The people’s Assembly has
passed the following law and it has been Issued:
The second and the third phases of the General Sales Tax,stated in the General Sales Tax Law promulgated by Law no.
11 of the year 1991, shall be applied as of the date of enactment of this
law
Without prejudice to registration threshold stipulated in the said law as
for manufacturers,service providers, importers
and manufacturers of Table (1) commodities attached to the said law,
registration threshold of traders shall be L.E 150.000
Taxable traders shall, in accordance with the provisions of this law, apply
to the Sales Tax Department to register their names and
data in accordance with the provisions stipulated in Article(18) of the
said law within 30 days of the application of this law and the tax shall be
collected as of the subsequent month of the end of this period.
This law shall be published in the Official Gazette and shall some into force
as of the subsequent days publication .
This law shall be receive the seal of the State's
laws.
Issued at the presidency on 1st of Rabie I,1422- 24th of May 2001
Hosni
Mubarak