Granting of Exemptions from Taxes and Fees, Their Instalment Payment, and Extension of Time Limits for Declaring Them

Type

Decree-Law

Number

3

Date of the text

12/01/1983

Official Gazette

published in 1983

Status today

In force, amended as of 27/08/2026

Articles

7

What it provides

This decree grants taxpayers exemption from late-payment penalties and a partial reduction of the tax principal for payments made within set deadlines, and allows installment payment of certain taxes due for the years 1980 and 1981 and onward.

What has changed this text

• Amended by Decree-Law No. 15/1983 of 14/03/1983, articles 1, 4
• Amended by Decree-Law No. 20/1983 of 14/04/1983, articles 1, 4
• Amended by Decree-Law No. 24/1983 of 26/04/1983, articles 3

The full text

This act was published in the Lebanese Official Gazette in 1983. Its full text and the original scan are in the Gherbal National Gazette archive.