Article 1:
The General Sales Tax shall be governed by the provisions of the attached Law.
Article 2:
Law No (133) of the year 1981 on Consumption Tax shall hereby be repealed. Also
any other provision(s) inconsistent with the provisions herein shall be repealed.
Article 3:
The name " Consumption Tax Department" shall, wherever stated in the applicable
laws, decrees and regulations be replaced by the name "Sales Tax Department".
Article 4:
The provisions of this Law shall not prejudice the exemptions established by the
agreements concluded between the Egyptian Government and foreign countries or international
and regional organizations,or by virtue of petroleum and mining agreements.
Article 5:
This Law shall be published in the Official Gazette and shall come into force as
of the next day of publication. The Minister of Finance shall, within one month
of enforcement, issue the executive regulations hereof. This Law shall receive the
seal of the State and shall come into force as one of the State Laws. The Presidency
of the Republic on 13 th of. Shawal , 1411 AH corresponding, 28 th of. April, 1991.