The general statute of limitations for the tax authority to audit or claim taxes is five years , extending to six years in cases of suspected tax evasion.
Income Tax Law (promulgated by Law No. 91 of 2005), Egypt - WIPO
The primary source for all Income Tax Laws and updated forms. The general statute of limitations for the tax
Offers a digitized version of Income Tax Law No. 91 , specifically focusing on sections related to determining the tax base. Key Accounting Bases in Law 91 of 2005
To be deductible, expenses must be real, documented (with some exceptions for customary costs), and essential to the business activity. Offers a digitized version of Income Tax Law No
Introduced the modern concept of PE in Egyptian tax law, defining how foreign entities are taxed on income sourced within Egypt. Statute of Limitations and Compliance
The law originally restructured tax rates into tiers, often capped at 20% for many corporate and individual entities at the time of its inception. Introduced the modern concept of PE in Egyptian
You can find the official texts for the law and its accounting bases on the following authoritative platforms: