- 5 -
Egyptian law requires that the ETD notify corporate
taxpayers by certified mail of any adjustments to its tax
declaration. The notice, a Form 18, must show the elements and
amount of the proposed tax assessment and offer the taxpayer an
opportunity to respond. The taxpayer may dispute the tax
adjustments contained in the Form 18 within 30 days of its
issuance. If an Egyptian corporate taxpayer agrees with the
adjustments to its tax declaration, the tax is due and the
subsequent assessment is final. Corporate Tax Form 19 is a
notice of tax assessment and is issued if the corporation fails
to respond to or disputes Form 18. The assessment pursuant to
Form 19 may be appealed to the Internal Committee.
In the case of fraud on the part of the taxpayer, the ETD
may make an additional assessment, using a Form 20. In all
instances, the ETD may correct material or calculating errors.
If a dispute cannot be resolved by the Internal Committee,
it is referred to the Refute Committee for appeal. EGPC is
entitled to appeal a decision of the Refute Committee to the
Egyptian State Council.
3(...continued)
concessions and undertakings, with no exceptions other than those
designated by law." The tax applies to economic units subsidiary
to the public establishments and public authorities.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011