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Section
18: Executive provisions
Article
58: Special cases of restitution of tax
Decrees
adopted by the Council of Ministers, upon the
proposal of the Minister of
Finance
shall determine the rules and conditions governing
the following restitution cases, and its starting
date of application:
a)
The tax charged on the purchases of any
non-resident when transporting them in his
personal luggage outside Lebanon to use them for
private purposes.
b)
The tax charged in Lebanon on the supply of goods
and services to foreign businesses that are not
performing taxable businesses within the Lebanese
territory.
c)
A part or the whole tax charged on some goods that
have been acquired to perform exempted activities
according to article 16 of this law, and this for
social considerations.
d)
A part or the whole tax paid by diplomatic bodies,
consulate, international organizations and their
employees according to the international treaties.
Article
59: Other special cases
Decisions
issued by the Minister of Finance shall determine
the rules and conditions governing the following
special cases, and its starting date of
application:
a)
A special scheme concerning the accounting,
invoicing and chargeability of tax, for the
taxable persons who perform cash businesses.
b)
Special rules for calculating the turnover
concerning related persons who run at the same
time different businesses and establishments.
The
taxable base related to the supply of used goods
is to be regulated by a decree upon the proposal
of the Minister of Finance.
Article
60: Details of application of the law
The
details of application of the provisions of this
law are regulated by decisions issued by the
Minister of Finance, when no specific provision
has been made in this regard.
Article
61: Effectiveness of the law
This
law will be effective from 1/1/2002, and as for
article 35 (1) related to registration from
1/10/2001.
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