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12 December 2024

Egypt issues law reintroducing tax dispute resolution provisions

  • A new law in Egypt reintroduces the mechanism for allowing taxpayers to submit tax dispute resolution requests to the Dispute Resolution Committee.
  • The Dispute Resolution Committee will continue to address any pending tax dispute requests and accept new tax dispute requests until 30 June 2025.
  • Taxpayers should assess the impact of the new law, effective 4 December 2024, to take timely and appropriate actions on any tax disputes.
 

Executive summary

On 3 December 2024, the Egyptian Parliament issued Law No. 160 of 2024 (Law), reintroducing the provisions and procedures outlined in Law No. 79 of 2016 (and its amendments) for handling tax disputes through the Dispute Resolution Committee (DRC).

Effective 4 December 2024, the Law provides that pending tax disputes will continue to be addressed and taxpayers may submit new tax dispute requests to the DRC until 30 June 2025.

Detailed discussion

Background

Law No. 79 of 2016 (and its amendments) introduced a mechanism that allowed taxpayers to submit tax disputes to the DRC for the recommended resolution.

The new Law No. 160 of 2024 reintroduces the mechanism of the DRC to expedite dispute resolution and address the backlog within the stated period.

Key elements of the Law

  • Retention of the DRC's role: The DRC will continue to operate on pending cases and accept new dispute requests until 30 June 2025.
  • Scope of disputes: Similar to Law No. 79 of 2016 (and its amendments), the Law covers tax and customs disputes arising at courts and appeal-committee levels between the Egyptian Tax Authority and the taxpayers.
  • Enforcement date: The Law is effective from 4 December 2024.

Implications

Taxpayers should evaluate whether they can apply the Law's provisions to settle their tax disputes by approaching the DRC.

* * * * * * * * * *
Contact Information

For additional information concerning this Alert, please contact:

Ernst & Young Egypt, Cairo

Ernst & Young LLP (United States), Middle East Tax Desk, New York

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2024-2273

 
 

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