Addition and Amendment of Several Items in Certain Articles of Law No. 44 of 11/11/2008 (Tax Procedures Law)

Type

Law

Number

106

Date of the text

30/11/2018

Official Gazette

published in 2018

Status today

In force as of 27/08/2026

Articles

1

What it provides

This law adds a definition of beneficial owner to the tax procedures law, amends the duty of entities to cooperate with tax authorities, and requires taxpayers to keep a special register of beneficial owners and retain related documents.

The full text

This act was published in the Lebanese Official Gazette in 2018. Its full text and the original scan are in the Gherbal National Gazette archive.