The tax system in Yemen is complex compared to other Middle Eastern jurisdictions. It is governed by two principal laws, The Income Tax Law and The General Sales Tax Law (GST). The Income Tax Law includes corporate profits, personal income tax (salaries & wages), real estate tax, and tax on net income for non-commercial and non-industrial professions. The firm provides tax consultancy services in respect of the above tax laws, in addition to advising on social security and pensions.