MOF Decision #959/1
The Ministry of Finance issued on the 5th September 2024 the decision #959/1 defining the mechanism to compute the tax on ... Read More
MoF decision #916/1
MoF decision #916/1 issued on 29th August 2024: Further extension, and for the last time, of the deadline for the filling of the annual ... Read More
MoF decision #915/1
MoF decision #915/1 issued on 29th August 2024: Further extension, and for the last time, of the deadline for the filling of the annual ... Read More
MoF decision #914/1
MoF decision #914/1 issued on 29th August 2024: Further extension, and for the last time, of the deadline for the filing and ... Read More
MOF Notification #2147/1
On the 28th August 2024, the Ministry of Finance has published the Notification #2147/1 clarifying that these exchange rates only apply to the ... Read More
Decision #9
The Government issued on the 14th August 2024 the Decision #9 (attached) defining the exchange rates of the US Dollar to be used for the public accounting ... Read More
MoF decision #892/1
Extension of the deadline for the Tax on Salaries (R10) declaration of the 2nd quarter of the year 2024 and the payment of the related tax until the 30th September 2024 ... Read More
MoF decision #891/1
Extension of the deadline for the Tax on Salaries (R10) declaration of the 1st quarter of the year 2024 and the payment of the related ... Read More
MoF decision #890/1
Extension of the deadline for the Value Added Tax (VAT) declaration of the 2nd quarter of the year 2024 and the payment of the related tax until the 30th August ... Read More
MoF decision #889/1- Exemption of fiscal stamp duty on contracts signed abroad
The Ministry of Finance (MoF) has issued on the 21st August 2024 the decision #889/1 that has exempted from the fiscal stamp duty all contract signed by all ... Read More
MoF notification #1995/1
Reminder of the extended deadline for the 2023 annual tax on salaries filling before the 30th August 2024. Download (PDF, Unknown) ... Read More
MoF decision #853/1
Extension of the deadline for the Tax on Sayrafa profits (article 93 of the 2024 budget law) filling and the payment of the related due ... Read More
MoF notification #1928/1
Reminder of the deadline to benefit from the tax penalties rebates mentioned in the article 88 of the Law #324 (Budget Law ... Read More
MoF decision #825/1
Further extension of the deadline for the 2nd quarter of the year 2024 VAT filling and the payment of the related due tax until the 20th August 2024. ... Read More
MoF decision #815/1
Further extension of the deadline for the built property tax filling of the year 2023 and the payment of the related due tax until the 30th August ... Read More
MoF decision #814/1
Further extension of the deadline for the annual tax on salaries declarations (R5,R6,R7) of the year 2023 and the payment of the related due tax until the 30th August 2024 ... Read More
MoF decision #813/1
Further extension of the deadline for the annual tax on salaries declarations (R5,R6,R7) of the year 2022 and the payment of the related due tax until the 16th August 2024. Download (PDF, ... Read More
MoF decision #731/1
The Ministry of Finance (MoF) decision #731/1 dated 19th January 2024 (attached scanned copy) has extended the deadline for the filling and payment ... Read More
MoF decision #795/1
Further extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the ... Read More
MoF decision #794/1
Further extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the ... Read More
Decision # 791/1
The Ministry of Finance (MoF) has issued on the 24th July 2024 the decision # 791/1 in application of the articles 17 & 54 ... Read More
(MoF) decision # 722/1
The Ministry of Finance (MoF) decision # 722/1 dated 11th July 2024 (attached a scanned copy) in application of the article 88 of the Law #324 (Budget ... Read More
MoF decision #721/1
MoF decision #721/1: Extension of the deadline for the Tax on Salaries (R10) declaration of the 2nd quarter of the year 2024 and the payment of the ... Read More
MoF decision #720/1
MoF decision #720/1: Extension of the deadline for the Non-resident tax declaration of the 2nd quarter of the year 2024 and the payment of the related tax until the 30th August ... Read More
MoF decision #719/1
MoF decision #719/1: Extension of the deadline for the filing and the payment of the Corporate Income Tax and the related Ultimate Beneficiary Owner (UBO) ... Read More
MoF decision #692/1 dated 25 June 2024
Further extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year ... Read More
MoF decision #691/1 dated 25 June 2024
Further extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year ... Read More
MoF decision #690/1 dated 25 June 2024
Further extension of the deadline for the VAT declaration of the 1st quarter of the year 2024 and the payment of the related tax until the 10th July 2024 (inclusive). Download (PDF, ... Read More
MOF decision # 645/1
