Amendment of paragraph 3 of Article 45 bis of Article 9 of Law No. 282 dated 30/12/1993 aimed at amending some provisions of Legislative Decree No. 144 dated 12

Type

Law

Number

301

Date of the text

21/03/1994

Official Gazette

published in 1994

Status today

In force as of 27/08/2026

Articles

1

What it provides

This law amends the third paragraph of Article 45 bis, introduced by Law No. 282 of 1993, on income tax by deleting a clause that conditioned the use of profits on offsetting losses or adding them to capital.

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.