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مرسوم إشتراعى رقم 144 تاريخ 12/06/1959 In force

المادة 48

المادة 48

تفرض الضريبة على الواردات الصافية التي حصلت للمكلف خلال السنة السابقة لسنة التكليف , وان انقطع مصدر الواردات في سنة التكليف او قبلها.

Possibly affected, check: قانون رقم 27 تاريخ 19/07/1980, article 25 repeals all earlier provisions that contradict it, without naming them. This article is among the texts it links to. Whether it still applies is a lawyer's judgement.

Possibly affected, check: قانون رقم 7 تاريخ 10/08/1985, article 13 repeals all earlier provisions that contradict it, without naming them. This article is among the texts it links to. Whether it still applies is a lawyer's judgement.

Possibly affected, check: قانون رقم 7 تاريخ 10/08/1985, article 40 repeals all earlier provisions that contradict it, without naming them. This article is among the texts it links to. Whether it still applies is a lawyer's judgement.

Possibly affected, check: قانون رقم 7 تاريخ 10/08/1985, article 47 repeals all earlier provisions that contradict it, without naming them. This article is among the texts it links to. Whether it still applies is a lawyer's judgement.

Possibly affected, check: تعميم رقم 428 تاريخ 19/02/2009, article 1 repeals all earlier provisions that contradict it, without naming them. This article is among the texts it links to. Whether it still applies is a lawyer's judgement.

Possibly affected, check: قانون رقم 144 تاريخ 31/07/2019, article 76 repeals all earlier provisions that contradict it, without naming them. This article is among the texts it links to. Whether it still applies is a lawyer's judgement.

المادة 48 من مرسوم إشتراعى رقم 144 تاريخ 12/06/1959 https://lebaneselegislation.com/law/185603/article/48/