Law Of 2004 On Income Tax On The Work Commitments And Contracting Services And Supplies With Public Contacts And Cooperative Joint Syrian And Foreign Companies Or To Their Advantage

Original Language Title: القانون 60 لعام 2004 حول ضريبة الدخل عن أعمال التعهدات والمقاولات والخدمات والتوريدات المنفذة مع جهات القطاع العام والمشترك والتعاوني السورية والشركات الأجنبية أو لصالحها

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Read the untranslated law here: http://parliament.gov.sy/arabic/index.php?node=201&nid=5230&RID=-1&Last=10058&First=0&CurrentPage=11&Vld=-1&Mode=&Service=-1&Loc1=&Key1=&SDate=&EDate=&Year=&Country=&Num=&Dep=-1&

Law of 2004 on income tax on the work commitments and contracting services and supplies with public contacts and cooperative joint Syrian and foreign companies or for the President of the Republic based on the Constitution and approved by the Assembly in its meeting dated/19-11-2004/HJ/30-12-2004/m.

 Issued: article/1/



A/excluding from the provisions governing income tax real earnings and salaries and wages provided for in law No 24/history/13-11-2003/natural and legal persons is governed by the Syrians and their equivalents for the income tax on the work commitments and contracting and executing supply and services with public sector and cooperative joint Syrian and foreign companies or for valid and meet the income tax and payroll tax and wage deduction and settled manner when performing taxable amounts b/determines the tax rate to be deducted for payments as follows  : 1% of the total value of food and feed business to meet income tax 2% of the total value of the work of other materials to meet income tax 3/% of total construction anf finishing project and realization of submitting articles and services together to meet income tax 1/% of total construction anf finishing project and realization of submitting articles and services together to meet the payroll tax wages 7/% of total business services for oil companies to meet income tax 3/% of total corporate services business Salary and wage tax encounter oil 5% of the value of the total other services work to meet income tax 2% of the total value of the work of other services meet the payroll tax and wages c/the above tax rates are not subject to any addition under laws in force article/2/consequential to those mentioned in paragraph a of article 1 of this law which are taxable payments to deduct this tax to the Treasury account and paid to the public Treasury funds during the first 15 days of the month That follows month perform those amounts article March unless those mentioned in the preceding article and the tax payment deducted during the specified duration or paid for incomplete, commit to unpaid tax in addition to the fine specified in article/107/Act/24/history/13-11-2003/article/4/excludes contracts subject to the provisions of article 1 of this law, the provisions of article/120/order number/date/24/13-11-2003/article/5/Add to the count in paragraph a of article 2 of the law No 24/history/13-11-2003/items: 34/transport projects and companies covered by the provisions of investment law number 10/in/1991/as amended and considers these separate unit commissioning not one mechanism and cost on the overall project activity, taking into account the exemptions provided for in the Act.

35/institutions of air and maritime transport article/6/modifies items/26/f/31/paragraph//article 2/Act/24/history/13-11-2003/counterattack as follows: 26/air and maritime services careers practitioners and its 31/professional/academic units 7/paragraph//article 16 of law No 24/history/13-11-2003/to read as follows: b/raise income tax on profits earned by corporations put their shares on IPO by at least 50/ Percent in the private and mixed sectors and headquarters in the Syrian Arabic Republic//about all its activities at the rate of 15 percent, including a contribution in support of sustainable development are excluded as well as for local administration, as income tax on profits earned by industrial corporations and limited liability corporations that exceed the value of the machines used for industrial work ls 5 million by current financial estimate and that its main or branch in Syrian Arabic Republic in private and common to all Activities at the rate of 1/25/% including contribution in support of sustainable development, except for adding local administration and may raise the amount stated by the President of the Council of Ministers article/8/

Amend paragraph/article/b/45/order number/date/24/13-11-2003/to read as follows: b/medical/surgical services subject and anesthesia, laboratory and radial/charged by doctors in hospitals for commissioning lump income tax either those employees or contractors on a full-time basis are subject to payroll tax assignment wages article/9/paragraph/article/b/61/Act/24/history/13-11-2003/to read  : B/determines the tax rate to be deducted for payments as follows: 3% of the total value of construction materials and work anf finishing project services together to meet income tax 1/% of total construction anf finishing project and realization of submitting articles and services together to meet the payroll tax wages 7/% of total business services for oil companies to meet income tax 3/% of total business services to oil companies meet the payroll tax and pay 5/% of the total value of the work of other services as well as Wages paid for films and investment devices, machines, patents, names, marks, and other industrial and commercial address to meet income tax 2% of the value of other services business group as well as wages paid investment films, devices, machines, patents, names, marks, and other industrial and commercial titles meet payroll tax article/10/modify dates to perform tax withheld contained articles/62/f/63/Act/24/history/13-11-2003-according to the article 2 of this law/article/11/paragraph//article/105/ Order number/date/24/13-11-2003/to read b/deposits in savings accounts at banks in the Syrian Arabic Republic article 12 do not apply the provisions of articles/1/f/9/of this law to contracts and contracting procedures taken by force of article 13 the Minister of finance to implement the provisions of this law article 14 this law shall be published in the Official Gazette, the provisions shall apply starting from 1/1-1-2005/Damascus/18-11-2004/HJ/30-12-2004/Greg.



President Bashar Al-Assad