Key takeaways
- Most inspection disputes are documentation disputes.
- Reconcile returns to the financial statements before the inspector does.
- Respond in writing, on time and with evidence.
- Know your appeal routes and deadlines — missing one can make an assessment final.
Before the inspection
- Reconcile corporate tax, VAT and withholding returns to the audited financial statements.
- Organise supporting documents for major expenses, especially related-party charges and non-routine items.
- Review prior inspection results and recurring adjustments.
- Check e-invoicing and VAT records for consistency.
- Prepare a short file describing the business, its cycles and key accounting policies.
During the inspection
- Appoint one coordinator for all requests.
- Log every request, the date received and the response.
- Provide what is requested — clearly indexed — and nothing misleading.
- Respond in writing and keep evidence of submission.
- Discuss technical positions early rather than waiting for the assessment.
After the inspection
Review the assessment carefully against the evidence. Where you disagree, follow the objection and appeal procedures within the statutory deadlines set in the Unified Tax Procedures Law and related rules — and confirm the current deadlines for each stage.
Settlement opportunitiesEgypt has periodically introduced dispute-settlement initiatives. Assess whether current programmes apply to your open disputes.
How ASA can help
Our team includes former Egyptian Tax Authority experience. We prepare inspection files, draft responses and represent clients during discussions and objections.
This article is for general information only and does not constitute professional advice. Thresholds, rates and procedures change — please contact us or refer to the latest official sources before acting.