The Minister of Finance in the caretaker government, Youssef Khalil, issued six decisions extending deadlines. The first decision states: "The deadline for submitting the annual declaration for income tax on salaries and wages (R5), individual annual reports (R6), and the annual aggregate report (R7) for the fiscal year 2022 is extended until 31/07/2024, inclusive, along with payment of tax if applicable."
In the second decision: "The deadline for submitting the annual declaration for income tax on salaries and wages (R5), individual annual reports (R6), and the annual aggregate report (R7) for the fiscal year 2023 is extended until 31/07/2024, inclusive, along with payment of tax if applicable."
The third decision states: "The deadline for submitting the annual declaration and the statement of the economic rights holder (form M18) and for payment of tax for the year 2023 for individual taxpayers and partnerships and institutions exempt from income tax, not including corporations that adopt the accrual accounting system, is extended until 31/05/2024, inclusive. This also includes the deadline for submitting the annual declaration regarding the amounts subject to the tax under articles 41 and 42 of the income tax law (form C5)."
The fourth decision states: "The deadline for submitting the personal declaration for income tax on salaries and wages for employees who work for more than one employer or receive a pension or lifetime allocations at the same time, as well as for taxpayers subject to the first category tax who simultaneously receive salaries and wages or pensions or lifetime allocations (form R8), is extended until 28/06/2024, inclusive, along with payment of the tax due for the fiscal year 2023."
The fifth decision states: "The deadline for submitting the declaration for the first quarter of 2024 regarding amounts subject to the tax under articles 41 and 42 of the income tax law due from income taxpayers, public institutions, municipalities, municipal unions, authorities, councils, and all public funds (form C10) is extended until 17/05/2024, inclusive, along with payment of the tax due."
The sixth decision states: "The deadline for submitting the personal declaration for the property tax due on properties or portions thereof with revenues exceeding 40 million Lebanese lira for the fiscal year 2023 is extended until 31/05/2024, inclusive, along with payment of the resulting tax."
