The Middle East Library for Economic Services2025-04-232025-04-232013-05-18https://dspace.id.com.eg/handle/123456789/2212English & Arabic.Article 1: Date of effectiveness of the provisions of the Decree-Law No. 101 of the year 2012 on the amendment of some provisions of Income Tax Law, promulgated by Law No. 91 of the year 2005 and amendments thereof shall be modified, to come into effect as of the day following the date of publication of the present law, considering the following: Article 2: The following texts shall replace the texts of Articles (8), (11), (13 "Item-1"), (31 "Item-6"), (36 "Item-5"), (42), (53), (72), (73), (82 "Item-2"), (82 "Item-3"), (86), (87-Bis), (133 "Item-4"), and (135) of Income Tax Law and amendments thereof: Article 3: A new item no. Article (24 "Item-6") and second paragraph under Article (94) shall be added to the articles of Income Tax Law and amendments thereof, as follows:enShura CouncilTax LawTaxesIncome Tax LawOther