Amending Certain Provisions of the Income Tax Law, the Built Property Tax Law and the Law on Procedures for Collecting Direct Taxes and Similar Duties

Type

Law

Number

27

Date of the text

19/07/1980

Official Gazette

published in 1980

Status today

In force, amended as of 27/08/2026

Articles

26

What it provides

This law amends the income tax, built property tax and direct tax collection laws, creating a tax incentive letting industrial firms set aside part of their net annual profits to fund self-investment in new equipment or staff housing.

What has changed this text

• Partly repealed by Law No. 7/1985 of 10/08/1985, articles 15
• Amended by Decree-Law No. 35/1983 of 14/06/1983, articles 14
• Partly repealed by Decree-Law No. 35/1983 of 14/06/1983, articles 14

The full text

This act was published in the Lebanese Official Gazette in 1980. Its full text and the original scan are in the Gherbal National Gazette archive.