President
Based on the Constitution
As adopted by the People's Assembly at its meeting held in 189-1424 A.H., 13-11-2003, the following is issued:

Chapter I Definitions

Article 1

The following terms are referred to as the Minister of Finance: Minister of Finance. Directorate: Directorate of Tax Query at the Ministry of Finance. Director: Tax Query Manager. Section: Tax Query Section of the Department of Fiscal Affairs. Section Chief: Head of the Tax Query Section of the Department of Fiscal Affairs. Chamber: Tax Query Service in the district capital. Head of Service: Head of the Tax Query Service in the district capital. factor: Qualified tax inquiry qualified and officially charged in the field of inquiry and fight against tax evasion.

Article 2

Tax evasion is intended in the application of this law:

Any act contrary to the provisions of tax or fee laws issued by, or representative of, or representative of, or representative of, assets and the intent to avoid payment of taxes and charges in whole or in part through the financial statements, statements or documents provided to the financial services that contain information contrary to the truth Concealment, concealment, denial or failure to submit by legally prescribed dates, except force majeure, or to destroy them in advance of schedule, or to practice subject matter without informing the financial services or hiding an activity that must be shown.

Paragraph A of this article shall not be covered by the real profits tax holders registered in the financial services or in charge of leaving fees in the event that statements are not submitted on the dates specified unless they are given notice of the application of the provisions of this Law.

Chapter II

Functions and powers of the Directorate

Article 3

The task of the Directorate to combat tax evasion by surveying the documented information about the financial conditions of the two holders, collecting data, information and documents on tax and fee levels, and controlling cases of evasion and investigating complaints and reports related to tax evasion and investigating the most prominent methods. Tax evasion and treatment with the competent authorities and preparation and implementation of plans to raise tax awareness among duty-bearers.

The Rules of Procedure of the Ministry of Finance include rules, rules and procedures to be taken to carry out the duties of workers and the duration and materials of their qualification and training courses in accordance with the legal provisions in force.

The work of the functions of the inquiry and the fight against tax evasion is required to be successful in a course of qualification and training that is determined by the Minister's decision to enter or exempt from them for those who work in the Directorate.

Article 4

The director, heads of departments, heads of departments and all officials charged with the work of the inquiry and the fight against tax evasion, and those who issue a decision to be nominated by the minister, enjoy the capacity of the judicial officer in the application of this law.

The workers referred to in paragraph A of this article swear to swear the following oath: I swear to God, I will do my job honestly and honestly, and keep the secret of the profession.

The right is performed in front of the primitive judge in their area of work.

Article 5

Those mentioned in article IV, paragraph a, of this Law, benefit from compensation for the work of 100 per cent of the paid monthly wage in force on the date of the promulgation of Legislative Decree No. 7 of 1991, which establishes the rules and grounds for granting it by decision of the Minister. Chapter 3 Control and audit assets.

Article 6:

Staff in the field of inquiry and control of tax evasion shall have access to data, information and documents relating to the assignment of taxes and fees, taking into account bank secrecy provisions.

Natural and legal persons in both the private and joint sectors are obliged to submit data, tables and documents to be determined by the Minister of Finance in a decision with the annual tax statement.

The public, cooperative and joint sectors, including public bodies of administrative nature, organizations and unions, are committed to providing all the data, information and documents required by the workers in the field of inquiry and the fight against tax evasion, which would help the financial services. In her work.

In the absence of the status of data, information and documents at the disposal of any of their deputies, the responsible manager or their staff members, the private sector officials shall, in their absence, highlight and highlight any request from the staff of the Directorate, sections or services of the Directorate.

The obligation provided for in paragraph 1 of this article shall not prejudice the implementation of any other obligation to the financial services provided by the laws and tax regulations in force.

The data, tables, documents, information and other information specified by decision of the Minister referred to in paragraph B of this article are considered as documents enumerated in article 14 of the Uniform Law on Income Taxes in the application of the provisions of the Act.

Article 7

The data and information specified in Article 6 of this Law shall be accessed by at least two factors during the days in which their work is exercised and scrutiny during normal working hours is carried out as soon as possible without hampering the work of the officials.

For those working in the field of inquiry and fighting tax evasion to carry out inquiries to ensure that the normal operation of the two holders is required at the request of the Director or the Director of Finance to ascertain the validity of the application of this law.

c When the officials in the field of inquiry and the fight against tax evasion perform the tasks set forth in the preceding paragraph, the following shall be taken into account:

1. Highlight their special cards issued by the Minister of Finance and the definition of the nature of their tasks.

2. If workers find documents, data or information, including accounts derived from the fact that the computer records are hidden from the tax commission, they have to prove it under an official record of the type of documents, data or information, appended to their signature and signature of the person in charge or on behalf of the person In the presence of the document, if the workers are refused the right to confiscate the hidden papers, to edit them and to link them to the record and, if necessary, they may use the personnel of the public forces.

