يخضع للضريبة كل شخص طبيعي أو معنوي

يخضع للضريبة كل شخص طبيعي أو معنوي يقوم، من خلال ممارسته نشاطاً اقتصادياً بصورة مستقلة، بعمليات تسليم أموال أو تقديم خدمات خاضعة للضريبة أو معفاة من الضريبة مع حق الحسم وفقاً لاحكام هذا القانون، شرط أن يتجاوز مجموع رقم أعماله في أربعة فصول متتالية خمسماية مليون ليرة لبنانية.

Results (English) 1:

Taxed every natural or legal person who, through the exercise of an economic activity independently, deliveries or provide services taxable or tax exempt with a right to deduction in accordance with the provisions of this law, provided that the total turnover in four chapters consecutively 500 million pounds.

Results (English) 2:

Taxed every natural or legal person, through the exercise economically independent activity, operations funds delivery or provide taxable or tax-free services with the right of the discount according to the provisions of this Law, provided that the total number of its more than four consecutive quarters five hundred million pounds Lebanese.

Results (English) 3:

Taxed every natural or legal person, through the exercise of an economic activity independently, deliveries of funds or provide taxable services, are exempt from a tax deduction in accordance with the provisions of this act, provided that the total number of its in four consecutive seasons 500 million Lebanese pounds.