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Finance Minister Yassin Jaber issued four decisions related to extending deadlines for submitting tax permits and paying fees.
The first decision stated:
“The deadline for submitting a declaration on the permit and paying the consumption fee due on locally produced alcoholic liquids and re-exported alcoholic liquids for the years 2024 and 2025, and paying the fee related to this declaration, shall be implicitly extended until 3/31/2026.”
In the second decision:
“The deadline for submitting a declaration for an annual license on energy drink products for the year 2025 and paying the fee related to this declaration shall be implicitly extended until 3/31/2026.”
In the third decision:
“The deadline for submitting a declaration regarding the annual licensing fee for stores selling alcoholic beverages in closed containers for the years 2025 and 2026, and paying the fee related to this declaration, shall be implicitly extended until 3/31/2026.”
In the fourth decision:
“The deadline for submitting a declaration for a flat annual fee on the sale of tobacco and tobacco products and their alternatives for the years 2025 and 2026, and paying the fee related to this declaration, shall be implicitly extended until 3/31/2026.”
Jaber had previously issued four decisions related to the procedures for declaring and paying the required consumption fees, including:
First decision:
“Article One: This decision specifies the details of implementing the provisions of Legislative Decree No. 133 of 12/20/1933 and its amendments (liquor fees) amended by Law No. 324 of 2/12/2024 (General Budget for the year 2024), and the law issued by Decree No. 56 of 3/11/2025 (General Budget Law of 2025) and Law No. 13 of 7/11/ 2025 (amending and repealing some articles of the law issued by Decree No. 56 dated 3/11/2025 (General Budget for the year 2025).
Article Two: Every person who produces alcoholic liquids of any kind must submit an electronic permit and pay an internal consumption fee for each liter of all types of alcoholic liquids produced in Lebanon according to the following:
Class
The fee charged for each litre
1- Beer (beer)
2- All types of race
3- Wine of all kinds
4- Locally produced champagne is similar to champagne
5- Locally produced, similar to cognac
6- All types of whiskey under 12 years old
7- All types of whiskey from 12 years and above
8- Other types of spirits:
A- Alcohol content is 23% and above
B- Alcohol content between 11% and less than 23%.
C- Alcohol content less than 11%.
9- Pure white industrial alcohol
10- Impure industrial alcohol
5.500 LBP
23,000 LBP
18.400 LBP
36.800 LBP
69,000 LBP
36.800 LBP
69,000 LBP
36.800 LBP
27.600 LBP
18.400 LBP
13.800 LBP
6.900 LBP
Article Three: The fee for each year shall be declared electronically in accordance with Form G22 attached to this decision, and the fee shall be paid in accordance with Form G18 attached to this decision at the treasury funds or through electronic payment methods or at banks, Liban Post and other institutions contracting with the Ministry of Finance during the month of January of the following year.
Article Four: No excise duty is required on alcoholic liquids that are exported outside Lebanon, provided that the quantities exported are proven according to legal export documents, and the export may occur directly from the producer or through another party.
Article Five: No consumption fee is required on home-produced alcoholic liquids for personal use, provided that the quantity produced does not exceed 200 liters annually.
Article Six: The Customs Administration shall decide on requests to recover the consumption duty paid on quantities of re-exported alcoholic liquids, for which the duty has previously been paid as part of customs duties.
The refund request must be submitted within a period of two months from the end of each year, and the competent department must decide on the request and return the approved amount within a maximum period of one month from the expiry of the period specified above.
Article Seven: The fine of Article 109 stipulated in the Tax Procedures Law and its amendments shall be applied in the event of delay in declaring the fee, and the fine of Article 110 of the same law shall be applied in the event of submitting an incorrect declaration.
Article Eight: The fine of Article 55 stipulated in the Tax Procedures Law and its amendments shall be applied in the event of late payment of the fee.
Article Nine: This decision shall be published in the Official Gazette and on the Ministry of Finance’s website, and shall be effective immediately upon its publication in the Official Gazette.
For the second decision:
“Article One: An internal consumption fee is imposed on energy drink products of 15,000 LBP per liter in accordance with the provisions of Article 48 of the Law issued by Decree No. 56 dated 3/11/2025 (General Budget Law for the year 2025), as amended by Article 5 of Law No. 13 dated 7/11/2025 (amending and repealing some articles of the law issued by Decree No. 56 dated 3/11/2025). (General budget for the year 2025).
Article Two: The quantities produced must be declared electronically during the January period for the previous year, according to Form G23 attached to this decision, and it must be submitted at the treasury funds, through electronic payment methods, or at banks, Liban Post, or other institutions contracting with the Ministry of Finance, according to Form P. 19 attached to this decision.
Article Three: The fine of Article 109 stipulated in the Tax Procedures Law and its amendments shall be applied in the event of delay in declaring the fee, and the fine of Article 110 of the same law shall be applied in the event of submitting an incorrect declaration.
Article Four: The fine of Article 55 stipulated in the Tax Procedures Law and its amendments shall be applied in the event of delay in paying the fee.
Article Five: The fee is calculated on the basis of the quantities produced during the year, minus the quantities that were exported outside Lebanon during the same year, provided that the quantities exported are proven according to official export documents.
Article Six: Importers of energy drinks can recover the internal consumption fees paid along with customs duties for the quantities that are re-exported abroad within a period of two months from the end of each year.
The Customs Administration shall decide on a request to recover the excise duty paid on the quantity of re-exported beverages, for which the duty has already been paid as part of the customs duties, and return the approved amount within a maximum period of one month from the expiry date of the period specified above.
