First: Conditions for membership of the Association
1- The member shall be well mannered and well behaved.
2- Acceptance of the application of an active member shall be subject to the following:
3- The member shall present a form on the civil and academic status thereof accompanied with an admission fee amounting to fifty Egyptian pounds.
- The member is a graduate of a faculty or university specialized in tax legislation or tax accounting, be such in Egypt, abroad or a higher institute authorized by the State.
- A period of at least three years has passed as of the date of graduation, during which the member has practiced specialized taxation occupations or is practicing law or accounting professions.
- The member has passed the tests prescribed by the Board of Directors of the Association under the conditions and times set thereby; or, the member presents two pieces minimal of taxation research relevant for being published in the publications of the Association in conformity with the decision of the publication committee.
- The member is not deprived of practicing political and civil rights and/or has not been impeached unless having been rehabilitated.
Any member bestowed upon with a masters or equivalent degree in the purposes of the Association from an Egyptian, Arab or foreign acknowledged university; a member of an occupational association, be such within Egypt or abroad, demanding a proficiency test on a matter related to the activity of the Association and/or a member having practiced for a ten-year period specialized taxation occupations or is practicing law or accounting professions shall be exempt from the provisions of clauses (b,c) of the present Article.
In all the aforementioned cases, the BOD must make an approval decision of the member.
An active member shall be addressed as fellow in the following cases:
a) Members founders of the Association addressed as fellow as of the date of notarization of the Association.
b) Active members new to the form of address fellow by virtue of a decision taken by the BOD of the Association, on condition that:
- A ten-year minimal period has passed as of the date of joining the Association as an active member.
- Three researches have been published in the magazine of the Association or in a recognized scientific magazine.
- An active member may use the form of address Fellow of the Egyptian Taxation Association on publications pertaining thereto.
- In the event that the capacity of membership for any reason lapses and based upon a decision made by the BOD the member shall refrain from using such form of address and the Association may then take all necessary legal measures.
Membership shall be divided into: fellow member, member and honorary member.
||Is a member who has participated in the foundation of the Association from the inception thereof or has submitted a request to join the Association and who has met the conditions of membership and has been approved by the Board; such member is entitled to nomination to the BOD.
||Is a member who has failed to meet all conditions of full membership and the BOD has decided to approve thereof as an associate member due to services rendered thereby to the Association or to strong reasons decided by the BOD. An associate member shall enjoy all rights entitled to an active member and shall fulfill all obligations thereof with the exception of being entitled to attend the General Assembly and of being nominated for membership on the Board.
||Is a member who renders material and/or immaterial services to the Association and is not entitled to being nominated for membership on the BOD or to attend the General Assembly.
- Annual membership fee is L.E60 for an active member and L.E120 for a fellow and shall be paid annually.
- Annual membership fees shall be paid prior to the elapse of the fiscal year.
- The Board may upon submission upon the General Assembly and the approval thereof amend the membership fees and the registration and test fees for any membership capacity .
- If a member joins the Association during a fiscal year, a pro rata fee equivalent only to the period remaining shall be paid.
The capacity of membership shall lapse under the following cases:
- Resignation or withdrawal from the Association where the member must inform such by virtue of a registered letter, without prejudice to the right of the Association to claim dues thereon and/or relevant funds therefrom.
- If the conditions for membership are lost.
- Exclusion and/or removal from the membership of the Association for the following:
a) If an act has been committed on the part thereof that inflicts serious financial harm to the
b) If the membership is utilized for personal purpose.
- If payment of the membership fee has been delayed for a two-month period subsequent to the due date provided that the member is informed by virtue of a registered letter within the four-month term subsequent to the due date.
- Lapse of membership is by virtue of a decision made by the BOD including a statement stating the name of the member, the reason for lapse of membership and the date as of which the membership has lapsed.
- A member lapsed of membership shall within a fifteen-day period commencing as of the date of issuance of the decision of lapse of membership be informed therof by virtue of a registered letter to which a copy of the aforementioned decision of the BOD shall be attached.
Memberships that have dropped as a result of failure of the member to pay relevant fees may be restored if accrued payments are made.
No member, lapse of membership for any reason or the beneficiaries of a deceased member may redeem the membership fee, participation fees, endowments and/or donations made to the Association and are not entitled to the funds thereof.