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zVEG{ jJh .. 7^500^000 QGe FY jJ e f j :GL
e if Jh .. 8^500^000 hj dh c Y .. 500^000 QGe OhCG Y
.H UG jdG MG Y .. 7^500^000 QGe jJ

:G JY Y OhCG j (4)
.eL SGQO Hj Gfc GPEG bCG c S 25 jd hCG ,S 18 `dG S GhRhj Gfc GPEG :Qcd .e hCG eGQCG c
q GPEG h LGhR b :fEd .c bH MU Ie W :d -

2003 GjM ` IG `` G UC NdG jV dO

16

p nj c
?`jdG G `
dG HdG j CG Y ,kfBG e g c FdG jdG e G IOSG H
.FdG jdG - dG HdG = hj dG jd VG
:dG YdG hG ah H jdG MG EG FY jh
jdG QT T c Y jdG
..
..
360^000
1^410^000
5^010^000
13^010^000

360^000
1^050^000
3^600^000
8^000^000

jd VG dG HdG QT
.. e
.. EG
9^000^000
24^000^000
54^000^000
104^000^000
104^000^000

1
9^000^001
24^000^001
54^000^001
Y jj e

jdG e
jYdG
%4
%7
% 12
% 16
% 21

Qhj h ,Id dCG hO c e HdG e j jdG M @


.jG dd j dG dCG EG jdG
`e `H`W SQh .. 10^000 Qb ``e ``e `jdG `b EG ``j @
.. 1000 Qb
jdG MG :(5) J e

JGOGjEG H ,OhCG hO e (e HQ) fQ e he fb Qe eGQ


:NdG jV j c .. e 100 jdG
%50=ffdG jQd G HdG e @
.. e 50=(G HdG e)%50*(jS GOGjEG) .. e 100=dG HdG @
(J LhR) .. 10^000^000 = OhCG hO he FdG jdG @
.. 40^000^000 Gk PEG jd VG dG HdG j @
jdG QGe
360^000
1^050^000
1^920^000
3^330^000

dG jdG e
= %4 *
= %7 *
= %12 *

dG
9^000^000
15^000^000
16^000^000
40^000^000

jdG M
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%3^33 = jdG JGOGjEG EG f eGQ dG jdG AdG jh

17

2003 GjM ` IG `` G UC NdG jV dO

?S c YCG Y UGoC c :6
?jCGh ?UGoC e
:IM e MU c Y j ,S c e T T hCG b
Jaeh jdG d (G dG LGQ) G IFGdG EG LdG @
hCG ;jdH jEG Ad dH
.SH QTEG e G jdH dSQEGh Jaeh jdG SG @
c M hCG UTCG cT M IG G MU s M :UN M
e JGOGjEG Y jdG Y Lj ,G HdG jW Y sJ SDe
.S c e f hCG b dPh G HdG jW Y jJ V IG G
? MHQCG Y dG jdG Y
q GoC c
1Uh 3 ,1 PdG :fH K Ae N e dG dG jdG OGYEG j
:(1) PdG
:dG eG EG aVEH j .NdG jV Y dG jdG gh
Y g jdG UTCG Y e ee @
;FdG jdG MG jd G JY
,YCG S Y IM e Mc JGOQGh @
NDJh ,iNCG SDe e JGOQGh dP
;dGh GOGjEG ej S Y kf
Y U hCG jQ SD e e JGOQGh @
;G HdG SSCG Y qJ ,
;dG N gVJ dG QLCGh JGhdG @
CG ,Lh GPEG G d YaG dG @
`fd ,`d `G dhG ` d d cT hCG SDe hCG UTC
;(1 P`dG e I`NC G `dG) f`LGC CG G`fc
H HdG UCG H Y Y dG HQCG CG ,Lh GPEG dG HQCG @
jd dG j dG g ) SG H UCG c S e YCG
.(%10 gQb
2003 GjM ` IG `` G UC NdG jV dO

18

:(3 ) PdG
jh , dGh GOG jE G H hCG
:dG eG EG aVEH
;f c Y GOQGdG @
ND Jh :jQGh A YC G U J @
GOQG dG e j S Y
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s .dGh
,G dhGe H G g J
G HGC e H c cP e
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;eRdG GH
c :HdG UCG je @
e H UG dG Ie g
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.G d YaG dG @
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.LJ M eGdG @

eg Me

.fdG jU H EG NO CG e j h ,JGOQGh Y G j @
.jd VN NO CG OLh Y M M k Le jdG j @

19

2003 GjM ` IG `` G UC NdG jV dO

?```NdG ``jV ``aOCG jCGh c :7


jG hU eCG{ SH j ze{
e T L hCG Gk f ,IMGh aO
q
:G adH UG (1U) PdH ajh .zcG

jQdG QG
Yha Lh

hCG

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(bCG ) G hCG
dG be H dPh

:K ``adG `jEH `MG

:adG jEG e (1Uh 3h 1 PdG CG) jQdG qS


;`` ` jEG Ad dH G IMdG EG @
.`` SH Q``TEG e G jdH hCG @
dG S e T hCG b dPh jdG J b jdG aO EG Vj

