Notifications & Regulations

NSSF Memo #743

The NSSF Memo #743 dated 21 February 2024 (attached a scanned copy) in application of the Decree #12962 dated 12 February 2024, published ... Read More

Budget Law 2024 (Law #324)

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 ... Read More

Tax Alert: Tax on salaries according to the Budget Law of the year 2024

The Budget Law of the year 2024 was approved by the parliament last Friday 26th January 2024 with several tax amendments including the ... Read More

(NSSF) notification #740

The National Social Security Fund (NSSF) has issued a public notification #740 dated 1st February 2024 requesting to compute the salaries ... Read More

MoF decision #83/1

Ministry of Finance (MoF) decision #83/1 dated 31st January 2024 (attached a scanned copy) has further extended the deadline for the filling ... Read More

(MoF) decision #56/1

The Ministry of Finance (MoF) decision #56/1 dated 19th January 2024 (attached scanned copy) has extended the deadline for the filling and payment ... Read More

MOF decision # 921/1

The Ministry of Finance (MoF) has issued on the 29th December 2023 the decision # 921/1 that further extended the deadline for the annual ... Read More

Decision # 906/1

Ministry of Finance (MoF) decision # 906/1 dated 21st December 2023 (attached a scanned copy) extending the deadline set in the decision # 724/1 dated 4th October 2023, as ... Read More

Decree #12599

Decree #12599 dated 21st November 2023, published in the Official Gazette #49 on the 30th November 2023 (attached a scanned copy) has increased the value ... Read More

Memo #727

The National Social Security Fund (NSSF) has issued a Memo #727 on the 23rd November 2023 (attached a scanned copy) further extending the deadline to ... Read More

MOF decision # 811/1

The Ministry of Finance (MoF) has issued on the 6th November 2023 the decision # 811/1 that further extended the deadline for the ... Read More

MoF decision #769/1

Further extension of the deadline for the annual tax on salaries declarations (R5,R6,R7) the year 2022 and the payment of the ... Read More

MoF decision #768/1

Further extension of the deadline for the filling and payment of the tax on salaries of the 3rd quarter of the year ... Read More

MoF decision #767/1

 Further extension of the deadline for the filling and payment of the Value Added Tax (VAT) declaration of the 3rd quarter of ... Read More

MoF decision #721/1

Please be informed that the Ministry of Finance (MoF) has issued the decision #721/1 dated 3rd October 2023 published in the Official Gazette #42 on 12th October ... Read More

decision # 720/1

The Ministry of Finance (MoF) has issued on the 2nd October 2023 the decision # 720/1 that further extended the deadline for the ... Read More

Decree #12148

The Decree #12148 dated 11th September 2023 (attached a scanned copy) and published in the official gazette on 14th September 2023 has further extended ... Read More

MoF decision #684/1

Further extension of the deadline for the filing and the payment of the corporate income tax return as well as the ... Read More

MoF decision #683/1

Further extension of the deadline for the declaration, payment and refund requests of the quarterly Value Added Tax (VAT) return for the ... Read More

MoF decision #682/1

Further extension of the deadline for the filling and payment of the personal annual employees’ income tax return (R8 form) ... Read More

MoF decision #681/1

Further extension of the deadline for the filling and payment of the tax on salaries of the 2nd quarter of the year 2023 until the 29th September 2023 (inclusive) ... Read More

Decision #640/1

The Ministry of Finance (MoF) has issued on the 31st August 2023 the decision #640/1 (attached a scanned copy) in application of the article 72 ... Read More

Memo #714

The National Social Security Fund (NSSF) has issued a Memo #714 on the 5th September 2023 (attached a scanned copy) whereby it has finally clarified ... Read More

Memo #714

The National Social Security Fund (NSSF) issued  Memo #714 on the 5th of September 2023 (attached a scanned copy) whereby it has finally clarified the ... Read More

Decision #640/1

The Ministry of Finance (MoF) issued on the 31st August 2023 decision #640/1 (attached a scanned copy) in the application of article 72 of the Budget Law 2022 ... Read More

