Egypt’s Ministry of Finance has announced a list of 20 products and services related to oil and gas exploration and production (E&P) and export activities to be subject to the value added tariff (VAT) as they will be shifted from sales tax to VAT, Al Mal News reported.

The finance ministry sent the list to the Ministry of Petroleum and Mineral Resources. The list included leisure trips and religious trips, medical and social services, cell phone credit charging cards, alcohol and tobacco, vehicles and its spare parts, based on the exception clauses in each agreement.

The list further included catering services, conferences and exhibitions’ contributions, printed marketing flyers and writing tools, donations and gifts, accommodation services, lawyers and financial auditing fees, and sportive wear and equipment.

Moreover, construction outside the work site will be subject to VAT, as well as cleaning work, security service, clubs construction and clubs operations, and magazines and newspapers.

E&P activities were not exempted from sales tax as they have only 17 services provided; drilling is not included, except for a list of services agreed upon by the ministries of finance and petroleum.