President
Based on the Constitution

As approved by the People's Assembly at its meeting held on the date of 9-1-1436 A.H., 1-11-2014, my birth.

The following are issued:

Article 1

a/The holders of the real profits tax and its additions to the years 2012 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 to 31-12-2014.
b/The holders of consumer spending, tax holders and other direct financial fees and their additions to any of the years 2013 and prior to all benefits, sanctions and fines shall be exempted from all types if they pay the tax or fee for any of the years mentioned. So 31-12-2014.
c/Persons subject to provisions are exempted Act No. 60 /2004 and its amendments and those in charge of the real estate tax, which are covered by the provisions. Act No. 41/ 4 of 2005 and its amendments and those subject to the provisions of article 6 / Legislative Decree No. 51 /2006 Its amendments relating to tourism facilities are all fines and penalties for the years 2013 and earlier if they pay the tax until 31-12-2014.
(d) Those who have paid any of the taxes and fees referred to in paragraphs (a) and/(b) and (c) prior to this Act shall be exempted from interest, sanctions and outstanding fines.
(e) The benefits, sanctions and fines for those assigned to paragraphs/a /b/c/c/c/c are not received prior to the promulgation of this Act.

Article 2

The provisions of paragraphs 1 (a) and/(b) of Article I of this Law shall apply to:
a/Costs of real profits returned for 2012 and prior to which collection is placed after the promulgation of this Act.
b/Costs for 2013 and prior to the rest of the taxes and fees covered by the provisions of this Act, which are subject to collection after promulgation.
c/Costs achieved in accordance with the provisions of paragraphs (a) and/(b) of this article as of the date of 2.12014 to the purpose of this Act.
(d) A requirement to benefit from the exemption mentioned in paragraphs/a/b/c/c 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 in force.

Article 3

The penalties and penalties shall be exempted from the personal effects of personal effects obtained by the financial services in accordance with article 1, paragraph (c), of the Act on the collection of public funds, No. /341/1956, and its amendments, if the assets have been paid up to 31-12 2014.

Article 4

The provisions of this Act apply to fines resulting from the octopus and the fight against tax evasion based on provisions Act No. 25 /2003 Its amendments are made prior to the operation of this Law.

Article 5

The provisions of this Act not to benefit from the provisions of article 13/of Act No. 1/1-7-1981 and its amendments or the provisions of Article 19/of the Act do not benefit from the provisions of this law. Act No. /24/For 2003 and its amendments.

Article 6

The provisions of Legislative Decree No. 67/of 2013 and each text that are contrary to the provisions of this Act shall be terminated as of the date of promulgation.

Article 7

The Minister of Finance shall issue instructions to implement the provisions of this Act.

Article 8

This Act is published in the Official Journal and is considered effective from the date of its promulgation.
Damascus at 12-1-1436 A.H., 5-11-2014, my birthday.

President
Bashar al-Assad

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