MoF decision #633/1

Further extension of the deadline for the filling and payment of the tax on salaries of the 2nd quarter of the year 2023 until the 15th September 2023 (inclusive) ... Read More

MoF decision #635/1

Further extension of the electronic filling and paying the built property tax of 2022 for taxable amounts exceeding LBP 40 million till the 15th September ... Read More

MoF decision #632/1

Further extension of the deadline for the filling and payment of the personal annual employees’ income tax return (R8 form) ... Read More

MoF decision #631/1

Further extension of the deadline for the declaration, payment and refund requests of the quarterly Value Added Tax (VAT) return for the ... Read More

MoF decision #630/1

Further extension of the deadline for the filing and the payment of the corporate income tax return as well as the ... Read More

Decree # 11928

Decree # 11928 dated 18th August 2023 and published in the Official Gazette #35 on the 24th August 2023 (attached a scanned copy) ... Read More

MoF decision #601/1

Extension of the deadline for the filling and payment of the Value Added Tax (VAT) declaration of the 2nd quarter of the year 2023 ... Read More

MoF decision #600/1

Extension of the deadline for the filling and payment of the tax on salaries of the 2nd quarter of the year 2023 until the 31st August 2023 inclusive ... Read More

MoF decision #572/1

 Further extension of the deadline for the declaration of the income from foreign movable assets of the fiscal year 2022 ... Read More

MoF decision #571/1

Further extension of the deadline for the annual tax on salaries declarations (R5,R6,R7) the year 2022 and the payment of ... Read More

MoF decision #570/1

Further extension of the electronic filling and paying the built property tax of 2022 for taxable amounts exceeding LBP 40 million till ... Read More

MoF decision #569/1

Further extension of the deadline for the filling and payment of the personal annual employees’ income tax return (R8 form) for ... Read More

MoF decision #568/1

Further extension of the deadline for the filling and payment of the annual Corporate Income Tax with the related Ultimate Beneficiary Owner ... Read More

MoF decision #496/1

Extension of the deadline for the filling and payment of the Value Added Tax (VAT) declaration of the 2nd quarter of the year 2023 ... Read More

MoF decision #495/1

Extension of the deadline for the filling and payment of the tax on salaries of the 2nd quarter of the year 2023 until the 31st July 2023 inclusive ... Read More

MoF decision #466/1

Further extension of the deadline for the filling and payment of the personal annual employees’ income tax return (R8 form) for ... Read More

MoF decision #465/1

Further extension of the electronic filling and paying the built property tax of 2022 for taxable amounts exceeding LBP 40 million ... Read More

MoF decision #464/1

Further extension of the deadline for the filling and payment of the annual Corporate Income Tax with the related Ultimate Beneficiary Owner ... Read More

MoF decision #463/1

Further extension of the deadline for the annual tax on salaries declarations (R5, R6, R7) in the year 2022 and ... Read More

MoF decision #462/1

Further extension of the deadline for the declaration of the income from foreign movable assets of the fiscal year 2022 ... Read More

Memo #711

The National Social Security Fund (NSSF) issued  Memo #711 on the 12th of June 2023 (attached is a scanned copy) amending the previous NSSF Memo ... Read More

Decision #389/1

The Ministry of Finance (MoF) has issued on the 31st May 2023 the decision #389/1  extending the deadline for the first quarter of the ... Read More

MoF decision #363/1

Further extension of the deadline for the declaration of the income from foreign movable assets of the fiscal year 2022 ... Read More

MoF decision #362/1

Further extension of the electronic filling and paying the built property tax of 2022 for taxable amounts exceeding LBP 40 million ... Read More

MoF decision #361/1

Further extension of the deadline for the filling and payment of the personal annual employees’ income tax return (R8 form) for ... Read More

MoF decision #360/1

Further extension of the deadline for the annual tax on salaries declarations (R5,R6,R7) the year 2022 and the payment of ... Read More

