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New additional annual lump-sum taxes

law news details
05 - 03 - 2015
To whom it may Concern

Kindly find attached the Ministry of Finance Decision No. 142/1, dated February 22nd, 2015 concerning the new additional annual Lump-Sum Tax imposed upon the Income Taxpayers, beginning of the fiscal year 2015 and due before 30 September 2015.

Below is a detailed table of the Tax diversification for each Entity’s Form:

 

Yearly Lump-Sum Tax On The Entity and Each Related Branch or Point of Sale

JOINT-STOCK COMPANIES (SAL)

“Excluding Holding and Off-Shore”

2 000 000 LBP

LIMITED LIABILITY COMPANIES (SARL)

750 000 LBP

PARTNERSHIP COMPANIES & INDIVIDUALS SUBJECT TO TAX ON PROFIT

550 000 LBP

INDIVIDUALS  SUBJECT TO LUMP-SUM TAX

250 000 LBP

INDIVIDUALS SUBJECT TO ESTIMATED PROFIT TAX

50 000 LBP

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