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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.
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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).
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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.
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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.
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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).
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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).
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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 tax on a real profit basis (sole proprietorships, partnerships and institutions who are exempted from income tax and adopting the accrual 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).
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The Ministry of Finance (MoF) has issued on the 24th July 2024 the decision # 791/1 in application of the articles 17 & 54 of the 2024 Budget Law # 324, that amended the article 43 of the income tax law and its amendments. According to this decision, the non-resident tax has to be paid in the same currency of the service rendered by the non-resident supplier (USD or EUR, as for other currencies it should be converted and paid in USD), starting from the 2nd quarter of the year 2024. The non-resident tax, calculated and withheld according to the articles 41 & 42 of the income tax law, has been amended to be 3.4% on goods (i.e. 20% of 17% corporate income tax) and 8.5% on services (i.e. 50% of 17% corporate income tax) starting from the 1st April 2024.
The old non-resident tax rates (2.25% and 7.5%) based on the 15% income tax rate remain applicable for all tax declarations prior to the 31 March 2024 (inclusive).
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The Ministry of Finance (MoF) decision # 722/1 dated 11th July 2024 (attached a scanned copy) in application of the article 88 of the Law #324 (Budget Law of the year 2024) has granted rebates on tax penalties on tax adjustments issued from the 16th November 2022 (publication date of the Budget Law 2022) regardless the date of the infringement and till 30 September 2024.
According to this MoF decision, the Minister of Finance is granting the taxpayers, subject to tax adjustments, rebates on tax penalties covering all the tax infringements related to income tax, VAT, built property tax, inheritance tax and the indirect taxes and fees for tax adjustments issued from the 16th November 2022 till the date of this decision (i.e. 11th July 2024).
The delay tax declaration penalties are reduced for all tax infringements incurred before the date of this decision with a tax adjustment issued from the 16th November 2022 as follows:
– Variable penalties are reduced by 85%,
– Lump sum penalties are reduced by 60%.
The delay tax payment penalties (including VAT and fiscal stamp duty) are reduced by:
– 75% for all tax infringements incurred before the date of this decision with a tax adjustment issued from the 16th November 2022.
Knowing that the variable or the lump sum tax penalties for delay declaration or payment cannot be less than LBP 200,000 in any case after reduction.
The provisions of this MoF decision are applicable to any payment of taxes and reduced penalties made before the 30th September 2024.
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MoF decision #721/1: 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 August 2024 (inclusive).