في حال التأخير في تقديم التصريح الم

في حال التأخير في تقديم التصريح المنصوص عليه في الفقرة ( 4) من المادة 35 من هذا القانون تفرض غرامة قدرها عشرة بالمئة ( 10 %) من مقدار الضريبة المتوجبة عن كل شهر تأخير، ويعتبر كسر الشهر شهراً كاملاً على ان لا يتجاوز مقدار الغرامة ضعفي مقدار الضريبة المتوجبة، وان لا تنقص شهرياً عن خمسماية الف ليرة لبنانية، وذلك بالاضافة الى غرامة التأخير في دفع الضريبة غير المسددة المنصوص عليها في الفقرة ( 2) من المادة 46 من هذا القانون.

Results (English) 1:

In case of delay in delivery provided for in paragraph (4) of article 35 of this law imposes a fine of ten percent (10%) The amount of tax owed for each month of delay, the whole month month break is that the amount of the fine does not exceed twice the amount of tax owed, and not decrease every month about 500 thousand pounds, plus a fine for delays in the payment of outstanding tax set forth in paragraph (2) of article 46 of this law.

Results (English) 2:

In case the delay in the submission of the statement provided for in paragraph (4) of Article 35 of this law imposes a fine of ten percent (10%) of the amount owed for each month of delay tax, and is breaking month, a month that does not exceed the amount of the fine twice the amount the tax owed, and that does not decrease a month for five hundred thousand LP, in addition to a fine for late payment of unpaid tax provided for in paragraph (2) of Article 46 of this law.

Results (English) 3:

If the delay in the declaration provided for in paragraph 4 of Article 35 of this law, impose a fine of ten percent (10%) of the the amount of tax owed each month of delay, the breaking of month to month does not exceed the amount of the fine twice the amount of tax owed and that no less a month. On the 500 thousand LP, plus the fine for late payment of tax unpaid under paragraph (2) of Article 46. The law.