Reducing tax paperwork… and these groups are concerned with electronic declarations!

An exception to filing 2025 declarations on paper and the continuation of paper declarations temporarily
New procedures to ease movement and enable taxpayers to perform their obligations remotely

The tax authorities ordered the effective end of the paper declaration for categories of taxpayers, after the electronic declaration became mandatory for those subject to the real profit system and the simplified system for non-commercial professions. It also opened for the first time the possibility of paying taxes and fees remotely to taxpayers affiliated with tax centres, neighborhood centers and inspectorates, regardless of the tax system to which they are subject.
In a remarkable paradox, the tax administration exceptionally authorized the filing of declarations related to the year 2025 in paper form, despite the approval of the mandatory electronic declaration, pending the completion of the technical aspects that allow the actual implementation of this shift towards digitization, while maintaining the mandatory electronic declaration for the subscription of declaration series 6 No. 50.
According to an instruction issued by the General Directorate of Taxes on May 6, 2026, numbered 31/2026, signed by the head of the Department of Tax Administration and Collection and Modernization of the Professional Tax System, and reviewed by Al-Shorouk, the Tax Administration began implementing new procedures related to the methods of declaring and paying taxes and fees, in implementation of the provisions of Article 111 of Law No. 25-17 of 23 Jumada. Second No. 1447 corresponding to December 14, 2025, including the Finance Law of 2026.
The instruction explained that the amendments included under Article 111 of the Finance Law of 2026 to the provisions of Article 67 of the Finance Law of 2017 fall within the framework of generalizing the “Your Taxes” system to all operational tax authorities, including tax centres, neighborhood tax centres, inspectorates and tax collectors, with the aim of enabling taxpayers affiliated with these authorities to perform their tax obligations remotely, in a step that falls within the process of modernizing tax administration and simplifying Procedures.
The General Directorate of Taxes indicated that the tax legislation in force until December 31, 2025 did not provide for the performance of tax obligations by electronic means except for taxpayers affiliated with the Directorate of Large Enterprises, in accordance with the provisions of Article 169 bis 1 of the Tax Procedures Law.
Regarding the methods of declaration, the instruction confirmed that the obligation to file tax declarations by electronic means has been expanded to include taxpayers affiliated with tax centers and inspectorates and those subject to the real profit system and the simplified system for non-commercial professions. Accordingly, those concerned must file Declaration Series 6 No. 50, the annual declarations of results “Ta” No. 6-11 and its appendices No. 6-2, the non-commercial profits declaration No. 6-13, and customer statement No. 3-6, in addition to the annual salary and wages declaration No. 29-6, via electronic means.
As for taxpayers subject to the single lump sum tax system, the document clarified that they can perform their declaration obligations via electronic means, but this procedure remains optional at the present time, allowing them to continue filing declarations according to the established methods.
Regarding payment methods, the instruction stipulated the possibility of paying taxes and fees due via electronic payment or remote payment for taxpayers affiliated with tax centers and neighboring tax centers and inspectorates, regardless of the tax system to which they are subject, while maintaining the optional nature of this procedure at the current stage.
The General Directorate of Taxes also revealed that, pending the completion of the work undertaken by its technical and functional teams in order to actually implement the method that allows the performance of declaration obligations electronically, a license has been granted, as an exception, to tax taxpayers concerned to file declarations related to the year 2025 in paper form, based on Instruction No. 46/2026 dated April 19, 2026, while emphasizing in return that the mandatory electronic declaration remains in place for To subscribe for Permit Series 6 No. 50.
At the conclusion of the instruction, the General Directorate of Taxes stressed the need to ensure the actual implementation of these new procedures, while removing any difficulties that may obstruct their implementation in the field in order to address them in a timely manner.