Setting the Basis for Settling Fines Imposed under Tax Laws

Type

Law

Number

662

Date of the text

04/02/2005

Official Gazette

published in 2005

Status today

In force, amended as of 27/08/2026

Articles

5

What it provides

This law gives taxpayers liable for taxes and fees collected by the General Finance Directorate a six-month window to pay with reduced penalties, and allows the finance minister to settle later penalties within set maximum reduction limits, subject to listed exceptions and cabinet approval.

What has changed this text

• Amended by Law No. 10/2022 of 15/11/2022, articles 1
• Amended by Decree in force by operation of law No. 40/2007 of 22/02/2007, articles 1, 2

The full text

This act was published in the Lebanese Official Gazette in 2005. Its full text and the original scan are in the Gherbal National Gazette archive.