Tax Procedures

Type

Law

Number

44

Date of the text

11/11/2008

Official Gazette

published in 2008

Status today

In force, amended as of 27/08/2026

Articles

158

What it provides

This law sets the procedural rules governing taxes in Lebanon and defines core tax terms such as taxpayer, withholding agent, tax period, tax administration and resident. It applies to persons subject to tax obligations and covers declaration, verification and collection procedures.

What has changed this text

• Amended by Unspecified act No. 106/2018, articles 117
• Amended by Law No. 66/2017 of 03/11/2017
• Amended by Law No. 324/2024 of 12/02/2024
• Amended by Law No. 10/2022 of 15/11/2022, articles 30
• Amended by Law No. 231/2012 of 22/10/2012, articles 157
• Amended by Law No. 60/2016 of 27/10/2016, articles 1, 23
• Amended by Law No. 54/2008 of 27/12/2008, articles 56, 153
• Amended by Law No. 306/2022 of 28/10/2022, articles 23
• Amended by Law No. 106/2018 of 30/11/2018
• Amended by Law No. 144/2019 of 31/07/2019, articles 1

The full text

This act was published in the Lebanese Official Gazette in 2008. Its full text and the original scan are in the Gherbal National Gazette archive.