Law Amending the Law of 4/12/1944 on the Imposition of an Income Tax

Type

Law

Date of the text

08/04/1957

Official Gazette

published in 1957

Status today

In force as of 27/08/2026

Articles

5

What it provides

This law amends the 1944 income tax law, adding air and sea navigation enterprises' revenues and profits to taxable income, and revising the record-keeping duties of taxpayers and the penalties for violating them, while exempting certain taxpayers from fines.

The full text

This act was published in the Lebanese Official Gazette in 1957. Its full text and the original scan are in the Gherbal National Gazette archive.