Section12:
Collection of the tax
Article 46:
Collection of the tax within the Lebanese
territory
1. Rules of
collection:
The
rules of collection of direct taxes and similar
taxes, provided for in the decree-law no. 147
dated June 12th,1959 and its amendments that do
not conflict with the provisions of this law, are
applied to the collection of the VAT.
2. Late payment
penalty:
In
case the tax is not paid within the deadline of
the periodical tax return, a penalty of 3% per
month of the tax due shall be charged starting the
end of the tax payment deadline. The penalty shall
be computed on the total of all taxes due and
penalties. The fraction of a month is considered
as a whole month.
When
the payment of the tax appears to be insufficient,
as a result of the audit or the direct assessment
procedure, then a penalty of 3% a month of the
unpaid amount and the appendix penalties shall be
legally chargeable from the end of the tax payment
deadline.
3. Privilege right
of the Treasury funds:
The
Treasury, with regards to the taxes, penalties and
other amounts due to the State under this law, has
a public privilege of first degree on all
properties owned by the persons liable to tax, and
a legal forced mortgage on all their immovable
properties.
4-
Non-residents:
Notwithstanding
the provisions of article 40 of this law, if the
non-resident taxable person does not appoint a
fiscal representative, the tax and the penalties
due are collected from the other contracting
party.
Article 47:
Collection of the tax at import
The
rules and procedures specified in the customs
legislation are applied to the collection of the
tax at import.
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