Background

A claimant objected to the tax mission's estimation of his commercial activity's net profits and the dispute was referred to the committee of appeals. The committee decided to decrease the estimations and the claimant filed a case to appeal the decision.

The court ruled that the decision be dismissed.

The tax mission appealed and the appeal court upheld the ruling.

The tax mission appealed by cassation.

Decision

Before the cassation court the tax mission argued that the ruling had erred in the application of law as the law stipulates that form No. 18 should not be dismissed if it omits some details as form No. 19 is the main basis for revealing tax assessment components.

The court held that this argument was valid as Article 41 of Egypt Law No. 157/1981 does not permit the tax payer to appeal a ruling when form No. 18 omits some details.

The court therefore repealed the ruling.