Course: GR 001Taxation

Duration: 6 weeks

Instruction Language: Arabic (with select resources and materials available in English)

Delivery Mode: Lectures, Case Analysis, Practical Exercises

Learning Outcomes:

Understand the structure and scope of Lebanon's income tax system
Analyze VAT and its implications for individuals and businesses
Apply legal tax obligations to real-life scenarios
Interpret Lebanese tax regulations concerning businesses, real estate, and employment
Prepare and review tax declarations in alignment with Lebanese law

Week	Topic	Learning Objectives
1	Introduction to the Lebanese Tax Structure	Understand tax categories, legal foundations, and the role of the Ministry of Finance
2	Income Tax – Categories and Structure	Distinguish between the three “doors" of income tax and recognize exempted income types
3	Taxation of Professions & Free Trade	Evaluate how professional income is taxed and identify the criteria for exemptions
4	Territoriality Principle & Residency Rules	Apply the concept of “territorial taxation" and determine taxable income sources
5	Deductions, Allowances & Obligations	Analyze deductible expenses, family allowances, and proper recordkeeping requirements
6	Tax on Salaries and Wages	Understand taxation of employee compensation and declaration requirements
7	VAT Fundamentals	Define taxable persons, recognize exempt supplies, and explain the VAT registration process
8	VAT Compliance, Declarations & Recovery	Complete VAT declaration cycles and interpret conditions for VAT refunds
9	Real Estate and Built Property Taxation	Examine rules for built property tax, including exemptions and revenue timing
10	Legal Violations & Penalties	Identify penalties for non-compliance and understand reporting procedures and deadlines

Academic and Continuing Education Center (ACEC)