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Law 24, 2003 Income Tax Act

Original Language Title: القانون 24 لعام 2003 قانون ضريبة الدخل

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Act No. 24 of 2003 Income Tax Act


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Act No. 4 of 2003
Date-birth: 2003-11-13 History-Hjri: 1424-09-18
Published as: 2003-11-13
Section: A law.

Information on this Act:
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Law No. 24 of 2003
Income Tax Act

President

On the basis of the provisions of the Constitution, and as approved by the People's Assembly at its meeting held on 2/9/1424 A.H., 28/10/2003, the following are issued:

Article 1

A income tax dealing with:

a. Net profits resulting from the practice of industrial, commercial and non-commercial trades and trades defined in sections I and II of this Law.

b. Amounts paid to natural or legal persons who are not resident in compensation for services they have performed in the Syrian Arab Republic are set out in section III of this Law.

C) Salaries and wages.

d - The proceeds of capital traded.

Section I

Profit tax, industrial, commercial and non-commercial

Real Profit Class

Chapter I

taxable persons

Article 2

a. The tax-holders charge their statement for their profits arising from the practice of occupation, industrial, commercial, non-commercial and other business, although it is a model. Other income sources not subject to other income tax or property rent tax and reps:

1. Public sector institutions, companies and enterprises of different types.

2. Financial institutions, including banks, banking, insurance and reinsurance companies, and savings institutions.

3. Contribution companies and companies with limited liability whatever their type and purpose.

4. The commercial and industrial establishments of enterprises outside the Syrian Arab Republic and the commercial and industrial facilities affiliated to them are affiliated with institutions outside the Syrian Arab Republic.

5. Commercial and industrial facilities with at least one branch other than the administrative unit in which they operate.

6. Import and export dealers and wholesalers Mediators are commissions other than ordinary brokers and a half-sentence trader is a wholesale trader if the bulk seller is most likely to be effective.

7. National and foreign laboratory agents and representative agencies of foreign and national facilities and companies.

8. The built and unbuilt real estate trade and the business of pledges.

9. Customs faithful.

10. Gas selling stations and burning materials.

11. Selling medical kits, clinics, and bakeries.

12. Manufacturing parameter Drugs, chemicals, perfumes and cosmetics.

13. The alcohol-making coefficient.

14. industrial plants not enumerated in the preceding paragraphs if they exceed total The value of the facilities and machinery used for industrial work purposes 2 million Syrian pounds under the The effective estimate of the tax on real estate rents.

15. Private hospitals.

16. Role The cinema is of the first class according to the classification of financial circles to meet the tax of clubs and the role of hotels from the international level, the excellent grades, the first and the second, and restaurants from excellent grades, first and second, according to the Ministry of Tourism classification.

17. Artisartistic production (films) Cinema, television series, propaganda movies and the like.

18. Imported and local technical production distributors.

19. Mulla is one of the excellent and first categories, according to its classification from Before the Ministry of Tourism.

20. Amusement park investors, public scenes, and team investors Sports and circus reviews.

21. International tourist dormitory facilities The excellent grades, the first and the second, and the following are the restaurants, chalet, casinos, casinos, independent sea pools from the international level, excellent grades and the first.

22. Tourist offices.

23. Audit offices and legal accountants.

24. Offices of financial and economic studies.

25. Financial and accounting consultations.

26. Practitioners of profession of maritime services and supply of ships and ships.

27. Travel offices that use tourist bowling cars.

28. The profession of renting and rerenting industrial, commercial, craft and professional facilities or some of their assets.

29. The facilities of the cows and the healer.

30. Cargo transport offices.

31. Major university professional units.

32. Universities, schools, institutes of all stages and kindergartens.

33. Every expensive person decides to charge him with the tax on real profits according to the rulings. It is contained in this law.

b. Hump-income tax holders are entitled to request that they be subject to assignment on the basis of real profits and are accepted by a decision of the Minister of Finance.

