Ministry of Finance, Lebanon

The Ministry of Finance of Lebanon is the government department tasked with formulating and implementing the country's fiscal policy. It prepares the annual state budget, detailing projected revenues and expenditures across all public sectors. The ministry oversees the collection of taxes, including income, corporate, and value‑added taxes, as well as the operation of customs authorities that regulate imports and exports. It manages the issuance and servicing of public debt, ensuring that borrowing aligns with macroeconomic stability objectives. Additionally, the ministry supervises the Treasury, which handles the disbursement of funds to government agencies and the monitoring of cash flows. Through its units, it also conducts economic analysis and provides advice to the Council of Ministers on financial matters. The ministry's mandate extends to the oversight of state‑owned enterprises and the enforcement of financial regulations that govern public procurement and accounting standards.

As a central fiscal authority, the Ministry of Finance holds a distinctive regulatory role within Lebanon's public administration, positioning it as the primary entity responsible for the integrity of the national financial system. Its competencies include budgetary planning, revenue forecasting, debt management, and the implementation of fiscal reforms aimed at improving transparency and accountability. The ministry's work is guided by Lebanese law and international best practices, and it coordinates with other governmental bodies, the Central Bank, and international financial institutions. The 2018 cyberespionage incident, in which attackers used DNSpionage malware to target Lebanese government entities including the Ministry of Finance, highlighted the importance of securing its information technology infrastructure. This event demonstrated that adversaries sought to exploit the ministry's digital assets to gain access to sensitive fiscal data, underscoring the need for robust cybersecurity measures in its operations. While the ministry's core functions remain rooted in economic governance, the incident also reflects its integration into the broader digital landscape of state services.