Periodic Books and Instructions Issued by the Egyptian Tax Authority

Circular No. 5 of 2024 regarding the tax treatment of cash and in-kind donations in light of current legislation

Circular No. 1 of 2024 regarding the credit and discount rates announced by the Central Bank

Circular No. 6 of 2024 regarding compliance authorities applying the deduction system under the tax account on state entities that engage in economic or investment activities

Circular NO. 4 of 2023, adopting foreign currency management differences when determining the income tax base

Circular No. 3 of 2023 - Costs must be deducted according to the provisions of the Income Tax Law

Circular No. 6 of 2023 - Tax treatment in the event of multiple heir transactions in real estate

Circular No. 7 of 2023 regarding the extent to which the registration number is retained in the event of a change in the legal entity

Circular No. 10 of 2023 regarding the application of Articles 8 and 13 of the Income Tax Law No. 91 of 2005

Circular No. 1 of 2023, credit and discount rates from January 2018 until January 2023

Circular No. 3 of 2022, linking decisions of appeal committees and internal committees

Circular No. 5 of 2022, registering real estate wealth activities

Circular No. 10 of 2022, procedures to be followed regarding submitted appeals

Circular No. 11 of 2022, settling tax payments on the independent pool

Circular No. 12 of 2022, Countries in which it is impossible to issue bank transfers received from the Central Bank

Circular No. 13 of 2022, foundations for evaluating and examining files of commercial and industrial activity, non-commercial professions, and real estate wealth.

Circular No. 8 of 2022, unifying tax concepts and their practical application within the authority

Circular No. 1 of 2022, credit and discount rates announced by the Central Bank

Circular No. 5 of 2021, regarding the tax obligations imposed on associations and civil society institutions

Circular No. 6 of 2021, compliance of agricultural crop export companies with the electronic invoice

Circular No. 1 of 2021, credit and discount rates announced by the Central Bank

Circular No. 2 of 2021, controls and provisions for submitting salary tax returns