Category: Notifications & Regulations

The Ministry of Finance (MoF) has issued on 18^th September 2026 two decisions granting tax penalties reductions on self-assessed VAT and Tax on salaries adjustments issued as of 16^th November 2022 (publication date of the Budget Law 2022) regardless the date of the infringement and till the 31^st October 2026 inclusive.

·         MoF Decision 834/1 grants VAT penalties reductions of 75% on variable declaration penalties, 60% on lump sum declaration penalties and 75% on late payment penalties. Any tax penalty exceeding LBP 60 billion or USD 667,000 or the equivalent in any foreign currency is subject to a Government approval.

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·         MoF Decision 835/1 grants Tax on salaries penalties reductions of 50% on variable declaration penalties, 60% on lump sum declaration penalties and 75% on late payment penalties. Any tax penalty exceeding LBP 60 billion or USD 667,000 or the equivalent in any foreign currency is subject to a Government approval.

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The Ministry of Finance (MoF) decision # 801/1 dated 15^th September 2026 (attached a scanned copy) in application of the article 27 of the Law #40 (Budget Law 2026). According to this article of the Budget Law 2026, the customs administration is authorized to collect an amount at a set percentage from the value of each import operation, as a deposit on account of the tax.

The customs administration shall collect an amount equal to 1.5% of the value of each import operation carried out by a taxpayer who has not submitted his income tax declarations or VAT declarations for any reporting period of the 3 fiscal years preceding the year in which the import is carried out. This amount is collected as an advance payment against the tax due by the concerned taxpayers and shall be included in the taxpayer’s tax account and deducted from the annual tax due according to his submitted declarations, while maintaining the penalties incurred by the taxpayer in accordance with the Tax Procedures Law.

If, after submitting the declaration that includes the deduction of the advance tax paid, it is determined that the taxpayer has overpaid tax, and if no other taxes are due, the taxpayer may request a refund of the excess amount. The tax administration is required to refund this amount within 30 days of receiving the request. Otherwise, interest will accrue to the taxpayer for the duration of the delay, at a rate equivalent to that applied to government treasury bonds.

The provisions of the customs legislation shall apply for determining import operations, their value, and related cases. The mechanism for the application of this article is detailed in the attached MoF decision.

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The National Social Security Fund (NSSF) has issued the Memo #846 on 11^th September 2026 (attached a scanned copy) in application of the Law # 47 dated 27^th July 2026 that authorized the NSSF for a period 10 months from the publication date of this Law in the Official Gazette (i.e. from 30 July 2026) to schedule the payment of all NSSF unpaid contributions outstanding as at 31^st December 2025 for periods up to 60 months for unpaid amounts exceeding LBP 10 billion with a minimum upfront payment of 20% and an annual interest rate of 5%.

 Upon the settlement of these unpaid NSSF contributions or upon the scheduling of their payment (with 20% upfront payment) before 30 July 2027, 85% reduction will be applied on late penalties and interest imposed according to the NSSF law. Any delay in the settlement of the scheduled payments will be subject to 12% annual delay interest rate.

 All outstanding dues to the NSSF up to 31^st December 2000 are cancelled by this law as mentioned in this Memo.

The Ministry of Finance (MoF) decision # 745/1 dated 27^th August 2026 (attached a scanned copy) in application of the paragraph C of the article 22 of the Law #40 (Budget Law 2026). According to this article of the Budget Law 2026, taxes, fees and penalties that are due in Lebanese pounds, may be settled by taxpayers in foreign currencies (US Dollars or Euro) according to the actual exchange rate determined by the Central Bank of Lebanon. This MoF decision sets the mechanism for the payment through POS machines of taxes, fees and penalties in Lebanese pounds or in foreign currencies according the previous day’s closing exchange rate set by the Central Bank (BDL).

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The Ministry of Finance (MoF) decision # 751/1 dated 28^th August 2026 (attached a scanned copy) in application of the Law #46 (Suspension of deadlines) has detailed the matters related to real estate registrations and declarations that are covered by the suspension of deadlines from 1^st March 2026 till 31^st July 2026.

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The National Social Security Fund (NSSF) has recently issued the following memos:

·         NSSF Memo #843 dated 3^rd August 2026 in application of the Law #46 on the suspension of the legal obligations and deadlines, applicable to social security obligations, filings, and related procedures for the suspended period from 1^st March 2026 to 31^st July 2026.

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·         NSSF Memo #844 dated 6^th August 2026 requiring all NSSF dues to be settled exclusively through “Fresh” funds or “Fresh” checks starting from 1^st September 2026.

The Ministry of Finance (MoF) has issued on the 12^th August 2026 the notification # 2698/1 (attached a scanned copy) reminding the taxpayers who benefited from the Sayrafa platform and generated profits of more than USD 100,000 to declare and pay the related Tax on Sayrafa profits before the extended deadline of the 1^st October 2026 following the Law #46 that suspended the tax deadlines for 5 months.

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Schedule of the new tax deadlines prepared by the Ministry of Finance following the Law #46 on the suspension of the legal obligations and deadline for a period of 5 month from the 1^st March 2026 till the 31^st July 2026 on our website.

Law # 47 dated 27^th July 2026 (attached a scanned copy) has authorized the NSSF for a period 10 months from the publication date of this Law in the Official Gazette (i.e. form 30 July 2026) to schedule the payment of all NSSF unpaid contributions outstanding as at 31^st December 2025 for periods up to 60 months for unpaid amounts exceeding LBP 10 billion with a minimum upfront payment of 20% and an annual interest rate of 5%.

Upon the settlement of these unpaid NSSF contributions or upon the scheduling of their payment (with 20% upfront payment), 85% reduction will be applied on late penalties and interest imposed according to the NSSF law.

Any delay in the settlement of the scheduled payments will be subject to 12% annual delay interest rate.

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Law # 46 dated 27 July 2026 (attached a scanned copy) published in the Official Gazette # 32 on the 30 July 2026, has suspended the legal obligations and deadlines including tax deadlines, from the 1^st March 2026 till the 31^st July 2026. The latter will further add 5 months on the tax prescription period. This Law is effective from the date of its publication in the Official Gazette (i.e. 30^th July 2026).

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