Taxation

Income Tax Declaration Deadlines

Chapter One Tax

Tax / Declaration Type	Deadline for Submitting the Declaration
Start of Business Declaration	Within two months from the date of starting business.
Cessation of Business Declaration	Within two months from the date of cessation. The taxpayer must also submit a declaration for the last period before cessation, together with the related annual individual declaration.
Information Amendment Declaration	Within two months from the date on which the change occurred.
Income Tax Declaration or Non-Practice Declaration for taxpayers taxed on the lump-sum profit basis	Before the first of April of each year for the previous business year.
Income Tax Declaration or Non-Practice Declaration for taxpayers taxed on the real profit basis — partnerships and individual establishments	Before the first of April of each year for the previous business year.
Income Tax Declaration or Non-Practice Declaration for taxpayers taxed on the real profit basis — capital companies	Before the first of June of each year for the previous business year.
Auditors’ Report	Before the first of the year for the previous business year, or within three months from the expiry of the annual income tax declaration deadline.
Income Tax Declaration for taxpayers following a special fiscal year	Within three months for individual establishments and partnerships, and within five months for capital companies, from the end of the previous fiscal year.
Revaluation under Article 45 repeated of the Income Tax Law	Within the annual income tax declaration deadline according to the legal form of the institution or company.
Revaluation under Article 45 repeated of the Income Tax Law	The tax on differences must be paid within a period not exceeding two months from the date of revaluation.
Non-Resident Tax Declaration	Within the annual income tax declaration deadline according to the legal form of the institution or company.
Objection	First level: before the tax administration. Within two months from the date of notification. No deadline applies for correcting material errors. Second level: before the objection committees. Within two months from the date of notification of the administration’s response. Third level: before the State Council. Within two months from the date of notification of the objection committee’s decision.

When calculating deadlines, the day of notification or the day on which the event giving rise to the deadline occurs is not included.
Deadlines set by months or years expire on the corresponding day of the final month. If that day is an official holiday, the deadline is extended to the next working day.
A deadline that expires on the date of filing is calculated until the end of official working hours.
If the last day of the deadline is an official holiday, the deadline is extended to the following working day.

Chapter Two Tax

Declaration Type	Deadline for Submitting the Declaration
Periodic statement for payment of salaries and wages tax	The periodic statement must be submitted within the statutory deadline, no later than the fifteenth day of the month following the relevant three-month period.
Annual declaration for salaries and wages tax	Submitted on a compact disc before the first of March of each year for the business year.
Personal salaries and wages tax declaration for an employee working in several institutions or in one institution	Before the first of May of each year for the business year.
Requests to register employees or workers	Within two months from the date of employment.

Chapter Three Tax

Movable capital income subject to tax at 10%:

Income Type	Deadline for Submitting the Declaration
Profits from the transfer of shares in limited liability companies.	One month from the date of transfer.
Distribution of dividends by Lebanese capital companies.	During the month following the decision to pay dividends.
Distribution of dividends by foreign capital companies operating in Lebanon. Such profits are considered distributed within the annual declaration deadline.	Within the annual declaration deadline.
Banking remunerations and allowances not included within Chapter One income tax.	Before 1 June.
Allowances of board members deducted from profits.	During the month following the decision to pay the allowances.
Attendance fees for board and general assembly meetings.	Before 1 June.
Interest on privileged and ordinary debts, deposits and securities.	Within 15 days from the end of the quarter when the tax is reported quarterly, or before 1 June in other cases.
Income from foreign shares and securities received abroad or transferred abroad.	Before 1 March of each year for income earned during the previous year, or during the month following collection.
Amounts and financial profits paid to creditors.	Before 1 June of the following year.
Funds taken from reserves or profits for redemption or amortization of shares.	During the month following the decision to pay the amount.
Prizes and incentives paid to third parties.	During the month following the decision to pay the amount.
Interest on loans granted to companies operating in Lebanon.	Within 15 days from the end of the quarter when the tax is reported quarterly, or before 1 June in other cases.

Movable capital income subject to tax at 5%:

Income Type	Deadline
Interest on debt securities issued by joint-stock companies.	Within 15 days from the end of the month in which the interest was paid.
Interest and income from credit deposits and accounts opened with banks.	Within 15 days from the end of the month in which the interest was paid.