The ETA clarified that August 12, 2025, is the final deadline to apply for tax dispute settlements for tax periods prior to January 1, 2020, in accordance with Law No. 5 of 2025.
August 12 also marks the last opportunity to submit requests
for tax assessment and pay due taxes on real estate dispositions or
transactions involving unlisted securities that occurred within five years
prior to the enactment of Law No. 5 of 2025, and file original or amended tax
declarations for the following periods: Income tax from 2020 through 2023, and Value
Added Tax (VAT) from 2020 through 2024.
The ETA further noted that the integrated tax system for
projects with an annual turnover not exceeding EGP 20 million, established
under Law No. 6 of 2025, becomes effective from the date a taxpayer submits an
application to join and be assessed under it. This law offers beneficiaries
several advantages, including tax amnesty for periods prior to joining,
provided the application is submitted by August 12.
The ETA stated that these tax facilities are part of the state's efforts to alleviate burdens on taxpayers, encourage voluntary compliance, integrate the informal economy into the formal system, and achieve tax justice. It urged taxpayers to take advantage of these opportunities by applying promptly before the deadlines expire.