The Ministry of Finance (MoF) has issued on the 4th June 2024 the decision # 645/1 that requires from the companies having previously ... Read More
MOF Notification #898/1
The MoF has also issued on the same date a public Notification #898/1 (attached a scanned copy) defining the exchange rates that should ... Read More
MOF decision # 381/1
The Ministry of Finance (MoF) has issued on the 22nd April 2024 the decision # 381/1 (attached a scanned copy) that further extended, for ... Read More
Notification #861/1
On the other hand, the Ministry of Finance has also issued on the same date the Notification #861/1 reminding the taxpayers to ... Read More
MoF decision #375/1
MoF decision #375/1: Extended the deadline for the filling and payment of the Fiscal stamp duty on invoices & receipts for the month ... Read More
MoF decision #374/1
MoF decision #374/1: Granted a deadline for the declaration of the capital gain generated by individuals from the transfer of their shares in predominantly real ... Read More
MoF decision #373/1
MoF decision #373/1: Extended the deadline for the declaration of the Non-resident tax of the 1st quarter of the year 2024 and the payment of ... Read More
Decree #13225
Decree #13225 raising the schooling allowances for students in public schools and universities to LBP 4,000,000 (with a maximum of LBP 12,000,000) and ... Read More
Decree #13164
Decree #13164 raising the official minimum wage for employees to LBP 18,000,000 per month and daily workers to LBP 820,000 per day, starting from the ... Read More
MoF decision #351/1
MoF decision #351/1: dated 9th April 2024 further extended the deadline for the filling and payment of the Tax on Salaries of the 1st quarter of the year 2024 until the ... Read More
MoF decision #350/1
MoF decision #350/1: dated 9th April 2024 extended the deadline for the filling and payment of the Value Added Tax (VAT) declaration of the 1st quarter of ... Read More
MoF decision #305/1
MoF decision #305/1: dated 4th April 2024 extended the deadline for the declaration of the income from foreign movable assets of the fiscal year 2023 ... Read More
MoF decision #304/1:
MoF decision #304/1: dated 4th April 2024 extended the deadline for the declaration of the income from foreign movable assets of the fiscal year 2022 according ... Read More
Decision # 302/1
Please be informed that the Ministry of Finance (MoF) has issued on the 2nd April 2024 the decision # 302/1 in application of the ... Read More
MoF instruction #441/1
Sets the procedure to reconsider the decisions issued by the Value Added Tax (VAT) department against taxpayers for VAT infringements ... Read More
MoF decision #174/1
Application of the article 39 of the 2022 Budget law related to the tax on the Capital gain (i.e. difference between the ... Read More
MoF decision #247/1
Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year ... Read More
MoF decision #246/1
Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year ... Read More
MoF decision #219/1
MoF decision #219/1: Extension of the deadline for the built property tax filling of the year 2023 and the payment of the related due ... Read More
MoF decision #218/1
MoF decision #218/1: Extension of the deadline for the annual tax on salaries declarations (R5,R6,R7) of the year 2022 and the payment of the related ... Read More
MoF decision #217/1
MoF decision #217/1: Extension of the deadline for the annual tax on salaries declarations (R5,R6,R7) of the year 2023 and the payment of the related ... Read More
MoF has issued on the 22nd March 2024 two Memos #590-1 and #591-1
The Ministry of Finance (MoF) has issued on the 22nd March 2024 two Memos #590-1 and #591-1 setting in place the ... Read More
MoF decision # 293/1 dated 20 July 2020
We hereby remind you of the requirements set in the Ministry of Finance (MoF) decision # 293/1 dated 20 July 2020 in ... Read More
MoF Decision #147/1
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 ... Read More
MoF Decision #146/1
Decision #146/1 has extended the deadline for the declaration of the income from foreign movable assets of the fiscal year 2023 according ... Read More
MoF Decision #145/1
Decision #145/1 has further extended the deadline for the declaration of the income from foreign movable assets of the fiscal year 2022 ... Read More
NSSF Law #319
Law #319 dated 22nd December 2023 published in the Official Gazette #53 dated 28 December 2023 (attached a scanned copy) has made ... Read More
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
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
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
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
Further extension of the deadline for the filing and payment of the annual tax declarations of the non-for-profit organizations (on cash basis) and the deemed profit taxpayers together with their Ultimate Beneficiary Owner (UBO) declarations of the fiscal year 2022 until the 28th April 2023 inclusive.
