VALUE ADDED TAX LAW - databank.com.lb

VAT Lebanon law REPUBLIC OF LEBANON. MINISTRY OF FINANCE. VAT. VALUE ADDED TAX. LAW. December 2001. 1. VAT Lebanon law VAT law Contents Article Section 1: Introduction of the VALUE ADDED tax Introduction of the VALUE ADDED tax .. 1. Section 2: Scope of the tax Taxable transactions .. 2. Taxable persons .. 3. Computation of the turnover .. 4. Persons and transactions outside the scope of the tax .. 5. Supply of goods .. 6. Goods considered as tangible property .. 7. Self-supply of goods by a taxable person .. 8. Transfer of a going concern .. 9. Supply of services .. 10. Self-supply of services by a taxable person .. 11. The intermediate .. 12. Place of supply of goods .. 13. Place of supply of services .. 14. Import transactions .. 15. Section 3: Exemptions from the tax Sub-section 1: Exemptions within the Lebanese territory Exempted activities.

VAT Lebanon –law 2.3 2 VAT law Contents Article Section 1: Introduction of the value added tax Introduction of the value added tax ..... 1

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