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The document is a comprehensive guide on tax accounting for individuals in Egypt, authored by Assoc. Prof. Dr. Aly Mogahed Ahmed Alsayed. It covers the history, provisions, and characteristics of the Egyptian income tax laws, particularly focusing on Law 91/2005, which governs the taxation of natural persons. The book details various sources of income subject to tax, taxpayer obligations, and the evolution of tax legislation in Egypt.

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EN