MOF decision No. 683/1 dated 23/11/2022 determining the appraisal value of all movable and immovable rights and properties that devolve to third parties, with the exception of the State and municipalities, by ways of inheritance, will, gift, or endowment or in any other way without compensation or counterpart, equivalent to their real value.
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. 148/1 dated 26/03/2021 implementing the provisions of articles 2 and 3 the Laws No 199/2020 relating to the extension of the suspension of legal and tax obligations and tax exemptions.
The Ministry of Finance (MoF), has issued and published the here below Decision No 148/1 dated March 26, 2021 which ... 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 Decision No. 801/1 dated 24/12/2020 relating to the determination of the estimated value of the elements of the inheritance located outside Lebanese territories and subject to inheritance taxes.
The Ministry of Finance (MoF), has issued the Decision No 801/1 dated December 24, 2020 (here below), published in the ... 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
Memo of the National Social Security Fund (NSSF) No. 654 dated 07/01/2021 concerning the implementing provisions of the Law No. 199 dated 29/12/2020 relating to the extension of the deadlines and the granting of certain tax exemptions.
The National Social Security Fund (NSSF) has issued and published the here below Memo No.654 dated 07/01/2021, extending till August ... 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
Decision No. 255/1 dated 07/06/2020 relating to the determination of the implementing provisions of articles 1 and 2 of the Law No. 160 relating to the legal deadlines for tax rights and obligations which fall within the competence of the Public Finance Directorate.
The Ministry of Finance (MoF) has issued the here below Decision No. 255/1 dated 07/06/2020 published in the Official Gazette ... Read More
MoF Decision No. 245/1 dated 07/06/2020 relating to the determination of the elements constituting the turnover of banks, financial institutions and financial intermediation companies to be adopted in order to settle the flat-rate tax provided for in article 20 of the Law No. 6/2020
The Ministry of Finance (MoF) has issued the here below Decision No. 245/1 dated 07/06/2020 published in the Official Gazette ... Read More
MoF Decision No. 244/1 dated 07/06/2020 relating to the tax treatment of profits made by insured in the form of investment returns as regard to the premiums paid to insurers and underwriters.
The Ministry of Finance (MoF) has issued the here below Decision No. 244/1 dated 07/06/2020 published in the Official Gazette ... Read More
MoF Decision No. 243/1 dated 07/06/2020 relating to the determination of the implementing provisions of the Law No. 160/2020 concerning the exemption of donations granted due to the spread of the Coronavirus.
The Ministry of Finance (MoF) has issued the here below Decision No. 243/1 dated 07/06/2020 published in the Official Gazette ... Read More
Memo of the National Social Security Fund (NSSF) No. 646 dated 22/09/2020 concerning the implementing provisions of the Law No. 185 dated 19/08/2020 relating to the extension of the deadlines and the granting of certain tax exemptions.
The National Social Security Fund (NSSF) has issued and published the here below Memo No.646 dated 22/09/2020, extending till the ... 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
Decision No. 419/1 dates 02/09/2020 relating to the implementing provisions of the Decree No.6850 dated 14/08/2020 related to the acceptance and exemption of foreign donations and aid that are provided to Lebanon to overcome the damages resulting from the Beirut Port explosion from taxes and value-added tax (VAT).
