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Decree of the Minister of Finance No. 991 of 2005 Issuing the Executive Regulations of the Income Tax Law No. 91 of 2005 (as amended up to Ministerial Decree No. 296 of 2020), Egypt

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Latest Version in WIPO Lex
Year of Version 2020 Dates Issued: December 27, 2005 Type of Text Implementing Rules/Regulations Subject Matter Industrial Property Notes This consolidated version of Decree No. 991 of 2005 takes into account amendments up to Decree of the Minister of Finance No. 296 of 2020 (also called Ministerial Decree No. 296 of 2020"), which was published in the Official Gazette on June 16, 2020. Among other provisions, Article 33 under Section Two, Chapter III, Book Two of this consolidated version of Decree No. 991 of 2005 provides that intangible assets include, inter alia, intellectual property rights, which do not have tangible existence and are held for use in production for the supply of goods or services, or lease to a third party.

Available Texts Main text(s) Main text(s) Arabic قرار وزير المالية رقم (991) لسنة 2005 بإصدار اللائحة التنفيذية لقانون الضريبة على الدخل الصادر بالقانون رقم 91 لسنة 2005 (بصيغته المعدّلة حتى قرار وزير المالية رقم (296) لسنة 2020) PDF HTML
Legislation Implements (1 text(s)) Implements (1 text(s))
Income Tax Law (promulgated by Law No. 91 of 2005, and amended up to Law No. 16 of 2020) (EG077)
 Supersedes (1 text(s)) Supersedes (1 text(s))
Decree of the Minister of Finance No. 991 of 2005 Issuing the Executive Regulations of the Income Tax Law No. 91 of 2005(EG069)
 Is amended by (5 text(s)) Is amended by (5 text(s))
Decree of the Minister of Finance No. 296 of 2020 on Amendments to Some Provisions of the Executive Regulation of the Income Tax Law issued by Ministerial Decree No. 991 of 2005 (EG080)
Decree of the Minister of Finance No. 45 of 2020 on Amendments to Some Provisions of the Executive Regulations of the Income Tax Law issued by Minister of Finance Decree No. 991 of 2005 (EG072)
Decree of the Minister of Finance No. 195 of 2017 on Amendments to Some Provisions of the Executive Regulation of the Income Tax Law issued by Ministerial Decree No. 991 of 2005 (EG071)
Decree of the Minister of Finance No. 172 of 2015 on Amendments to Some Provisions of the Executive Regulation of the Income Tax Law issued by Ministerial Decree No. 991 of 2005 (EG079)
Decree of the Minister of Finance No. 771 of 2009 on Amendments to Article 76 of the Executive Regulation of the Income Tax Law issued by Ministerial Decree No. 991 of 2005 (EG078)


WIPO Lex No. EG070