Law 111 of 1980
Article 94 of the Stamp Tax Law
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From 1 June 1980 to 1 July 2006
يستحق على زيادة رأس مال الشركات ضريبة نوعية كالآتى :
(أ) عشرون جنيها بالنسبة للشركة المساهمة .
(ب) عشرة جنيهات بالنسبة لشركة التوصية بالأسهم والشركة ذات المسئولية المحدودة .
وتتحمل الشركة بهذه الضريبة .
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