{"id":7205,"date":"2020-10-27T00:25:58","date_gmt":"2020-10-26T22:25:58","guid":{"rendered":"https:\/\/hlk-ca.com\/?p=7205"},"modified":"2020-12-04T10:01:07","modified_gmt":"2020-12-04T08:01:07","slug":"summary-of-the-most-important-provisions-of-the-unified-tax-procedures-law-no-206","status":"publish","type":"post","link":"https:\/\/hlk-ca.com\/ar\/summary-of-the-most-important-provisions-of-the-unified-tax-procedures-law-no-206\/","title":{"rendered":"Summary of the important provisions of the Unified Tax Procedures Law No. 206 for the year 2020"},"content":{"rendered":"
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Summary of the important provisions of the Unified Tax Procedures Law No. 206 for the year 2020.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Summary of the most important provisions of the Unified Tax Procedures Law No. 206 dated October 19, 2020<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\u0645\u0644\u062e\u0635 \u0644\u0627\u0647\u0645 \u0645\u0627 \u0648\u0631\u062f \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0647 \u0627\u0644\u0645\u0648\u062d\u062f \u0631\u0642\u0645 206 \u0628\u062a\u0627\u0631\u064a\u062e 19 \u0627\u0643\u062a\u0648\u0628\u0631 2020<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Concerning Tax Payers subject to value-added tax<\/strong><\/p>\n

The deadline for submitting value-added declarations has been amended to become 30 days only, that is, to the end of the next month only, instead of 60 days.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u00a0<\/strong><\/p>\n

\u062a\u0645 \u062a\u0639\u062f\u064a\u0644 \u0645\u0647\u0644\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0646\u0635\u0628\u062d 30 \u064a\u0648\u0645\u0627 \u0641\u0642\u0637 \u0627\u064a \u0644\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0642\u0637 \u0628\u062f\u0644 \u0645\u0646 60 \u064a\u0648\u0645.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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With regard to salary tax<\/strong><\/p>\n

All taxpayers who record salaries in the tax return, whether employees are insured or not. A quarterly return must be submitted by the taxpayer in January, April, July, and October of each year.<\/p>\n

NB<\/strong>: It has not been decided yet whether the declaration will be submitted by all the taxpayers or only by all the taxpayers who report salaries in their tax return.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a<\/strong><\/p>\n

\u0639\u0644\u0649 \u0643\u0627\u0641\u0647 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u0627\u062b\u0628\u0627\u062a \u0645\u0631\u062a\u0628\u0627\u062a \u0641\u0649 \u0627\u0644\u0627\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0649 \u0633\u0648\u0627\u0621 \u062a\u0645 \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0639\u0644\u064a\u0647\u0645 \u0627\u0645 \u0644\u0627 \u062d\u064a\u062b \u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0627\u0642\u0631\u0627\u0631 \u0631\u0628\u0639 \u0633\u0646\u0648\u0649 \u0644\u0644\u0645\u0627\u0645\u0648\u0631\u064a\u0647 \u0641\u0649 \u064a\u0646\u0627\u064a\u0631 \u0648 \u0627\u0628\u0631\u064a\u0644 \u0648 \u064a\u0648\u0644\u064a\u0648 \u0648 \u0627\u0643\u062a\u0648\u0628\u0631 \u0645\u0646 \u0643\u0644 \u0639\u0627\u0645.<\/p>\n

\u0645\u0644\u062d\u0648\u0638\u0647 <\/strong>: \u0644\u0645 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0627\u0630\u0627 \u0643\u0627\u0646 \u0633\u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0642\u0631\u0627\u0631 \u0644\u0643\u0627\u0641\u0647 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0627\u0645 \u0644\u0644\u0645\u0648\u0644\u064a\u0646 \u0627\u0644\u0645\u062b\u0628\u062a \u0628\u0627\u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0645 \u0645\u0631\u062a\u0628\u0627\u062a \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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With regard to fines<\/strong><\/p>\n

In the event of delay in submitting the return and paying the tax due within sixty days, he is punished with a fine of three thousand to fifty thousand EGP, and in the event of delay more than sixty days he is punished with a fine of five thousand pounds up to two hundred thousand EGP.<\/p>\n

Along with the tax and other amounts due (extra tax -fee for the delay), the stipulated penalty will be doubled in case the crime is repeated within three years.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u063a\u0631\u0627\u0645\u0627\u062a<\/strong><\/p>\n

