Notifications & Regulations

Notifications of the Ministry of Finance dated August 30th, 2019 relating to certain obligations charged to the establishments

The Ministry of Finance has issued three notifications dated 30/08/2019 published in the Official Gazette on 05/09/2019 (below): the first ... Read More

Decision of Ministry of Finance No. 620/1 dated August 21, 2018 relating to the implementing provisions of articles 23, 47 and 48 of the Budget Law No. 144 dated 31/07/2019

The Ministry of Finance (MoF), has issued and published the here below Decision No. 620/1 dated August 21, 2019  defining ... Read More

Decision of the Ministry of Finance No. 616/1 dated August 20th, 2019 relating to the modification of direct estimations subject to the property tax for dwellings occupied by non-tenants

Decision No.616/1 issued by the Ministry of Finance on 20/08/2019 (hereinafter), has modified the direct estimations subject to the property ... Read More

Decision No. 652/1 dated September 3, 2019 relating to the implementing provisions of article 68 of the Budget Law No. 144 dated 31/07/2019

The Ministry of Finance (MoF), has issued and published the here below Decision No. 652/1 dated September 3rd, 2019 defining ... Read More

Decision of the Ministry of Finance No. 640/1 dated August 28, 2019 relating to the reportable Partner States

The Ministry of Finance (MoF), has issued and published the here below Decision No. 640/1 dated 28/08/2019 which has updated ... Read More

Banque du Liban (BDL) Decision No. 13100 (Basic Circular #147) dated 3rd of September 2019 relating to the opening of bank accounts

The Bank of Lebanon (BDL) issued the Decision No.13100 (Basic Circular No.147) of 3 September 2019 (below) concerning the opening ... Read More

Decision of the Ministry of finance No. 545/1 dated 22/07/2019

Decision of the Ministry of finance No. 545/1 dated 22/07/2019 regarding the principles of determination of the value of a ... Read More

Decision of the Minister of Justice No. 46/1 dated 18/07/2019

Decision of the Minister of Justice No. 46/1 dated 18/07/2019 regarding the determination of the conditions of participation of the ... Read More

Banque du Liban (BDL) Intermediate Circular No 13087 (Basic Circular #521)

Banque du Liban (BDL) Intermediate Circular No 13087 (Basic Circular #521) dated 18th of July 2019 amending Intermediate Circular No ... Read More

Decision No. 139/1 dated 12/03/2019 relating to the implementing provisions of article 41 of the Asset Securitization Law No 705 dated 09/12/2005

Decision No. No. 139/1 issued by the Minister of Finance on 12/03/2019 (hereinafter), has defined the implementing provisions of article ... Read More

Decision No. 125/1 dated 11/03/2019 fixing the commencement of the limitation period (statute of limitation) applicable to the Administration.

Decision No. 125/1 issued by the Ministry of Finance on 11/03/2019 and published in the Official Gazette on March 14, ... Read More

MoF Decision No. 96/1 dated February 27th, 2019 relating to the implementing provisions of article 33 bis of the Law No. 379 dated 14/12/2001 (the VAT Law).

The Ministry of Finance (MoF) has issued the here below Decision No. 96/1 dated February 27th, 2019 (published in the ... Read More

MoF Decision No. 53/1 dated January 31st, 2019 on the new Forms for tax on built properties

The Ministry of Finance (MoF) has issued, by virtue of the Decision No. 53/1 dated January 31st, 2019 (published in ... Read More

MoF Directorate of General Customs Memorandum No.16 dated 31/12/2018 concerning the exemption of individual and collective means of transport for persons with disabilities from customs duties.

The Directorate of General Customs has issued the here below Memorandum dated 31/12/2018 (published in the Official Gazette on 31/01/2019), ... Read More

Decision No. 2048/1 dated 31/12/2018 relating to the implementing provisions of articles 4 and 12 of the Law No. 57 dated 05/10/2018 (the Law on the Offshore Petroleum Fiscal Regime)

Decision No. 2048/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of articles 4 ... Read More

Decision No. 2047/1 dated 31/12/2018 relating to the implementing provisions of the fiscal stamp duties that applies on authorizations (licenses) to occupy the public domain

Decision No. 2047/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing of the fiscal stamp ... Read More

Decision No. 2046/1 dated 31/12/2018 relating to the implementing provisions of article 6 of the Law No. 57 dated 05/10/2018 (the Law on the Offshore Petroleum Fiscal Regime)

Decision No. 2046/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of article 6 ... Read More

Decision No. 2045/1 dated 31/12/2018 relating to the new Forms applicable to the “beneficial owners”.