MoF decision #359/1

Further extension of the deadline for the filling and payment of the annual Corporate Income Tax with the related Ultimate Beneficiary Owner ... Read More

decision #323/1

The Ministry of Finance (MoF) has issued on the 15th May 2023 the decision #323/1 (attached a scanned copy) in application of the article 39 of the Budget Law ... Read More

decision #322/1

The Ministry of Finance (MoF) has issued on the 15th May 2023 the decision #322/1 (attached a scanned copy) in application of the article 87 of the Budget Law ... Read More

MoF decision #316/1

Further extension of the deadline for the filling and payment of the Value Added Tax (VAT) declaration of the 1st Quarter of the ... Read More

MoF decision #315/1

Further extension of the deadline for the filling and payment of the non-resident tax declaration of the 1st Quarter of the year 2023 ... Read More

MoF decision #314/1

Further extension of the deadline for the filling and payment of the tax on salaries (R10 form) of the 1st Quarter of the ... Read More

notification #764/1

The Ministry of Finance (MoF) has issued on the 5th May 2023 the notification #764/1 (attached a scanned copy) providing clarifications on the article 29 ... Read More

MoF decision #294/1

Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year ... Read More

MoF decision #293/1

Extension of the deadline for the filling and payment of the personal annual employees’ income tax return (R8 form) for ... Read More

MoF notification #671/1

(attached a scanned copy) reminding the taxpayers that they can benefit from the tax penalties discounts provided for in the ... Read More

MoF decision #285/1

Extension of the deadline for the filing and payment of the Tax on salaries (Chapter III) declarations of the 1st ... Read More

MoF decision #283/1

Extension of the deadline for the filing and payment of the 1st quarter of the year 2023 Value Added Tax (VAT) ... Read More

MoF Decision No. 267/1 dated 22/04/2021 relating to the exemption of the transfer of shares and bonds from the fiscal stamp duty

The Ministry of Finance (MoF), has issued and published the here below Decision No 267/1 dated April 22, 2021 (Official ... Read More

MoF Decision No. 142/1 dated 22/03/2021 relating to the collection of the inheritance tax on the value of the compensation for the expropriation of property of a deceased

The Ministry of Finance (MoF), has issued and published the here below Decision No 142/1 dated March 22, 2021 (Official ... Read More

MoF Decision No. 35/1 dated 28/01/2021 relating to the mechanism for benefiting of the tax reduction in connection with the protection of the environment.

The Ministry of Finance (MoF), has issued and published the here below Decision No 35/1 dated January 28, 2021 (Official ... Read More

MoF Notification No. 2528/1 dated 03/08/2020 relating to the presentation of personal formalities and paperwork of taxpayers to the Department of Value Added Tax by email.

The Ministry of Finance (MoF), has issued and published the here below Notification No 2528/1 dated August 3, 2020 (Official ... Read More

MoF Decision No. 54/1 dated 15/02/2021 extending the deadline for filling the declaration of income from foreign movable assets of Lebanese residents.

The Ministry of Finance (MoF), has issued and published the here below Decision No 54/1 dated 15th February 2021 which ... Read More

MoF Decision No. 47/1 dated 08/02/2021 implementing the provisions of the Laws No 185/2020 and 194/2020 relating to tax exemptions.

The Ministry of Finance (MoF), has issued and published the here below Decision No 47/1 dated February 08, 2021 which ... Read More

MoF Decisions No. 11/1 and 14/1 dated 12/01/2021 extending the delay for the declaration and payment of taxes on wages & slaries as well as VAT.

The Ministry of Finance (MoF), has issued and published the here below Decisions No 11/1 and 14/1 dated 12th January ... Read More

MoF Notification No. 114/S1 dated 15/01/2021 reminding the taxpayers to invoice the end consumer in LBP.

