Lebanon – The deadline for filing 2019 income tax declarations has been extended.

Lebanon payroll outsourcing leader issues a statutory alert for Lebanon.

Mercans has alerted its Lebanon payroll outsourcing clients of filing 2019 income tax.

On February 25, 2020, the Lebanon Ministry of Finance extended the deadline for employers to declare income tax withheld during 2019. The deadline for filing 2019 declarations and paying any respective income tax due, was extended from February 29 to March 16, 2020.

Employers in Lebanon are required to withhold personal income tax at source and declare, as well as remit, all withheld income tax on a quarterly basis to the Ministry of Finance. Quarterly income tax declarations (R10 Form) must be filed by employers for this.

On an annual basis, by the end of February following a tax year end, employers in Lebanon are required to reconcile and declare income tax withheld during the tax year.  Forms R5 – Income Tax on Salaries and Wages, R6 – Individual Tax Withholding Statements and R7 – Income Tax Withholding Details for Leavers must be filed for this with the Ministry of Finance. Companies in Lebanon have now until March 16, 2020 to file these forms and pay any additional income tax due for 2019.

Download PDF: Lebanon Statutory Change Alert