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COVID-19 LEBANON
Lebanon’s Updates due to Covid -19 The Minister of Labor Decision of Labor, has issued and published the Decision dated 04/03/2020 relating to the extension of deadlines concerning the submission of the monthly and quarterly NSSF contributions related to the first six months of the year 2020 and thus, for six months from each due date.Besides, according to this Decision, the deadlines relating to the yearly nominative declaration of the year 2019 has been extended until the 30th September 2020 (inclusive). The suspension of tax obligations and delays related to the deadlines concerning the following:
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The objection to the tax adjustment before the Tax Administration;
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The objection before the Objection (Appeal) Committee;
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The filing of an appeal of the Objection Committee’s decision before the State Council.
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Besides, the deadlines related to the obligations and rights of the Tax Administration provided for by the Law on Tax Procedures and by other laws are also suspended on the same basis, in particular the following:
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The deadlines to address final adjustments in response to preliminary results assessment;
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The deadlines to decide (reply) on the restitution requests submitted before the Tax Administration;
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Concerning the deadlines related to taxpayers’ obligations:
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The start of activity;
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The modification of information;
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The cessation of activity;
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The submission of periodic and annual declarations and tax returns related to all types of taxes and fees;
The deadlines to decide (reply) on the objections submitted before the Tax Administration;
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The deadlines to appeal the decisions of the Objection Committee before the State Council and to prepare a reply.
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The payment of taxes and fees;
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The deadlines for recovery penalties charged to taxpayers who are not subject to a selfdeclaration.
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Concerning the deadlines related to the rights granted to taxpayers:
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The response to the preliminary results assessment;
The extension, until the 30th April 2020 (inclusive), of the deadlines related to the submission of the taxpayers’ tax declarations electronically and the payment of the tax on the income deriving from movable foreign assets earned by physical and legal persons resident in Lebanon when this income is paid to or collected abroad.
