Law 111 of 1980
Article 102 of the Stamp Tax Law
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Since 1 June 1980
تستحق ضريبة نوعية مقدارها خمسمائة مليم على كل اقرار ذمة أو ثروة مالية يقدم تنفيذا لأحكام القانون رقم ٦٢ لسنة ١٩٧٥ في شأن الكسب غير المشروع ، والقانون رقم ٤٦ لسنة ١٩٧٨ في شأن تحقيق العدالة الضريبية .
ويتحمل الضريبة مقدم الاقرار .
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