MoF decision #915/1 issued on 29th August 2024: Further extension, and for the last time, 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 September 2024 (inclusive).
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MoF decision #914/1
MoF decision #914/1 issued on 29th August 2024: Further extension, and for the last time, of the deadline for the filing and the payment of the Corporate Income Tax and the related Ultimate Beneficiary Owner (UBO) declaration of the fiscal year 2023 until the 30th September 2024 (inclusive).
MOF Notification #2147/1
On the 28th August 2024, the Ministry of Finance has published the Notification #2147/1 clarifying that these exchange rates only apply to the public accounting records and have no relation with the depositors restricted accounts in Lebanese banks.
Decision #9
The Government issued on the 14th August 2024 the Decision #9 (attached) defining the exchange rates of the US Dollar to be used for the public accounting records and financial statements from the year 2020 till date.
MoF decision #892/1
Extension of the deadline for the Tax on Salaries (R10) declaration of the 2nd quarter of the year 2024 and the payment of the related tax until the 30th September 2024.
MoF decision #891/1
Extension of the deadline for the Tax on Salaries (R10) declaration of the 1st quarter of the year 2024 and the payment of the related tax until the 16th September 2024.
MoF decision #890/1
Extension of the deadline for the Value Added Tax (VAT) declaration of the 2nd quarter of the year 2024 and the payment of the related tax until the 30th August 2024.
MoF decision #889/1- Exemption of fiscal stamp duty on contracts signed abroad
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.
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.