العربية 
English 
Refer to the law No. 114 of 2008 issued on May 5, 2008 , which containing the article No.2 , which states:
1 – canceled each item (1) of Article (36) of the Income Tax Act issued by Law No. 91 of 2005, which states : tax-exempt educational institution under the supervision of the government or the supervision of legal persons or to the supervision of the public sector.
2 – canceled each item (2) of Article (50) of the Income Tax Act issued by Law No. 91 of 2005,which a tax-exempt educational establishments under the supervision of the State not-for-profit basis
Thus, the exemption was cancelled and educational facilities will be subject to tax profits of non-commercial Activity
As a consequence should the financial management of educational facilities give attention to the processing of tax returns for the preparation of the end of the year Tax return reports , which requires many respects, for example:
- keep records and accounting books up today
•Record day by day in Legal Accounting books and records - set accounting structure and Document cycle
- set internal control points of accounting cycle .
• Records all income and expenses transaction by transaction and must all be with supported documents
• retain supporting documentation for both income and expenses on a regular basis and prepared in accordance with the final accounts, pending it for inspection period before tax or passing the legal period which requiring keeping the document which 5 year .
• Record fixed assets register and updated it , keep the documentation for add or exclude any piece of the foxed assets (and for the purpose of calculating the depreciation of accounting and taxation)
• Keep inconsideration that the expense with unsupported document not exceeds 7 % of expense with supported documents
• An analysis of all company’s accounts ( Creditors, debtors ) - Analysis all amount paid to shareholders and members of directors
- Analysis of loans and sources of financing facilities.
• Loans and financing facilities granted to others.
• Commitment to deduct the tax from employees and consultants and all the staff of the facility and paid payroll tax paid per month to tax authority
