Decree No. 6850 of 14/08/ 2020 (hereinafter) exempted donations and foreign aid provided to public administrations and institutions, municipalities, the federation of municipalities and other persons of public law, associations, organizations and religious communities, by external organizations, by virtue of a letter issued by the High Relief Commission (الهيئة العليا للإغاثة), from:
- All fees, especially the fiscal stamp duty and customs fees, including the minimum customs, financial and port fees, and the fee imposed by virtue of Article 59 of Law No. 144 dated 31/07/2019 (General Budget Law and annexed Budgets for 2019)
- VAT ( Value AddedTax) on import transactions and operations related to these donations and aids.
Besides, the said Decree exempted, with the right to deduct, money delivery operations and services which are subject, by nature, to the value added tax, provided by natural or legal persons, to the benefit of these administrations, public institutions, municipalities, federations of municipalities and other persons of public law, associations, organizations and religious communities, in execution of these donations and aid.
This Decree shall be applied to the donations and aid that are granted as of 04/08/2020 until 03/08/2021, and the implementing provisions shall be determined, if necessary, by decision of the Minister of Finance.