MoF decision #547-1 dated 5 June 2025-Extention of FY 2024 annual tax on salaries declaration (R5, R6, R7) till 29 Aug 2025

Extension of several tax filling deadlines

MoF decision #545/1: Extension of the deadline for the electronic tax filing of the income from foreign movable assets for the fiscal year 2024 according to the article 82 of the Income Tax Law till the 30th June 2025 inclusive.

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MoF decision #546/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year 2024 for taxpayers subject to tax on a real profit basis (sole proprietorships, partnerships and institutions who are exempt from income tax 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 29th August 2025 inclusive.

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MoF decision #547/1: 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 29th August 2025 inclusive

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MoF decision #547-1 dated 5 June 2025-Extention of FY 2024 annual tax on salaries declaration (R5, R6, R7) till 29 Aug 2025

MoF decision #496/1 on new threshold for Large Taxpayers

The Ministry of Finance (MoF) has issued on the 26th 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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MoF decision #547-1 dated 5 June 2025-Extention of FY 2024 annual tax on salaries declaration (R5, R6, R7) till 29 Aug 2025

MoF decision #430/1 extension of FY 2024 tax filling deadlines for deemed profit taxpayers & NGOs till 30 May 2025

The Ministry of Finance (MoF) has issued on the 5th May 2025 the decision #430/1 (attached a scanned copy) extending of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year 2024 for taxpayers subject to tax on deemed profit basis and non-for-profit organizations (NGOs) holding their accounting on cash basis, 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 30th May 2025 inclusive.
MoF decision #547-1 dated 5 June 2025-Extention of FY 2024 annual tax on salaries declaration (R5, R6, R7) till 29 Aug 2025

MoF decision #423/1 extension of FY 2024 tax filling deadlines for deemed profit taxpayers & NGOs till 30 May 2025

The Ministry of Finance (MoF) has issued on the 30th April 2025 the decision #423/1 (attached a scanned copy) extending of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year 2024 for taxpayers subject to tax on deemed profit basis and non-for-profit organizations (NGOs) holding their accounting on cash basis, 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 30th May 2025 inclusive.