At AFC – AL Ashmawy Financial Consulting, we believe that the strongest defense against a tax examination is proactive compliance. Our objective is not simply to respond to tax audits, but to help clients establish a robust tax governance framework built upon accuracy, transparency, proper documentation, and full compliance with applicable tax legislation.
Drawing upon extensive practical experience across a wide range of tax examinations, our professionals assist clients in identifying potential tax exposures, correcting compliance deficiencies, strengthening supporting documentation, and representing them throughout every stage of the examination process before the Egyptian Tax Authority (ETA).
Our services are delivered in accordance with the Egyptian Income Tax Law No. 91 of 2005, the Unified Tax Procedures Law No. 206 of 2020, the Value Added Tax Law No. 67 of 2016, together with the Executive Regulations, ETA instructions, and other applicable tax legislation, ensuring that our clients remain fully prepared and protected throughout the examination process.
Types of Tax Examinations
Income Tax Examination
We review corporate income tax returns, financial statements, tax reconciliations, deductible expenses, taxable revenues, and supporting documentation to assess compliance with the Egyptian Income Tax Law No. 91 of 2005. Our professionals prepare comprehensive tax defense files, identify potential areas of exposure, and represent clients throughout the examination process while working to minimize tax adjustments and disputes.
Payroll Tax Examination
Payroll tax examinations focus on verifying the correct calculation, withholding, reporting, and remittance of payroll taxes relating to salaries, wages, bonuses, and employee benefits. Our specialists review payroll records, employment contracts, annual payroll reconciliations, employee benefit schemes, and tax calculations to ensure full compliance with the relevant provisions of the Egyptian Income Tax Law while reducing the risk of additional assessments and penalties.
Withholding Tax Examination
This examination evaluates whether withholding tax obligations have been correctly applied to payments made to suppliers, contractors, and service providers. We review withholding tax calculations, tax forms, payment records, statutory filing requirements, and supporting documentation to ensure compliance with the applicable provisions of the Egyptian tax legislation and minimize potential financial exposure.
Stamp Tax Examination
Stamp tax examinations involve reviewing contracts, agreements, financial transactions, and taxable instruments to ensure the proper calculation and payment of stamp tax in accordance with Stamp Tax Law No. 111 of 1980 and its amendments. Our team evaluates potential liabilities, identifies compliance gaps, and provides practical recommendations to mitigate future tax risks.
Value Added Tax (VAT) Examination
VAT examinations include a comprehensive review of VAT returns, tax invoices, input tax deductions, output tax calculations, refund claims, and compliance with electronic invoicing and electronic receipt requirements. We assist clients in ensuring compliance with the Value Added Tax Law No. 67 of 2016, reducing VAT risks, resolving technical issues, and supporting them throughout the examination process before the Egyptian Tax Authority.
The Value We Deliver
Our role extends far beyond responding to tax examinations after they begin.
We help organizations build a strong tax compliance environment before an examination occurs by identifying risks early, strengthening internal controls, improving documentation, and preparing comprehensive tax defense files supported by technical expertise and practical experience.
At AFC, we view every tax examination as an opportunity to protect our clients' interests, reinforce compliance, strengthen stakeholder confidence, and safeguard long-term business success through strategic tax risk management and professional representation.