The Egyptian Tax Authority has clarified the conditions for companies to retain their existing tax registration number when changing legal form, including conversion from a partnership to a capital company.
The Egyptian Tax Authority (ETA) has clarified the conditions for companies to retain their existing tax registration number when changing their legal form, including converting from a partnership to a capital company.
Under Circular No. 3 of 2026, amending Circular No. 7 of 2023, companies must apply to the competent tax office to retain their existing registration number and request an examination of their tax file.
Companies must also undertake to settle all tax liabilities relating to the period before the legal-form change, taking into account the continuation of the company’s financial liability after the change.
Once the requirements are met, the existing tax registration number may be retained in the tax system through a memorandum on the change in legal form prepared by the competent administrative unit.
The ETA also requires article 53 of Income Tax Law No. 91 of 2005 to be applied to capital gains arising from revaluation upon a change in legal form, subject to articles 61 to 64 of the Executive Regulations.
The taxpayer’s file for the period before the change must be examined within 90 days of the examination request.
