Legislative Decree on Exceptional Provisions Concerning Extension of the Period for Transferring Deficits Owed by Income Tax Payers During 1981 and 1982

Type

Decree-Law

Number

59

Date of the text

09/09/1983

Official Gazette

published in 1983

Status today

In force as of 27/08/2026

Articles

2

What it provides

This legislative decree adds to the income tax law an exception allowing losses incurred in 1981 and 1982 to be carried forward for eight years instead of three, offset against annual profits under set percentages.

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.