Category: Notifications & Regulations

The Ministry of Finance (MoF) has issued on the 29^th October 2025 the following decisions (attached scanned copie) extending the Corporate Income Tax (CIT) filing deadlines as follows:

1)      MoF decision #897/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2023 for partnerships, sole proprietorships, individual taxpayers subject to income tax based on the real profit and institutions who are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 28^th November 2025.

Download (PDF, Unknown)

2)      MoF decision #898/1: Extension of the deadline for the filing and the payment of the Corporate Income Tax, the related Ultimate Beneficiary Owner (UBO) and the yearly non-resident tax (Form G5) declarations of the fiscal years 2023 and 2024 for Corporations (SAL and SARL) till the 30^th December 2025.

Download (PDF, Unknown)

3)      MoF decision #899/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2024 for partnerships, sole proprietorships, individual taxpayers subject to income tax based on the real profit and institutions who are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 30^th December 2025.

Download (PDF, Unknown)

These MoF decisions will also automatically extend the deadlines for submitting the Fixed Assets and Inventory Revaluation reports according to the Law #330 as follows:

–          Revaluation reports of the years 2022 and 2023 for individual taxpayers subject to real profit and partnerships till the 28^th November 2025

–          Revaluation reports of the year 2024 for individual taxpayers subject to real profit and partnerships till the 30^th December 2025

–          Revaluation reports of the years of the years 2022, 2023 and 2024 for corporations till the 30^th December 2025.

The Ministry of Finance (MoF) issued on the 1^st October 2025 the following decisions establishing the procedure to communicate electronically with the MoF for any formality with the relevant email address of each department according to the categories of taxes:

–          MoF decision # 843/1 for all general formalities, income tax, tax on salaries, inheritance tax, etc…

–          MoF decision # 844/1 for formalities related to Value Added Tax

–          MoF decision # 845/1 for formalities related to Built Property Tax and real estate related matters.

In the MoF notification # 3694 dated 3^rd October 2025, the Minister of Finance requests from the heads of the MoF departments to provide him with a follow-up list of the pending real estate formalities every 15 days, especially regarding the rent value, to make sure that these formalities are executed in due time.

Download (PDF, Unknown)

Download (PDF, Unknown)

Download (PDF, Unknown)

Download (PDF, Unknown)

The Ministry of Finance (MoF) decision # 768/1 dated 3^rd September 2025 (attached a scanned copy) has granted rebates on tax penalties on tax adjustments (whether issued and notified by the MoF or not yet issued) related to the 2^nd quarter of the year 2025 till the 30^th September 2025.

Download (PDF, Unknown)

Extension of the deadline for the electronic tax filing (G 20) and payment of the fiscal stamp duty on invoices of the month of July 2025 till the 15^th September 2025 inclusive.

Download (PDF, Unknown)

Extension of the deadline for the annual tax on salaries declarations (R5,R6,R7) of the year 2024 and the payment of the related due tax till the 15^th September 2025 inclusive

Download (PDF, Unknown)

The NSSF Memo # 805 dated 22^nd August 2025 (attached a scanned copy) has cancelled the section 3 of the First article of the previous NSSF Memo #801 dated 1/8/2025 by applying the provisions of the Decree #887 dated 14 August 2025 and published in the Official Gazette #36 dated 21 August 2025.

 According to this NSSF Memo, the NSSF ceiling for the Sickness & Maternity contributions is set at LBP 120,000,000 (instead of LBP 140 million in the previous Memo) starting from the 1^st August 2025

Download (PDF, Unknown)

The Ministry of Finance (MoF) has issued on the 21^st August 2025 the following decisions extending the tax filing deadline till the 31^st October 2025:

1)      MoF decision #734/1 (attached a scanned copy): Extension of the deadline for the filing and the payment of the Corporate Income Tax, the related Ultimate Beneficiary Owner (UBO) and the yearly non-resident tax (Form G5) declarations of the fiscal years 2023 and 2024 till the 31^st October 2025.

2)      MoF decision #735/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2024 for taxpayers subject to income tax based on the real profit basis and institutions who are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 31^st October 2025.

 The MoF decision #734/1 will also automatically extend the deadline for submitting the Fixed Assets and Inventory Revaluation reports of the years 2022, 2023 and 2024 according to the Law #330 till the 31^st October 2025.

Download (PDF, Unknown)