Operational Instructions To Law Number 12 Of The Year 2015.

Original Language Title: التعليمات التنفيذية للقانون رقم 12 لعام 2015

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Read the untranslated law here: http://parliament.gov.sy/arabic/index.php?node=201&nid=16307&RID=-1&Last=10058&First=0&CurrentPage=0&Vld=-1&Mode=&Service=-1&Loc1=&Key1=&SDate=&EDate=&Year=&Country=&Num=&Dep=-1&

Operational instructions to law number 12 of the year 2015-Minister of Finance-according to the provisions of article 7 of law No 12/26-7-2015.

Issued: first: 1. under paragraph a of article 1 of law no (12) 26-7-2015 Committee exemption is granted income tax real earnings for the years 2013 and by all interest, penalties and fines of different types if you pay tax for any of the listed years until 31-12-2015.

 2. under paragraph b of article 1 of law no (12) 26-7-2015 has been granted an exemption for the Committee draw consumer spending and taxes and fees other direct financial and addenda belonging to any of the years 2014 and of all interest and penalties and fines of different types if you pay the tax or fee for any of the listed years until 31-12-2015. The following are not limited to some of these taxes and fees other direct financial: real estate rents tax walarsat-broken income tax-income tax payroll-tax capital rents-inheritances and bequests and donations-mandated non-residents and non-Syrians-Rai-livestock tax-televisions-arms possession permits fees-general security fees-overseas fees-draw out-draw vacuum and move and real estate registration-fee auto.

3. under paragraph/article/1/order number (12) 26-7-2015 has been granted an exemption for holders subject to the provisions of the law/60/2004 and its amendments and engaged in occupations (real estate sales-tourist facilities) of fines and penalties arising from the years 2014 and if paid tax until 31-12-2015. The following are tourist establishments covered by the provisions of this Act are:-international level hotels and excellent grades, first and second class international restaurants and excellent first and second by the Tourism Ministry 0-Megaupload all grades by the Ministry of tourism.

4. under paragraph d of article/1/order number (12) 26-7-2015 required real profits tax exempt years 2013 and pre and tourist facilities and real estate sales and other taxes and fees covered by the provisions of the interest and penalties and unpaid fines, incurred prior to the date of this law for years 2014 and if tax payments before or drawing until 31-12-2015 and under the above it in the event that any of the payment of tax or fee before the promulgation of this law without interest payments Sanctions and fines or penalties and fines and arranged just to charge or pay a portion of the tax or fee, interest and penalties remaining unpaid fines and benefit from the provisions of this law.

5. under paragraph//article/1/order number (12) 26-7-2015 the holders who have already and paid any taxes and duties referred to benefit from the exemption from interest and penalties and fines are unpaid interest or penalties or fines paid by its effective date, that text may exempt taxpayer benefits and penalties and fines for each assignment is shot until the deadlines listed and does not require payment of taxes and fees all at once. 

 Second: under paragraphs a and b//article 2/order number (12) 26-7-2015 the provisions of paragraph a and b/article 1 exemption on income tax costs real earnings for 2013 and 2014 costs years before and for the rest of the taxes and fees covered financial, which put the collection after the issuance of this law if none had been paid before the expiry of the year in which the tax is due or drawing and put the collection in accordance with the legal provisions in force.

 -The exemption does not include indirect taxes and charges (as a character-and customs-. Etc). 

Thirdly, under article 3 of law no (12) 26-7-2015 been chmil fines on personal property exemption provided for in article 3 of this law and other receivables mean profile all receivables collected financial circles due to performance of departments and public bodies of an administrative nature under the laws and regulations in force and set out in paragraph/article/1/General funds collection Act, including wages of State property if payment clearance certificate until 31-12-2015. 

 IV: under article 4 of law no (12) 26-7-2015 provisions on fines resulting from application of the provisions of law No 25/2003 and its amendments relating to query and combat tax evasion which the fines resulting from fighting tax evasion and unpaid until the entry into force of this law benefit from exemption if payment is made until 31-12-2015 as well as fines resulting from Eden: before the entry into force of the Organization Act and benefit from exemption if repaid in check for any of the years covered by its provisions. 

VA: on the basis of article 5 of this law: (a) Notwithstanding the provisions of regulations governing tax assets achieved is installment installment on taxpayers who Munch charged in affected areas for five years without interest and penalties and fines in accordance with the provisions of decision No/469/s and 30-7-2015. 

B-committees in the provinces, affected areas, comprising of: • Financial Manager. • Representative from conservative members. • A representative of the Federation of Chambers of industry and Commerce and the Federation of craftsmen. • Finance Officer of finances. 

C identify areas affected by a decision of the Minister of finance. 

Article vi: 6/number/order number (12) 26-7-2015 work terminated the provisions of law No 20/2014 and every text is contrary to the provisions of this act as of the effective date.

 Article VII: August Order number (12) 26-7-2015 this law is effective from the date of its publication in the Official Gazette, and was published in the Official Gazette no extension/30/29-7-2015 is thus effective date 29-7-2015.


Finance Minister Dr Ismail Ismail