Regularisation of the Situation of Income Tax Payers

Type

Law

Number

384

Date of the text

14/12/2001

Official Gazette

published in 2001

Status today

In force, amended as of 27/08/2026

Articles

17

What it provides

This law settles the tax positions of income tax payers for specified years. It defines the activities and profits covered by the settlement, exempts certain entities, and sets the basis for calculating the annual settlement amount for taxpayers on actual or estimated profits.

What has changed this text

• Extended by Law No. 492/2002 of 12/12/2002
• Extended by Decree No. 7667/2002 of 25/03/2002
• Extended by Law No. 451/2002 of 29/07/2002

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.