Egypt - Refund on Value Added Tax

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Procedure

Apply Online:

1. To apply to get a refund on value added tax, the applicant must fill up the online application form on the Egyptian Tax Authority website: URL
2. Once the form is filled and submitted, the law requires that this is done within 15 days after the end of the month.
3. The applicant must visit the Egyptian Tax Authority and submit all the necessary documents along with the required fee.
4. Refer to the “Required Documents” section of this procedure to learn more.
5. The system automatically sends an e-mail notification to the applicant, once the refund of value added tax is ready. The applicant must approach the office mentioned earlier to collect the license once they get notified by the authority about the same.

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Required Documents

• Evidence of purchase and payment of tax including a tax invoice
• Accreditation by Ministry of Foreign Affairs (i.e., Official diplomatic or official accreditation card issued by the Ministry responsible for Foreign Affairs)
• Completed and filed Diplomatic VAT return
• Tax Identification Number (TIN)
• Letter of guarantee with an amount of 65% from the VAT refund balance that is applicable for liquidation and renewable and not available for cancelation as a guarantee for payment.
• Signed Certificate by certified charted accountant registered in the Official Accountants and Auditors Register that confirms the company right of refund the VAT credit balance.

Office Locations & Contacts

Egyptian Tax Authority
Contact link: URL

Ministry of Finance
Arab Republic of Egypt
Ministry of Finance Towers,
Nasr City.
Extension of Ramsis Street,
Abbassiya, Cairo
Phone: 02/23428830
Fax: 02/23428830
Contact link: URL

Eligibility

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Fees

• LE1,000 for the first month in which the failure occurs; and
• LE3,000 for each subsequent month in which the failure continues.

Validity

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e.g. Birth Certificate Valid Forever

Documents to Use

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Sample Documents

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Processing Time

• The processing time is 1 month.
  

Related Videos

Videos explaining the procedure or to fill the applications.
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Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• All the supporting documents for the paid Tax (Local tax invoice, tax clearance and payments receipts) in addition to customs form no.13, and the company should submit all the remaining documents within the following three months of submitting the refund request letter. Also, the Egyptian Tax Authority (ETA) will finalize the review of the submitted documents and complete the refund process within the following six months of submitting all the required documents as maximum.
  

Required Information

• Name
• Address
• Nationality
• Contacts
• Tax Identification Number
• Diplomatic Identification Number of Claimant
• Bank Branch
• Account Number

Need for the Document

An Act to impose and charge Value Added Tax on certain goods and services and to provide for the administration of the tax and matters related thereto.

• Value Added Tax is an indirect tax on consumption.
• It is levied on specified goods and services which are described as taxable supplies, locally manufactured or sold and imported.
• A refund of Value Added Tax (VAT) is provided for under the VAT Act for VAT paid by Diplomats, Diplomatic Missions, Consular Missions and Public International Organization.

Information which might help

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Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

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Others

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