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Finance Minister extends deadlines for tax declarations in Lebanon
Lebanon Economy
2023-06-26 | 09:00
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Finance Minister extends deadlines for tax declarations in Lebanon
The caretaker Finance Minister has issued five decisions related to extending deadlines:
In the first decision:
The deadline for submitting the annual income tax declaration and the statement of the economic beneficiary (Form M18) for 2022, which initially expires on May 31, 2023, is extended until July 31, 2023. This includes companies holding petroleum rights, operating petroleum rights companies, payment of the applicable tax, and the deadline for declaring the first three quarters of 2022 for amounts subject to taxes under Articles 41 and 42 of the Income Tax Law, as well as the deadline for the annual declaration of those amounts.
The second decision:
The deadline for submitting the personal declaration for the tax on built properties, applicable to properties or parts of properties with revenues exceeding forty million Lebanese lira during 2022, is extended until July 31, 2023. This also includes the payment of the resulting tax from the declaration.
The third decision:
The deadline for submitting the annual declaration for income tax on salaries and wages (Form R5), individual annual disclosures (Form R6), and the yearly total disclosure (Form R7) for the year 2022, as well as the payment of the tax if required, is extended until July 31, 2023.
The fourth decision:
The deadline for submitting the personal declaration for income tax on salaries and wages for employees and workers employed by more than one employer or receiving both a pension and lifetime benefits is extended until July 31, 2023. This also applies to taxpayers subject to tax under the first category and who receive salaries, wages, pensions, or lifetime benefits simultaneously (Form R8), as well as the payment of the applicable tax for 2022.
These four decisions aim to allow taxpayers to comply with the regulations to avoid penalties.
However, the fifth decision pertains to extending the deadline for submitting the declaration of revenues from stocks, foreign debt bonds, and various revenues from movable foreign capital. The decision states:
"The deadline for submitting the declaration of revenues from stocks, foreign debt bonds, and various revenues from movable foreign capital for 2022, which residents in Lebanon who are owners or beneficiaries of these revenues are required to declare electronically under "Form TH4/G" in accordance with Article 82 of the Income Tax Law, is extended until July 31, 2023. This also includes the payment of the tax."
Lebanon Economy
Finance
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