November 4, 2026
The Minister of Finance, Yassin Jaber, issued three new regulatory decisions aimed at restructuring the tax deadlines and obligations, determining the mechanisms for calculating fines, in addition to providing additional facilities to taxpayers, including extending the permit deadlines and settling fines.
In details, the first decision was No. 941/1, specifying the details of the implementation of Law No. 46 issued on July 27, 2026, regarding the suspension of the legal deadlines for tax rights and obligations affiliated with the Public Finance Directorate. The decision stipulated the suspension of these deadlines from March 1 to July 31, 2026, to be resumed as of August 1, 2026.
The suspension includes a wide range of obligations, most notably: submitting periodic and annual tax permits and statements, declaring the commencement or cessation of work, registering employees and employees, managing value-added tax registration applications and canceling them, paying taxes and fees, preserving documents, and deadlines for diplomatic bodies and international organizations. It also covers the deadlines for taxpayers to respond to the results of the audit, object and appeal the decisions of the tax administration, submit requests to recover value-added tax and taxes paid in excess, in addition to the deadlines for revaluing inventory and fixed assets for the years 2023 and 2024.
At the tax administration level, the suspension includes audit deadlines, issuing final costs, reporting and compulsory collection procedures, and deciding on objection and consultation requests. The decision also stipulated suspending the calculation of additional interest on unpaid installments during the suspension period, and not counting the period between March 1 and July 31, 2026 within the delay period for imposing verification and collection fines, with a careful distinction between fines paid before the publication of the law and those paid after it, with the exception of some deadlines related to exemptions and exceptional incentives.
In the same context, Minister Jaber issued Resolution No. 942/1, extending the deadline for submitting the periodic declaration for value-added tax for the third quarter of 2026, and paying the resulting tax, in addition to submitting data and refund requests, so that the new deadline falls until November 30, 2026 inclusive.
As for the third decision, it was No. 943/1, and it stipulated extending the implementation of Decision No. 834/1 issued on September 18, 2026, regarding the settlement of fines for verification and collection of value-added tax until November 30, 2026 inclusive. It includes self-assignment documents issued as of November 16, 2022.
The terms of this settlement include reducing the relative verification fines by 75%, the lump sum fines by 60%, and the fines for late payment (collection) by 75%, provided that the principal and the reduced fines are paid within the specified period, with the exception of small-value fines and those subject to special laws. The decision also set a ceiling for settlements that require Cabinet approval, when the total fines and reductions exceed 60 billion Lebanese pounds, or 667 thousand US dollars, or its equivalent in other currencies.
The Ministry of Finance indicated that the full texts of the three decisions are now available in PDF format through its official website (www.finance.gov.lb) and through its accounts on social media platforms, to enable taxpayers to view the details of the deadlines and application mechanisms accurately.
