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Egyptian Tax on Income Structure Quiz

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Questions and Answers

What does the Egyptian Tax on Individual Income (TOII) apply to?

Building tax

Real estate wealth revenues

Commercial and industrial profits

Wages, salaries, dividends, and interest (correct)

Which characteristic best describes the Tax on Individual Income (TOII)?

It is a tax applied to total net revenues from commercial or industrial activity

It is a tax specifically levied on real estate wealth revenues

It is a direct tax that cannot be shifted from one taxpayer to another (correct)

It is a tax imposed only on building tax

What does the element of income derived from sources in Egypt consist of for the Tax on Individual Income (TOII)?

Tax on juridical persons profits, salaries & the like, and building tax

Movable wealth, non-commercial revenues, and building tax

Commercial & industrial profits, real estate wealth revenues, and TOII

Salaries & the like, commercial or industrial activity, non-commercial activity, and real estate wealth (correct)

What type of income does the Tax on Individual Income (TOII) measure according to the text?

Total net income realized by individuals from different sources as one unit Signup and view all the answers

What kind of tax is the Tax on Individual Income (TOII) based on the Egyptian legislator's approach?

Personal income tax Signup and view all the answers

What is the tax imposed on the total net income of resident individuals for income earned in Egypt, as well as the income earned outside Egypt for resident individuals whose center of C&I activities or professional activities is in Egypt?

Economic Subordination Signup and view all the answers

In which cases could the taxpayer be required to calculate due tax for a period less than twelve months?

When the taxpayer starts exercising his activity during the year Signup and view all the answers

Under what condition is the taxpayer exempted from submitting the tax return?

When the source of income includes only (S&L) and REW revenues and their amounts together do not exceed L.E8.000 Signup and view all the answers

What determines the cases in which the due tax could be calculated for a period of less or more than 12 months?

Executive Regulation of Tax Law (ERTL) Signup and view all the answers

What characteristic of the tax relates to the concept of tax equity where the burden of the tax is distributed to all taxpayers according to their abilities to pay?

Progressive Tax Signup and view all the answers