ARTICLE · 04 JANUARY 2019

Tax Requirements Related To Internal Control Standards For ERP Systems

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This standard aims to segregate the duties by each employee in each job in order to avoid fraud.

EgyptTax

Egyptian Minister of Finance has issued on 8th October 2018 of new decree 542/2018 to organize and announce the internal control standards for ERP systems.

These standards have to be available under certain to let the tax authority rely on the output for ERP systems.

This has been issued matching with article (78) of Income Tax Law 91/2005 and article (13) of Value Added Tax Law (VAT) 67/2016, and its executive regulation, the tax authority has the right to perform ERP systems inspection to ensure the standard quality of the ERP systems.

This table represents the 12 standards mentioned and divided into three groups:

Category

No. of standard

Name of standard

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