- An advance tax of 1.5% is introduced on imports for taxpayers who have not complied with income tax and VAT return requirements in the previous three years.
- The deadline for periodic VAT return and payment is extended from 20 days to one month after the end of the tax period.
- A minimum threshold of LBP 200 million is set for VAT refund requests (except for de-registration refunds).
Source Orbitax
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