Decision No. 2043/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined the implementing provisions of article 10(2) of the Law No. 57 dated 05/10/2018 (the Law on the Offshore Petroleum Fiscal Regime) as regards to the withholding tax on payments due to non-residents. This Decision recalls that all companies and persons involved in the petroleum business are required to withhold the tax due in respect of payments made to non-residents in return of their services and to pay it on a quarterly basis unless the said company or person has a permanent establishment in Lebanon or has a tax residence thereof. Moreover, this Decision introduces a novelty which aims to expand the basis of resident and non-resident taxpayers by compelling local companies to obtain a fiscal number from the Lebanese Authorities for any non-resident natural person or legal entity with wish it deals and trades. It is to be noted that in accordance with the tax conventions aiming to avoid double taxation, duly ratified by Lebanon, contracting parties resident in the countries bound to Lebanon by these conventions will be entitled to recover taxes withheld at source through a request submitted within the non-prescribed deadlines.