!!!!``f ?jdG J g
ajh ,G G hCG hH IFGO id dG W j @
.dG dG je EG dH
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:eH AGOCG Le G dG J @
;bSG Ye bCG MCG jOCJ Y G NCJ GPEG ;kjQNG hCG k jL k H G GeCG H Y .Fb J dGeCG J hCG G SaEG Y -

2003 GjM ` IG `` G UC NdG jV dO

20

?G adG Y NCJ GPEG j GPe


NCJ T c Y jdG b e %2 gQb eGZ NCG G Y LJ @
.kec Gk T dG c QYG e
T hCG GC J fCG CG ,jdG e AfG e kAGHG NCdG eGZ J @
.S c e T
?jdG J Y NCJ GPEG j GPe
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.. /100^000/ Y eGdG J CG Y kec Gk T dG c jh ,NC`J
MHQCG jH NdG jV IQGOEG a ,kGT 12 Y NCdG OGR GPEG eCG @
(5).ITe
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IG G MU jh LG jdG jOCJ e k HJ eCG j
.. /100^000/ Y eGdG J CG Y jdG e %100 gQb eGZ Y VJh

(5)ITe

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(27 dG LGQ) G jJ bH jdG IQGOEG M hO j jdG jJ EG @

36 .U ,2 bQ G LGj (5)

21

2003 GjM ` IG `` G UC NdG jV dO

?d eG QLCGh JGhQ Y UGoC c :8


:CG G Y ,dYCG Y jdG EG aVEH
;ee EG aj dG QLCGh JGhdG e jdG j -1
;TCG KK c jG EG G dG ODj -2
.YaG QLCGh JGhdG Y zkjS{ k jJ j -3
.jJ EG Gk OSG IG G MU SH jdG VJ
jdG jOCJ

(TCG KK) a c jG EG jOCJh jdG bG dG MU Y Lj @


;G TCG KdG Ia j dG dG e Y eG ij Ye
.kec Gk T dG c jh NCJ T c Y %3 gQb eGZ FW dPh @
JGhdG Y NdG jV jOCH QhO H :(10Q) PdG jdG d j
.G adH QTEG (1U) PdGh QLCGh

? QLCGh JGhdG Y dG `MU ``


q oj `e
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q ed jdG JGhdG Y jdG j CG dG MU Y Lj
dG YCG Y S c e T hCG b dPh ,b H e jd AGLCGh
dG c QYG e NCJ T c Y %10 gQb eGZ FW dPh ,HdG
../100,000/ Y eGdG g J CG Y ,kec Gk T
Y NdG jV Y S jJ (5Q) PdG jdG d dG MU j
S c- (6Q) PdGh -G adH QTEG-(1U) PdG ,QLCGh JGhdG
.LCG /G GOGjEG LEH
dG jdG j GPe
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aj dG dLEG dG @
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;dEG ,Wh e H
2003 GjM ` IG `` G UC NdG jV dO

22

;kjS eG e j dG FdG jdG @


;kjS Ye QLCc YaG dLEG dG @
jdG d VG QLCGh JGhdG LEG Y LG jdG jdG @
.jJ LGdG dGh IOG jdGh (TCG KK c)jQhdG adGh
TCG KK c YaG dH G eG a (10Q) QhdG dG eCG
.Y dG MU b e G jdGh
?QLCGh JGhdG Y jdG oJ c
dG adG jdG GOQGdG SSCG Y QLCGh JGhdG jV oJ @
jdG M H ,dG d HdG dG N LCG hCG G gVJ
(16.U LGQ) .e H UG FdG
S N LCd hCG d aOo e ,adG jdG GOQGdH j @
.eG J f Ad d YaG jdG G Gg e oJ CG H YCG
?jdG g g e

.IadG fCGh fGd k ah YaG FdG jdG @


.dG dG jJh fGh dG H @
.OG Y e QN aVEG G b Ad aJ dG jdG @
.(LCG e %10) dG jJ @
.QLCd fOCG G ij CG Y ,dG MU Vj dG G H @
.a Y j c Y e d .. 5000 Fb L dG H @
`a` d e T ` f `L` Y U`G IO dGh I`a dGh Gh dGh ` dG e @
IQG dG OhMh hT V dPh dG IQGRh e Y Oeh e`G
.dhdG Xe fhJ
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dhdG Xe fhJ f H dG H OhM
SSCG JGdG e %50
IOdG
SSCG JGdG e %200
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SSCG JGdG e %200
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dhdG Xe fhJ Y Qj QGd k ah O
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23

