2015 12 Law Exemption From Interest And Fees, Penalties And Fines To Tax Real Earnings
Original Language Title: القانون 12 لعام 2015 الإعفاء من الفوائد والرسوم والجزاءات والغرامات للمكلفين بضريبة الأرباح الحقيقية
Read the untranslated law here: http://parliament.gov.sy/arabic/index.php?node=201&nid=15265&RID=-1&Last=10058&First=0&CurrentPage=0&Vld=-1&Mode=&Service=-1&Loc1=&Key1=&SDate=&EDate=&Year=&Country=&Num=&Dep=-1&
2015 12 law exemption from interest and fees, penalties and fines to tax real earnings of the President based on the provisions of the Constitution, approved by Parliament at its meeting dated 6-10-1436 Hijri to Gregorian 22-7-2015.
Issued: article 1A. mandate-holders exempt income tax real earnings and addenda for the years 2013 and by all interest, penalties and fines of different types if paid tax for any of the listed years until 31-12-2015.
B.-holders exempt 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 paid tax or fee for any of the listed years until 31-12-2015.
C.-holders are exempt under the provisions of law No 60 of 2004 as amended and expensive real estate sales tax covered by the provisions of law No 41 of 2005 as amended and subject to the provisions of article 6 of Legislative Decree No 51/2006, as amended on the tourist facilities of all fines and penalties arising from the years 2014 and if paid tax for the very 31-12-2015.
Dr holders are exempt who paid any taxes and duties referred to in paragraphs/a/f/b/f/c/before this law benefits and sanctions and unpaid fines.
. Are benefits and sanctions and fines for those holders of paragraphs/a/f/b/f/c/paid before the promulgation of this law.
Article 2A. the provisions of paragraphs a and b of article 1 of this law: real earnings for the years 2012 and before you put the collection after the promulgation of this law.
2014 years and costs for the rest of the taxes and fees covered by the provisions of this law which put the collection after its release.
B to benefit from the exemption required. mentioned in paragraphs a and b of this article to pay the tax or fee is mentioned before the expiry of the year in which the tax is due or drawing and put the collection in accordance with the provisions in force.
Article 3 exempted from fines and penalties persons arising from them accounts receivable profile collected financial services in accordance with the provisions of paragraph c of article 1 of the law on public funds collection number 341, 1956, as amended if payment clearance certificate until 31-12-2015 article 4 the provisions of this law on fines resulting from fighting the query and combat tax evasion based on law No 25 of 2003 and amendments before the date of entry into force of this law.
Article 5 no payments of taxes earned on taxpayer who located their facilities in affected regions, to identify areas affected by a decision of the Minister of finance, for five years without interest, fines and penalties on quarterly premiums under conditions determined by the Minister of finance.
Article 6 repeals law number 30 of 2014 and every text is contrary to the provisions of this act as of the effective date.
Article 7 the Minister of Finance issued regulations to implement the provisions of this law.
Article 8 this Act shall be published in the Official Gazette.
Damascus in 10-10-1436 Hijri to Gregorian 26-7-2015.
President Bashar Al-Assad
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