The Ministry of Finance (MoF), has issued and published the here below Notification No. 114/S1 dated 15/01/2021 to remind the ... Read More

MoF Decision No. 893/1 dated 31/12/2020 acknowledging the difference of exchange resulting from the purchase of goods or assets in foreign currencies at the black market rate.

The Ministry of Finance (MoF), has issued and published the here below Decision No. 893/1 dated 31/12/2020 which acknowledges the ... Read More

Administrative Instruction No. 988/S2 dated 02/12/2020 on the control of the identity of the beneficial owners:

By virtue of the Administrative Instruction No. 988/S2 dated 02/12/2020 issued by the director of the Revenue Branch of the ... Read More

MoF Decision No. 691/1 dated 19/11/2020 relating to the adoption of new forms for the declaration of the tax on movable capital assets

By virtue of the MoF Decision No. 691/1 dated 19/11/2020, the new forms No. S1/J and S4/J (here below) related ... Read More

MoF Decision No. 530/1 dated 14/10/2020 relating to the extension of tax penalties rebates.

The Ministry of Finance (MoF) issued and published the here below Decision N.530/1 dated 14/10/2020 relating to the extension of ... Read More

Mof Decision No. 246/1 dated 06/07/2020 relating to information requests covered by the Banking Secrecy Law or by article 151 of the Code of Money and Credit.

The Ministry of Finance issued the here below Decision No. 246/1 dated 06/07/2020 published in the Official Gazette No. 39 ... Read More

MoF Decision No. 255/1 dated 08/07/2020 relating to the determination of the new deadlines for the tax obligations after the expiry of the suspending period (delays).

The Minister of Finance, has issued and published the here below Decision No. 255/1 dated 08/07/2020 relating to the determination ... Read More

Memo of the National Social Security Fund (NSSF) No. 19 dated 16/06/2020 relating to determination of the implementing provisions of article 73 of the NSSF Law concerning the re.

The National Social Security Fund (NSSF) # has issued and published the here below Memo No.19 dated 16/06/2020, reminding the ... Read More

MoF Decision dated 08/07/2020 defining the new deadlines for the tax obligations after the 30th of July 2020 in application of the articles 1 and 2 of the Law No 160 dated 8th May 2020.

The Ministry of Finance (MoF) has issued an information notice (here below) concerning the Minister decision dated 8th July 2020 ... Read More

MoF Decision No. 236/1 dated 29/06/2020 relating to the principles of adjustment of penalties for tax infringements incurred between 01/08/2019 until 17/10/2020 (inclusive):

The Minister of Finance, has issued the here below Decision No. 236/1 dated 29/06/2020 published in the Official Gazette No ... Read More

MoF Decision No. 228/1 dated 22/06/2020 relating to the installment for payment of taxes withheld at source and value added tax (VAT).

The Minister of Finance, has issued the here below Decision No. 228/1 dated 22/06/2020 published in the Official Gazette No ... Read More

Decision No. 193/1 dated 01/06/2020 relating to the determination of the implementing provisions of article 51 of the Law No. 497/2003 (income from movable capital).

The Ministry of Finance (MoF), has issued the here below Decision No. 193/1 dated 1/6/2020 published in the Official Gazette ... Read More

MoF Decision No. 171/1 dated 2705/2020 relating to the extension of deadlines provided for the exchange of information for tax purposes

The Ministry of Finance (MoF) owing to the COVID 19’ circumstances, has issued and published the here below Decision No ... Read More

MoF Decision No. 125/1 dated 22th March 2020 relating to the suspension of tax obligations and delays.

The Ministry of Finance (MoF), has issued and published the here below Decision No. 125/1 dated 22/03/2020 relating to the ... Read More

Decision No. 158/1 dated May 8, 2019 relating to the reportable Partner States

The Ministry of Finance (MoF), has issued and published in the official gazette the here below Decision No. 158/1 dated ... Read More

MoF Instructions No. 920/s1 dated 16/05/2020 concerning the penalties for infringements relating to the auditor’s report

The Ministry of Finance (MoF), has issued and published the here below Instructions No. 920/s1 dated 16 May 2020 concerning ... Read More

MoF Decision No. 125/1 dated 22th March 2020 relating to the suspension of tax obligations and delays.

