The term ( services of processing for a third party ) mentioned in item no.11
of table (2) attached to Sales Tax Law no. 11 of 1991 shall be explained as the
services performed to a third party using assets or equipment of service
provider, whether or not owned thereby which are operated by or under the
supervision of the services provider of workers thereof .
These services shall include all manufacturing works such as metal works;
changing the size, nature of components of materials; rental and utilization of
machinery, equipment and appliances; contracting activities relating to
construction and building; establishing and running infrastructure and
information networks; services of goods and materials transportation; works of
shipping, loading , unloading, stowing, packaging and weighing; storing by
freezing and chilling; repair, maintenance and after-sale guarantee;
installation, production and preparation of advertisement materials and
utilization of pre-equipped places .
The illustrative effect of this law shall be taken into consideration. This
law shall be published in the official gazette and shall be effective as of the
day following the publication date. This law shall receive the seal of the State
and shall be effective as one of its laws .
Promulgated at the
Presidency on Safar, 7, 1422 A.H.
April,2,2002
Hosny
Mubarak