President

Based on the Constitution

As approved by the People's Assembly at its meeting held on the date of 6-10-1436 A.H., July 22, 2015, my birth. .

exports the following :

Article 1

a. The real income tax holders and their additions to the years 2013 and prior to all benefits, penalties and fines shall be exempted from all types if they pay the tax return for any of the years mentioned up until 31-12-2015. .

b. The holders of consumer spending, tax holders and other direct financial fees and their additions to any of the years 2014 and prior to all benefits, penalties and fines shall be exempted from all types if they pay the tax or fee for any of the years mentioned. So 31-12-2015. .

c. Persons subject to provisions are exempted Law No. 60 of 2004 and its amendments and those in charge of the real estate tax, which are covered by the provisions. Law No. 41 of 2005 and its amendments and those subject to the provisions of article 6 / Legislative Decree No. 51 of 2006 and its amendments relating to tourism facilities from all fines and penalties for the years 2014 and before, if they pay the tax, to 31-12-2015. .

Dr. The holders who have paid any of the taxes and fees referred to in paragraphs/a/b/c/c prior to this Act are exempt from interest, sanctions and outstanding fines .

e. The benefits, sanctions and fines for those assigned to paragraphs/a/and / b//c/Outstanding prior to promulgation of this Act .

Article 2

a. The provisions of paragraphs 1 (a) and/(b) of Article I of this Law shall apply to :

1. Real dividend costs for 2012 and prior to which collection is placed after the promulgation of this Act .
2. costs for 2014 and prior to the rest of the taxes and fees covered by the provisions of this Act, which are put in place after promulgation .

b. A requirement to benefit from the exemption mentioned in paragraphs (a) and/(b) of this article is to pay the tax or fee mentioned before the expiration of the year in which the tax or fee is due and collection is in accordance with the special texts of the window .

Article 3

shall be exempted from fines and penalties by persons of personal effects obtained by the financial services in accordance with article 1, paragraph c, of the Public Funds Act No. 341 of 1956 and its amendments, if the assets are paid up to 31.12-2015.

Article 4

The provisions of this Act apply to fines resulting from the octopus and the fight against tax evasion based on provisions Law No. 25 of 2003 and its amendments to the organization before the effective date of this Act .

Article 5

Taxes are paid to the officials whose installations are located in the affected areas, with the affected areas determined by a decision of the Minister of Finance, for a period of five years without benefits, fines and penalties on quarterly installments, within conditions determined by the decision of the Minister of Finance .

Article 6

Canccanceled. Law No. 30 of 2014 Each text is contrary to the provisions of this Act as of the date of its entry into force .

Article 7

Minister of Finance Operational instructions To implement the provisions of this Act .

Article 8

This law is published in the Official Journal. .

Damascus in 10-10-1436 My run is 26-7-2015, my birthday. .

President

Bashar al-Assad

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