“Taxes”: Allowing the opening of tax files for those engaged in e-commerce activity under the title of residence


Abdel Qader: “Bloggers” and “YouTubers” have to go to the mission, within whose scope the activity headquarters is located, to open a tax file

Reda Abdel Qader, head of the Egyptian Tax Authority, said that it has been possible to open tax files for e-commerce activity practitioners under the title of residence, with a copy of the lease or ownership contract and a recent utility receipt, within the framework of the facilities provided by the authority to e-commerce activity practitioners to register with the authority.

Abdel Qader pointed out that the Ministry of Finance is following up on the efforts of the Tax Authority to achieve tax justice by listing the tax community more accurately, especially the transactions that take place through electronic platforms, and determining who carries them out, to include the informal economy in the official system, and to claim the rights of the state’s public treasury.

Regarding the tax situation of companies engaged in e-commerce activity, he explained that with regard to income tax, all individuals or companies that engage in commercial or non-commercial activities “free professions activities” whether through electronic platforms or trade in their traditional form are subject to income tax in accordance with Law 91 of 2005 and must It must register with the authority and declare its revenues as of the date of the start of the activity.

He pointed out that everyone who engages in a commercial or non-commercial “professional” activity through social networking sites must go to the income tax office within its scope of the registration headquarters.

With regard to value-added tax, Abdel Qader said that according to Value Added Tax Law No. 67 of 2016, companies that engage in the activity of selling public goods or performing services in the general category, when their turnover reaches 500,000 pounds annually, must register for value-added tax. The collection and remittance of tax in the general category of the competent office.

He added that individuals and companies that provide professional and advisory services must register as of the date of the start of the activity, and collect and supply the value-added tax at the rate of 10%.

He explained that companies that engage in an activity to sell goods or perform services from the goods and services of the table must register as of the start date of the activity, and collect and remit the tax in the category corresponding to the sold commodity or service performed as stipulated by law.

The head of the department said that individuals who engage in content creation activity “bloggers – YouTubers” must go to the office within which the main headquarters of the activity “income” is located, to open a tax file to register with the competent income tax office.

The article “Taxes”: Allowing the opening of tax files for those engaged in e-commerce activity with the title of residency was written in Al Borsa newspaper.