The tax authority has communicated changes to the filing requirements for companies starting January 2021.
Here are the changes outlined:
Quarterly Form 4
Form 4 is a quarterly document and requires the following information to be completed:
- Total gross salaries of the 3 months of the quarter
- Total taxes paid
- Total headcount.
When submitting this form, the verification number of the payroll tax payments must be included.
The deadline to submit is:
- 30 days after quarter-end.
Monthly Form 2
Form 2 is a monthly document and requires the following information to be completed:
- Total gross salaries of the month
- Total taxes
- Total headcounts of all non-socially insured employees whose income meets specific criteria instead of the entity they are socially insured with.
The deadline to submit is:
- 30 days after month-end.
Annual Form 3
Form 3 is an annual document and requires the following information to be completed:
- Total gross salaries of the year
- Total taxes
- Total headcounts of all non-socially insured employees whose income meets the reverse criteria compared to monthly Form 2.
The deadline to submit is:
- 30 days after year-end.
Annual Tax Reconciliation.
This form is an annual document.
The deadline to submit is January 31st.
Non-Compliance
Fines for late submission of the above forms:
Range from EGP5,000-EGP200,000.
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