article (28/ second paragraph), shall also be added, the following are the texts of which: Article 3: Articles (38 bis) and (40) of the executive regulations of the value added tax law, referred to above, shall be replaced .enMinistry of FinanceValue Added Tax LawTax LawOther