Law 91 of 2005
Article 18 of the Income Tax Law
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From 10 June 2005 to 29 July 2026
يصدر بقواعد وأسس المحاسبة الضريبية وإجراءات تحصيل الضريبة على أرباح المنشآت الصغيرة قرار من الوزير ، وبما لا يتعارض مع أحكام قانون تنمية المنشآت الصغيرة الصادر بالقانون رقم ١٤١ لسنة ٢٠٠٤ ، وذلك بما يتفق مع طبيعتها وييسر أسلوب معاملتها الضريبية .
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