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The Ministry of Finance (MoF) public Notification #1281/1 dated 28 April 2026 (attached a scanned copy) has extended till the 29th May 2026 the tax obligation to update the Ultimate Beneficial Owner (UBO) of your company up-to 31 March 2026. This update covers any change in the capital of the company (transfer of shares) or in the situation of the UBO. We highly recommend you to update the M18 tax form online on your electronic MoF account and amend the information related to the UBO within one month from any modification in these information to avoid the newly increased penalties set in the Budget Law 2026 that can reach up to LBP 750 million (US$ 8,480) for joint-stock companies (SAL) and LBP 500 million (US$ 5,590) for partnerships, limited liability companies (SARL) and tax-exempt entities according to the article 18 of the Budget Law 2026.