2003 GjM ` IG `` G UC NdG jV dO

:jdG MG Y
Q``d k ``ah `j`d ``VG ``adG Q`LC Gh ``JGhdG Y ```jdG ``oJ
:```d```dG ``Gh

.. jdG QT

jdG
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120^000
480^000
1^530^000
4^830^000
13^830^000

120^000
360^000
1^050^000
3^300^000
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.. `JG`dG Q```T

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%4
%7
% 11
% 15
% 20

6^000^000 jd
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15^000^000 jd 6^000^001
30^000^000 jd 15^000^001
60^000^000 jd 30^000^001
120^000^000 jd 60^000^001
120^000^000
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`dG `dC G EG jdG Qh`jh ,Id `dC G hO `c e `LC G e j `jdG `M


.``jG `d`d `j
QLCGh JGhdG jV MG :(6) J e

OhCG hO e he .. 40^000^000 QGe j LCG Y jdG f c


?e HQ LhRh
VG dG LC G dH jh ../ 10^000^000 EG F dG j dG QG e j
:dG hG H QT KK Y Rj .. 30^000^000 jd
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120^000
360^000
1^050^000

1^530^000

jdG e
%2
%4
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6^000^000
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15^000^000
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jdG M

2003 GjM ` IG `` G UC NdG jV dO

24

FdG jdH UN Me

e CG ,dG dG Ie H kf QLCGh JGhdG N e FdG jdG oj @


.dG NBG b cJ GPEG dG cJ jQJ M hCG ,dG NBG M Y G AH jQJ
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.dG M jQJ e Gk QYG jdG
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jdG G HdG jW Y G ,IG G MU Y Ljh ,FdG jdG
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c e k ej ../25^000/ Qb e hG LCd FdG jdG Ojo @
.FdG Vh
G id j dG G Y FY jJ hO QLCGh JGhdG jV oJ @
jJ e EG j fCG CG .HQCG Y jd kVN kY JGP bdG Wjh
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Qb k jT k JGQ V`Jh ,QW QcdG IOY ee d :GDS


?QLCGh JGhdG jH j e QW QcdG Le g e .. 600^000
(kGT12 * dCG 600) .. 7^200^000 Qb k jS k JGQ VJ d :GL
g d dHh .. 7^500^000 ddGh d j dG fdG FdG jdG b hO CG
jdG J Y Lj fCG Z ,JGQ e YbG QW QcdG Y Lj jV e
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TCG 8 Ie QW QcdG id Y fCG CG 2002/5/1 Y TH b d CG :GL
:CG dG Ie M k f FdG jdG j dHh 2002 S N
.. 5^000^000 = 8 * 7^500^000
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25

2003 GjM ` IG `` G UC NdG jV dO

QLCGh JGhdG jH UN GOTQEG

gASG a qj jd AGLCGh dGh eH UN S e dG MU Y @


Gg j h .Y bdGh dG ITe jQJh Y fh gQLCGh JGhQ QGeh
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c .iNCG SDe k jCG j dG jd G Y j CG dG MU Y @
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jd Y jdG dG UCG ASCG a j S c e GjM hCG b ac JGOGjEG
.e c e b dG dG QGeh jhYh
eG ASCH j e k He QLCGh JGhdG Y jdG j CG Lj @
WdG hdG EG G jdG e ,d YaG jdGh QLCGh JGhdG h
.. /500^000/h .. /200^000/ H hGJ eGZ FW YLG d
Z g ,G J dG VG H ,W IOY J dG VG EG @
.QLCGh JGhdG jV e Ie
JOY f bdG e SQh
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k T k jJ ,bf V JOY J dG G IMdG EG j CG ,UG
jh ,(gOLh Y gZ eh IOdG eh XdG e CG) ac JVe j
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.ITe IQH dh ,dG MU jW Y QLCGh

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dG fQc - dG b e
d - hH ,20664290 
01 - 398234 
dass@finance.gov.lb :hdEG jdG
www.finance.gov.lb :ffEG be

