Payment Methods
The tax due under the self-assessment method is paid in one installment. Additional tax is also paid in one installment or by installments if permitted by law, subject to 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 under 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 through private banks or their branches operating in Lebanon, through any office affiliated with LibanPost, through any OMT branch, or through 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, through banks or their branches operating in Lebanon, through the competent Treasury cash offices, through any office affiliated with LibanPost, through any OMT branch, or through 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. An approved installment arrangement is considered equivalent to payment of the tax.
When the tax is paid by bank transfer, the tax is considered paid on the date the transfer is executed, as stated on the receipt issued by the bank.
Taxes and fees payable only through banks or their branches, through any LibanPost office, through any OMT branch, or through any office of another company contracted by the Ministry of Finance:
- Income tax calculated under the self-assessment method, income tax on profits, salaries and wages tax, periodic and annual declarations, tax on movable capital income, and interest on marked debts.
- Built property tax calculated under the self-assessment method.
- Value added tax.
Taxes and fees that may be paid through banks or their branches, through any LibanPost office, through any OMT branch, through any office of another company contracted by the Ministry of Finance, or through Treasury cash offices:
- Additional tax.
- Taxes and fees imposed by collection order.
- Amounts paid on account of taxes due.
- Taxes issued under basic assessment schedules.
If the taxpayer pays the tax at Treasury cash offices, the cashier provides the taxpayer with a tax payment receipt according to a form prepared by the Ministry of Finance.
As for taxes paid through banks or their branches, through any LibanPost office, through any OMT branch, or through any office of another company contracted by the Ministry of Finance for the account of the Treasury, their processing mechanism is determined by a decision issued by the Minister of Finance.