New Tax facilitation Law No. 5 of 2025

Article 2

1-it is not allowed to calculate income, value added, stamps or development fees for non-registrants before the date of the law

2-the date of the act is the date of the start of the activity, provided that the application was submitted 3 months ago and no actions were taken by the US Citizenship and Immigration Services

Article 3

The right to submit declarations that have not been submitted even before the date of the law or amended declarations without payment of delay, additional tax or penalties

Article 4

1 - those who have been examined estimated for the periods before 1/1/2020 to pay a tax of 30% of the tax due from the declaration without prejudice to the declaration tax .

2-or payment of a tax equivalent to the last tax of a previous agreement plus 40%, in case of failure to file returns or filing returns without tax or tax losses

With tax installments, payment for delay and additional on 4 quarterly installments from the date of notification of the payment form

Article 5

Those who have been checked for periods before 1/1/2020, a request to end the dispute is submitted in exchange for payment of 100 % of the original tax within 3 months of submitting the application in exchange for exceeding 100% of the delay or additional tax

Article 6

An application must be submitted to the USCIS within 3 months from the date of the law to benefit from it

Article 7

Real estate transactions or securities transactions that are not listed on the stock exchange and does not practice any other activities have the right to accounting and exceed 100% of the payment for delay in exchange for tax payment within 6 months

To watch a video explaining the law