Annexed at the end of this article is the calculation of delay fines in the Egyptian tax law, a ready-made sheet with the amendments to the tax law from 2005 to 2020 according to the latest amendments to the law on delay fines 2020. The Egyptian authorities on the speedy payment of tax and payment, whether it is linked to a decision of an internal committee, a dispute resolution committee, an appeal committee, a review committee, or a judgment has been passed by the court competent to pay tax so that no delay consideration is started