Amendments to Electronic Tax Declar

On 23 December 2018, the Egyptian Gazette published Ministry of Finance Decision No. 744 of 2018 (the “Decision”) amending Article (104) of the Income Tax Law’s Executive Regulations.[1] The Decision affects the electronic tax declaration of partnerships, making it optional for partnerships to use the government’s electronic portal for taxpayers or any other electronic channel specified by the Ministry of Finance to declare their taxes. As such, in accordance with this amendment, taxpayers who take the form of all legal persons except for partnerships must use the aforementioned electronic methods for tax declaration while taxpayers who are natural persons or partnerships have the option of using said methods. [1] Ministry of Finance Decision No. 744/2018 amending certain provisions of the Executive Regulations of the Income Tax Law issued by virtue of Law No. 91/2005, Egyptian Gazette, Issue No. 289 (cont.) (b), 23 December 2018.