Act 25 Of The 2003 Anti-Tax Evasion Law

Original Language Title: القانون 25 لعام 2003 قانون مكافحة التهرب الضريبي

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://parliament.gov.sy/arabic/index.php?node=201&nid=5385&RID=-1&Last=10058&First=0&CurrentPage=12&Vld=-1&Mode=&Service=-1&Loc1=&Key1=&SDate=&EDate=&Year=&Country=&Num=&Dep=-1&

Law 25 of 2003

Anti-tax evasion law


President of the Republic
based on the provisions of the Constitution and to the approved by the People's Assembly in its meeting held on 13-11-2003 m 18-9-1424h and issued the following:

First chapter definitions

Article 1:

It means the following expressions, wherever they appear in this minister: Minister of Finance of law. Directorate: Tax Enquiry Directorate at the Ministry of Finance. Director: Tax query manager. Section: Tax Enquiry department at the Directorate of fiscal conservatism. Head of Department: Head of the Tax Enquiry department at the Directorate of fiscal conservatism. Circle: Tax Enquiry Department at the Directorate of the region's capital. Head of the department: head of the tax department at the Directorate of query capital region. Factor: Tax Enquiry qualified and designate an official capacity in the area of ​​the query and the fight against tax evasion observer.

Article 2:

Intended to tax fraud in the application of this law:

A. Any act contrary to the provisions of tax laws or fees issued by the taxpayer or his representative or his representative or his assets and intent to evade the payment of taxes and financial charges in whole or in part through its financial circuits of restrictions or data or documents included contrary to fact or information hide it or deny it or not submitting the deadlines set by law except for force majeure or destruction before the deadline for that work or exercise is subject to the mandate without informing the financial circles or hide activity must show it.

B does not enter into the inclusion of a paragraph of this article charged with tax real profits registered in the financial services or fees in charge of estates in the event of failure to provide data in a timely manner only after warnings apply the provisions of this law.


Chapter II


Directorate functions and powers

Article 3:

A mission directorate combating tax evasion through the survey documented information on the financial situation of the taxpayers and the collection of data, information and documents for Mtarah taxes and fees and adjust the cases to evade them and the investigation of complaints and Alakhbarat related to tax evasion and investigate the most prominent methods of tax evasion and processed with the competent authorities and the preparation and implementation of plans to disseminate awareness between the tax charge.

B rules of procedure of the Ministry of Finance includes the rules and principles and actions to be taken to implement the tasks of workers and the duration and rehabilitation materials and training courses, according to the legal provisions in force.

C required for jobs and query functions work and the fight against tax evasion success in rehabilitation and behavioral training course prescribed by the minister enroll or waiver of the conditions for those in charge of the work in the Directorate.

Article 4:

A Director and heads of departments and heads of departments and all the personnel charged with the work enjoys the query and the fight against tax evasion and who shall be nominated by the Minister's decision in the judicial police in the application of this law.

B divides the workers referred to in paragraph (a) of this Article, the following oath: I swear by Almighty God that I do my job with honesty and integrity and to preserve the secret of the profession.


C is the right mentioned performance in front of the judge primitive in their work area.

Article 5:

Benefit mentioned in paragraph (a) of Article IV of the law of compensation nature of the work of 100 percent of the monthly wage lump in force on the issuance of Legislative Decree No. 7 of 1991 defines the rules and foundations granted by a decision of the minister. Chapter III monitoring and audit assets.

Article 6:

A enjoys working in the field of the query and the fight against tax evasion, the right of access to data, information and documents relating to the assignment of taxes and fees, taking into account the provisions of the Bank Secrecy.

B natural and juridical persons committed in both the private sector and the joint submission of data, tables and documents specified by the Minister of Finance's decision than with the annual tax statement which.

C is committed to the public sector, cooperative and common destinations including administrative nature, organizations and trade unions to provide data, information and documents required by all workers in the field of the query and the fight against tax evasion, which would help the financial circles in the work of public bodies.

D on the taxpayers of the private sector in their absence of data, information and documents put at the disposal of their convenience of their deputies or the responsible manager or their workers and bring it out when any request from the employees in the Directorate or divisions or departments.

Its not prejudice the obligation set forth in paragraph (a) of this Article, the execution of any further obligation to the financial circuits provided for in the tax laws and regulations in force.

And longer data streams, documents, and other information specified by a decision of the Minister referred to in paragraph (b) of this Article of the counter enumerated in Article 14 of the Uniform Code of documents for taxes on income in the application of the provisions of the said law.

Article 7:

It is a look at the data and information specified in Article 6 of this law by the employees at least two days during which the holders exercised their being audit during normal business hours and as quickly as possible without leading to a charge of obstruction of business.

B on workers query and the fight against tax evasion investigations to do their normal place of work management, for those who at the request of the Director or the Director of Finance to ensure the correct application of this law.

