Law Adding Two Items to Article 60 of Law No. 379 of 14/12/2001 and its Amendments (Value Added Tax)

Type

Law

Number

32

Date of the text

10/02/2017

Official Gazette

published in 2017

Status today

In force as of 27/08/2026

Articles

2

What it provides

Amends the Value Added Tax law to subject imports of used land vehicles, used spare parts and scrap to VAT without the right to deduct the tax paid, while exempting their domestic delivery and export from VAT.

The full text

This act was published in the Lebanese Official Gazette in 2017. Its full text and the original scan are in the Gherbal National Gazette archive.