2003 GjM ` IG `` G UC NdG jV dO

26

?`jQdG `FGdG IQGOEG bJ c :9


bdG Y
Y jJ h ,d dG jdG U bdG FGdG IQGOE j
.JdG JGe h jd ed aO dG QLCGh JGhdG
IMdG bJ ,QLCGh JGhdG Yh JYaeh NGe Y G jd dH
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;jd edG eG QLCG Y jdG Uh ,dG jdG U @
;jd ffb S OLh Y hCG OLh @
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YCG Y 2001 S jH G J GPEG fCG CG .d ddG dG GdG
dG GdG N hCG 2001 S N bJ FGdG IQGOE j ,2000 S
YHdG edG Qhe H bdG M IQGOEG J EGh ,2004 hCG 2003 ,2002 :ddG
.IYdG g dj FSG fb f OLh M EG (GS HQCG Qhe CG)
?dGh aVEG ddG
JYaeh NGe Y dG jJh G YGC IQGOEG bJ H
bdG Y Y j CG JdG JGe h QLCGh JGhdG Y jJh
:dM g
:(1) dG
e ,ffdG G V eeh U jQdG L CG FGdG IQGOE J GPEG
.jJ b Jh G e M EG bGG Y ,eRdG JdG GG

27

2003 GjM ` IG `` G UC NdG jV dO

:(2) dG
:dM dP Y f ,jdG jJ Lj e bGG Lh GPEG
dPh (YaG jdG b M e) k bf k jJ b b G c GPEG (1
HQ hCG QLCGh JGhdG jV ,HQCG jV) jdG GfCG e f CG Y
eGdG e ,J J L dH J EG bGG Y ,(dG
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.SH QTEG e e H dPh ,LJ M eGdG e LG
,QTEG J jQJ e jT e N dEG sG dG jJ G Y @
jQJ e Gk QYG g NCdG eGZ h .jdG NCJ eGZ dEG k ae
Y ,QLCGh JGhdG jV Y %3h HQCG jV Y %2 jdG e AfG
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T 1 b CG) ffdG G V 2002 S Y jJ qb U


e e jV .. dCG 200h ,MHQCG Y jV .. e e aOh (2003
jdG CG FGdG IQGOEG Lh ,bdG Y H .jd eG QLCGh JGhQ
L dH J a ,HM C N f dPh . e g MHQCG Y G
jdG e AfG jQJ e Ak GHG T c Y %2 eGZ e .. e H J J
.adG jQJ jdh (2003 T 1)

2003 GjM ` IG `` G UC NdG jV dO

28

(8) J e

gQbh MG dG jdG aOh MHQCG Y jdG qb q LJ N OL


H .e dG N aO dG QLCGh JGhdG Y j dh .. fe
j fCH FGdG IQGOEG HCG ,NdG jV bGe H b dG bdG Y
eGdG e .. dCG 200 H (VEG J L) qch QLCGh JGhdG jV Y
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.. /100^000/
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.adG jQJ jdh (2003 T 1 ) jdG e AfG jQJ e kAGHG J

29

2003 GjM ` IG `` G UC NdG jV dO

?dGh aVE G ddG Y G Vj c :10


CG T dG Y Vj CG ,FGdG IQGOEG QGH C N iCGQ M d j
.jd VG JGOQGh M hCG C G Gg J dG eRdG GG Rj
CG CG ,dG bj Y VhG dG Y G VGYG EG :eg Me
g Oj CG Y VGYG ZQ ffdG G V jdG jH e G
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?e jCG Vh ?jCG ?kVGYG G j c
:j CG jh ,kffb Y j e hCG G qbj AYSG H VGYG oj
;ebEG h fGYh JTh VG SG @
;QGeh (J hCG VEG) Y VG dG f @
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J jQJh bQ hCG ,jEG Ad Ik Te G dG IMdG EG VGYG j
N dPh ,SH QTEG e G jdH hCG ,dG IMdG b VGYG
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IQGOEG b e VGYG SGQO
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k Y e VGYG EG k M ,k S SCG bGh Z hCG
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2003 GjM ` IG `` G UC NdG jV dO

30

?VGYG GH dG IOYEG g
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EG dG dMGE ,gQG b J jQ J e jT e ,IQGOEG
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.SH QTEG e G jdG SGH hCG ,bJ Ad jQGOEG
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dG jdG H EG eCdG Oq n oj a ,G dd k FL G QGb AL GPEG @
.G Y jH QGdG b

31

2003 GjM ` IG `` G UC NdG jV dO

GOTQEG

,dG id G dG Xe WEH e d e hCG M T c @


YJ eeh Geh S e jd e L Y ,G H QdG feEG hOh
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.. /5^000^000/ h .. /1^000^000/ H hGJ
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.FGdG IQGOEG EG b e J S dG GGh jQdH
.jNBG e e Y UN hCG GOaEG W e C Rj @

2003 GjM ` IG `` G UC NdG jV dO

32

`G `gCH `cdG :11


11h 10 PdG

dG ITe Y jdG dG ITe jQJ e GT

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33

2003 GjM ` IG `` G UC NdG jV dO

IG G VhCG :(1) e
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36