C when the workers in the field of the query and the fight against tax evasion carry out the functions set forth in paragraph (b) the former, consider the following:

1 to highlight the special cards issued by the Minister of Finance in charge of the nature and definition of their duties.

2 If the find working on documents, data or information, including account drawn from the reality of the computer records hidden from taxation, they should prove it under an official record stating the documents, data or information type and underwriting signing in charge and signed by or on behalf of the existence of the document. If rejection of the right of workers to confiscate them Moumi concealed papers, edited and linked to the minutes and they shall where appropriate, the use of members of the public powers.


3 If investigations or Alakhbarat indicated the presence of a document or documents in the non-places of habitual charge of the work of the management not be scrutinized only with permission from the Public Prosecution to inspect the place based on reasoned request by the Director or the Director of Finance and the workers in this case to highlight the authorized public prosecutor.

4 If a charge or persons exposed workers while carrying out their duties or prevent them from carrying out are organizing an official record of it. Chapter IV sanctions.

Article 8:

Contrary to the provisions of the tax and duty laws punishable violator in cases of tax evasion stipulated in Article II of this law by imprisonment for one month and fined 200 percent of the tax or annual fee for one year from commissioning or commissioning part replaced evasion according to the case and the penalty shall be doubled in case of repetition.

Article 9:

A longer tax evasion cases provided for in Article II of the law of crimes against the public trust punishable under the provisions of the Penal Code.

B move public lawsuit on slacker tax or fee, either a natural or legal person, including the apparent partner in the joint ventures.

C If slacker legal person are held on the criminal proceedings against him or his representatives or authorized signatories in accordance with the provisions of the Trade Act or special regulations according to the case. The members of the legal person jointly and severally liable with respect to any violation of the provisions of this law.

Article 10:

Referred to workers assigned to work the query and the fight against tax evasion and others who prove their investment secrets of the results of their work to their benefit or the benefit of others to the judiciary to take legal and disciplinary proceedings against them. Chapter V assets objection and reconciliation.

Article 11:

A - The directorate or department as the case with the seizure annexes refer to the competent Directorate of Finance under a memorandum of referral include objectionable feed.

B - The Department of imports or income, as the case in the financial departments of examining the papers and the data and information Ahtwaha control and take legal action in accordance with the provisions of the laws of taxes and fees during the period of up to one year from the date of receipt of the seizure report. In the event that the offense relating to income tax on profits for the current year, which regulate control of the violations were in the mentioned period can be extended to a maximum of two years.

C - shall be reported directorate or department according to the case, including ending the processing objectionable categorically As if to pay the fine stipulated in Article 8 of this law.

Article 12:

The directorate or department as the case may request the public to walk in moving the case on the basis of the information referred to procedures in accordance with the provisions of paragraph C of Article 11. In this case, the previous seizure against the violator of the provisions of this Act shall be referred to the public prosecutor.

Article 13:

The taxpayer is entitled to apply for reconciliation on the fine incurred by him and displays the demand for Reconciliation Commission for decision.

Article 14:

It is determined by the provisions of the reconciliation procedures and the formation of committees to reconcile the decision of the minister.

Article 15:


Is made reconciliation with slacker in charge of the tax or fee for commissioning part replaced evasion as follows:

1 pay 25% percent of the fine specified in this law if reconciliation before moving the general case.

2 pay 50% percent of the fine specified in this law if reconciliation after moving the general case.

3 pay 75% percent of the fine specified in this law if reconciliation after a court ruling is definitive.

Article 16:

The payment of the fine and interest on the tax achieved in accordance with the provisions of Article 15 of this law leads to the palm of the right of judicial prosecutions slacker unless it has been issued a court judgment entered in them. Various provisions.

Article 17:

A distribution of fines and forfeitures values ​​resulting from irregularities and cases of tax evasion, charges and amend paragraph (a) of Article 43 of Decree No. 1684 date 08.07.1977 shall be amended as follows:

70% percent to the Treasury. 10% percent of people who discover or tutor to Mtarah tax hidden in the absence and presence back their share to the Treasury. 10% percent of Massadran. 10% percent of workers in the Ministry of Finance.

To restrict the share of workers in the Ministry of Finance in a special account and appoint the beneficiaries of this share and define their shares, including the resolutions issued by the Minister of Finance.

Article 18:

The provisions of this law does not apply to all of the customs duties and stamp duty which remain subject to the provisions of its own laws.

Article 19:

All contrary provisions of this law repealed.

Article 20:

The Minister of Finance shall issue the executive instructions to the provisions of this law.

Article 21:

This law shall be published in the Official Gazette and shall come into force from the first year following the date of issuance.

Damascus on 23-9- 1424 AH corresponding 18-11-2003 L M



President Bashar al-Assad