Lebanese Ministry of Finance - Overview of DASS

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Home > Taxation > Deduction at Source on Salaries > Overview of DASS

Overview of DASS

The Ministry of Finance has launched in June 2002 a project for the reorganization and automation of the Deduction At Source on Salaries tax (DASS) at the Income Tax Department.
The DASS is being updated and reorganized by a project team composed of public servants and consultants.

It consists of a tax on salaries paid by all employees of the private & public sectors. It is deducted at source, from the employee’s salary, by the employer, who has the obligation to declare it and pay it to the treasury.
It is not a new tax and as such there is no increase in rates, and does not involve any modification in exemptions or family allowances. The DASS is part of the income tax law (legislative decree 144 dated 12/06/1959).

The objectives of the project are:

	To automate the existing procedures related to the deduction at source for the tax on salaries and wages:
	The Ministry of Finance will open a DASS account for each employer.
	The DASS administration will attribute a Personal Identification Number (PIN) to each employee of the private and public sectors for whom an identification card will be issued.
	The issuance and processing of declaration forms will be automated.
	To improve collection of this tax.
	To achieve payments directly through the banking system.
	To facilitate the relationship between the employers & employees and the administration.
	To prepare for the introduction of the comprehensive income tax.

Thus, DASS constitutes an important element of the tax reform program undertaken by the Ministry of Finance.