Insights

NSSF Memo No. 26 dated 6 April 2020 determining the mechanism of obtaining NSSF clearances during this exceptional period.

Kindly find attached Minister of Labor Decision No. 23/1 dated 1 April 2020 extending the deadlines for submitting the monthly and quarterly NSSF contributions related to the first six months of year 2020 in addition to the yearly nominative declaration of year 2019.

Kindly find attached:

Decision number 134-1 related to the extension of the deadline for filing title 3 tax on movable capital income received by resident taxpayers outside Lebanon or transferred to foreign countries, till 30 April 2020.

Decision number 135-1 related to the extension of the deadline for filing a request to benefit from a 50% tax waiver as per Article 28 of Law number 6 issued on 5 March 2020 (Budget Law 2020) till 30 April 2020.

• Notification number 306/S1 dated 7 February 2020 related to the registration with the Ministry of Finance, the notification of changes of information, and to the ultimate beneficial owner’s obligations.
• Notification number 440/S1 dated 25 February 2020 related to the mechanism of settling the stamp tax duty in cash on invoices and receipts.
• Minister of Finance Circular, dated 16 March 2020, defining the mechanism of settling the stamp tax duty to notaries during the exceptional situation and COVID 19.