Circular of the GTA President No. 14 of 2019

After perusal of Law No. 24 of 2018 promulgating the Income Tax Law, in particular, Article 3 thereof;

The Income Tax Law promulgated by Law No. 21 of 2009 and its Executive Regulations promulgated by the Minister of Economy and Finance Decision No. 10 of 2011;

Law No. 7 of 2019 on the Protection of the Arabic Language;

and the circulars and decisions applicable within the framework of the competencies of the General Tax Authority; and with regard to the implementation of the provisions of the Income Tax Law promulgated by Law No. 24 of 2018;