The Ministry of Finance (MoF) has issued, by virtue of the enclosed Decision No. 2045/1 dated 31/12/2018 new forms to ... Read More

Decision No. 2044/1 dated 31/12/2018 relating to the implementing provisions of sections (3) and (4) of article 13 of the Law No. 57 dated 05/10/2018 (the Law on the Offshore Petroleum Fiscal Regime)

Decision No. 2044/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of sections (3) ... Read More

Decision No. 2043/1 dated 31/12/2018 relating to the implementing provisions of article 10(2) of the Law No. 57 dated 05/10/2018 (the Law on the Offshore Petroleum Fiscal Regime)

Decision No. 2043/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of article 10(2) ... Read More

Decision No. 2034/1 dated 31/12/2018 relating to the implementing provisions of article 41 of the Budget Law No. 79 dated 18/04/2018 (exemption of the work contracts from the fiscal stamp duties)

Decision No. 2034/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of article 41 ... Read More

Decision No. 2013/1 dated 28/12/2018 which defines the implementation conditions of article 59 of the Law No. 379/2001 (Value Added Tax) regarding the VAT recovery for exempted transaction

Decision No. 2013/1 issued by the Ministry of Finance on 28/12/2018 (hereinafter), defines the implementation conditions of article 59 of ... Read More

Decision No. 2010/1 dated 27/12/2018 which defines the implementation conditions of article 52 of the Law on built property tax (allowances for principal and secondary residences)

Decision No. 2010/1 issued by the Ministry of Finance on 27/12/2018 (hereinafter), defines the implementation conditions of article 52 of ... Read More

Decision No. 1857/1 dated 30/11/2018 amending article 53 of Decision No. 453/1 dated 22/04/2009 relating to the implementing provisions of Law No. 44 dated 11/11/2008 (Law on tax procedures)

Decision No. 1857/1 issued by the Ministry of Finance on 30/11/2018 (hereinafter), has amended the provisions of Article 53 of ... Read More

MoF Decision No. 1583/1 dated 30 October 2018 concerning the extension of delay for the tax penalties rebates

The Ministry of Finance (MoF), has issued and published the here below the Decision No. 1583/1 dated 30 October 2018 ... Read More

MoF Decision No. 3361 dated 9th October 2018 specifying how the VAT on the electricity and water invoices may be deductible

The Ministry of Finance (MoF), has issued and published the here below the Decision No. 3361 dated  October 9th, 2018 ... Read More

Decision No. 789/1 dated May 10, 2018 (the reportable jurisdictions)

The Decision No. 789/1 dated May 10, 2018 has updated the list of jurisdictions to which Lebanon is committed to ... Read More

MoF Decision No. 1479/1 dated October 1, 2018 exempting the conversion of the Company’s legal status from the taxes under specific conditions (article 41 of Law No. 66/2017)).

The Ministry of Finance (MoF), has issued and published the here below Decision No 1479/1 dated 01/10/2018 on the application ... Read More

MoF Decision No. 1472/1 dated September 27, 2018 with respect to the mechanism of defining the “Beneficial Owner” (Law No 74/2016)

The Ministry of Finance (MoF), has issued and published the here below the Decision No. 1472/1 dated September 27, 2018 ... Read More

MoF Decision No 1476/1 dated 28/09/2018 postponing the term of payment of the lump sum tax

The Ministry of Finance (MoF), by virtue of the enclosed Decision No 1476/1 dated 28/09/2018, has postponed the term of ... Read More

MoF Decision No. 1432/1 dated September 17, 2018 on the new Forms for tax on movable capital & assets under title III of the Income tax Law

The Ministry of Finance (MoF) has issued, by virtue of the enclosed Decision No. 1432/1 dated September 17, 2018, new ... Read More

MoF Decision #836/1 dated May 21, 2018 with respect to definition of “ tax resident” based on the Law No. 44 dated November 11, 2008 (Code of Tax Procedures)

The Ministry of Finance (MoF) has issued the decision #836/1 dated May 21, 2018 with respect to definition of “tax ... Read More

MoF Circular No. 1657-S1 dated May 21, 2018 with respect to the exemption of the entities that did not perform any activity from the annual flat fee (lump sum tax)

The Ministry of Finance (MoF) has recently issued a notification #1657/S1 dated 21st May 2018 (attached a scanned copy) related ... Read More

MoF decision #837-1 dated 21 May 2018 providing Tax forms for the Capital gain tax of individuals and tax exempted entities

The Ministry of Finance (MoF) has issued the decision #837/1 dated 21st May 2018 (here below) whereby it provides the ... Read More

MoF Directives #1349/S1 dated April 24th, 2018

MoF Directives #1349/S1 dated  April 24th, 2018 on the application of Annual lump sum fee on taxpayer The Ministry ... Read More

MoF Decision #517/1 dated 17th April 2018

MoF Decision #517/1 dated 17th April 2018 on the application of the article 13 of the Law #64 dated 20th ... Read More

MoF Decision #514/1 dated 17th April 2018

MoF Decision #514/1 dated 17th April 2018 on the application of article 49 of the Law #66 dated 3rd November ... Read More

MoF notification on the Decision #1568 dated 29th December 2017 on the application of the Article 25 of the VAT Law#379

Following several complaints from taxpayers and economic bodies, the Ministry of Finance (MoF) has extended till end of February 2018 ... Read More

MoF notification #5241 dated 19th December 2017 on VAT

The Ministry of Finance (MoF) has recently issued a new notification #5241 dated 19th December 2017 (attached a scanned copy) ... Read More