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You can find the official texts for the law and its accounting bases on the following authoritative platforms:

Introduced the modern concept of PE in Egyptian tax law, defining how foreign entities are taxed on income sourced within Egypt. Statute of Limitations and Compliance

The 2005 law established specific rules for how "taxable income" is calculated, moving away from subjective estimates to documented accounting: You can find the official texts for the

The general statute of limitations for the tax authority to audit or claim taxes is five years , extending to six years in cases of suspected tax evasion.

To be deductible, expenses must be real, documented (with some exceptions for customary costs), and essential to the business activity. Provides a professional English Translation of Law No

Provides a professional English Translation of Law No. 91 of 2005 which includes the primary structural rules for accounting bases.

The document you are looking for refers to the or specific Tax Accounting Agreements issued under Egypt's Income Tax Law No. 91 of 2005 . This law revolutionized the Egyptian tax system by introducing a unified tax and standardizing accounting bases for commercial and industrial activities. Where to Download the PDF 91 of 2005

Taxable profit is based on gross profit minus all "necessary" costs and expenses.