Tax Lawyer in Egypt

There is a fundamental difference between a tax accountant and a Tax Lawyer in Egypt. While an accountant prepares your books and filings, a tax lawyer defends you when those filings are challenged, when disputes arise, or when criminal charges for tax evasion are levied.

The Legal Battleground of Taxation

The relationship between the taxpayer and the Egyptian Tax Authority (ETA) is governed by strict laws, most notably the Unified Tax Procedures Law No. 206 of 2020. This law has tightened the grip on compliance and introduced severe penalties. A tax lawyer is your shield in this environment.

1. Challenging Arbitrary Assessments (Namozag 19)

One of the most common issues companies face is the "Estimated Assessment." This happens when the Tax Authority rejects the company's books and estimates the profit arbitrarily, often resulting in inflated tax bills.

A tax lawyer's role here is procedural and legal:

• Filing an objection within the strict legal deadline (30 days).
• Representing the client before the Internal Committee.
• Escalating the matter to the Appeal Committee if the Internal Committee's decision is unsatisfactory.

Crucially, the lawyer frames the argument based on legal precedents and defects in the Authority's inspection procedures, not just on accounting numbers.

2. Tax Evasion Defense

This is the most critical area where a lawyer is indispensable. Tax evasion is classified as a crime involving "moral turpitude" and can lead to imprisonment. Charges can arise from:

• Concealing revenue.
• Submitting false documents.
• Failing to register for VAT.

In these cases, the battle moves from the Tax Authority to the Criminal Court. A tax lawyer drafts the criminal defense, challenging the evidence presented by the prosecution, questioning the intent (mens rea), and proving procedural invalidity in the referral to court.

3. Litigation in State Council Courts

When administrative remedies (Appeal Committees) fail, the dispute moves to the State Council (Maglis El Dawla). Administrative litigation requires a specialized lawyer who understands public law. We challenge the administrative decision itself, seeking its annulment based on misapplication of the law or abuse of power.

Understanding the New Digital Systems

The implementation of the e-invoice and e-receipt systems has created new legal liabilities. Non-compliance is no longer just a fine; it can stop business operations. We advise clients on the legal implications of these digital transformations and represent them in cases where technical errors are misconstrued as evasion attempts.