-Minister of Finance -- based on the provisions of article No. 7 of Act No. 12 /126-06-2015.

exports the following :

First:

1. Under article 1, paragraph (a), of Act No. 12 of 26.07.2015, an exemption has been granted to holders of real profits for 2013 and prior to all benefits, sanctions and fines of all types if the tax returned for any of the years in question has been paid until 31-12-2015.

2. Under article 1, paragraph (b), of Act No. 12 of 26.07.2015, an exemption has been granted to the holders of consumer spending, taxes and other direct financial fees and their additions to any of the years 2014 and prior to all benefits, sanctions and fines of all types If you pay tax or fee for any of the years mentioned up to 31-12-2015. For example, we include, but not limited to, some of these taxes and other direct financial fees: property rent tax, fixed income tax -- payroll income tax and wages -- capital gains in circulation -- fees, commandments and donations -- non-commissioned Resident and non-Syrian people-irrigation fees-cattle tax-fees for television sets-fees for possession of weapons-public security fees-expatriate fees-exit fee-vacuum fee, transition and real estate registration-auto charges.

3. Under article 1, paragraph (c) /12 of Act No. 26.07.2015, an exemption has been granted to those who are subject to the provisions of Law 60 /2004 and its amendments and those who practice occupations (real estate-tourism facilities) of the fines and penalties resulting from them for the years 2014 and before if they paid the tax until 31-12-2015. The following are the tourist facilities covered by the provisions of this law: - Hotels from international level, excellent grades, first and second, international class restaurants, excellent, first and second, according to the Ministry of Tourism, the Ministry of Tourism, which is from all grades according to the classification of the Ministry of Tourism. Tourism.

4. Under article 1, paragraph (d), of Act No. 12 of 26.07.2015, holders of real profits tax for 2013, before, tourist establishments, real estate and other taxes and fees covered by its provisions are exempt from interest, penalties and unpaid fines Prior to the date of the promulgation of this Act for the years 2014 and before the payment of tax or fee to 31-12-2015, and from the above mentioned, in the event that any of those charged with paying tax or painting prior to the issuance of this law without payment of interest, penalties and fines, or the benefits of Sanctions and fines only for the holder or for payment of part of the tax or fee, the interest, sanctions and the remaining fines Unpaid benefits are made from the provisions of this Act.

5. Under article 1, paragraph (e), of Act No. 12 of 26-7.2015, those who have already paid and paid any of the taxes and fees referred to it benefit from exemption from interest, penalties and unpaid fines and do not respond to interest, penalties or fines paid. Before the date of its operation,

It is indicated that the text has been exempted from interest, sanctions and penalties, each of which is paid up to the deadlines and does not require the payment of all taxes and fees at all.

II : Under article 2, paragraphs A and b/of article 2 of Act No. 26.06.2015, the provisions of paragraph (a) and (b) of article I apply the exemption to the cost of the real profits income tax for 2013 and before and for the costs of 2014 and before for the rest of taxes and fees The financial included in which the collection is placed after the issuance of this law if any of them are paid before the expiration of the year in which the tax or fee is due and the collection position is put in accordance with the legal texts in force.

-The exemption does not include taxes and indirect charges (stamp duty-customs, etc.).

III : Under article 3 of Act No. 12 of 26-7-2015, fines for personal sins have been fined for the exemption provided for in article 3 of this law and personal effects are intended for all financial and performance services of departments and public bodies. The administrative nature of the laws and regulations that are in force and provided for in article 1, paragraph (c), of the law on the collection of public funds, including the remuneration of the State property, if the assets have been paid up to 31-12-2015.

IV : Under article 4 of Act No. 12 of 26-7-2015, its provisions are applicable to fines resulting from the application of the provisions of Law No. 25 /2003 and its amendments relating to the query and the fight against tax evasion, according to which the fines resulting from the tax evasion are realized and unpaid The purpose of this Act is to benefit from the exemption if it is paid up to 31-12-2015, as well as the fines resulting from the orderly octopus prior to the operation of this law and which do not benefit from the exemption if it is reimbursed in the year of verification for any of the years covered by its provisions.

V : Article V of this Law:

a. An exception to the provisions of the regulations governing the assets of installers in affected areas for a period of five years without benefits, sanctions and fines, in accordance with decision No. /469/ s. date 30-7-2015.

b. The committees in the governorates, whose task is to identify the affected areas, form this committee of the Director of Finance as President. • A representative of the county member. • A representative of the Federation of Chambers of Industry and Commerce and the Union of Artisans. • Finance Officer from the Directorate of Finance Rapporteur.

c. The affected areas are determined by a decision issued by the Minister of Finance.

VI : Under article 6 of Act No. 12 of Act No. 26.07.2015, the provisions of Act No. 20 /20 of 2014 have been terminated and every provision is in breach of the provisions of this Act as of the date of its entry into force.

VII : In accordance with Article 8 of Law No. 12 of 26-7.2015, this law shall be considered effective as of the date of its publication in the Official Gazette.

It was published in the Official Gazette of the Supplement No. 30 /30 - 29-2015 and is therefore considered to be effective 29-7-2015.

Minister of Finance

Dr. Ismail Ismail

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