Documents attached and places of delivery
1. Declaration of contents and occupancy.
2. A copy of the title deed or a copy of the real estate certificate or a flag and news from the mayor of the locality, certified by the Qaimakamiya or the governor of the areas not surveyed.
3. A copy of the contract of sale for which the financial stamp is issued, if any.
4. A copy of the lease for which the financial stamp is issued, if any.
5. A statement in case the land does not receive the real estate deed or title deed.
6. A copy of the electricity receipts for the vacancy period or a municipality statement indicating the status of occupancy or vacancy.
7. A copy of the organizing agency to the notary public if the transaction is submitted by the non-authorized person.
8. Copy of the supporting document for owners, investors, and buyers.
9. Personal identification form (Article 11) for each of the owners, investors, buyers and the place of residence chosen for notification to each of them.
– The rental value is transferred to the income tax if the occupancy is commercial and in the name of the owner and in the case of a sales contract.
– No application or incomplete permit can be received.
– Forms attached above.
The file flow mechanism
The mechanism of the file to be completed
– The taxpayer receives the approved form for this transaction from the taxpayer service registry of the built-up property tax or one of Libanpost’s offices with the documents to be attached to the application or permit or from the Ministry of Finance website www.finance.gov.lb
– The application or permit and the documents required by the concerned person or his legal representative shall be submitted to the above-mentioned centers for higher information. In the event that the availability of such documents is confirmed, the application shall be marked by the valid reference and the transaction will be registered and the caller shall be given a possible receipt by number and date.
– The application and its attachments shall be sent to the head of the competent department who shall refer it to the competent observer for the study and preparation of reading.
– The observer then prepares the reading, the temporary real estate card, and the calculation and sends it to the main observer for auditing and making observations and suggestions.
– The transaction shall then be submitted to the head of the competent department for final review and approval.
The transaction will then be returned to the Controller for the preparation of the required taxation statements. These statements will be given to the concerned person or the legal agent who pays them at the collection department in Beirut, in the accounts, at a branch of the commercial banks, or at one of the offices of Libanpost and then gives the payment receipts.
– The Controller also prepares a statement of the rental value and sends it to the main controller who signs it after the audit and then submits it to the head of the competent department for audit and final signature and then handed over to the concerned person after signing the receipt.
– In the case of downloading, the transaction shall be submitted to the Directorate of Imports. – If the property is sorted: a maximum of 7 working days from the date of registration of the application in the pen, and in case of a lack of documents or request additional documents, the deadline is suspended until the completion of the required documents.
– If the property is not divided: 10 days. – The original documents attached must be affixed with legal stamps or photocopies of each one with a stamp of LBP 1000.
– A stamp of 1000 LBP. On the request and on the statement of the rental value of each property or part of the property.