In Egypt, both individuals and corporations are subject to taxation. The tax system in Egypt is overseen by the Egyptian Tax Authority (ETA) which is responsible for collecting and enforcing tax laws.

Corporate Taxation:

Corporations in Egypt are subject to a flat tax rate of 22.5% on their net profits. However, certain industries such as oil and gas, mining, and telecommunications are subject to different tax rates. Additionally, corporations must also pay a value-added tax (VAT) on their goods and services which is set at a standard rate of 14%. 

Personal Taxation:

Individuals in Egypt are subject to a progressive income tax system which ranges from 0% to 22.5% based on their income bracket. The tax rate starts at 0% for individuals earning up to EGP 8,000 annually, and gradually increases up to 22.5% for individuals earning over EGP 200,000 annually. 

Tax Payment Process:

The Egyptian tax year runs from July 1st to June 30th of the following year. Both corporations and individuals are required to file their tax returns annually, with the deadline for filing being April 30th of the following year. 

To make tax payments, taxpayers must obtain a tax identification number (TIN) from the ETA. Taxpayers can make their payments in person at any bank authorized by the ETA, or online via the ETA's e-filing system. In addition to income tax and VAT, taxpayers may also be subject to other taxes such as stamp duty and real estate tax.

In summary, the tax system in Egypt includes both corporate and personal taxation with a flat tax rate of 22.5% for corporations and a progressive income tax system for individuals. The tax year runs from July 1st to June 30th with the deadline for filing tax returns being April 30th of the following year. Taxpayers can make their payments in person at authorized banks or online via the ETA's e-filing system.