Withholding and Collection Return (Form 41)
The quarterly return of tax withheld or collected at source on payments to suppliers. Tax withheld or collected at source is credited to the supplier against its own tax, so the details on Form 41 have to match the supplier's registration.
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Who this applies to
- Businesses required to withhold or collect tax at source on supplier payments
What to file
The amounts withheld or collected and the suppliers they relate to. Each line names the supplier, its Tax Registration Number, the amount paid and the tax withheld or collected.
How to file
Through the ETA. AccountsOS does not submit to the Egyptian Tax Authority. The company or its accountant files. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
As the ETA rules set out. Confirm with your accountant.
Penalties for missing this deadline
The ETA has quoted fines of EGP 3,000 to EGP 50,000 for a return up to 60 days late and EGP 50,000 to EGP 2 million beyond that, under Law 206 of 2020 before its 2025 amendments. Confirm the current amounts with your accountant or the ETA. Late payment adds a late payment charge.
Filing checklist
- List supplier payments for the quarter
- Check the withholding percentage for each type of payment with your accountant
- Submit Form 41
- Match each line to a payment in the bank statement
- Keep the submission receipt
- Check each supplier's Tax Registration Number
Documents you'll need
- Supplier payment listing
- Supplier Tax Registration Numbers
- Invoices for each payment with withholding
- Your ETA account login
Common mistakes to avoid
- Using a percentage from memory instead of the current rules
- Leaving out a supplier paid in cash
- Using a supplier's old Tax Registration Number
- Not telling the supplier about the tax withheld
Never miss a Egypt deadline
AccountsOS tracks every Egyptian Tax Authority (ETA) and General Authority for Investment and Free Zones (GAFI) and the Commercial Register deadline and reminds you weeks ahead.
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