Minister of Finance, Having taken review of the Income Tax Law promulgated by Law No. 91 of the year 2005, and the Executive Regulations of the Income Tax Law referred to, as issued by Minister of Finance’s Decree No. 991 of the year 2005.



The text of article-110 of the Minister of Finance’s Decree No. 991 of the pear 2005 re(erred to shall be substituted bp the following text:

“All the entities stipulated in items (l and 2) of the first paragraph of article-59 of the aforesaid income tax law shall deliver the deducted or collected amounts within a time limit not later than the end of April,July, October and January of every year, based on the two records prescribed by Article-111 of these Regulations.

The associations of capital shall send the tax forms related to deduction and collection on account of the tax, profit distributions and capital profits via the Government’s Portal (income taxpayers service) or through any other electronic channel specified by the Ministry of Finance. The taxpayer shall be deemed fully responsible for the data submitted thereby, and submitting those forms in the manner referred to in this article shall be regarded as being submitted to the departments reporting to the sector of collection on account of the tax.

In all cases, the taxpayer shall submit a statement indicating the delivery of the amounts deducted or collected based on those forms by one of the allowed payment methods prescribed by the law, the executive regulations thereof and the ministerial decrees issued in this respect, on the                    For subscription, contact:33351141

Page 1 dates stipulated in the first paragraph of this article. The taxpayer shall also make the two records provided for in article-I I l of these regulations available for inspection by the General Department for Audit and Collection on account of the Tax, and shall send copies thereof to the competent department”.


Compliance by the associations of capital with the second paragra of article-I l l of the executive regulations, as amended by the present decree, shall be effected as of the period following the enforcement date hereof, provided that this obligation shall apply to all entities, including the associations of capital, as of the financial year 2020-2021.


This decree shall be published in Al-Wakaye Al-Mesreya/ Government Bulletin, and shall come into force effective from the day following the date of its publication.

Issued on 13/10/2019.
Minister of Finance
Dr. Mohamed Maeet For subscription, contact: 33351141              Page 2

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