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 parties outside the Lebanese territory (including in embassies and consulates) with an effect outside Lebanon. However, these contract are subject to the fiscal stamp duty if they are used officially in Lebanon before the administration or the justice. All contracts related to export and transit activities are also exempted from the fiscal stamp duty.
Author: citylog
MoF notification #1995/1
Reminder of the extended deadline for the 2023 annual tax on salaries filling before the 30th August 2024.
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 tax until the 30th September 2024.
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 2024) before the 15th August 2024. According to this article, taxpayers can benefit from a 85% tax penalties rebate for any infringement that occurred prior to the 16th November 2022 and from 90% rebate for any infringement that occurred between the 16th November 2022 and the publication date of the Budget Law 2024 (i.e. 15th February 2024).
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.
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 2024 (inclusive).
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.
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.
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 of the Value Added Tax (VAT) declaration of the 2nd quarter of the year 2024 until Monday 5th August 2024 (inclusive).
MoF decision #795/1
Further extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year 2023 for taxpayers subject to income tax based on the lump sum regime (deemed profit basis) and institutions who are exempt from income tax (including associations and NGOs) and adopting the cash basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law until the 30th August 2024 (inclusive).