C) The Minister of Finance is entitled, by decision, to remove certain occupations or certain taxable income tax holders and to bring them in charge of tax on real profits.

d - The decision referred to in paragraphs B shall apply, starting from the first year following the year in which the resolution was issued, published and broadcast on various public dissemination methods.

e If the charge is exercised more than the effectiveness of each income tax assignment category (lump income, real profits), its annual profits must be collected from the sum of its activities and assigned to it ascending the category of tax, in which the designated holder is required to maintain the established restrictions of the higher category.

Article 3

The tax on the profits of natural and legal persons resulting from their work in the Syrian Arab Republic shall be taxed at the place of employment on the date of 1 January commission, and if the holder has more than one branch, the tax in the main centre for the profits of all branches Her accounts and works were unified or independent. And if the main center is a reality outside the Syrian territory, the tax is put on all profits. The branches in the Syrian Arab Republic are located in the centre of the branch in the Syrian capital or at the centre of the wider branch.

Article 4

a. Tax exemption:

1. Cooperative consumption and investment associations whose work is limited to the collection of mutual requests Distribution of materials, quotals and cargo required in their warehouses.

2. Investors Agricultural farmers who collect and sell crops and production produced by land they own or They invest them and this exemption also addresses the animals that sponsor or raise them or They feed them in those lands.

3. Agricultural cooperative societies whose work is limited to receiving, converting and selling their subscribers. This exemption only addresses business. Usually in agricultural investment, which is not taxable if it is exercised (within the same conditions) by the members of the association.

4. Agricultural cooperative societies to purchase and invest agricultural machinery and tools in the member lands and do not address the profits resulting from the investment of machinery and tools other than the land invested by the members.

5. People who practice one of the following works: copywriting, playing, painting, painting by hand, sculpting the statues.

6. The nurseries.

7. Institutes and the role of institutions with special needs.

8. 75 percent of annual net profits of air and shipping activity. The granting of such exemption to non-Syrian persons is required to provide a condition of reciprocity.

9. 50 percent of the net annual profits of the bovaries and tadden facilities only.

b. Contrary to article 1 of Law no. 242, 03/5/1956 The special hospitals covered by the provisions of the law are mandated to tax income taxes and the property and property tax (proceeds) tax, two years after the start of their investment.

C) The tax assignment provided for in paragraph B of this article shall take effect from the first year following the date of This Act has entered into force for the private sector that went on the date of commencement of its investment The date of entry into force of this Act is two years, and private hospitals, which did not spend two years on the date of entry into force of this Act, shall complete the remaining period of the exemption.

Chapter II

Mandate

Article 5

a. The tax is presented on the basis of the net profit achieved during the business year and calculates the year from 1 January to 31 December.

b. The business year for income tax assignment is the year of assignment.

C) By decision of the Minister of Finance, the commencement of the year of assignment may be considered as of 1 January if the nature of the work of the enterprise or the person in charge justifies it and in this case A statement of profits achieved during the period starting 1 January of the year in which the year of assignment was rotated until the start of the new year is required by the facility or in charge, and the tax on such profits is due within 30 years. Day from the start of the new assignment year.

d - Amend the dates, duration and payment of statements The tax provided for in article 13 of this Law in conformity with the new year of assignment.

Article 6

a. Each tasked with holding regular and complete accounting controls shows its true results.

b. The Minister of Finance may issue a decision setting out the accounting rules adopted to determine the net results.

Article 7

a. The net profit consists of the total gross revenue of the work of the holder subject to this tax of different types after the To be determined by the burdens and expenses required by the exercise of such acts or of the type Work.

b. The burden and expenses that are realizable involve, but are not limited to, As follows:

1. Rent allowances for the operation or value of shops (if they are the property of the holder) on the basis of allowances or values based on the introduction of the property rent tax.

2. Salaries, wages and incentives paid to users and workers rather than their services.

3. Paid for the employer's share of social insurance.

4. Allocated the savers to pay for dismissal, severance pay or emergency compensation in accordance with For labor law.

5. Generally accepted consumption according to the established technical rules In every kind of industry, trade, occupation, and trades, except for real estate consumption, as well as allocations that represent a real and specific burden.