The Ministry of Finance (MoF), has issued and published the here below Decision No. 125/1 dated 22/03/2020 relating to the ... Read More

MoF Decisions No. 92/1 and No. 93/1 dated 11th March 2020 relating to the submission of the taxpayers’ tax declarations electronically

The Ministry of Finance (MoF), has issued and published the here below Decisions #92/1 and #93/1 dated 11th March 2020, ... Read More

MoF Decision No. 440/1 dated 25/02/2020 relating to the payment of the tax stamp duty that applies to invoices and receipts in cash:

The Ministry of Finance has issued and published the notification below No. 440/1 dated 25/02/2020, relating to the payment of ... Read More

MoF Decision No. 17/1 dated 13/01/2020 relating to the principles of adjustment of penalties for tax infringements incurred prior to 31/07/2019 (inclusive):

The Ministry of Finance (MoF), has issued and published the here below the Decision No. 17/1 dated 13 January 2020 ... Read More

MoF Decision No.1001/1 dated 2/12/2019 relating to the determination of the transfer mechanism for bearer shares and promissory shares which have not been transferred in the name of the Lebanese State

The Ministry of Finance (MoF) has issued the Decision No. 990/1 dated 28/11/2019 (here below) which determines the transfer mechanism ... Read More

Notification of the Ministry of Finance No. 3045/1 dated October 4th, 2019 relating to the statement 18 regarding the Beneficial Owner

The Ministry of Finance (MoF), has issued and published (Official Gazette N47-101019) the here below notification No. 3045/1 dated October ... Read More

Notifications of the Ministry of Finance dated August 30th, 2019 relating to certain obligations charged to the establishments

The Ministry of Finance has issued three notifications dated 30/08/2019 published in the Official Gazette on 05/09/2019 (below): the first ... Read More

Decision of Ministry of Finance No. 620/1 dated August 21, 2018 relating to the implementing provisions of articles 23, 47 and 48 of the Budget Law No. 144 dated 31/07/2019

The Ministry of Finance (MoF), has issued and published the here below Decision No. 620/1 dated August 21, 2019  defining ... Read More

Decision of the Ministry of Finance No. 616/1 dated August 20th, 2019 relating to the modification of direct estimations subject to the property tax for dwellings occupied by non-tenants

Decision No.616/1 issued by the Ministry of Finance on 20/08/2019 (hereinafter), has modified the direct estimations subject to the property ... Read More

Decision No. 652/1 dated September 3, 2019 relating to the implementing provisions of article 68 of the Budget Law No. 144 dated 31/07/2019

The Ministry of Finance (MoF), has issued and published the here below Decision No. 652/1 dated September 3rd, 2019 defining ... Read More

Decision of the Ministry of Finance No. 640/1 dated August 28, 2019 relating to the reportable Partner States

The Ministry of Finance (MoF), has issued and published the here below Decision No. 640/1 dated 28/08/2019 which has updated ... Read More

Banque du Liban (BDL) Decision No. 13100 (Basic Circular #147) dated 3rd of September 2019 relating to the opening of bank accounts

The Bank of Lebanon (BDL) issued the Decision No.13100 (Basic Circular No.147) of 3 September 2019 (below) concerning the opening ... Read More

Decision of the Ministry of finance No. 545/1 dated 22/07/2019

Decision of the Ministry of finance No. 545/1 dated 22/07/2019 regarding the principles of determination of the value of a ... Read More

Decision of the Minister of Justice No. 46/1 dated 18/07/2019

Decision of the Minister of Justice No. 46/1 dated 18/07/2019 regarding the determination of the conditions of participation of the ... Read More

Banque du Liban (BDL) Intermediate Circular No 13087 (Basic Circular #521)

Banque du Liban (BDL) Intermediate Circular No 13087 (Basic Circular #521) dated 18th of July 2019 amending Intermediate Circular No ... Read More

Decision No. 139/1 dated 12/03/2019 relating to the implementing provisions of article 41 of the Asset Securitization Law No 705 dated 09/12/2005

Decision No. No. 139/1 issued by the Minister of Finance on 12/03/2019 (hereinafter), has defined the implementing provisions of article ... Read More

Decision No. 125/1 dated 11/03/2019 fixing the commencement of the limitation period (statute of limitation) applicable to the Administration.

