Egypt - Apply for a Tax Return

ProcedureEdit

Apply In-Person:

Every individual is required to submit an annual tax return to the tax authorities.
The submission deadline for an individual is on or before 31 March following the end of the fiscal year to which the return relates.
Tax on employment income is withheld at source on a monthly basis. Employers are required to file quarterly tax statements in January, April, July, and October of each year.
Employers should submit an annual tax reconciliation to the tax authority on the first of January each year showing the annual salaries and wages of each employee accompanied with the unpaid payroll tax amounts.
The tax authority inspects the company based on its documents and records in order to assess the total tax due on the company and determines the difference in tax due as per the company declaration and the tax authority assessment.
The authority issues an assessment including the total tax due on the company. If the company objects the inspection result within 30 days of receiving the decision, the dispute is transferred to the Internal Committee.
The dispute is transferred to the Internal Committee to discuss the dispute points that arose from the inspection further to issue a modified assessment based on its opinion. If the company objects to the Internal Committee result, the dispute is transferred to the Appeal Committee to review the dispute points arising from the Internal Committee.
The Appeal Committee’s decision is final and binding on the company and the tax department, unless a case is appealed by either of them at the court within 30 days of receiving the decision. Based on the fact that the total taxes due on the assessment as per the Appeal Committee are considered final, if they are not paid within the appropriate period, there will be penalties for the late payment.
If the decision of the Appeal Committee is not satisfactory for either party, the case will be transferred to the court system, which is considered the final stage of the disputes. Normally, the court will appoint an expert witness to investigate the case and prepare a report. The court process usually takes a long period of time.

Apply Online:

To apply for tax returns online, the applicant needs to navigate to the ETA website Link
The Egyptian Tax Authority (ETA) has introduced a new electronic filing (“e-filing”) system for the submission of the income tax returns.
The taxpayer will be required to register on the ETA’s website to create an account and obtain a username and password, as well as a specific code to be provided to their tax advisor.
Following the registration process, taxpayers shall prepare their annual income tax returns on the ETA’s website, and then have them reviewed/ verified by their tax advisor.
Prior to electronically submitting the return, both the taxpayer and the tax advisor will be required to sign-off the return.
Upon submission of the tax return, the taxpayer will be required to pay the tax due (as per the tax return) through one of the following methods:
- Bank transfer through the taxpayer’s own bank
- Using smart card to pay/ transfer the tax due to the ETA
- Through the banks or the National Post Authority with which the ETA has specific agreements, for taxpayers to settle the tax due and this is also through using smart cards.
As for individual taxpayers, they still have the option to pay their annual income taxes due, electronically or manually.

Required DocumentsEdit

Evidence of direct payment of the whole or part of tax due into a bank designated for the payment of tax;
Tax Invoices
Payment Slips
Companies filing Annual Returns must also provide
Audited financial statements;
Capital allowances computation;
Detailed statement of profits from each transaction
Audited financial statements and tax computations (nonresident companies)

Office Locations & ContactsEdit

Ministry of finance
Arab republic of Egypt
Finance Ministry Towers - Ramses Extension - Nasr City - Cairo
Email: [email protected]
Phone: 02/23428830
Fax: 02/23428830
Contact Link1 and Link2
Other branch Link

EligibilityEdit

Not everyone is required to file federal taxes. Your tax filing status and gross income are the prime determiners of whether or not you need to file. Even if you don't need to file, you may want to, because you could be eligible for a tax refund.

FeesEdit

The following apply to Employees and employers on there income returns.

All taxpayers are entitled to 5,000 Egyptian pounds (EGP) zero-rated tax.
Ten percent is applicable to taxable income between EGP5,001 and 20,000.
Fifteen percent is applicable to taxable income between EGP20,001 and EGP40,000.
Twenty percent is applicable to taxable income in excess of EGP40,000

ValidityEdit

Valid for 1 year.

Documents to UseEdit

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Sample DocumentsEdit

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Processing TimeEdit

The process takes one day or less to process.

InstructionsEdit

The taxable period is the calendar year starting 1 January and closing on 31 December or any period of 12 months taken as a basis for income tax calculation.

Required InformationEdit

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1. Date of Birth.
2. City or Country of Birth.

Need for the DocumentEdit

A tax return is a document prepared and filed to the tax authority of given country by either an individual or company to declare his / her / its liability for taxation. The tax return can either be an income tax return / Annual Tax Return, PAYE return, Value Added Tax return, or any other tax return. The tax authority in Egypt is the Egyptian Tax Authority (ETA).

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External LinksEdit

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