Ministry of Finance Decree No. 115 of the Year 2023 = وزارة المالية قرار رقم 115 لسنة 2023
English & Arabic
محفوظ في:
| المؤلف الرئيسي: | |
|---|---|
| التنسيق: | Other |
| اللغة: | الإنجليزية |
| منشور في: |
The Middle East Library for Economic Services
2025
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://dspace.id.com.eg/handle/123456789/1569 |
| الوسوم: |
إضافة وسم
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| _version_ | 1848582467226697728 |
|---|---|
| author | The Middle East Library for Economic Services |
| author_facet | The Middle East Library for Economic Services |
| author_sort | The Middle East Library for Economic Services |
| collection | I&D Digital Repository |
| description | English & Arabic |
| format | Other |
| id | oai:dspace.id.com.eg:123456789-1569 |
| institution | I&D Digital Repository |
| language | English |
| publishDate | 2025 |
| publisher | The Middle East Library for Economic Services |
| record_format | dspace |
| spelling | oai:dspace.id.com.eg:123456789-15692025-03-18T12:35:15Z Ministry of Finance Decree No. 115 of the Year 2023 = وزارة المالية قرار رقم 115 لسنة 2023 وزارة المالية قرار رقم 115 لسنة 2023 The Middle East Library for Economic Services Ministry of Finance VAT Tax Law English & Arabic Article 1: In applying the provisions of article (4/2) of the Executive Regulations of the Value-Added Tax Law, referred to, the Value Added tax rate shall be (5%) on machinery and equipment, including the production lines purchased from the local market or imported from abroad, for use in the activity of producing a commodity or rendering a service, according to the following rules and procedures: Article 2: If the machinery, equipment or production lines prescribed by the first article of this decree are imported for use in the industrial production, the payment of the value-added tax due thereon shall be suspended in accordance with the provisions and rules prescribed by Article (28-Bis) of the value-added tax Law referred to, and Article (34 bis) of its executive regulations. Article 3: The value-added tax due on the machinery, equipment and production lines, that are received disassembled or in separate shipments and which the competent customs is not able - upon receiving them - to verify whether they represent a machine or equipment or production line, shall be collected at the rate of (14%). In that case the tax shall be paid as a trust amount, provided that the necessary tax settlements shall be made after the installation and inspection, by a joint committee of the Egyptian Tax Authority and the Customs Authority, to verify that what was received disassembled or in separate shipments represent a machinery or equipment or production line, and submission of a letter by the competent technical entity (the General Authority for investment – the competent governmental entity - … etc.) stating that the content of invoices previously covered by the payment of tax at the rate of 14% as a trust represents a machinery, equipment, or production line that has been installed and used in the activity of industrial production or production of a commodity (other than industrial production), or rendering a service. The tax settlements shall be made according to the following: 2025-03-18T11:51:29Z 2025-03-18T11:51:29Z 2023-03-02 Other http://dspace.id.com.eg/handle/123456789/1569 en application/pdf application/pdf The Middle East Library for Economic Services |
| spellingShingle | Ministry of Finance VAT Tax Law The Middle East Library for Economic Services Ministry of Finance Decree No. 115 of the Year 2023 = وزارة المالية قرار رقم 115 لسنة 2023 |
| title | Ministry of Finance Decree No. 115 of the Year 2023 = وزارة المالية قرار رقم 115 لسنة 2023 |
| title_full | Ministry of Finance Decree No. 115 of the Year 2023 = وزارة المالية قرار رقم 115 لسنة 2023 |
| title_fullStr | Ministry of Finance Decree No. 115 of the Year 2023 = وزارة المالية قرار رقم 115 لسنة 2023 |
| title_full_unstemmed | Ministry of Finance Decree No. 115 of the Year 2023 = وزارة المالية قرار رقم 115 لسنة 2023 |
| title_short | Ministry of Finance Decree No. 115 of the Year 2023 = وزارة المالية قرار رقم 115 لسنة 2023 |
| title_sort | ministry of finance decree no 115 of the year 2023 وزارة المالية قرار رقم 115 لسنة 2023 |
| topic | Ministry of Finance VAT Tax Law |
| url | http://dspace.id.com.eg/handle/123456789/1569 |
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