Decision No. 125/1 issued by the Ministry of Finance on 11/03/2019 and published in the Official Gazette on March 14, ... Read More

MoF Decision No. 96/1 dated February 27th, 2019 relating to the implementing provisions of article 33 bis of the Law No. 379 dated 14/12/2001 (the VAT Law).

The Ministry of Finance (MoF) has issued the here below Decision No. 96/1 dated February 27th, 2019 (published in the ... Read More

MoF Decision No. 53/1 dated January 31st, 2019 on the new Forms for tax on built properties

The Ministry of Finance (MoF) has issued, by virtue of the Decision No. 53/1 dated January 31st, 2019 (published in ... Read More

MoF Directorate of General Customs Memorandum No.16 dated 31/12/2018 concerning the exemption of individual and collective means of transport for persons with disabilities from customs duties.

The Directorate of General Customs has issued the here below Memorandum dated 31/12/2018 (published in the Official Gazette on 31/01/2019), ... Read More

Decision No. 2048/1 dated 31/12/2018 relating to the implementing provisions of articles 4 and 12 of the Law No. 57 dated 05/10/2018 (the Law on the Offshore Petroleum Fiscal Regime)

Decision No. 2048/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of articles 4 ... Read More

Decision No. 2047/1 dated 31/12/2018 relating to the implementing provisions of the fiscal stamp duties that applies on authorizations (licenses) to occupy the public domain

Decision No. 2047/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing of the fiscal stamp ... Read More

Decision No. 2046/1 dated 31/12/2018 relating to the implementing provisions of article 6 of the Law No. 57 dated 05/10/2018 (the Law on the Offshore Petroleum Fiscal Regime)

Decision No. 2046/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of article 6 ... Read More

Decision No. 2045/1 dated 31/12/2018 relating to the new Forms applicable to the “beneficial owners”.

The Ministry of Finance (MoF) has issued, by virtue of the enclosed Decision No. 2045/1 dated 31/12/2018 new forms to ... Read More

Decision No. 2044/1 dated 31/12/2018 relating to the implementing provisions of sections (3) and (4) of article 13 of the Law No. 57 dated 05/10/2018 (the Law on the Offshore Petroleum Fiscal Regime)

Decision No. 2044/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of sections (3) ... Read More

Decision No. 2043/1 dated 31/12/2018 relating to the implementing provisions of article 10(2) of the Law No. 57 dated 05/10/2018 (the Law on the Offshore Petroleum Fiscal Regime)

Decision No. 2043/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of article 10(2) ... Read More

Decision No. 2034/1 dated 31/12/2018 relating to the implementing provisions of article 41 of the Budget Law No. 79 dated 18/04/2018 (exemption of the work contracts from the fiscal stamp duties)

Decision No. 2034/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of article 41 ... Read More

Decision No. 2013/1 dated 28/12/2018 which defines the implementation conditions of article 59 of the Law No. 379/2001 (Value Added Tax) regarding the VAT recovery for exempted transaction

Decision No. 2013/1 issued by the Ministry of Finance on 28/12/2018 (hereinafter), defines the implementation conditions of article 59 of ... Read More

Decision No. 2010/1 dated 27/12/2018 which defines the implementation conditions of article 52 of the Law on built property tax (allowances for principal and secondary residences)

Decision No. 2010/1 issued by the Ministry of Finance on 27/12/2018 (hereinafter), defines the implementation conditions of article 52 of ... Read More

