Imposing penalties for violations of financial laws

Type

Decree-Law

Number

156

Date of the text

16/09/1983

Official Gazette

published in 1983

Status today

In force, amended as of 27/08/2026

Articles

5

What it provides

This decree imposes criminal penalties and fines for evading taxes and fees, for falsifying records to avoid them, and for withholding or delaying payment of taxes collected on behalf of the treasury. It also regulates how prosecutions are initiated, including at the request of the Director General of Finance.

What has changed this text

• Amended by Law No. 276/1993 of 04/11/1993, articles 1, 2
• Amended by Law No. 89/1991 of 07/09/1991, articles 2

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.