The Ministry of Finance has issued on February 12, 2021 a clarification regarding the article 4 of decision 47/1 dated February 8, 2021, whereby it refuted having imposed income taxes on donations. The Ministry has stated that it pre-consulted the Council of State on the matter and that it did not impose income taxes on the gifts donated to legal persons which are not initially subject to income taxes. It declared moreover that no taxes will be imposed as long as the donations’ value is below the value of the damages incurred. The Lebanese Association for Taxpayers’ Rights (ALDIC) insists on its initial position regarding the illegality of article 4 of decision 47/1 and commented on the Ministry’s last declaration, indicating that the Ministry’s declaration comprises important contradictions as it refutes imposing taxes and then confirms the imposition. Thus, the Ministry confirms that income taxes will be imposed on all persons that are legally liable to income tax (Chapter 1) and ignoring other taxpayers liable to other schedule taxes as well as those in the informal economy, violating by doing so the principle of equality in rights and obligations enshrined in the Constitution and confirmed by the Constitutional Council several times, and encouraging as a result tax evasion. In addition, the basic fiscal legislation and principles prohibit double imposition, it is therefore not possible to exempt grants or free donations from the inheritance and gift tax and then impose it as an exceptional taxable revenue under income tax law. Most importantly, the decision is contrary to the spirit of law 194/2020 which has totally exempted from taxes the persons and companies affected by the blast. Finally, and based on recent precedents, the pre-consultation of the Council of State is not an obstacle to submitting an appeal aiming at annulling the decision.