The Egyptian Tax Authority has published a copy of the recently approved Law No. 5 of 2025, which entered into force on 13 February 2025. The law introduces several measures aimed at encouraging tax compliance and facilitating the settlement of tax disputes, offering various incentives for taxpayers to rectify past omissions and resolve outstanding issues. The main measures are summarized as follows: Tax Relief to Promote Taxpayer Registration The Law provides that no tax obligations will be imposed on unregistered taxpayers for periods prior to 13 February 2025, which is considered their activity commencement date. This covers corporate income tax,...