Decision No. 247 of 2024 on Adding a Method for Collecting Income Tax 

Decision No. 247 of 2024 introduces electronic income tax collection in Libya, effective May 15, 2024, ensuring secure and efficient tax payments.

Minister of Finance

• Upon reviewing the Constitutional Declaration issued on August 3, 2011, and its amendments.
• the Libyan Political Agreement signed on December 17, 2015.
• the outcomes of the Libyan Dialogue Forum held on November 9, 2020.
• the Financial System Law of the State and the Budget, Accounts, and Stores.Regulations and their amendments.
• Law No. 7 of 2010 concerning Income Tax.
• Law No. 12 of 2010 concerning the issuance of the Labor Relations Law and its executive regulation.
• General People's Committee Decision No. 592 of 2010 concerning the issuance of the executive regulation for Law No. 7 of 2010 concerning Income Tax.
• Cabinet Decision No. 68 of 2012 concerning the adoption of the organizational structure and functions of the Ministry of Finance and the organization of its administrative apparatus.
• and the decision of the Libyan House of Representatives in its session held on March 10, 2021, in the city of Sirte, granting confidence to the National Unity Government.

Decides as follows:

Article 1

For the purpose of implementing Article 29 of the executive regulation of Income Tax Law No. 7 of 2010, the electronic collection method is approved as a tool for settling due income taxes by taxpayers subject to the aforementioned Income Tax Law.

Article 2

The Tax Authority shall take the necessary measures to prepare the infrastructure required to implement the method stated in Article 1 in a secure manner, in accordance with the controls and conditions issued by the Central Bank of Libya regarding the electronic payment system and relevant applicable legislations.

Article 3

This decision shall come into effect from the date of its issuance and shall be implemented by the relevant authorities.

• Issued in Tripoli
• Date: May 15, 2024