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The President of the Republic, Whereas the Constitution, Whereas Decree-Law No. 34 of 5/8/1967, amended by the draft law enforced by Decree No. 9639 of 6/2/1975 (commercial representation), Whereas Law No. 671 of 5/2/1998 (General Budget for 1998), and notably its Article 40, Whereas Decree-Law No. 147 of 12/6/1959 (procedure of collection of direct taxes and similar taxes), Whereas the draft law enforced by Decree No. 6821 of28/12/1978 (setting the prerogatives and the staff of the Ministry of Economy and Commerce), On the proposal of the Minister of Economy and Commerce, After consultation with the State Council (Advice No. 149/97-98 of25/5/1998, and Advice No. 117/99-2000 of 24/2/2000), And following the approval of the Council of Ministers on 4/5/2000, Decrees the following: Article 1 An annual tax of 500,000 (five hundred thousand Lebanese pounds) shall be levied on every contract of commercial representation registered at the Ministry of Economy and Commerce, according to the provisions of the following articles. Article 2 Tax enforcement date 1 - In order to determine the enforcement date of the annual tax for the contracts of commercial representation, the registration date of the contract at the Ministry of Economy and Commerce shall be taken as basis for the computation of the year for which the tax is due. 2 - The first annual tax for every new contract of commercial representation is due at the date of registration ofthe contract at the Ministry of Economy and Commerce. The tax is due for each following year, during which the contract remains in force, and at the similar date of the following year. 3 - The year is computed from the registration day to the similar day of the following year. The tax is due in full for the portion of a year if the remaining enforcement period of the contract is less than one year. Article 3 Tax payment The commercial representative must pay the annual tax due for the contract of commercial representation within two months dating from the time-limit, according to a payment order issued by the department of companies at the Ministry of Economy and Commerce and delivered to the commercial representative or his proxy for payment. Article 4 Effect of tax payment 1 - Taking into account the special conditions mentioned in the contracts of commercial representation, the contract registration at the Ministry of Economy and Commerce shall remain in force during the year for which the tax has been paid. 2 - The registration of any contract of commercial representation for which the annual tax is not paid within the period oftwo months mentioned in the preceding article, shall be deleted without summons or special procedure. The contract may be registered once again only upon request followed up with new convincing documents. 3 - When paying the annual tax, the commercial representative shall receive from the Ministry of Economy and Commerce a certificate, which may be submitted to the competent authorities, including the following; A - The name of the company or the establishment registered m the commercial representation registry, as well as its nationality and its address. B - The name and address of the commercial representative. C - The type of goods, services or operations, object of the commercial representation. D - The geographical zone covered by the commercial representation. E - The type of commercial representation (limited or unlimited). F - The registration date of the contract of commercial representation and its period of enforcement (according to the contract terms). G - The period for which the tax has been paid. H - The time limitation for the certificate. Article 5 Provisional provisions Exceptionally, the taxes due for the contracts of commercial representation registered during the period starting from the enforcement date of Article 40 of Law No. 671 of5 February 1998 and ending on the enforcement date of the present decree, must be paid within six months dating from the publication of the present decree. Article 6 The present decree shall be published in the Official Gazette, and it shall come into force upon its publication. Baabda, 13 July 2000 Signed: Emile Lahoud By the President of the Republic The President of the Council of Ministers Signed: Selim Hoss The Minister of Economy and Commerce Signed: Nasser Satdi The Minister of Finance Signed: George Corm |
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