“The Minister of Finance,
Based on Decree No. 53 dated 2/8/2025 (forming the government),
Based on Law No. 22 dated 7/11/2025 (granting those affected by the Israeli attacks on Lebanon some exemptions from taxes and fees, suspending the deadlines related to tax rights and duties, and addressing the conditions of demolished real estate units or sections), especially Article Five thereof,
Based on Law No. 379 dated 12/14/2001 and its amendments (Value Added Tax Law),
Based on Law No. 93 dated 10/10/2018 (granting the government the right to legislate in the customs field),
Based on the proposal of the Director General of Finance,
Decides the following:
Article One:
1 – Donations and assistance in kind or cash provided by external or internal parties for the benefit of public administrations, public institutions, municipalities, unions of municipalities and other public law persons are accepted to overcome the damages resulting from the Israeli attacks on Lebanon in accordance with applicable legal principles.
2 – Donations and assistance in kind or cash from the date of 7/17/2025 until 7/17/2026, provided by internal parties for the benefit of local associations, bodies and organizations, sects and other persons of private law and affected persons, and from external parties for the benefit of associations, bodies and local and international organizations, embassies and sects and other persons of private law and affected persons to overcome the damages resulting from the Israeli attacks on Lebanon, are recorded according to letters issued by the army based on a request submitted to it by The donor or its representative or the entity for whose benefit these gifts or aid were granted. These letters shall be communicated to the Higher Relief Commission, which shall issue letters proving that these gifts, aid and compensation have benefited from the exemptions, provided that a detailed statement of the nature of these gifts and aid and their value shall be attached to these letters.
Every entity that applies the exemption, whether it is a customs administration or a taxpayer subject to value-added tax, must detail the transactions it exempted and their value, and stamp this statement after verifying the value of the exemptions that can be benefited from, taking into account the amounts that were previously exempted. It must also:
– Submitting a detailed statement that includes details of the operations that were exempted, their value, and the names of the entities benefiting from these exemptions, to the tax administration within a period of 20 days from the end of the Gregorian semester.
– Stamping the materials and goods that are the subject of in-kind donations with clear statements indicating that (for example, an in-kind donation, contributions to those affected,…).
Local and international associations, bodies, organizations, embassies, sects, and other persons of private law and affected persons who benefit from the exemptions must also send the statement to the Ministry of Finance within a period of one month from the last exemption process that was benefited under.
Article Two:
The requests stipulated in Article One shall be submitted by the donor, its representative, or the entity for whose benefit these gifts or aid were granted, the following information:
-The donor and its nature.
-Name of the sender/supplier, address, phone number and email.
-The name, address, phone number and email of the recipient of the giveaway/grantee.
-Description of the goods (quantity – type – number – weight – value) / description of the services provided and their value.
-The destination of the goods, the method of distribution, and the categories benefiting from the goods or services.
-The full address of the storage location.
-The entity or person responsible for distributing goods or implementing services or supervising them (address – phone number – email).
Article Three:
Grants and assistance, accepted and confirmed in accordance with the provisions of Article One of this decision, provided for the benefit of public administrations, public institutions, municipalities, unions of municipalities and other public law persons shall benefit from September 1, 2024 until July 17, 2027 inclusive, and those provided for the benefit of local and international associations, bodies, organizations, embassies, sects, other private law persons and persons affected by Israeli attacks from September 1, 2024 until September 1, 2024. 7/17/2028 inclusive, to exceed the damages resulting from the Israeli attacks on Lebanon from the following exemptions:
A – Exemption from all fees, especially the lump-sum and proportional fiscal stamp duty, customs duties, including the minimum customs duty, port fees, and the fee imposed under Article 59 of Law No. 144, dated 7/31/2019 (General Budget Law and Supplementary Budgets for the year 2019) and extended pursuant to Law No. 10, dated 11/15/2022 (Budget Law, 2022). Law No. 324 dated 2/12/2024 (2024 Budget Law) and the internal consumption fee.
B – Exemption from value-added tax on import operations related to gifts and in-kind assistance, funds and services financed by donations and cash assistance, and all transactions leading to the implementation of these gifts or assistance.
C – Exemption with the right of deduction for the operations of delivering funds and providing services that are, by their nature, subject to value-added tax, which are provided by natural or legal persons subject to this tax for the benefit of public administrations, public institutions, municipalities, unions of municipalities, and other public law persons, and for associations, bodies, local and international organizations, embassies, sects, and other private law persons, and persons affected by the Israeli attacks on Lebanon in implementation of these gifts and assistance, provided that the types of goods that are exempted are determined by a decree issued by the Council of Ministers.
Article Four:
Persons subject to value-added tax when carrying out operations to deliver funds and provide services in implementation of these gifts and assistance must include in the invoice or similar document related to these operations, the information stipulated in Article 38 of Law No. 379/2001 and its amendments and Resolution No. 1373/1 dated 12/31/2014 (taxpayers who are obligated to issue invoices and specify documents similar to invoices), and indicate the exemption, in addition to the following information:
– The name and tax number of the public administration, public institution, municipality, union of municipalities, other public law persons, associations, bodies, local and international organizations, embassies, sects, other private law persons, or the names of the affected persons who benefit from these operations.
– The name of the entity funding these donations and aid.
– The number and date of the letter from the Higher Relief Commission confirming acceptance of the donation and benefiting from exemptions.
– The signature and/or stamp of the representative of the administration, public institution, municipality, union of municipalities, associations, bodies, local and international organizations, embassies, sects, other persons of private law, or affected persons on a copy of the invoice or a similar document.
Article Five:
The entity responsible for delivering funds and providing services to those affected must maintain records and records that clearly show the free distribution of donations and aid, provided that the documents below are presented upon request:
-The identity of the beneficiary if he is a natural person.
– Documents related to legal persons and persons authorized to sign on their behalf.
-Photos of the damage.
-A letter proving the donation or assistance issued by the Higher Relief Commission.
-A receipt of the funds delivered and services provided, signed by the affected person (beneficiary).
-All documents necessary to audit the process of delivering these funds or providing these services.
The Higher Relief Commission sends documents related to donations and aid to the Army Command, which in turn verifies that donations and aid are not being misused. In the event of misuse of donations and aid, all fees and taxes are due, and the violating party is exposed to legal prosecution.
Article Six:
The Supreme Council of Customs is tasked with issuing the decision to exempt donations and aid entry operations from additional work fees and service fees. Donations and aid are declared in accordance with the customs procedures followed to benefit from the exemption.
Article Seven: This decision shall be published in the Official Gazette and on the Ministry of Finance’s website and shall be effective immediately upon its publication.
