Procedures for Collecting Direct Taxes and Similar Fees

Type

Decree-Law

Number

147

Date of the text

12/06/1959

Official Gazette

published in 1959

Status today

In force, amended as of 27/08/2026

Articles

45

What it provides

This legislative decree sets the procedures for collecting direct taxes and similar levies on behalf of the state, municipalities and public institutions, including payment deadlines and how assessment rolls are published, and grants a discount to taxpayers who pay in full within the set period.

What has changed this text

• Amended by Law enacted by Decree No. 15346/1964 of 05/02/1964, articles 35, 36, 37, 38
• Amended by Law No. 671/1998 of 05/02/1998
• Partly repealed by Law No. 671/1998 of 05/02/1998, articles 33
• Amended by Law No. 36/1971 of 05/05/1971, articles 8
• Amended by Decree-Law No. 59/1967 of 05/08/1967, articles 6, 7, 8
• Partly repealed by Decree-Law No. 59/1967 of 05/08/1967, articles 6, 7
• Amended by Law No. 7/1985 of 10/08/1985
• Partly repealed by Law No. 7/1985 of 10/08/1985, articles 8, 13
• Suspended by Law No. 1/1984 of 13/06/1984, articles 33
• Amended by Law No. 14/1981 of 15/07/1981, articles 8
• Amended by Decree-Law No. 24/1977 of 18/03/1977, articles 10
• Amended by Decree No. 16334/1964 of 18/05/1964, articles 35, 36, 37, 38
• Amended by Law No. 27/1980 of 19/07/1980, articles 5
• Amended by Decree in force by operation of law No. 40/2007 of 22/02/2007, articles 12, 36, 38
• Suspended by Decree-Law No. 16/1977 of 23/02/1977, articles 33
• Amended by Law No. 326/2001 of 28/06/2001, articles 36

The full text

This act was published in the Lebanese Official Gazette in 1959. Its full text and the original scan are in the Gherbal National Gazette archive.