Table ( 11-a ): Receipts by Income Tax Authority 1/
(LE Millions)
    Annual Profile   Monthly Profile
1999/00 2000/01 2001/02 2002/03 2003/04 2004/05 Jul -Nov 2004/05 2005/06
Jul - Nov
              Nov-04               Sep-05 Oct-05 Nov-05
Total Tax receipts 6,584 #DIV/0! 23,844 25,389 33,267 38,242 11,734 10,337 3,362 2,674 4,985 1,520 2,163 2,284 3,263 2,504 3,206 4,501 3,432 2,931 7,426 1,447 2,399 1,911 2,107 2,474
  #DIV/0! (1.0) (6.5) (31.0) (15.0)   -(11.9)       (52.3) (3.2) (2.1) (9.6) (49.0) -(4.8) (10.9) -(16.3) -(35.4) -(1.2)
Income Tax on Natural Persons 4,109 #DIV/0! 5,732 5,717 7,031 8,086 2,627 3,074 452 788 984 454 606 487 499 581 602 711 544 919 1,340 469 698 663 599 644
    #DIV/0! (24.1) -(0.2) (23.0) (15.0)   (17.0)       (0.5) (17.7) (20.6) (16.6) (36.2) (3.2) (15.3) (36.1) (20.2) (10.9)
Commercial and Industrial Activities 2,226 2,320 3,240 2,761 3,303 3,589 1,079 1,402 171 452 545 163 293 181.7 184 257 191 287 186 470 903 118 360 318 290 317
Wages and Salaries 1,781 2,109 2,214 2,738 3,375 4,021 1,430 1,540 253 305 389 267 287 285.3 290 300 387 386 326 394 358 318 313 312 291 306
Non-wage Incomes 102 110 61 100 139 143 42 58 6 16 18 7 10 8 8 9 8 20 9 18 28 6 13 14 14 11
Other - - - - - - - - - - - - - - - - - - - - - - - 0 0 0
Corporate Income Tax 7,333 9,017 7,834 7,334 11,870 12,238 5,140 2,905 1,974 704 978 471 710 1,135 1,931 894 1,310 690 1,101 551 1,666 373 603 596 457 933
    (122.2) (25.0) (68.0) -(49.6) -(0.8)   (1.2)       -(100.0) -(100.0) (3.9) -(20.9) (6.3) (73.0) -(46.9) (67.7) -(32.7) -(2.8)
Oil Sector 3,565 4,023 3,563 2,564 4,869 4,444 2,103 346 1,251 25 293 61 100 325 1,323 294 730 260 267 14 849 0 0 0 0 346
Suez Canal 2,564 3,463 3,406 4,188 6,733 7,588 2,830 2,559 620 679 685 410 610 610 600 600 680 530 830 558 810 300 650 529 490 590
Central Bank 1,204 1,409 841 514 317 208 208 0 104 - 1 0 0 200 8 0 0 0 0 0 0 0 0 0 0 0
Other Corporates 6,583 5,801 4,590 6,181 6,836 9,475 2,098 2,112 590 775 1,072 281 413 307 449 648 796 822 1,362 851 2,341 266 382 351 621 493
Central Bank 2/ 1,052 1,079 2,074 2,726 3,237 3,920 168 449 13 28 1,398 35 51 16 1 65 17 1834 12 124 1614 88 297 13 3 50
    -(11.9) -(20.9) (34.7) (10.6) (38.6)   (0.7)     (9852.5) -(48.2) (131.0) (9.8) (118.4) -(5.4) -(7.7) (14.3) (38.2) -(23.9)
Stamp Tax 2,800 2,889 3,091 3,107 3,480 3,916 1,434 1,632 266 307 449 250 349 260 288 286 329 316 384 374 429 293 331 340 338 330
  #DIV/0! (75.7) -(266.1) -(69.4) (264.2)   #DIV/0!     (3491.9) -(116.5) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Other 3/ 354 328 549 393 763 606 267 165 67 72 104 30 34 79 94 31 52 28 31 92 43 32 41 15 56 21
Memorandum Items                    
Income Tax / GDP 6.6 6.6 6.3 6.1 6.9 7.1 2.2 -- 0.7 0.6 1.0 0.3 0.4 0.4 0.6 -- 0.6 0.8 0.6 0.5 1.4 0.2 0.4 -- -- --
Income Tax / Total Revenues   -- 30.4 28.5 32.7 36.6 -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- --
Income Tax / Total Taxes 4/ 45.9 47.3 47.3 46.4 49.7 53.1 48.5 45.6 55.4 42.4 48.1 40.9 44.0 45.7 57.2 50.9 55.2 61.7 56.1 46.8 60.6 43.0 47.3 43.5 50.6 44.1
Sources: Ministry of Finance, Income Tax Authority.
( ) Percent change over same period in previous year.
-- Data not available.
1/ Aggregate receipts in this table may differ from those presented in the budget due to different distribution of Income Tax Authority proceeds among various budget lines, such as Income taxes, Taxes on special services, and other taxes.
2/ Taxes on financial assets.
3/ Includes taxes on general income, taxes for social benefits, other fines and penalties and other current revenues and transfers.
4/ Total taxes as collected by tax authorities (Income, Sales ,Customs and Property taxes).
Sources: Ministry of Finance, Income Tax Authority.
* Preliminary
1/ Tax Elasticity = (% change in tax revenue) / (% change in GDP) .