Shall be exempted from taxes, especially from the fiscal stamp duty and customs fees, including the minimum customs, financial and ... Read More
MoF Decision No.307/1 dated 28/07/2020 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 here below Decision No. 307/1 dated 28/07/2020 published in the Official Gazette ... Read More
Mof Decision No. 256/1 dated 08/07/2020 relating to the determination of the delays concerning the execution of procedures and formalities, follow-up of objections and documents that must be submitted as part of the administrative procedures and formalities.
The Ministry of Finance issued the here below Decision No. 256/1 dated 08/07/2020 published in the Official Gazette No. 39 ... 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
Decision No. 273/1 dated 14/07/2020 concerning the adoption of forms relating to the reimbursement of the deductible tax surplus further to the acceptance of the request relating for the cancellation of the VAT registration
The Minister of Finance, has issued and published the here below Decision No. 273/1 dated 07/14/2020, concerning the adoption of ... Read More
MoF Decision No. 293/1 dated 20/07/2020 relating to the mechanism for applying the provisions of the Double Tax Treaties (DTT) related to dividends, interests, royalties and services or works paid to a foreign resident of a country that has signed a DTT with Lebanon.
The Minister of Finance (MoF) has issued and published on July 20, 2020 the here below Decision No. 293/1 determining ... Read More
Decision of the Minister of Finance No. 272/1 dated 07/14/2020 relating to the tax treatment of the income deriving from foreign movable capital generated by physical or legal persons resident in Lebanon
The Minister of Finance (MoF) issued and published on July 14th, 2020 the here below Decision No. 272/1, determining the ... 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
MoF Decision No. 237/1 dated 29/06/2020 relating to the exclusion from the scope of the property tax of constructions of industrial or commercial enterprises built on public domain and properties.
The Minister of Finance, has issued the here below Decision No. 237/1 dated 29/06/2020 published in the Official Gazette No.28 ... 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 Instructions No. 1989/s1 dated 29/06/2020 relating to implementation of the exemption of funds and property devolved by donation or by will to religious communities and to legal persons belonging to them from the inheritance tax.
The Ministry of Finance (MoF), has issued the here below Instructions No. 1989/s1 dated 29/06/2020 published in the Official Gazette ... 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
MoF Decision No. 208/1 dated 15/06/2020 relating to the implementing provisions of article 42 of the Law No. 144 dated 31/07/2019 (Budget Law 2019) relating to the cancellation of commercial companies and enterprise from the trade register as well as civil companies from the special register of civil companies
The Minister of Finance, has issued the here below Decision No. 208/1 dated 15/06/2020 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. 111/1 dated 17/03/2020 relating to the taxpayers’ obligation covered by the provisions of article 82 of the Income Tax Law to declare the income of foreign movable capital by electronic means.
The Ministry of Finance (MoF), has issued and published the here below Decision No. 111/1 dated 17/03/2020 relating to the ... 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. 134/1 dated 31/03/2020 relating to the extension of the deadlines related to the submission of the taxpayers’ tax declarations electronically and the payment of the tax on the income deriving from movable foreign assets earned by physical and legal persons residing in Lebanon
The Ministry of Finance (MoF), has issued and published the here below Decision No. 134/1 dated 31/03/2020 relating to the ... Read More
Decision of the Minister of Labor No. 23/1 dated 04/03/2020 relating to the extension of deadlines concerning the submission of the monthly and quarterly National Social Security Fund (NSSF) contributions
The Minister of Labor Decision of Labor, has issued and published the here below Decision No. 23/1 dated 04/03/2020 relating ... 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
Notification of the Ministry of Finance No.479 /S1 dated 02/27/2020 relating to the proceeds deriving from foreign movable capital generated by physical or legal persons resident in Lebanon:
This notification recalls the provisions of article 82 of the Income Tax Law which compels physical or legal persons resident ... 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
Circular No. 105/s1 dated January 15th, 2020 relating to the modification of direct estimations subject to the property tax for dwellings occupied by non-tenants as well as for non-occupied dwellings as of 01/01/2019:
