Amendment of Certain Provisions of Legislative Decree No. 144 Dated 12/06/1959 and Its Amendments (Income Tax Law) and Introduction of New Provisions

Type

Law

Number

282

Date of the text

30/12/1993

Official Gazette

published in 1994

Status today

In force, amended as of 27/08/2026

Articles

26

What it provides

Amends parts of the income tax law (Legislative Decree 144 of 1959): it raises the minimum fixed-asset value required for new productive enterprises, sets minimum fines for violating taxpayers, and revises the personal and family deductions applied to taxable profit.

What has changed this text

• Amended by Law No. 301/1994 of 21/03/1994, articles 9
• Partly repealed by Law No. 107/1999 of 23/07/1999, articles 8

The full text

This act was published in the Lebanese Official Gazette in 1994. Its full text and the original scan are in the Gherbal National Gazette archive.