Value Added Tax

Type

Law

Number

379

Date of the text

14/12/2001

Official Gazette

published in 2001

Status today

In force, amended as of 27/08/2026

Articles

67

What it provides

This law establishes the value-added tax, specifying the taxable transactions such as supply of goods and services and imports, and which natural and legal persons carrying on an economic activity are subject to it, with turnover thresholds, exemptions, and registration and deregistration rules.

What has changed this text

• Amended by Unspecified act No. 40/2007, articles 16
• Amended by Law No. 66/2017 of 03/11/2017
• Partly repealed by Law No. 66/2017 of 03/11/2017, articles 3, 30
• Amended by Law No. 207/2012 of 05/03/2012, articles 17
• Amended by Law No. 6/2020 of 05/03/2020
• Amended by Law No. 25/2017 of 10/02/2017, articles 19
• Amended by Law No. 32/2017 of 10/02/2017, articles 60
• Amended by Law No. 40/2026 of 10/02/2026, articles 28, 30, 59
• Amended by Law No. 324/2024 of 12/02/2024
• Amended by Decree in force by operation of law No. 403/2007 of 13/06/2007, articles 25
• Amended by Law No. 10/2022 of 15/11/2022, articles 19, 30, 49, 59
• Amended by Law No. 183/2020 of 16/06/2020, articles 7, 49
• Amended by Law No. 79/2018 of 18/04/2018, articles 33 bis
• Amended by Law No. 64/2017 of 20/10/2017, articles 25
• Amended by Law No. 45/2017 of 21/08/2017, articles 25
• Amended by Decree in force by operation of law No. 40/2007 of 22/02/2007, articles 18
• Amended by Law No. 583/2004 of 23/04/2004
• Partly repealed by Law No. 583/2004 of 23/04/2004, articles 3, 19
• Amended by Law No. 691/2005 of 24/08/2005
• Partly repealed by Law No. 691/2005 of 24/08/2005, articles 56
• Amended by Law No. 497/2003 of 30/01/2003
• Amended by Law No. 144/2019 of 31/07/2019

The full text

This act was published in the Lebanese Official Gazette in 2001. Its full text and the original scan are in the Gherbal National Gazette archive.