Section 5: Taxable base

Article 23: Taxable base within the country

1- The taxable base is deemed to be the consideration that the supplier of goods and services has or will collect for supplying these goods and services.

2- Concerning the transactions mentioned in article 8 of this law, that is related to the self-supply of goods, the purchase price of these goods and like goods is deemed to be the taxable base, and when this price is impossible to be known then the cost price, at the date of carrying out such transactions, is deemed to be the taxable base.

3- Concerning the transactions mentioned in article 11 of this law, that is related to the self-supply of services, the total costs undertaken by a taxable person in order to supply these services, is deemed to be the taxable base.

4- In case it is impossible to determine the consideration, the tax is charged on the open market value of the goods and services supplied. The open market value of the supply of goods and services is the price for a like transaction taking place on the Lebanese territory between a vendor and a purchaser at arm’s length, at the time of such a supply under conditions of fair competition.

5- The taxes and duties, with all appendix expenses such as intermediary, packaging, transport, or insurance expenses, etc… are included in the taxable base, excluding the valueadded tax.

Article 24: Taxable base at import

At import, the taxable amount is the same value applied to levy the Customs duties in addition to all taxes initially due, excluding the value-added tax.