Amending Article 16 of the Commercial Code and Introducing New Provisions to Implement Articles 16 of the Judicial Fees Law and 30 of the Income Tax Law

Type

Law enacted by Decree

Number

9800

Date of the text

04/05/1968

Official Gazette

published in 1968

Status today

In force as of 27/08/2026

Articles

4

What it provides

This law amends Article 16 of the Commercial Code, which requires merchants to keep a daily journal and conduct an annual inventory, sets a flat yearly registration fee for these books, and lets the Finance Minister settle or waive penalties for past record-keeping violations.

The full text

This act was published in the Lebanese Official Gazette in 1968. Its full text and the original scan are in the Gherbal National Gazette archive.