Decree No.5159 dated 02/07/2019 (hereinafter), has defined the implementing provisions of article 16(8) of the Law No. 57 dated 05/10/2017 (the Law on the Offshore Petroleum Fiscal Regime) relating to the status of legal representative conferred to the companies holders of oil rights (as well as those licensed operating in this field) vis-a-vis non-residents co-contractors as regards to the VAT liability on transactions carried out with latters on the Lebanese territory or in the territorial waters as well as the related obligations.In fact, said companies holders of petroleum rights or operating in this field are considered by right as resident representatives jointly and severally liable with the non-resident taxpayers to the payment of the tax, fines and penalties incurred as well as to the execution of the obligations and formalities put at their charge, in respect of the value added tax (VAT) (articles 33 and 40 of the Law No. 379 dated 14/12/2001 and its amendments) regardless of the turnover achieved. Therefore, this Decree specifies the procedures and practical measures aiming to the registration and acquisition of the Tax Identification Number (TIN) in this respect (for both representatives and non-residents), to the reporting of information, the presentation of declarations and filing tax returns, the exercise of the right of deduction and payment of taxes (VAT) instead of non-residents and on their behalf as well as to the resulting regularizations, restitutions, objections and appeals.