Circular No.105/S1 issued by the Ministry of Finance on 15/01/2020 (hereinafter), has modified the direct estimations subject to the property ... Read More
MoF Decision No. 58/1 dated 18 February 2020 relating to the implementing provisions of paragraph (2) of article 49 of the Law No. 14 dates 31/07/2019 (General Budget and annexed budgets of 2019) related to the exceptional revaluation of fixed assets:
The Ministry of Finance (MoF) has recently issued a new decision #58/1 dated 18th February 2020 (here below) on the ... Read More
MoF Decision No. 54/1 dated 7 February 2020 relating to the implementing provisions of paragraph (2) of article 29 of the Law No. 14 dates 31/07/2019 (General Budget and annexed budgets for 2019):
The Ministry of Finance (MoF), has issued and published the here below Decision No. 54/1 dated 7th February 2020 relating ... Read More
MoF Decision No. 46/1 dated 04/02/2020 relating to the implementing provisions of clause (6) of article 47 of the Law No. 44 dated 11/11/2008 and its modification (Law on tax procedures)
The Ministry of Finance (MoF), has issued and published the here below the Decision No. 46/1 dated 04/02/2020 relating to ... 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
Decision of the Ministry of Finance No.990/1 dated 28/11/2019 amending article 19 of the Decision No. 517/1 dated 17/04/2018 relating to the implementing provisions of article 45 of the Legislative-Decree No.144/1959 (Income Tax Law)
The Ministry of Finance (MoF) has issued the Decision No. 990/1 dated 28/11/2019 (here below) which amended article 19 of ... Read More
Decision of the Ministry of Finance No. 942/1 dated 15/11/2019 relating to the taxation treatment of liberal professions’ income derived by Lebanese residents from activities implemented in foreign countries which have signed double taxation treaties (DTT) with Lebanon.
The Ministry of Finance (MoF) issued the Decision No. 942/1 dated 15/11/2019 (here below), published in the Official Gazette No ... Read More
Circular No. 3244 /S1 dated November 29, 2019 relating to the taxation of the buyers of the real estate and the different units of the parceled out buildings by virtue of notary sales contracts or irrevocable proxies to the built property tax.
The Minister of Finance issued the Circular No. 3244 /S1 dated November 29, 2019, published in the Official Gazette No ... 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
Announcement of the Ministry of Finance No. 2137/s1 dated August 6th, 2019 relating to the payment of the smoking license fees by touristic entities that meet the sanitary and legal requirements
The Ministry of Finance (MoF) has published an announcement on the 6th august 2019 (here below) related to the payment ... Read More
National Social Security Fund (NSSF) Notification No. 620 dated August 20, 2019 relating to the reduction in the social security penalties according to the provisions of article 37 of the Law No. 144/2019 (Budget Law 2019)
The National Social Security Fund (NSSF) has issued the notification No. 620 dated 20/09/2019 related to the reduction in the ... 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. 609 dated August 14th, 2019 relating to the determination of the delays concerning the execution of procedures and formalities before the tax departments in charge of the inheritance tax
Decision No.609 issued by the Ministry of Finance on 14/08/2019 (below), has determined the delays concerning the execution of procedures ... 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.54/1 dated January 31st, 2019 concerning the determination of the tax treatment of the amendments made by the financial units concerned with the income tax on the declarations and activities of limited companies
The Ministry of Finance (MoF) has issued and published the here below Decision No.54 dated 31/01/2019 (published in the Official ... 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 Decision No. 52/1 dated January 31st, 2019 concerning the mechanism for receiving the annual declaration, the annual statements and the overall sheet pertaining to the tax on wages and salaries through an electronic tax system.
The Ministry of Finance (MoF) has issued the here below Decision No. 52/1 dated January 31st, 2019 (published in the ... 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 #838/1 dated 21 May 2018 on the application of article 32 of the Law #79 dated 19 April 2018 (Budget Law 2018) related to the partial amnesty of the amount of taxes objected
The Ministry of Finance (MoF) has issued the decision #838/1 dated 21 May 2018 on the application of article 32 ... 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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