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 which 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 15th January 2026.
Author: citylog
MoF decision #1063/1
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 15th January 2026.
Gap Law – Preliminary remarks by Karim Daher
Karim Daher’s latest article, also published in Al Joumhouria newspaper about the draft bill on the Gap Law submitted to the Council of Ministers. This article provides a preliminary general assessment of the draft law, highlighting progress made compared to previous versions, as well as major shortcomings, especially regarding fairness and accountability for those responsible for the unprecedented collapse. It also offers a preliminary and concise legal analysis of certain provisions of the draft law.
MoF decisions #897/1 898/1 & 899/1 dated 29 Oct. 2025 – Extension of FY 2023 & 2024 income tax filling deadlines till 30 Dec. 2025
The Ministry of Finance (MoF) has issued on the 29th 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 28th November 2025.
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 30th December 2025.
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 30th December 2025.
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 28th November 2025
– Revaluation reports of the year 2024 for individual taxpayers subject to real profit and partnerships till the 30th December 2025
– Revaluation reports of the years of the years 2022, 2023 and 2024 for corporations till the 30th December 2025.
MoF notification #3843/1 dated 10 Oct 2025 reminding the tax filling deadlines of Q3 2025
The Ministry of Finance (MoF) notification # 3843/S1 issued on the 10th October 2025 reminding the deadlines for the tax filling of the Tax on salaries, VAT and fiscal stamp duty for the 3rd quarter of the year 2025. The MoF is highlighting in this notification that these deadlines will not be extended and that taxpayers should abide by these deadlines to avoid penalties and other measures.
MoF decision #872/1 dated 23 October 2025 – Reductions on tax penalties till 30 December 2025
The Ministry of Finance (MoF) decision # 872/1 dated 23rd October 2025 (attached a scanned copy) has granted tax penalties rebates on tax adjustments (whether issued and notified by the MoF or not yet issued) till the 30th December 2025.
Enlarging the Tax Base and Tackling Informality in Lebanon – An Inevitable Path to Sustainable Recovery
The Lebanese Association for Taxpayers’ Rights (ALDIC) invites you to read our conference brief on “Enlarging the Tax Base and Tackling Informality in Lebanon – An Inevitable Path to Sustainable Recovery.”
Held on October 23, 2025, at the Voco Hotel, Beirut, the event brought together government representatives, international organizations, and experts to discuss practical pathways for reform — from tax administration and governance improvements to social protection and financial integrity.
The discussions shed light on how behavioral insights, institutional reforms, and private sector engagement can collectively strengthen Lebanon’s fiscal foundation.
MoF decisions #843/1, 844/1 & 845/1dated 1st Oct. 2025 – Electronic communication with the MoF
The Ministry of Finance (MoF) issued on the 1st October 2025 the following decisions establishi
– 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 3rd 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.
Procurement for SMEs Guide
We are pleased to share with you the new guide developed in collaboration with the Lebanese Association for Taxpayers’ Rights (ALDIC), with technical support from the World Bank, and published by The Basil Fuleihan Institute of Finance entitled “Guide for Small, Medium, and Micro Enterprises to Participate in Public Procurement.”
This guide introduces private sector institutions to the principles and provisions of the Public Procurement Law in Lebanon, enabling them to benefit from available business opportunities with the public sector and to participate effectively in public procurement.
Decree #964 dated 4 Sep. 2025 – Temporary schooling allowances
The Ministry of Labor Decree # 964 published in the Official Gazette #38 on the 4th September 2025 (attached scanned copy), defining the schooling allowances for students in public schools and universities to LBP 4,000,000 (with a maximum of LBP 12,000,000) and for students in private schools and universities to LBP 12,000,000 (with a maximum of LBP 36,000,000 i.e. for 3 children). These schooling allowances are similar to those defined by the Ministry of Labor Decree #13225 dated 5 April 2024 and are effective from the publication date of this Decree in the Official Gazette.