\u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u0627\u062e\u0631 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0642\u0631\u0627\u0631 \u0648\u0627\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062e\u0644\u0627\u0644 \u0633\u062a\u064a\u0646 \u064a\u0648\u0645\u0627 \u064a\u0639\u0627\u0642\u0628 \u0628\u063a\u0631\u0627\u0645\u0629 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0627\u0641 \u062c\u0646\u064a\u0647 \u0627\u0644\u0649 \u062e\u0645\u0633\u064a\u0646 \u0627\u0644\u0641 \u0648 \u0641\u0649 \u062d\u0627\u0644\u0647 \u062a\u062c\u0627\u0648\u0632\u0627\u0644 \u0627\u0644\u0633\u062a\u064a\u0646 \u064a\u0648\u0645 \u064a\u0639\u0627\u0642\u0628 \u0628\u063a\u0631\u0627\u0645\u0647 \u0645\u0646 \u062e\u0645\u0633\u0647 \u0627\u0644\u0627\u0641 \u062c\u0646\u064a\u0647 \u062a\u0635\u0644 \u0627\u0644\u0649 \u0645\u0627\u062a\u064a \u0627\u0644\u0641 \u062c\u0646\u064a\u0647.<\/p>\n

\u0641\u0636\u0644\u0627 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0627\u062e\u0631\u0649 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 (\u0636 \u0627\u0636\u0627\u0641\u064a\u0629_\u0645\u0642\u0627\u0628\u0644 \u062a\u0627\u062e\u064a\u0631) \u0648 \u062a\u0636\u0627\u0639\u0641 \u0627\u0644\u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0643\u0631\u0627\u0631 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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With regard to amending the taxpayer data<\/strong><\/p>\n

Not to inform the Tax Authority of any changes or modifications in the taxpayer or entity data, or rent new stores or branches within 30 days, a fine of 20,000 EGP, and up to 100,000 EGP.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062a\u0639\u062f\u064a\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0645\u0648\u0644<\/strong><\/p>\n

\u0639\u062f\u0645 \u0627\u0628\u0644\u0627\u063a \u0645\u0635\u0644\u062d\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0627\u0649 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0648 \u062a\u0639\u062f\u064a\u0644 \u0641\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0645\u0648\u0644 \u0627\u0648 \u0627\u0644\u0634\u0631\u0643\u0647 \u0627\u0648 \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0645\u062e\u0627\u0632\u0646 \u0627\u0648 \u0641\u0631\u0648\u0639 \u062c\u062f\u064a\u062f\u0647 \u062e\u0644\u0627\u0644 30 \u064a\u0648\u0645 \u063a\u0631\u0627\u0645\u0647 \u0645\u0646 20,000 \u062c\u0645 \u0648 \u062a\u0635\u0644 \u0627\u0644\u0649 100,000\u062c\u0645\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Concerning bookkeeping<\/strong><\/p>\n

The commitment of any funder whose annual turnover exceeds 500,000<\/strong> EGP to the necessity of maintaining proper books.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0627\u0645\u0633\u0627\u0644\u0643 \u0627\u0644\u062f\u0641\u0627\u062a\u0631<\/strong><\/p>\n

\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0649 \u0645\u0645\u0648\u0644 \u064a\u0632\u064a\u062f \u0631\u0642\u0645 \u0627\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0646\u0648\u064a \u0639\u0646 500,000 \u062c\u0645 \u0628\u0636\u0631\u0648\u0631\u0629 \u0627\u0645\u0633\u0627\u0643 \u062f\u0641\u0627\u062a\u0631 \u0645\u0646\u062a\u0636\u0645\u0629<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Main items in a tax invoice form “Important”<\/strong><\/p>\n

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  1. Name of the taxpayer.<\/li>\n
  2. The taxpayer’s address.<\/li>\n
  3. Tax registration number or national number ID in case there is no registration number.<\/li>\n<\/ol>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t<\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\tClick here<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    Summary of the important provisions of the Unified Tax Procedures Law No. 206 for the year 2020. Summary of the most important provisions of the Unified Tax Procedures Law No. 206 dated October 19, 2020 \u0645\u0644\u062e\u0635 \u0644\u0627\u0647\u0645 \u0645\u0627 \u0648\u0631\u062f \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0647 \u0627\u0644\u0645\u0648\u062d\u062f \u0631\u0642\u0645 206 \u0628\u062a\u0627\u0631\u064a\u062e 19 \u0627\u0643\u062a\u0648\u0628\u0631 2020 Concerning Tax Payers subject to value-added<\/p>","protected":false},"author":1,"featured_media":6829,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[115],"tags":[],"class_list":["post-7205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general"],"_links":{"self":[{"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/posts\/7205","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/comments?post=7205"}],"version-history":[{"count":5,"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/posts\/7205\/revisions"}],"predecessor-version":[{"id":7235,"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/posts\/7205\/revisions\/7235"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/media\/6829"}],"wp:attachment":[{"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/media?parent=7205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/categories?post=7205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hlk-ca.com\/ar\/wp-json\/wp\/v2\/tags?post=7205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}