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Effective Tax Appeals Under the Unified Tax Procedure Law in Egypt

Following the issuance of the Unified Tax Procedures Law No. 206 of 2020 (“The Law”) and The Executive Regulation has been published in the Official Gazette.

In this alert, we summarize the key provisions of the Regulation, in how to challenge Egyptian Tax authority starting from deemed base/ actual inspection results to the court.

The steps for tax appeal under the Unified Tax Procedures Law are as follows:

I. Tax Assessment

Notification of the taxpayer to amend the tax specified in their return or to assess the taxes in the event they do not submit the tax return shall be via a letter with acknowledgment of receipt or by an electronic means that has authentic proof in accordance with the Electronic Signature Law, using one of the following forms: (19 income tax, 19 stamp tax, 14 VAT, 15 VAT).

II. Appealing to Internal Committees

  • The taxpayer has the right to appeal the estimated or actual examination result within 30 days from the date of his knowledge.
  • The appeal submitted by the taxpayer or the taxpayer against the tax amendment or assessment shall be on the objection forms and shall be filed by the competent tax office, marked by the tax office on the date of its filing or on the electronic system of the tax authority, in accordance with the decision of the Minister of Finance that was issued in this regard, and the tax office shall record it in special books with the appeal data and a summary. The disputes it contains must be referred to the competent internal committee.
  • If notification of receipt proving receipt is received without being appealed within the period referred to, the tax assessment by the Authority shall be considered final.
  • In the event that the competent tax office recalculates the tax due if it becomes clear that the taxpayer has other assessment elements that were not calculated for this tax and that there is an error in its calculation, the taxpayer must be notified using one of the following forms: (Form 19 bis income tax, Form 19 bis tax Stamp, Form 14/1 bis VAT, Form 15/1 bis VAT).

III. Reviewing Internal Committee Decisions

  • The internal committee will re-examine the areas of disagreement with the financier and express its own opinion.
  • If a settlement of the disputes is reached, the tax becomes final. Otherwise, the committee will refer the disputes to the competent appeals committee, along with the internal committee’s opinion, within thirty days from the date of deciding on these aspects. The taxpayer will be notified of the referral using Form (3/4 Appeal), signed by the taxpayer or their representative.
  • The tax appeal committees must reconsider the final assessment within 15 days of receiving the concerned party’s request and the taxpayer’s tax file. The tax authority must provide the committee with the file within 15 days of receiving the request and it issues its decision within 60 days at the latest.
  • The Appeals Committee shall notify both the appellant and the competent tax office of the date of the session specified to consider the appeal using the relevant form. The taxpayer may send the memos and documents they deem appropriate to the Appeals Committee through the competent tax office. If the taxpayer does not attend or does not submit any memos or documents, the committee will decide on the appeal based on the papers and documents presented.
  • Both the taxpayer and the competent tax office shall be notified of the decisions of the appeal committee on the form (8/1 appeal), and the tax shall be payable based on the committee’s decision. Appealing its decision before the competent court shall not prevent the collection of the tax, or taking administrative seizure procedures to recover it.

IV. Appealing the Decisions of the Appeal Committee Before the Competent Administrative Court

Both the Authority and the financier or taxpayer may appeal the decision of the Appeal Committee before the competent administrative court within sixty days from the day following the date of the announcement of the decision. Judgment shall always be expeditious.

V. Reconciliation:

  • The taxpayer or their representative may request a settlement of the disputes under appeal by submitting a request to the competent tax office before reserving the appeal for decision. The tax office must notify the committee of this request and decide on it within thirty days from the date of its submission. Once the appeals committee is notified that the application has been submitted, it must stop examining it until it is notified by the tax office of what has been done regarding it.
  • Reconcile by a special Law: The Egyptian legislator may issue special laws for the sake of others, including directives from the political leadership and the Ministry of Finance towards accelerating the pace of work on the file of ending tax disputes and solving as many of these disputes as possible away from courts and appeal committees, and to build trust and encourage confidence and stimulate the investment climate in Egypt. An example of this is the Tax Dispute Resolution Law No. 79 Y. 2016, and then renewing its implementation again through the issuance of Law No. 153, of 2022. As we may see special laws such as a continuation of the Final Law No. 79 of 2016 during the upcoming period.

VI. Review Committee

The Tax Authority must correct the final assessment based on the estimation or amendment by the competent tax office or the decision of the Appeal Committee upon a request submitted by the concerned party within five years from the date the assessment became final, in the following cases:

  • The concerned party did not engage in any activity on which the tax was assessed.
  • The tax was assessed on an activity that is legally exempt.
  • The tax was assessed on income that is not subject to tax, unless otherwise stated by law.
  • The legally prescribed exemptions were not applied.
  • There was an error in applying the tax rate.
  • There was an error in the type of tax assessed on the taxpayer.
  • Losses were not carried forward contrary to the provisions of the law.
  • Deductible taxes were not deducted.
  • Rental expenses for properties rented by the establishment were not deducted.
  • Donations that legally meet the conditions for deduction were not deducted.
  • Income or expenses for other years were charged to some tax years.
  • The same tax was assessed on the same income more than once.
  • Any other cases added by the Minister’s decision.
  • In general, in cases where the concerned party obtains conclusive documents and papers that would lead to the incorrectness of the assessment.


The Unified Tax Procedures Law No. 206 of 2020 and its executive regulations have been published. This law allows taxpayers to appeal tax assessments, estimates, and tax objections before the internal committees of the Tax Office and the competent administrative court. The steps include initial tax assessment, appealing before internal committees, appealing decisions of the internal committee, and appealing decisions before the competent administrative court. The primary objective of these procedures is to safeguard taxpayers’ rights and ensure integrity and fairness in the tax process.

Choosing Andersen Egypt experts ensures that you have the best support to safeguard your rights starting from tax inspection and when facing challenges with the Egyptian Tax Authority (ETA).

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Written By

Mostafa Morad - Assistant Manger

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