Measures announced to provide relief for taxpayers in response to COVID-19 pandemic include:

• The Lebanese ministry of finance introduced a suspension of tax deadlines including tax returns filing and payment, registration and deregistration, objections and appeals and other tax obligations. The suspension applies until the end of the lockout situation
• Taxpayers are able to submit their requests to the ministry of finance through emails to avoid in-person visits.
• Exemption for 2 months from custom duties and excise tax on medical and laboratory equipment used to encounter Covid-19 pandemic

Filing/Payment Deadline Extension

Tax relief measures introduced by the Lebanese Government include:

• Deferring payments of social security contributions relating to the first six months of 2020 for an additional six months from the original due dates

VAT and other indirect taxes

A VAT exemption has been introduced on the imported raw material directly used in the Pharmaceutical industries.