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Law 41 Of 2005 Real Estate Sales Tax Law

Original Language Title: القانون 41 لعام 2005 قانون ضريبة البيوع العقارية

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Law No. 41 of 2005 Real Estate Tax Act


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Act No. 41/4 of 2005
Date-birth: 2005-12-26 History-Hjri: 1426-11-26
Published as: 2005-12-26
Section: A law.

Information on this Act:
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Law No. 41 of 2005
The Real Estate Tax Act

President
Based on the Constitution

As adopted by the People's Assembly at its meeting held on 19/11, 1426 A.H., (20/12/2005),
The following are issued:

Article/1 /

a/Excluexempt from provisions governing real profits income tax/real estate trade profits/prescribed By Act No. 24 (No. 24 /2003) It costs natural and legal persons, and those in their rule and non-Syrians, to pay an income tax on the real estate, whatever the status of the property sold.
b/The tax rate imposed on the real estate will be determined by a percentage of the estimated financial value that is set out in the records of the financial services, which are used as a basis for the sale of real estate and property taxes in accordance with a decree issued by the financial services, according to Mile.
1/Residential Real Estate ..
a/For real estate that has been commissioned in 1985 and prior to the adoption of the 25/percent of the estimated final financial value in the records of the financial services.
b/For real estate that has been commissioned in 1986/1986, and/or 15 per cent of the estimated final financial value and code in the records of the financial services.
2/Land ..
a/Land within certified regulatory schemes ..
1/For the estimated lands that have been commissioned in 1985 and before the estimated 30 % of the estimated financial value and the Code in the records of the financial services are adopted for the first year of the king, and this rate increases at a rate of 10 % per year, which has more than one percentage. An increase in the/100 % of the estimated financial value that is recorded in the records of the financial services and whatever the years of ownership.
2/As to the estimated lands that have been commissioned in 1986/1986, the percentage of the estimated financial value assessed and recorded in the financial services records for the first year of the property is adopted and increased at a rate of 10 per cent for each year in which they have more than one percentage. Increase in/100 % of the estimated financial value and code in the records of the financial services
Years of ownership.

Under article 3 of Legislative Decree 52 of 2006, the following were added:
-The tax in items 1, 2, paragraph (a) of article 1, paragraph (a), of Act No. 41 of 2005, on land within certified regulatory schemes, shall be reduced by a rate of 50 per cent if it is not allowed to be built upon.
-The tax in items 1, 2, paragraph (a) of article 1 (a) of Act No. 41 of 2005, on land within certified regulatory schemes, shall be reduced by a rate of 35 per cent if they are outside the cities of the provincial centres.

b/Land outside certified regulatory schemes ...
1/The Baal lands ..
a/For the territory estimated in 1985 and prior to the adoption of the ratio/10/percent of the estimated final financial value and the code in the records of the financial services
b/For the lands estimated in 1986/and subsequently the 7/7 % of the estimated final financial value in the records of the financial services shall be adopted.
2/Salki lands ...
a/For the land estimated in 1985/above, the estimated debit/15 % of the estimated financial value is recorded in the records of the financial services.
b/For land estimated in 1986, and beyond the proportion/10 per cent of the financial value that is deterministic, estimated and recorded in the records of the financial services.
3/Commercial real estate.
a/30 % of the estimated financial value assessed and codified in the records of the financial services when selling the property of commercial real estate for the practice of occupation, commercial, industrial and non-commercial, non-selling, full property/property rights and lease rights Real estate together/in areas where commercial real estate is not delivered in return for Rent/Frog.
b/In case of sale of the right of the neck to the real estate mentioned in paragraph (a) of this item, the percentage/30 % of the estimated financial value assessed and codified in the records of the financial services and 2/5 of the financial services shall be adopted.
(c) If the right of access to the immovable property mentioned in paragraph (a) of this item is sold, the ratio of 30/30 per cent of the estimated financial value, which is set out in the records of the financial services and in fact/3 (5), shall be adopted.
d/In case of sale of the property of the commercial property other than the neck/neck, use and lease/in areas where commercial real estate is delivered in exchange for rent/Frog/or the 30/per cent of the estimated financial value assessed and codified in the records of the financial services for sale of a right Ownership/neck and utilization/The provisions of Article/2 of this Act apply to the sale of the right to rent/rouge.

