VAT

Law of 2001

The law includes provisions on the value of the tax, discounts and exemptions, especially for free zones, as well as information on the due date.

Law NO. 113 of 1982

The law enacts the value added tax, it determines the tax rate imposed on each product and imported goods, also it has provisions on tax deduction on inputs, imposing administrative fines, and tax evasion  (The law amended many times)

Decree NO. 48 of 2018

The law enacts the value added tax, it determines the tax rate imposed on each product and imported goods, also it has provisions on tax deduction on inputs, imposing administrative fines, and tax evasion. (The law is available in English).