Introduction

On promulgation of the General SalesTax Law
In the name of the people,
The President of the Republic,


The People's Assembly has passed the following Law, and it has been issued

Article 1:

The General Sales Tax shall be governed by the provisions of the attached Law.

Article 2:

Law No (133) of the year 1981 on Consumption Tax shall hereby be repealed. Also any other provision(s) inconsistent with the provisions herein shall be repealed.

Article 3:

The name " Consumption Tax Department" shall, wherever stated in the applicable laws, decrees and regulations be replaced by the name "Sales Tax Department".

Article 4:

The provisions of this Law shall not prejudice the exemptions established by the agreements concluded between the Egyptian Government and foreign countries or international and regional organizations,or by virtue of petroleum and mining agreements.


Article 5:

This Law shall be published in the Official Gazette and shall come into force as of the next day of publication. The Minister of Finance shall, within one month of enforcement, issue the executive regulations hereof. This Law shall receive the seal of the State and shall come into force as one of the State Laws. The Presidency of the Republic on 13 th of. Shawal , 1411 AH corresponding, 28 th of. April, 1991.

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