The law no 176 of the Y 2022 has been issued on 29 Dec 2022, for a change in the unified law of tax procedures. As per this law “The provisions of articles nos. (140 & 142) of the law on the central bank and the banking system promulgated by law no. 194 of the year 2020, shall not prejudice the disclosure of information with banks, for the purpose of information sharing, in implementation of the provisions of international tax agreements applicable in Egypt.”