In response to the coronavirus (COVID-19) threat, Lebanese Ministry of Finance (MoF) issued Decision No. 185 dated 19 August 2020 where it suspended the deadlines for all tax obligations to 31 December 2020 followed by a new memo no. 1000 on 9 December 2020 where it extended the deadlines for all tax obligations previously suspended (e.g. 31 May 2021 for FY2019 CIT).
The Government issued Law no. 199 on 29 December 2020 extending certain deadlines and granting some tax exemptions.
The Ministry of Finance (MoF) issued the 2020 Budget Law no.6, dated 5 March 2020 (published in the Official Gazette no.10, dated 5 March 2020). It does not include any changes in the CIT and VAT rates.
The major tax amendments and exemptions are incorporated in the appropriate summary sections.