The Middle East Library for Economic Services2025-04-082025-04-082018-01-23https://dspace.id.com.eg/handle/123456789/1853English & ArabicArticle 1: The value taken as a basis for the calculation of the value-added tax with regard to the used cars upon reselling them in the local market shall be the difference between the price of selling and the price of purchasing the used car in accordance with the categories of the tax legally prescribed along with the non-enforcement of the discount rules prescribed in Article (22) of Law No. 67 of the year 2016 promulgating the Value-Added Tax Law. For the enforcement of this provision, regular electronic or manual books and accounts shall be kept by the taxpayer along with complying with the control provisions and procedures prescribed by the Egyptian Tax Authority.enMinistry of FinanceVATTax lawOther