قرار رقم 1-217: تمديد مهلة تقديم التصريح السنوي العائد لضريبة الدخل على الرواتب والأجور (ر5) والكشوفات السنوية الإفرادية (ر6) والكشف السنوي الإجمالي (ر7) عن أعمال سنة 2023، وتأدية الضريبة في حال توجبها.
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MoF has issued on the 22nd March 2024 two Memos #590-1 and #591-1
أصدرت وزارة المال تاريخ 22 اذار 2024 مذكرتين رقم 1-590 و 1-591، عدم استيفاء رسم الطابع المالي المتوجب على إشعارات الدفع (ص14) المعتمدة كبديل عن تسديد الطوابع المتوجبة لصقاً و تقديم التصاريح الشهرية وتسديد رسم الطابع المالي المتوجب شهرياً عن الفواتير والإيصالات.
MoF decision # 293/1 dated 20 July 2020
.نود تذكيركم بالمتطلبات المنصوص عليها في قرار وزارة المالية رقم 293/1 تاريخ 20 تموز 2020 فيما يتعلق بدفع شركاتكم الخدمات إلى المقيمين في الدول المتعاقدة التي أبرم لبنان معاهدة ازدواج ضريبية معها مثل: فرنسا أو قبرص أو الإمارات العربية المتحدة
تحديد إجراءات تطبيق أحكام اتفاقيات تفادي الازدواج الضريبي المتعلقة بأنصبة الأرباح والفوائد (العوائد) والإتاوات والأرباح التجارية.
MoF Decision #147/1
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Decision #147/1 has extended the deadline to present the annual tax declarations of the nonprofit organizations (on cash basis) and the lump sum taxpayers as well as the Ultimate Beneficiary Owner (UBO) declaration of the fiscal year 2023 until the 28th March 2024
MoF Decision #146/1
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Decision #146/1 has extended the deadline for the declaration of the income from foreign movable assets of the fiscal year 2023 according to the article 82 of the Income Tax Law until the 28th March 2024
MoF Decision #145/1
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Decision #145/1 has further extended the deadline for the declaration of the income from foreign movable assets of the fiscal year 2022 according to the article 82 of the Income Tax Law until the 28th March 2024.
NSSF Law #319
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Law #319 dated 22nd December 2023 published in the Official Gazette #53 dated 28 December 2023 (attached a scanned copy) has made major changes to the NSSF law and set a new Retirement and Social protection regime. This Law will only be applicable upon the issuance of the related application decrees. We have attached a memo prepared by the NSSF to answer the Frequently Asked Questions (FAQ) on this new Retirement regime.
NSSF Memo #743
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The NSSF Memo #743 dated 21 February 2024 (attached a scanned copy) in application of the Decree #12962 dated 12 February 2024, published in the Official Gazette #7 on the 15th February 2024, has defined the 1st March 2024 as the starting date for the increase in the NSSF ceiling for the Sickness & Maternity contributions to 5 times the minimum wage (i.e. LBP 45,000,000).
Budget Law 2024 (Law #324)
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The Budget Law 2024 (Law #324) was published in the Official Gazette appendix #7 dated 15th February 2024 and included some major tax amendments and discounts on penalties as well as a tax amnesty (articles 87 & 88). Here is the English summary of the main tax articles of Chapter 3 of this Budget Law 2024.
Tax Alert: Tax on salaries according to the Budget Law of the year 2024
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The Budget Law of the year 2024 was approved by the parliament last Friday 26th January 2024 with several tax amendments including the obligation (set in article 20 of the project of the Budget Law) to compute the salaries paid in foreign currency at the market exchange rate defined by the Central Bank (currently the Sayrafa rate of 89,500 LBP/USD).
These salaries are then subject to the tax on salaries (Chapter II) according to the new tax brackets that have been increased 60 times compared to their level before the financial crisis and the devaluation of the LBP (that was at 1,500 LBP/USD) after applying the adjusted family deductions (please refer to the articles 48 and 50 of the project of the Budget Law attached).
Starting from the 1st of January 2024, the family deductions for tax purposes applied on the deemed or actual profits of taxpayers will be as follows:
• LBP 450,000,000 for any individual taxpayer
+ LBP 225,000,000 for non-working spouse or husband
+ LBP 45,000,000 for each legitimate dependent child (up to 5 children maximum).
Salaries, wages, and pensions are subject to the following amended progressive tax brackets (tax rates unchanged) starting from the 1st of January 2024:
|
Annual net taxable income (in LBP) |
Tax % |
|
From 0 to 360,000,000 |
2% |
|
From 360,000,000 to 900,000,000 |
4% |
|
From 900,000,000 to 1,800,000,000 |
7% |
|
From 1,800,000,000 to 3,600,000,000 |
11% |
|
From 3,600,000,000 to 7,200,000,000 |
15% |
|
From 7,200,000,000 to 13,500,000,000 |
20% |
|
Above 13,500,000,000 |
25% |