The Minister of Finance in the caretaker government, Youssef Khalil, issued three decisions. The first relates to exemptions from fines, while the second and third extend deadlines.
The first decision states: "Article One: Taxpayers who have previously conducted transactions related to shares subject to the provisions of Article 39 mentioned above are granted an extension until May 21, 2024, to declare and pay the tax without penalties for verification and collection. Article Two: Taxpayers who do not comply with the declaration and payment of the tax within the deadline specified in Article One of this decision will incur the verification fine stipulated in Article 109 of the Tax Procedures Law, and the collection fine indicated in Article 55 of that law will apply after two months from the date of the transaction."
In the second decision: "The deadline for submitting the declaration for the first quarter of 2024 concerning amounts subject to taxes under Articles 41 and 42 of the Income Tax Law, applicable to income taxpayers, public institutions, municipalities, municipal unions, and all public bodies, councils, and funds (form G10) is extended until April 30, 2024."
In the third decision: "The deadline for submitting the declaration for the financial stamp tax due on invoices, receipts, credit notes, and debit notes (G20) for March 2024, and for paying the fee related to these declarations, is extended until May 15, 2024."
