Exceptional Provisions on Addressing the Damage or Loss of Accounting Records and Documents of Income Tax Payers

Type

Decree-Law

Number

63

Date of the text

25/06/1977

Official Gazette

published in 1977

Status today

In force as of 27/08/2026

Articles

6

What it provides

This decree sets exceptional rules for income tax payers whose accounting records and documents for 1975 and 1976 were lost or destroyed during the events, requiring them to reconstruct their books within six months, allowing summary entries backed by evidence, letting the profit assessment committee set undeclared inc

The full text

This act was published in the Lebanese Official Gazette in 1977. Its full text and the original scan are in the Gherbal National Gazette archive.