Article/2

Identifies the tax rate to be levied on the sale of the right to rent/rouge/to real estate prepared for the exercise of occupations, trades and other
Commercial and industrial from the cost of the income tax or income tax on real profits or other persons other than practitioners of the profession, according to Mile ...
a/The shops ..
The ratio of 30 per cent of the estimated financial value estimated and recorded in the records of the financial services shall be based on the first year of the appropriation and increased at the rate of 30/per cent for each year, which shall increase the ratio of excess to/600 per cent of the estimated financial value and the Code in respect of the financial value of the Tribunal. The records of the financial services and whatever the years of ownership.
b/Offices
The ratio of 25/percent of the estimated final financial value and the Code in the records of the financial services shall be based on the first year of the appropriation and the increase in the rate of 15 per cent for each year, which increases the percentage of excess to 300 per cent of the estimated financial value and the Code in respect of the financial value of the Tribunal. Financial services records, regardless of years of ownership.
c/Warehouse ..
The percentage of 20/per cent of the estimated financial value estimated and recorded in the records of the financial services shall be based on the first year of the appropriation and increased by the rate of 10/per cent for each year, which shall increase the ratio of excess to 200 per cent of the estimated financial value and the Code in respect of the financial value of the Tribunal. The records of the financial services and whatever the years of ownership.

Under Article 4 of the Legislative Decree 52 of 2006 Added the following:

" d. Industrial and service facilities: 15 per cent of the estimated final financial value and code in the records of the financial services for the first year of the property shall be adopted and increased by a rate of 10 per cent for each year in which the excess of 150 per cent of the financial value is not increased The estimated determinism and code in the records of the financial services and whatever the years of ownership. (Added by article 1 of Legislative Decree 52 of 2006).
Poultry and poultry: 10 per cent of the estimated financial value assessed and codified in the records of the financial services for the first year of the appropriation is approved and increased by 7 per cent for each year, with an increase of 100 per cent of the final financial value Estimated and codified in the records of the financial services and whatever the years of ownership ". (Added by article 1 of Legislative Decree 52 of 2006).

Under article 2 of Legislative Decree 52 of 2006, the following were added:
The holders are entitled to object to the tax under article 2 of Act No. 41 of 2005 and paragraphs d, which are added under article 1 of Legislative Decree No. 52 of 2006, within the period of 30 days following the date of receipt of the tax, in which the facts of the property are established on the one hand. The area, location and other considerations are accompanied by an insurance receipt of 5 percent of the tax, and this insurance is returned to the holders if it appears to be correct in his application or part of it. Otherwise, it becomes a notice that the objection does not stop the collection of the tax within the deadline set by Law No. 41. For 2005.

Under article 4 of Legislative Decree 52 of 2006, the following were added:
a. A special appeals committee shall be formed to examine the objections made to the taxes arising under article 2 of Act No. 41 of 2005 and article 1 of this Legislative Decree by decision of the Minister of Finance, as follows:
• The finance manager at the county center or district money manager on the spot and a key employee may be unloaded for that purpose as president.
• The experienced Finance Officer is a member.
• An expert selected from the list of experts accredited to the Ministry of Finance is a member.
b. The Committee, in paragraph 1 of this article, shall decide on the objections made to it within the statutory deadline and shall be entitled to reduce the tax of no more than 35 per cent in accordance with the following criteria:
a ... up to 20 percent for the area.
b. up to 10 percent for the site.
c. up to 5 percent for other considerations due to the Committee's estimation of sensory disclosure.
c. The Committee, referred to in paragraph (a) of this article, shall decide on the extent to which commercial real estate occurs in areas where real estate is received in return for the right to lease (Frog).
d. More than one appellate committee may be formed in each prefecture.
The Committee shall meet at the invitation of its President and whose decisions shall be valid only in the presence of all its members and that decisions shall be taken by a plurality of votes and its decisions are considered to be deterministic.

