Law 111 of 1980
Article 87 of the Stamp Tax Law
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Date not confirmed · by Law 11/1995
Since 1 June 1980
تستحق الضريبة بالنسبة للشركات التى تؤسس أو تزيد رأس مالها بعد أول يناير بنسبة المدة الباقية من السنة مع عدم حساب كسور الشهر .
وتؤدى الضريبة الى مصلحة الضرائب خلال الخمسة عشر يوما التالية لتأسيس الشركة أو الاكتتاب في زيادة رأس المال .
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