Lebanon's MoF has issued three decisions detailing how the suspension of statutory tax deadlines is to be applied. They also extend the deadline for filing and paying value added tax (VAT) and the fine settlement scheme until 30 November 2026.
Lebanon’s Ministry of Finance (MoF) has issued three decisions on the suspension of statutory deadlines for tax rights and obligations, the extension of the deadline for filing and paying VAT, and the extension of the settlement of fines due on the tax, according to a statement on 4 November 2026. Finance Minister Yassine Jaber signed the decisions.
The first decision, No. 941/1, sets out the detailed procedures for applying the law suspending deadlines. These cover the deadlines for submitting returns and paying taxes and fees, objecting to and appealing against tax assessments, and submitting refund claims, as well as deadlines relating to the work of the tax administration.
The decision explains how deadlines are to be calculated after excluding the suspension period, which runs from 1 March to 31 July 2026. Deadlines resume from 1 August 2026, depending on each case.
It also provides that the suspension period is not to be counted in the period of delay used to impose verification and collection fines. The decision sets out the mechanism for handling fines calculated for this period, including the possibility of recovering the portion already paid after the law is published, under the conditions stated in the decision.
The second decision, No 942/1, extends until 30 November 2026 inclusive the deadline for submitting the periodic VAT return for the third quarter of 2026 and paying the resulting tax. The extension also covers statements and refund claims submitted within the filing period for this quarter. It aims to allow taxpayers to meet their obligations and avoid fines resulting from missing the deadline.
The third decision, No 943/1, extends until 30 November 2026, including the application of Decision No 834/1 dated 18 September 2026. That decision concerns the settlement of verification and collection fines due on VAT under self-assessment documents issued from 16 November 2022. The extension allows the taxpayers concerned to benefit from the settlement under the terms and conditions set out in Decision No 834/1.
Together, the three decisions clarify how the suspension period is treated and give taxpayers until 30 November 2026 to file, pay and settle VAT-related obligations without incurring fines for missing the deadline.