Article 3 /

a/Persons subject to the provisions of this Act shall be obliged to declare their sales within thirty days of the date of sale.
(b) Persons subject to the provisions of this Act shall pay their tax within thirty days of the date of submission of the statement mentioned in paragraph (a) of the preceding paragraph.

Article 4 /

(a) In violation of the provisions of paragraph (a) of article 3 of this Law, they are fined a fine of 10 per cent of the tax levied against them.
b/The provisions of article 107/of Law No. 4/(2003 /2003) Persons in conflict with the provisions of paragraph/b/of article 3 of this Law.

Article 5 /

The following cases are excluded from the provisions of this law ...
a/Monarchy and takeover of the public benefit or for real estate improvement/secondment between assets, branches and couples only
c/Public Buyout
d/Boomers of Charity
e/Biomas by diplomatic missions in Syria provided that reciprocity
and/offering the property as an in-kind share to contribute to the capital of the joint-stock companies whose shares are put to the public subscription in proportion.
No less than 50 % provided that the in-kind share of the shares corresponding to it shall not be disbursed within the following five years for the contribution in kind.

Article 6 /

It is forbidden for the book to be fair, the real estate of the real estate, and every party authorized to register real estate rights, to document or register any real estate right unless the owners of the relationship are acquitted by the relevant financial circles.

Article 7 /

Agenda items 15, 27, 29 and 32/of paragraph (a) of article 2/of Law No. 4/(2003) are deleted.

Article 8 /

Items 3/o/30/of paragraph/a/of Article 2/of Law No. 4/(2003) are amended to become the following ...
3/The joint-stock companies and companies with limited responsibility, regardless of their type and purpose, except for companies whose activity is limited to universities, schools, special institutes at all stages and kindergartens.
30/Foreign shipping offices.

Article 9 /

(a) Item 8/(a) of Article 4, paragraph (a) /of Law No. 4//(2003), shall be amended to read as follows:
Natural and legal persons who use air or sea transport and are required to grant exemption to non-Syrian persons shall be exempted from the condition of reciprocity.
(b) Article 4, paragraph (b) /of Act No. 4//(2003 /2003) is amended to read as follows:
Contrary to the provisions of article 1/of Act No. 42/5/5/1956, private hospitals covered by the provisions of the Act are subject to income tax, property and property tax rates, starting from the date of their investment.
(c) Paragraph/c of article 4 (c) of Act No. 4/(2003) should be deleted.

Article 10 /

Article 58 (of Act No. 4//(2003)) is amended to become the following form ... in the calculation of the verification and collection of income taxes, as well as the calculation of all its additions and fines, and other public bodies that return the Syrian pound to the nearest Syrian pound to the nearest Syrian pound.

Article 11

With the retention of the provisions of article 117/of Act No. 4//(2003 /2003), the proportions mentioned in articles 1 and 2 of this Act include additions to national defence, school fees, the municipal quota and contribution to support sustainable development other than the addition of local administration.

Article 12 /

In addition to paragraph (b) of article 7/of Law No. 4//3/1/Item 8 /
/8/Expenable expenses for non-net profits are expenses and personal expenses documented directly related to industrial action, and those expenses and expenses are determined by a decision of the Council of Ministers based on a proposal by the Minister of Finance.

Article 13 /

With the retention of provisions Law No. 25 /2003 / The Minister of Finance shall be entitled to take such measures as may be necessary to prevent the public treasury of the State of withholding payment from leaving the territory of the Syrian Arab Republic to determine the controls of the prohibition of departure by a decision to be issued.

Article/14

The tax rates contained in this law must be reviewed at the time of a new general assessment of real estate in Syria under a law or legislative decree.

Article 15

The provisions of articles 1/2 2/2/2, 65/and paragraph/d of Article 45/of Act No. 4/(2003) Effective date of this Act.

Article 16 /

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

Article 17

This Law is published in the Official Journal and its provisions are valid from 1-1-2006 over the years, the costs of 2006 and the following.
Damascus/26/11/1426/A.H. 26/2005


President

Bashar al-Assad

mz












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