Circular on Obligations and Rights of Tax and Fee Payees

The General Directorate of Finance, under a circular issued by Director of Finance Georges Mouawad, announced the expiration date of deadlines related to obligations and rights of taxpayers and fee payers within the directorate's jurisdiction, in light of provisions of Law No. 46 dated 27/7/2026 concerning the suspension of deadlines.

It clarified that "the law suspended, effective 2026/3/1 until 2026/7/31, the application of all legal, judicial, and contractual deadlines granted to individuals, public and private, in order to exercise their rights in all forms," noting that "the suspension of deadlines entails various rights and obligations falling within the suspension period, particularly those relating to taxpayers and fee payers under the purview of the General Directorate of Finance."

The directorate added: "Therefore, the directorate announces that it has posted on the Ministry of Finance's official website a table indicating the expiration dates of key obligations and rights related to income tax, real property tax, transfer tax, indirect taxes, and value-added tax, which are subject to the deadline suspension as per Law No. 46/2026. It urges taxpayers to review the table published on the ministry's website ww.finance.gov to check the new deadline dates, in order to avoid penalties resulting from non-compliance with obligations within the specified timeframes."