The Egyptian Tax Authority (ETA) has urged taxpayers to apply withholding tax to their purchases. The reminder is in line with Article 59 of Income Tax Law No. 91 of 2005, which stipulates that tax authorities may directly email or WhatsApp certain taxpayers to apply withholding tax rates to their purchases. The taxpayer should present the following documents when visiting the tax authority:
- tax identification number;
- commercial Register;
- company agreement (single company);
- corporate agreement;
- proof of ownership/lease of the business premises; and
- receipt from utility company.