Egypt's Ministry of Finance recently issued Decision No. 484 of 2019, which is effective from 5 August 2019. The Decision amends the Executive Regulation to the Income Tax Law in relation to penalty interest on late tax payment, including clarification that interest on unpaid tax is calculated from the day following the respective tax return deadline until the day before the payment is made. Further, it is clarified that a challenge or appeal against a tax assessment does not affect the inter…