Addition of a Paragraph to Article 16 of Legislative Decree No. 144 of 12/6/1959 (Income Tax Law)

Type

Law

Number

273

Date of the text

15/04/2014

Official Gazette

published in 2014

Status today

In force as of 27/08/2026

Articles

1

What it provides

This law adds a paragraph to article 16 of the income tax law allowing losses from 2003 to 2008 to be carried forward for extended periods, especially for businesses damaged by Israeli attacks, and leaves implementing details to a decision by the finance minister.

The full text

This act was published in the Lebanese Official Gazette in 2014. Its full text and the original scan are in the Gherbal National Gazette archive.