Extending the deadlines for submitting permits and paying the due tax

The Minister of Finance in the caretaker government, Yousef Al-Khalil, issued a decision extending the deadlines for submitting some permits and paying the due tax. And it contains:

“The Minister of Finance,

Based on Decree No. 8376 dated 09/10/2021 (forming the government),

Based on Legislative Decree No. 144 dated 6/12/1959 and its amendments (Income Tax Law),

Based on Law No. 44 dated 11/11/2008 (Tax Procedures), especially Clause 7 of Article 9 thereof,

Based on Resolution No. 1122/1 dated 10/30/2024 (extending the deadlines for submitting all income tax-related permits for permits whose submission deadlines were extended until 10/31/2024),

Based on Resolution No. 1136/1 dated 11/05/2024 (extending the deadline for submitting the periodic declaration of value-added tax for the third quarter of 2024 and paying the related tax and refund requests submitted during the deadline for declaring this quarter and paying the related tax),

Based on Resolution No. 1137/1 dated 11/05/2024 (extending the deadline for submitting a declaration for the third semester of the year 2024 on the amounts subject to tax in Articles 41 and 42 of the Income Tax Law, which is due on those charged with income tax and on public institutions, municipalities, unions of municipalities, bodies, councils, and all public funds) and pay the tax due,

Based on the decision issued by the Constitutional Council on 12/23/2024 suspending the implementation of Law No. 328 (Law Suspending Judicial, Contractual and Legal Deadlines), which was published in the Official Gazette on 12/05/2024,

Based on Memorandum No. 2258/p. 1 dated 7/20/2020 (assigning the Director General of Real Estate Affairs, Mr. George Al Maarawi, to the duties of the General Director of Finance),

In order not to expose taxpayers to fines resulting from the suspension of Law No. 328/2024,

Based on the proposal of the acting Director General of Finance,

Decides the following:

Article One: Extending, until 01/15/2025 inclusive, the deadlines related to the following periodic permits and statements:

– Submitting the data for the first, second and third quarters of the salaries and wages tax from the year 2024 and paying the related tax.

– Submitting a declaration for the second and third quarters of the year 2024 on the amounts subject to tax in Articles 41 and 42 of the Income Tax Law and paying the tax due thereon.

Article Two: The deadline for submitting the periodic declaration for value-added tax for the third semester of 2024 and paying the related tax and for refund requests submitted during the deadline for declaring this chapter and paying the related tax is extended until January 20, 2025, inclusive.

Article Three: Extending, until 01/31/2025 inclusive, the deadlines related to the following annual permits:

– The deadline for submitting the annual declaration and paying the tax for the year 2023 for income tax taxpayers on the basis of lump-sum profits and for institutions excepted from income tax other than companies that rely on the cash system in their accounting, and the deadline for the annual declaration of amounts subject to tax in Articles 41 and 42 of the Income Tax Law.

– The deadline for submitting the annual declaration and paying the tax for the year 2023 for income tax taxpayers based on the real profit from individuals, companies of persons, and institutions excluded from income tax other than companies that adopt the accrual system in their accounting, and the deadline for the annual declaration of amounts subject to tax in Articles 41 and 42 of the Income Tax Law.

– The deadline for submitting the annual declaration and paying the tax for the year 2023, the basic deadline for which ends on 05/31/2024, including what concerns companies holding petroleum rights and companies holding operating petroleum rights, and the deadline for the annual declaration of amounts subject to tax, Articles 41 and 42 of the Income Tax Law.

– The deadline for submitting a personal declaration for the salaries and wages tax for employees and employees who work for more than one employer or who simultaneously receive a retirement pension or allocations for life, and for taxpayers subject to Part One tax who at the same time receive salaries and wages or a retirement pension or allocations for life (Form R8 ) And pay the tax due on him for the business year 2023.

The deadline for submitting the annual income tax return on salaries and wages (R5), individual annual statements (R6), and the total annual statement (R7) for the year 2023, and paying the tax if required.

– The deadline for submitting the declaration and paying the tax on the profits made by natural and legal persons as a result of the operations they carried out on the taxable banking platform stipulated in Article 93 of the General Budget Law for the year 2034.

The deadline for submitting the annual declaration and paying the tax for taxpayers who follow a special fiscal year. The deadline for submitting their annual declaration ends on 09/30/2024, on 10/31/2024, and on 11/30/2024.

Article Four: This decision shall be communicated wherever necessary and published in the Official Gazette and on the Ministry of Finance’s website.