Urgent Draft Law Referred to Parliament by Decree No. 4019 of 9-4-1981 Establishing Tax Exemptions and Provisions Aimed at Developing the Financial Market in Le

Type

Law enacted by Decree

Number

5439

Date of the text

20/09/1982

Official Gazette

published in 1982

Status today

In force as of 27/08/2026

Articles

5

What it provides

Exempts bank deposit certificates and corporate debt securities from the movable capital income tax and stamp duty, subjects registered financial institutions to the banking secrecy law and treats them like banks in certain respects, and deems their loans commercial.

The full text

This act was published in the Lebanese Official Gazette in 1982. Its full text and the original scan are in the Gherbal National Gazette archive.