1Based on Egyptian tax law for employees, how should the taxpayer's share of profits distributed according to the law be treated in a tax settlement?
2An employee receives an annual interest-free loan of 50,000 LE. The total salaries received by the employee in the 6 months preceding the loan was 30,000 LE. What is the taxable in-kind benefit associated with this loan?
3According to the rules for non-commercial professions (e.g., an engineering office), which of the following statements are correct regarding the deductibility of donations?
4If a professional uses their car for both personal and professional purposes, what is the specific percentage of car operating expenses allowed as a deductible expense under Egyptian tax law?
5A constructor purchased 500 m2 of land at 2,000 LE per m2 and spent 2,000,000 LE on construction to build a 10-floor building. What is the total cost of building and constructing the property before administrative expenses?
6In a long-term contract with a total value of 10,000,000 LE and an estimated cost of 8,000,000 LE, what is the taxable profit for the first year if the percentage of completion is 40%?
7Which of the following items are considered part of the 'Taxable In-Kind Benefits' for an employee according to the course material?
8If a professional taxpayer does NOT keep regular books, how is their taxable net profit determined?
9Calculate the gross profit for a real estate constructor who sold 4 floors of a 10-floor building for 500,000 LE per floor, given that the total cost of the building (land + construction) was 3,000,000 LE.
10Under the category of non-commercial professions, how should revenues received in advance (e.g., fees for 2018 received in 2017) be handled for tax purposes if the office follows the cash basis?
