The Executive Regulations of The Income Tax Law = اللائحة التنفيذية لقانون الضريبة على الدخل - 91,60 pages ; 24 cm

Ministerial Decree No, 991 of the year 2005; Issuing the executive regulations of the income tax law promulgated by

law No. 91 of the year 2005...........

Book 1: General Provisions.......... Book 2: Income Tax On Natural Persons.

Part-1: Part 2: Scope of tax enforceability and its rate. Salaries and the like........

Part-3: Commercial and industrial activity.......

Page

1 3

7

7 9

18

Chapter 1: Taxable revenues.............. Chapter 2: Determination of the revenues included in the taxable 19

HS 18

base..

Chapter 3: Exemptions..

Part 4: Free profession revenues.

Chapter 1: Determination of the revenues included in the taxable

Chapter Real estate wealth revenues...................

Part-5:

2: Exemption from the tax.

Chapter 1: Taxable revenues.......... Chapter 2: Determination of the revenues included

Book 3: Tax on juridical persons' profits:

Part-1. Scope of tax enforceability.......

Part-2: Determination of the taxable income.....

Book-4: The tax withheld at source.......

25

27

all

27

in the taxable

29

31

31

34

41

Book-5: Deduction, collection, and advance payments for account de to

of the tax..............

Part - 1: Commercial and industrial activity

Chapter 1: Deduction......

Chapter 2: Advance payments......... Free professions-collection for account of the tax

Part-2,

Part 3: General provisions...m

Book-6: Taxpayers' and others' obligations........

Part-1: Notification and bookkeeping..................…...….……..…...…...…...

Part 2: Tax returns....

Part-3: Tax assessment.

Part 4: Examination and investigation.

46

50

50

59

61


Income Tax Law

tax law

109.1 / Income Tax Law