Exceptional Provisions Concerning Extension of the Period within Which Losses Incurred by Income Tax Payers during the Years 1975 and 1976 May Be Carried Forwar

Type

Decree-Law

Number

81

Date of the text

27/06/1977

Official Gazette

published in 1977

Status today

In force, amended as of 27/08/2026

Articles

2

What it provides

This legislative decree temporarily extends from three to eight years the period over which income tax losses for 1975 and 1976 may be carried forward, and sets how those losses are offset against profits.

What has changed this text

• Amended by Law No. 6/1979 of 21/12/1979

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.