Amendment of Item 1 of Article 23, Article 29, Article 32 and Item 1 of Article 107 of Law No. 44 of 11/11/2008 (Tax Procedures Law and Its Amendments)

Type

Law

Number

60

Date of the text

27/10/2016

Official Gazette

published in 2016

Status today

In force as of 27/08/2026

Articles

6

What it provides

This law amends several articles of the Tax Procedures Law and introduces definitions of tax terms such as tax, taxpayer, tax period, tax administration, withholding agent, declaration and joint-stock companies.

The full text

This act was published in the Lebanese Official Gazette in 2016. Its full text and the original scan are in the Gherbal National Gazette archive.