Extension of Certain Deadlines Relating to Income Tax and Built Property Tax, Determining the Rules for Imposing Built Property Tax and Collecting Stamp Duty on

Type

Decree-Law

Number

101

Date of the text

30/06/1977

Official Gazette

published in 1977

Status today

In force, amended as of 27/08/2026

Articles

6

What it provides

This decree extends the filing deadlines for income and built-property tax declarations covering 1975-1977 and the registration deadlines for rental contracts. It also sets how building tax applies to owners kept from occupying their homes by the events, and how stamp duty is collected on rental contracts of returning

What has changed this text

• Partly repealed by Law No. 14/1990 of 20/08/1990, articles 4

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.