Article Seven: This decision shall be published in the Official Gazette and on the Ministry of Finance’s website, and shall be effective immediately upon its publication in the Official Gazette.
Third decision:
“Article One: This decision specifies the details of implementing the provisions of Article 26 of Law No. 7 of 8/10/1985 and its amendments (the general budget and supplementary budgets for the year 1985), as amended by Law No. 324 of 2/12/2024 (the general budget for the year 2024) and the law issued by Decree No. 56 of 3/11/2025 (the general budget law for the year 2025) and Law No. 13 Date 7/11/2025 (amending and repealing some articles of the law issued by Decree No. 56 dated 3/11/2025 (the general budget for the year 2025), related to the annual licensing fee for stores selling alcoholic beverages in closed containers.
Article Two: As of January 1, 2025, every person who produces or sells alcoholic beverages in sealed containers or containers, whatever their form, must submit a declaration and pay the annual licensing fee specified in Article 26 mentioned in Article One above, according to the following:
1 – Importers of spirits for each brand (brand) for each type of spirits they import: 82,800,000 LBP
2 – Local spirits producers for each mark (brand) for each type of spirits they produce registered in their name with the Ministry of Economy and Trade: 23,000,000 L.L.
3 – Wholesalers 46,000,000 LBP
4 – Supermarket and department store merchants 36,800,000 LBP
5 – The rest of the stores 2,300,000 LBP
Article Three: Until the electronic declaration procedures are completed, the fee declaration shall be submitted on paper in accordance with Form G15, a copy of which is attached to this decision, and the fee shall be paid according to Form G20 attached to this decision at the competent financial department in the institution’s assigned area.
Article Four: The application must be submitted to the competent financial department and the annual fee must be paid within a period of one month from the date of starting work in the store. The fee must also be paid annually during the month of January of each year.
Article Five: It is not permissible for any trademark (brand) of any type of alcoholic beverage to be entered into Lebanon before the duty has been paid for it. Importers of alcoholic beverages must include a copy of the notice of payment of the annual fee to the documents submitted to the Customs Administration to clear the shipments they import.
Article Six: Stores that sell alcoholic beverages are not considered and are not subject to a fee:
A- Homes where arak is produced for personal use and without using a trademark, provided that the quantity produced does not exceed 200 liters per year, and he must pay the fee if the quantity exceeds that.
B- People who import alcoholic beverages for personal use, provided that the quantity imported in one shipment does not exceed 9 liters and does not exceed three shipments in one year.
Article Seven: If the importer does not practice the activity of selling alcoholic beverages, and the quantity imported by him for non-commercial purposes exceeds the maximum limit referred to in Paragraph (B) of the previous Article 6 without any intention of selling it, then he must obtain special approval from the Director of Imports to pay the fee due for one trademark (brand) under the “different” classification.
Article Eight: A store that sells alcoholic beverages is classified as a supermarket or a major store in accordance with the Director General of Finance’s memorandum No. 679/p. 1 dated 5/8/2001 if the area of the hall designated for displaying the goods exceeds 250 square meters, and it sells food, beverages, and other items intended for personal or home consumption in retail using a self-service method and at the announced price.
Article Nine: The fine of Article 109 stipulated in the Tax Procedures Law and its amendments shall be applied in the event of delay in declaring the fee, and the fine of Article 110 of the same law shall be applied in the event of submitting an incorrect declaration.
Article Ten: The fine of Article 55 stipulated in the Tax Procedures Law and its amendments shall be applied in the event of delay in paying the fee.
Article Eleven: This decision shall be published in the Official Gazette and on the Ministry of Finance’s website, and shall be effective immediately upon its publication in the Official Gazette.
Fourth resolution:
Article One: As of January 1, 2025, every holder of a license to sell tobacco products and their substitutes wholesale (sales office) and every owner or investor of a store in which these products are sold semi-wholesale or in retail must declare and pay the required annual fee in accordance with the provisions of Article 50 of the Law promulgated by Decree No. 56 dated March 11, 2025 (General Budget Law for the year 2025) and amended by Article 6 of Law No. 13 dated 1/1/2025. 7/11/2025 (Amendment and cancellation of some articles of the law issued by Decree No. 56 dated 3/11/2025 (General Budget for the year 2025)), according to the following:
– 350,000,000 LBP on sales principals.
– 5,000,000 LBP on stores.
Article Two: The fee for the year 2025 must be declared exceptionally within a maximum period of 12/31/2025, and during the month of January of each year in subsequent years, in accordance with Form G25 attached to this decision.
Article Three: The fine of Article 109 stipulated in the Tax Procedures Law and its amendments shall be applied in the event of delay in submitting the declaration, and the fine of Article 110 shall be applied in the event of submitting an incorrect declaration.
Article Four: The fine of Article 55 stipulated in the Tax Procedures Law and its amendments shall be applied in the event of delay in paying the fee.
Article Five: The fee shall be paid in accordance with Form P. 21 attached to this decision at the treasury funds, through electronic payment methods, or at banks, Liban Post, and other institutions contracting with the Ministry of Finance within the time limit specified in Article Two.
Article Six: A notice of payment of the fee must be placed in a visible place at the place of sale, under penalty of the investor being deemed to have defaulted on payment and being charged the fee and a fine.
Article Seven: This decision shall be published in the Official Gazette and on the Ministry of Finance’s website, and shall be effective immediately upon its publication in the Official Gazette.
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4 decisions of the Minister of Finance. Here are their details
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مال و اعمال – 4 decisions of the Minister of Finance. Here are their details
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