Translation of Law No. 91 of 2005

Law No. 91 of 2005 is the principal legislation regulating income tax matters in the Arab Republic of Egypt. It sets out the framework for determining the tax liabilities of individuals, corporations, partnerships, and various other entities operating in Egypt. This law defines what constitutes taxable income, outlines the applicable tax rates, and specifies exemptions and allowable deductions.

Moreover, Law No. 91 of 2005 grants broad powers to the Egyptian Tax Authority, empowering it to administer tax collection, conduct audits, enforce compliance, issue tax assessments, and resolve tax-related disputes. It establishes the procedures for filing tax returns, handling tax payments, managing late fees or penalties, and addressing appeals and objections raised by taxpayers.

The law plays a critical role in shaping Egypt’s fiscal policy, aiming to balance the collection of public revenues with the encouragement of economic growth and investment. It has been amended over time to reflect changes in economic conditions, government priorities, and international best practices. By providing a clear legal framework, Law No. 91 of 2005 enhances transparency, promotes taxpayer compliance, and supports the efficient functioning of Egypt’s public finance system.

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