3. If investigations or news reports are based on the existence of documents or documents other than the place of administration of the usual assigned work, only after the permission of the public prosecutor's office to inspect the premises is carried out on the basis of a reasoned request from the Director or the Director of Finance, and in this case, the prosecution's permission is brought to the attention of the prosecution. General.

4. An official record is organized by one of the officials or persons involved in carrying out their duties or preventing them from carrying out their duties. Chapter 4. Penalties.

Article 8

Contrary to the provisions of tax and fee laws, the offence is punishable in cases of tax evasion provided for in article II of this Law by a month of imprisonment and a fine of 200 % of the tax or annual fee for one year of assignment or part of the summons, as is the case and doubled. Penalty in case of repetition.

Article 9:

The cases of tax evasion provided for in article II of this Act are offences against public trust that are punishable under the provisions of the General Penal Code.

The move of public action against tax or tax evaders, whether it is a legal person or a natural person, including the apparent partner in the companies of the law.

(c) If the applicant is a legal person, the proceedings shall be instituted against him or his or her representatives or the Commissioners by signing in accordance with the provisions of the Trade Act or their own regulations as may be the case. Members of the legal person shall be considered to be liable for solidarity and solidarity in respect of any contravention of the provisions of this Act.

Article 10:

The workers in charge of the inquiry and the fight against tax evasion and others who are proven to invest the secrets of their work for their benefit or the benefit of others are referred to the judiciary for taking legal and disciplinary measures against them. Chapter 5. Assets of objection and reconciliation.

Article 11

a. The Directorate or the Section shall, as immediately, transmit the orderly seizure with its annexes to the competent Directorate of Finance under a referral note containing the summary of the offence.

b. The import or income section of the Finance Directorates shall examine the documents, data and information that they have contained and shall take legal action in accordance with the provisions of the tax and fee laws within a maximum of one year from the date of receipt of the exact record. In the event that the violation relates to income taxes on profits for the current year in which the seizure is regulated, the period can be extended to a maximum of two years.

c. Tós of the Directorate or of the Section as may be the case with the final treatment of the offence and whether the fine provided for in article 8 of this Law shall be paid.

Article 12:

The Directorate or the Section shall, as immediately, request the proceedings to proceed on the basis of the information transmitted to it in accordance with the provisions of article 11, paragraph c, and in this case the orderly right of violation of the provisions of this Act shall be referred to the Public Prosecutor's Office.

Article 13:

The applicant is entitled to apply for reconciliation on the penalty and submit the application to the Reconciliation Commission for a decision.

Article 14:

Reconciliation provisions and formation of conciliation committees shall be determined by decision of the Minister.

Article 15:

Reconciliation is carried out with the taxpayer of the tax or drawing on the part of the commission of evasion according to the following:

1 pay 25 % of the fine specified in this law if reconciliation takes place before proceeding with the public action.

2 pay 50 % of the fine specified in this law if reconciliation takes place after moving the public suit.

3 pay 75 % of the fine specified in this law if reconciliation is carried out after an uncut court judgment.

Article 16:

The payment of the fine and the tax achieved in accordance with the provisions of article 15 of this Law shall result in the judicial tracking of the evaders, unless a judicial judgement has been issued. Different provisions.

Article 17

The distribution of fines and the values of sources resulting from offences and cases of evasion of taxes and fees and amends article 43, paragraph 1, of Decree No. 1684, date 7-8-1977, to read as follows:

70 % for the vault.

10 % per cent for people who discover or lead to a hidden tax claim and in the absence of their share of the vault.

10 % for two resources.

10 % for employees in the Ministry of Finance.

The quota of employees of the Ministry of Finance shall be credited to a special account and the beneficiaries of this quota shall be appointed and their shares shall be determined by decisions issued by the Minister of Finance.

Article 18:

The provisions of this Law shall not apply to both customs duties and the drawing of a stamp where they remain subject to the provisions of their own laws.

Article 19:

All texts contrary to the provisions of this Act shall be repealed.

Article 20:

The Minister of Finance issues the executive instructions for the provisions of this Act.

Article 21:

This Act shall be published in the Official Journal and shall be considered effective from the first year following the date of its promulgation.

Damascus 2 3-9-1424 A.H., 18-11-2003

President
Bashar al-Assad

mz