The Ministry of Finance (MoF) has issued on the 26^th May 2025 the decision # 496/1 (attached a scanned copy) defining the new thresholds to classify a company among the Large Taxpayers that are subject to the control and are monitored by the dedicated Large Taxpayers department at the MoF :

·         If its annual turnover in 2022 reached or exceeded LBP 80 billion

·         If its annual turnover in 2024 reached or exceeded LBP 400 billion (i.e. around US$ 4,470,000 at the current exchange rate)

 If the company’s turnover falls below the above mentioned threshold for 3 consecutive years, it will be excluded from the large taxpayers department at the MoF.

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Extension of the deadline for the VAT declaration of the 1^st quarter of the year 2025 and the payment of the related tax until the 20^th June 2025 (inclusive).

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Extension of the deadline for the VAT declaration of the 4^th quarter of the year 2024 and the payment of the related tax until the 20^th June 2025 (inclusive).

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Extension of the deadline for the Tax on salaries declaration of the 1^st quarter of the year 2025 and the payment of the related tax until the 16^th June 2025 (inclusive).

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The new tax forms for the yearly non-resident tax declarations:

–          The yearly non-resident tax declaration form G5/M to be used for companies.

–          The yearly non-resident tax declaration form G5/T to be used for individuals.

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For example, the fiscal year 2015 can still be reviewed by the tax authorities till 13 October 2025 and the fiscal year 2024 till the 31 March 2031.