Decision No. 2044/1 issued by the Ministry of Finance on 31/12/2018 (hereinafter), has defined 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) as regards to the procedures of declaration and payment of taxes on salaries and wages of resident employees working on behalf of non-resident employers. The said decision provides, on the one hand, for resident employees (as defined by the Code of Tax Procedures and the said Law No. 57), the obligations of registration near the tax authorities, tax calculation and quarterly payments which are in principle, in the responsibility of their non-residents employers (Title II of the Income Tax Act). This situation may be useful indeed to apply the same procedure for all similar cases in commercial, industrial and other activities. On the other hand, this Decision also requires resident employers who deal with non-resident parties performing work and services on the Lebanese territory through employees, to notify the Lebanese Tax Administration, within three months of the commencement of the activity, the name of said non-resident employees, to register them and to withhold at source the due tax in respect of the payments made to the latter and to pay it quarterly, until the concerned employee becomes a resident and is responsible himself for doing so under the provisions of the aforementioned section 3.