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This document provides a comprehensive English translation of a key legislative act. It aims to make the legal text accessible to a wider audience, including international businesses, legal professionals, and scholars. This translated version accurately reflects the content and intent of the original law, ensuring clarity and precision for all readers.
This is a guide presenting the English translation of Egypt’s Law No. 91 of 2005. This law serves as the main legal framework governing income tax obligations for individuals and businesses in the Arab Republic of Egypt. It outlines the determination of tax liabilities, the rights and powers of the Egyptian Tax Authority, and the procedures for tax collection, declarations, and compliance.