{"text_format":"1","workbook":"xlsx","n_sheets":2,"sheets":["نص القانون","التطبيق"],"not_rendered":{"charts":0,"images":5,"macros":1,"external_links":0,"defined_names":3,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"نص القانون","index":0,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"التطبيق","index":1,"n_rows":8,"n_cols":14,"rows_kept":8,"cut":false,"hidden":false,"merged":[[0,1,0,13]]}
[null,"ضريبه الدخل - قانون رقم ( 82 ) لسنة 2017  - \" تطبيق من يناير 2018 \""]
[null,"م","الوعاء ","حد الاعفاء","صافى الوعاء","10%","15%","20%","22.50%","اجمالى الضريبه","نسبه الخصم","مبلغ الخصم","صافى الضريبه","صافى الراتب"]
[]
[null,{"$f":"IF(C4>=1,MAX(B$3:$B3)+1,\"\")","v":1},3300,{"$f":"-IF(C4<>0,SUM(7200+7000)/12,0)","v":-1183.3333333333333},{"$f":"IF(ABS(D4)>=C4,0,SUM(C4,D4))","v":2116.666666666667},{"$f":"-IF(E4>=0.05,IF(E4>=SUM(30000-7200)/12,SUM(22800/12)*0.1,IF(ABS(D4)>=C4,0,E4*0.1)))","v":-190},{"$f":"-IF(E4>=SUM(22800+15000)/12,SUM(15000/12)*0.15,IF(AND(E4>SUM(22800)/12,E4<SUM(22800+15000)/12),SUM(E4-22800/12)*0.15))","v":-32.500000000000043},{"$f":"-IF(E4>=SUM(22800+15000+155000)/12,SUM(155000/12)*0.2,IF(AND(E4>SUM(22800+15000)/12,E4<SUM(22800+15000+155000)/12),SUM(E4-(22800+15000)/12)*0.2))","v":0},{"$f":"-IF(E4>SUM(22800+15000+155000)/12,SUM(E4-(22800+15000+155000)/12)*0.225)","v":0},{"$f":"ROUND(SUM(F4:I4),2)","v":-222.5},{"$f":"ROUND(IF(I4<>0,I4*0,IF(H4<>0,5%,IF(G4<>0,40%,IF(F4<>0,80%,0)))),2)","v":0.4},{"$f":"-J4*K4","v":89},{"$f":"J4+L4","v":-133.5},{"$f":"SUM(C4,M4)","v":3166.5}]
[null,{"$f":"IF(C5>=1,MAX(B$3:$B4)+1,\"\")","v":""},null,{"$f":"-IF(C5<>0,SUM(7200+7000)/12,0)","v":0},{"$f":"IF(ABS(D5)>=C5,0,SUM(C5,D5))","v":0},{"$f":"-IF(E5>=0.05,IF(E5>=SUM(30000-7200)/12,SUM(22800/12)*0.1,IF(ABS(D5)>=C5,0,E5*0.1)))","v":0},{"$f":"-IF(E5>=SUM(22800+15000)/12,SUM(15000/12)*0.15,IF(AND(E5>SUM(22800)/12,E5<SUM(22800+15000)/12),SUM(E5-22800/12)*0.15))","v":0},{"$f":"-IF(E5>=SUM(22800+15000+155000)/12,SUM(155000/12)*0.2,IF(AND(E5>SUM(22800+15000)/12,E5<SUM(22800+15000+155000)/12),SUM(E5-(22800+15000)/12)*0.2))","v":0},{"$f":"-IF(E5>SUM(22800+15000+155000)/12,SUM(E5-(22800+15000+155000)/12)*0.225)","v":0},{"$f":"ROUND(SUM(F5:I5),2)","v":0},{"$f":"ROUND(IF(I5<>0,I5*0,IF(H5<>0,5%,IF(G5<>0,40%,IF(F5<>0,80%,0)))),2)","v":0},{"$f":"-J5*K5","v":0},{"$f":"J5+L5","v":0},{"$f":"SUM(C5,M5)","v":0}]
[null,{"$f":"IF(C6>=1,MAX(B$3:$B5)+1,\"\")","v":""},null,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"IF(C7>=1,MAX(B$3:$B6)+1,\"\")","v":""},null,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"IF(C8>=1,MAX(B$3:$B7)+1,\"\")","v":""},null,0,0,0,0,0,0,0,0,0,0,0]