Ministry of Finance (MoF) issued on the 2nd January 2026 the clarification Memo # 8/S1 (soft copy attached) regarding the application of the MoF decision # 647/1 dated 4/6/2024 concerning the mechanism for declaring the transactions executed on Sayrafa platform and paying the applicable tax (with tax forms attached).
Author: citylog
MoF Memo 4958/S1
dated 30 December 2025 related to the stamp duty due on invoices, receipts, credit and debit notes, for taxpayers holding a license to use a stamping machine.
MoF Notification 4957/S1
dated 30 December 2025 related to the declaration and payment of the tax due on the profits realized from operations carried on the Sayrafa platform during the years 2021, 2022 and 2023 in accordance with Article 93 of the Budget Law no. 324 dated 12 February 2024.
MoF Notification 4913/S1
dated 24 December 2025 related to taxpayers who are subject to income tax based on estimated profit.
MoF Decree #2140
Determining the mechanism of application of the provisions of Law No. 379 dated 14/12/2001 (Value added tax Law) regarding the registration and deregistration obligations of taxpayers.
MoF Decree #2139
Determining the mechanism of application of the provisions of paragraph 5 of the article 16 of Law No. 379 dated 14/12/2001 (Value added tax Law) regarding the VAT exemptions.
MoF decision #1065/1
Extension of the tax penalties reduction deadline set in the MoF decision #872/1 dated 23 October 2025 covering tax infringements starting from 16/11/2022 till the 15th February 2026.
These MoF decisions will also automatically extend the deadlines for submitting the Fixed Assets and Inventory Revaluation reports according to the Law #330 as follows:
– Revaluation reports of the years 2022, 2023 and 2024 for corporations (SAL and SARL) till the 15th January 2026.
– Revaluation reports of the year 2024 for individual taxpayers subject to real profit and partnerships till the 15th January 2026.
MoF decision #1064/1
Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2024 for partnerships, sole proprietorships, individual taxpayers subject to income tax based on the real profit and institutions which are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 15th January 2026.
MoF decision #1063/1
Extension of the deadline for the filing and the payment of the Corporate Income Tax, the related Ultimate Beneficiary Owner (UBO) and the yearly non-resident tax (Form G5) declarations of the fiscal years 2023 and 2024 for Corporations (SAL and SARL) till the 15th January 2026.
Gap Law – Preliminary remarks by Karim Daher
Karim Daher’s latest article, also published in Al Joumhouria newspaper about the draft bill on the Gap Law submitted to the Council of Ministers. This article provides a preliminary general assessment of the draft law, highlighting progress made compared to previous versions, as well as major shortcomings, especially regarding fairness and accountability for those responsible for the unprecedented collapse. It also offers a preliminary and concise legal analysis of certain provisions of the draft law.