ARTICLE · 24 MARCH 2024

TP Documentation In Egypt: A Guide To Ministerial Resolution

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In the bid of to simplify compliance procedures and foster a more conducive business environment, the Egyptian Tax Authority (ETA) has recently introduced significant updates...

EgyptTax

In the bid of to simplify compliance procedures and foster a more conducive business environment, the Egyptian Tax Authority (ETA) has recently introduced significant updates to the Transfer Pricing (TP) regulations. Ministerial Resolution No. 52 of 2024 raises the materiality threshold for TP documentation, while Transaction Pricing Explanatory Guide No. 78 of 2023 offers crucial clarifications on compliance requirements. These adjustments represent a positive stride towards easing tax obligations for companies involved in cross-border or local transactions within Egypt.

The notable increase from EGP 8 million to EGP 15 million in the materiality threshold under Ministerial Resolution No. 52 of 2024 acknowledges the importance of balancing a fair tax environment with reduced administrative burdens on taxpayers. By elevating the threshold, the ETA aims to provide companies with clearer guidelines and greater flexibility in fulfilling TP documentation requirements.

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