This law amends clause 1 of articles 23, 29 and 32 and clause 1 of article 107 of tax Law No. 44 dated 11 November 2008 related to the Tax Procedures Code. Mainly additions include:

  • Definitions related to tax residency in Lebanon
  • Requirements related to the accounting records to be kept by the companies
  • Requirements related to reporting information to the Ministry of Finance
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