Decision No. 1857/1 dated 30/11/2018 amending article 53 of Decision No. 453/1 dated 22/04/2009 relating to the implementing provisions of Law No. 44 dated 11/11/2008 (Law on tax procedures)

Decision No. 1857/1 issued by the Ministry of Finance on 30/11/2018 (hereinafter), has amended the provisions of Article 53 of ... Read More

MoF Decision No. 1583/1 dated 30 October 2018 concerning the extension of delay for the tax penalties rebates

The Ministry of Finance (MoF), has issued and published the here below the Decision No. 1583/1 dated 30 October 2018 ... Read More

MoF Decision No. 3361 dated 9th October 2018 specifying how the VAT on the electricity and water invoices may be deductible

The Ministry of Finance (MoF), has issued and published the here below the Decision No. 3361 dated  October 9th, 2018 ... Read More

Decision No. 789/1 dated May 10, 2018 (the reportable jurisdictions)

The Decision No. 789/1 dated May 10, 2018 has updated the list of jurisdictions to which Lebanon is committed to ... Read More

MoF Decision No. 1479/1 dated October 1, 2018 exempting the conversion of the Company’s legal status from the taxes under specific conditions (article 41 of Law No. 66/2017)).

The Ministry of Finance (MoF), has issued and published the here below Decision No 1479/1 dated 01/10/2018 on the application ... Read More

MoF Decision No. 1472/1 dated September 27, 2018 with respect to the mechanism of defining the “Beneficial Owner” (Law No 74/2016)

The Ministry of Finance (MoF), has issued and published the here below the Decision No. 1472/1 dated September 27, 2018 ... Read More

MoF Decision No 1476/1 dated 28/09/2018 postponing the term of payment of the lump sum tax

The Ministry of Finance (MoF), by virtue of the enclosed Decision No 1476/1 dated 28/09/2018, has postponed the term of ... Read More

MoF Decision No. 1432/1 dated September 17, 2018 on the new Forms for tax on movable capital & assets under title III of the Income tax Law

The Ministry of Finance (MoF) has issued, by virtue of the enclosed Decision No. 1432/1 dated September 17, 2018, new ... Read More

MoF Decision #836/1 dated May 21, 2018 with respect to definition of “ tax resident” based on the Law No. 44 dated November 11, 2008 (Code of Tax Procedures)

The Ministry of Finance (MoF) has issued the decision #836/1 dated May 21, 2018 with respect to definition of “tax ... Read More

MoF Circular No. 1657-S1 dated May 21, 2018 with respect to the exemption of the entities that did not perform any activity from the annual flat fee (lump sum tax)

The Ministry of Finance (MoF) has recently issued a notification #1657/S1 dated 21st May 2018 (attached a scanned copy) related ... Read More

MoF decision #837-1 dated 21 May 2018 providing Tax forms for the Capital gain tax of individuals and tax exempted entities

The Ministry of Finance (MoF) has issued the decision #837/1 dated 21st May 2018 (here below) whereby it provides the ... Read More

MoF Directives #1349/S1 dated April 24th, 2018

MoF Directives #1349/S1 dated  April 24th, 2018 on the application of Annual lump sum fee on taxpayer The Ministry ... Read More

MoF Decision #517/1 dated 17th April 2018

MoF Decision #517/1 dated 17th April 2018 on the application of the article 13 of the Law #64 dated 20th ... Read More

MoF Decision #514/1 dated 17th April 2018

MoF Decision #514/1 dated 17th April 2018 on the application of article 49 of the Law #66 dated 3rd November ... Read More

MoF notification on the Decision #1568 dated 29th December 2017 on the application of the Article 25 of the VAT Law#379

Following several complaints from taxpayers and economic bodies, the Ministry of Finance (MoF) has extended till end of February 2018 ... Read More

MoF notification #5241 dated 19th December 2017 on VAT

The Ministry of Finance (MoF) has recently issued a new notification #5241 dated 19th December 2017 (attached a scanned copy) ... Read More
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