Payment Methods
The tax due according to the self-assessment method is paid in one installment. Additional tax is paid in one installment or by installments, if permitted by law, based on the prior approval of the Director General of Finance.
Tax payments are made either in cash, by bank check drawn in favor of the Central Treasury Cashier, or by bank transfer.
A taxpayer required to declare according to the self-assessment method must calculate the tax due and is responsible for declaring and paying it within the legal deadlines, using a payment notice form determined by the tax administration.
Periodic and annual taxes and fees subject to the self-assessment method are paid only at any private bank or its branches operating in Lebanon, at any LibanPost office, at any OMT branch, or at any other company contracted by the Ministry of Finance for this purpose.
Taxes not subject to the self-assessment method and additional taxes are paid using a form prepared by the Ministry of Finance at any bank or its branches operating in Lebanon, at the competent treasury cash desks, at any LibanPost office, at any OMT branch, or at any other company contracted by the Ministry of Finance for this purpose.
The tax is considered paid on the day its full amount is paid by the taxpayer or withholding party. Approved installment payment is considered equivalent to payment of the tax.
When tax is paid by bank transfer, the tax is considered paid on the transfer execution date stated on the receipt issued by the bank.
Taxes and fees payable only at banks or their branches, at any LibanPost office, at any OMT branch, or at offices of any other company contracted by the Ministry of Finance
- Income tax calculated according to the self-assessment method: income tax on profits, tax on salaries and wages periodic and annual declarations, tax on movable capital, and interest on secured debts.
- Built property tax calculated according to the self-assessment method.
- Value added tax.
Taxes and fees payable at banks or their branches, at any LibanPost office, at any OMT branch, at offices of any other company contracted by the Ministry of Finance, or at treasury cash desks
- Additional tax.
- Taxes and fees imposed by collection order.
- Amounts paid on account of taxes due.
- Tax issued according to basic assessment schedules.
If the taxpayer pays the tax at treasury cash desks, the cashier gives the taxpayer a tax payment receipt according to a form prepared by the Ministry of Finance.
Taxes paid at banks or their branches, at any LibanPost office, at any OMT branch, or at offices of any other company contracted by the Ministry of Finance, for the account of the Treasury, shall have their processing mechanism determined by a decision issued by the Minister of Finance.