On March 3rd, 2021, President Abdel Fattah Al-Sisi promogulated Law No. 4 of 2021 amending some provisions of Law No. 16 of 2018 establishing a fund honoring the martyrs, victims, missing and the injured of war and security operations and terror attacks and their families.

The fund aims to honor the martyrs, those of equivalent status, victims, missing and the injured of wars, security operations and terror attacks and their families, by supporting them in all aspects including social, health, and educational aspect, ..etc, and paying the compensation due to them, particularly between 2011 and 2014 in which the country witnessed a period of the martyrdom of many.

Moreover, the legislator has made material amendments in the new law, most notably:

  • The imposition of tax by attaching a stamp of EGP 5 to the services and documents issued by public authorities, public sector bodies and companies, and companies wholly owned by the state or contributing by more than 50%. All in contrast to the previous law which imposed the same tax on specific services exclusively stated by the law.
  • Likewise, the same tax shall be imposed on requests submitted to the aforementioned bodies for any service provided by them if the value of the fees prescribed exceeds three times the tax value stipulated by law.
  • The deduction of a monthly percentage of 5/10000 of the salary of employees of public authorities, public sector bodies and companies, and subsidiaries of these entities, from units of a special nature, private funds, and employees of private legal persons for whom the provisions of the labor law apply except for irregular or daily paid employees.
  • The imposition of tax immediately after obtaining the documents or services issued by the aforementioned bodies electronically, and is imposed by attaching a stamp or by one of the electronic payment methods
  • Providing free participation for the families of martyrs in youth centers and sports facilities.

 

To summarize, the new law reflects the state's concern and solidarity with the most suffered group that is worthy of the state's attention and care, and this social contribution is nothing but a return of a small part of favor they offered the state, a tribute to their souls, and an expression of the state and the Egyptians' appreciation for those sacrifices.

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