The tax administration issues a unified Tax Identification Number (TIN) encompassing all tax categories, including customs and real estate fees. This TIN is not exclusive to tax return filers but extends to those with tax liabilities, such as property tax below a specific threshold.
The Tax Administration assigns a TIN to:
- Individuals conducting business individually, as partnership participants, shareholders in a company, owning real estate in Lebanon, or subject to inheritance or other taxes.
- Professions, establishments, partnerships, corporations, companies, or joint ventures.
- Employees engaged in work on Lebanese soil, regardless of their employer's residency status.
- Governmental entities, municipalities, associations, or any entity with tax obligations.
It's important to note that the TIN for an individual differs from the TIN assigned to their profession, establishment, partnership, corporation, or company.
For individuals the TINs are given based on numerical serial without the use of any letters. The TIN for entities registered in VAT are followed by a dash and a code (601 for the taxpayers subject to VAT, 603 and 604 for refund purposes...)
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