1. Historical review Before the year 1967 the tax in Palestine were imposed by the Egyptian government through the law 13/1947 in Gaza strip. And imposed by the Jordanian government through the law 25/1964 in west bank and Jerusalem. From the year 1967 to 1994 the Israeli occupation imposed the tax payment by military orders. The Palestinian suffered a lot during this period. From the year 1994 to 1997 the Palestinian authority returned to law 13/1947 in Gaza strip and the law 25/1964 in west bank.

2. Historical review From 1997 the Palestinian authority applied new law ( AL KANOON AL MOKTARAH ) proposed law and continued to 1999, it is very similar to 13/1947 law with some amendments From 1999 to 2004 the Palestinian authority applied the slides law and that happened with the beginning of AL Aqsa intifada. And that made a big problem for us. Why ???!!! From the year 2005 until now the applied law in Gaza and west bank 17/2004 (our target) and it started in in September 2005

3. Historical review In the Ramalla there some amendments for this law 17/2004 but still not applied in Gaza