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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.
The document you are looking for refers to the or specific Tax Accounting Agreements issued under Egypt's Income Tax Law No. 91 of 2005 . This law revolutionized the Egyptian tax system by introducing a unified tax and standardizing accounting bases for commercial and industrial activities. Where to Download the PDF The general statute of limitations for the tax
Income Tax Law (promulgated by Law No. 91 of 2005), Egypt - WIPO This law revolutionized the Egyptian tax system by
To be deductible, expenses must be real, documented (with some exceptions for customary costs), and essential to the business activity. You can find the official texts for the
You can find the official texts for the law and its accounting bases on the following authoritative platforms: