Income tax of natural persons / Edited by Said Abd El-Moniem.

CH 1: Framework of tax -- Scope of tax -- tax period -- tax accrual -- taxable income -- general exemption -- tax rates -- tax payable -- tax treatment -- tax return -- tax withheld at source -- CH 2: Salaries & the like -- Nature of revenue -- conditions for levying tax -- Scope of tax -- Amounts paid to chairman and members of boards of directors -- taxable revenues -- accumulated salaries and wages -- prescribed tax exemptions -- determination of taxable net revenue -- calculation of tax due per mouth -- tax settlement -- lump tax -- wages of daily workers -- wages of daily workers -- obligations for employer -- procedures for objections tax -- CH 3: Revenues of Non-Commercial professions -- nature of Revenue -- taxable Revenues -- conditions for levying tax -- determination of taxable net Revenue -- deduction prescribed to meet losses brought forward --prescribed tax exemptions -- deduction to account of tax -- collection to account of tax -- penalties for violating rulings of deduction and collection of account of tax -- CH 4: Revenues of real estate wealth -- nature of Revenue -- taxable Revenues -- Revenues of alienation of realities -- deduction of taxes realties -- CH 5: Revenues of commercial & industrial activity -- nature of Revenue -- conditions for levying tax -- taxable revenues -- prescribed tax exemptions -- accounting profit & taxable profit -- determination of tax base -- determination of taxable revenues -- determination of deductible costs -- not - deductible cost -- losses carried forward -- long term contracts -- determination transactions on the basis of neutral price -- CH 6 obligation of taxpayers -- tax notifications -- tax card -- books and records -- annual tax return -- advance payments -- collection to account of tax -- CH 7: Tax assessment -- types of tax assessment -- appeal on tax assessment -- correct the final assessment.