Auteur : citylog

Schedule of new tax deadlines following Law #46 on suspension of deadlines

MoF Notification #1281/1 Extending the Obligation to update information on UBO till 29 May 2026

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The Ministry of Finance (MoF) public Notification #1281/1 dated 28 April 2026 (attached a scanned copy) has extended till the 29th May 2026 the tax obligation to update the Ultimate Beneficial Owner (UBO) of your company up-to 31 March 2026. This update covers any change in the capital of the company (transfer of shares) or in the situation of the UBO. We highly recommend you to update the M18 tax form online on your electronic MoF account and amend the information related to the UBO within one month from any modification in these information to avoid the newly increased penalties set in the Budget Law 2026 that can reach up to LBP 750 million (US$ 8,480) for joint-stock companies (SAL) and LBP 500 million (US$ 5,590) for partnerships, limited liability companies (SARL) and tax-exempt entities according to the article 18 of the Budget Law 2026.
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Schedule of new tax deadlines following Law #46 on suspension of deadlines

MoF decisions extending tax filling deadlines

Posted on by citylog

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The Ministry of Finance (MoF) has issued the following decisions (attached scanned copies) extending tax filing deadlines:

 –          MoF decision #464/1 dated 29th April 2026: Extension of the deadline for the Non-resident tax declaration of the 1st quarter of the year 2026 till the 29th May 2026 inclusive.

 

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–          MoF decision #465/1 dated 29th April 2026: Extension of the deadline for the tax filling of the years 2025 for Multiplace taxpayers (R8) and the payment of the related due tax (if any) until the 30th June 2026 inclusive.

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Schedule of new tax deadlines following Law #46 on suspension of deadlines

Tax Alert: Decree # 2923 dated 24 April 2026 increasing NSSF ceiling and family allowances

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Decree # 2923 dated 24th April 2026 (attached a scanned copy) has increased the following NSSF ceiling and family allowances starting from the beginning of the month that follows its publication in the official gazette:

1)      The NSSF monthly ceiling for the family allowance contributions calculation is set at LBP 28,000,000.

2)      The monthly family allowances have been increased to a maximum of LBP 7,875,000 split as follows:

a.       LBP 2,100,000 for the spouse/husband.

b.      LBP 1,155,000 for every child up to 5 children.

This decree has still to be published in the official gazette and followed by an NSSF application Memo before being in force

 

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Schedule of new tax deadlines following Law #46 on suspension of deadlines

NSSF Memo #830 dated 8 April 2026 Extension of monthly and quarterly declarations till 30 June 2026

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The NSSF Public Memo # 830 dated 8th April 2026 (attached a scanned copy) has extended the deadline to submit the following declarations till the 30 June 2026:

·         Monthly social security declaration forms for the months of February, March and April 2026.

·         Quarterly social security declaration forms for the 4th quarter of the year 2025 and the 1st quarter of the year 2026.

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Schedule of new tax deadlines following Law #46 on suspension of deadlines

MoF decision #401/2 & notification #1090 – Reduction of fiscal stamp penalties till 30 June 2026

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The Ministry of Finance (MoF) has issued on the 7th April 2026 the notification # 1090 referring to the MoF decision # 401/2 (attached a scanned copies) on the exceptional reduction of 80% on the fiscal stamp duty delay penalties for any delay of more than 9 months if the declaration and the payment of this stamp duty with the reduced penalties are made before the 30th June 2026 inclusive.
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Schedule of new tax deadlines following Law #46 on suspension of deadlines

MoF decision #404/1 extension of all legal deadlines between 2nd Jan & 31 March 2026 till the 29 May 2026

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The Ministry of Finance (MoF) has issued on the 31st March 2026 the decision #404/1 (attached a scanned copy) extending of all the legal deadlines falling between the 2nd January 2026 and the 31st March 2026 inclusive till the 29th May 2026.
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Schedule of new tax deadlines following Law #46 on suspension of deadlines

MoF decision #404/1 extension of all legal deadlines between 1 Feb. & 31 March 2026 till the 29 May 2026

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The Ministry of Finance (MoF) has issued on the 31st March 2026 the decision #404/1 (attached a scanned copy) extending of all the legal deadlines falling between the 1st February 2026 and the 31st March 2026 inclusive till the 29th May 2026.
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Schedule of new tax deadlines following Law #46 on suspension of deadlines

MoF decisions extending tax filling deadlines

Posted on by citylog

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The Ministry of Finance (MoF) has issued on the 16th March 2026 the following decisions (attached scanned copies) extending tax filing deadlines:

 –          MoF decision #374/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2025 for taxpayers subject to tax on deemed profit basis and non-for-profit organizations (NGOs) holding their accounting on cash basis, 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 till the 15th April 2026 inclusive.

 

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–          MoF decision #375/1: Extension of the deadline for the Fiscal Stamp declaration for the month of February 2026 (G 20) till the 15th April 2026 inclusive.

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Schedule of new tax deadlines following Law #46 on suspension of deadlines

NSSF Memo #828 dated 16 March 2026 Extension of 2025 annual salary declaration till 30 June 2026

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The NSSF Public Memo # 828 dated 16th March 2026 (attached a scanned copy) has extended the deadline to file the annual salary nominative return of the year 2025 till 30 June 2026.
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Schedule of new tax deadlines following Law #46 on suspension of deadlines

MoF notifications #849/1 & 850/1- Obligation to update information on UBO

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The Ministry of Finance (MoF) has issued on the 13th March 2026 the following notifications (attached a scanned copies) related to the Ultimate Beneficial Owner (UBO):

–          Notifications # 849/1 reminding the taxpayers to hold a special register for the information related to the UBO and submit the tax form M18 (available on their electronic account) updated till the 31st March 2026 to the MoF before the 30th April 2026 (inclusive).

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–          Notifications # 850/1 reminding the taxpayers, that according to the article 18 of the Law #40 dated 10th February 2026 (Budget Law 2026) that amended the article 32 of the Tax Procedures Law, they have the obligation to amend the information related to the UBO within one month from any modification in these information to avoid the newly increased penalties set in the Budget Law 2026.

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