6. Taxes and charges The Syrian Arab Republic is on charge and paid during the year in which the profits were achieved except for the net profit tax imposed under this section.

7. One of the expenses that can be downloaded from the non-net profits of contributions paid by the holders of official or private official records is officially recognized as beneficial, provided that the donor and donor agencies have access to regular restrictions and books accepted by the Chambers income tax and not exceed 3 percent of net profits.

C) Not all or some of the reserve amounts that have been allocated to them or are not attributable to their subsequent retention in a subsequent year are added to the year's profits.

Article 8

Undegradable burdens and expenses include, in particular, the following:

a. Capital expenditures that increase the value of fixed assets.

b. Personal expenditures or amounts calculated by the employer or his business partner for the administration of work.

C) Amounts To be counted by the partners of the company of solidarity or responsible partners without limit in the companies of the recommendation Simple fare for them about running work.

Article 9

Insurance, reinsurance, savings and capital raising institutions are taxed on the total net income, which consists of net profits from their various activities and investments.

Article 10

No! Accepts the accounts of natural or legal persons whose status is in the country Foreign companies within the borders of the Syrian Arab Republic are subject to net profits tax, unless these accounts directly demonstrate the realized profits arising from the exercise of those accounts. Business. Otherwise, the profits are defined in a manner that is indepce for the results of the work of similar institutions or professions.

Article 11

Institutions affiliated to institutions outside the Syrian Arab Republic and institutions affiliated to them are outside the Republic The Syrian Arab Republic, which transfers its profits indirectly to those institutions outside the Syrian Arab Republic, either increases the prices of purchase or sale, or by decreasing them or by any other means that is taxed after the profits are entered into the results of their accounts.

In case you don't ... Explicit elements enabling the corrections to be made in the preceding paragraph verification Costs in the manner of indepce with similar enterprises that are normally invested.

Article 12

If a deficit occurred in one year, it could be considered a burden of the year. Next, download it from the profit this year, and if this profit doesn't stop to cover The entire deficit puts the rest of the profits that come true during the second year following a year. Deficit occurs and if something also remains, it can be transferred to the third year and so on to the fifth year following the year of the deficit.

Article 13

a. The holders have to submit to the financial services a written statement of the results of their net work from profit or loss During the previous year, as follows:

1. Until 30 June of each year for contributing companies with limited liability, public institutions, public companies and public facilities.

2. Until 30 April each year for other officials.

The Minister of Finance may in exceptional cases be estimated to grant an additional period of time not exceeding sixty days.

In the case of a disability, a statement shall be made in the amount of the terms and conditions.

b. The Minister of Finance issues the tax statement form provided for in the preceding paragraph and the annexes thereto.

Article 14

a. The holders shall provide with the statement a picture of each operating account (for industrial enterprises), the trading account, the calculation of profits and losses, a budget picture and a schedule of amounts taken from profits in the name of consumption, together with the statement of such consumption in detail.

b. The holders are not Industrial and commercial professionals (in the absence of a budget or account of their profits and losses) to provide proof for their statement of a table containing the total of their original imports Net and all expenses related to their profession, downgrade and their net profit during the previous year, and writing from the professionals and trades under secret Vocabulary received and paid and dates received and paid.

C) All documents, inventories, arrest and exchange documents, purchase and sale invoices and, in general, all documents that would validate their data, documents and limitations derived from computer records would be reflected in the financial services. As for for holders who organize their accounting entries using that tool.

d - They must pay to the Treasury within 30 days following the expiry date of the statement. The dispossessed in Article 13 of this Law is the tax of authorized profits In the statement the amounts paid under this Article are calculated from the tax origin approved by the competent tax committees.

e The financial services may require that, during the year of the exercise of business, the performance of an advance tax be issued by the financial services as the matter of commission after the decisions of the tax committees and the acquisition of the mandate are strictly mandated. Rules and controls are governed by the application of this paragraph and the basis for the calculation of the advance by decision of the Minister of Finance.

Article 15

If the holders are to liquidate all or part of their institutions, or give them to others or to let them go with them. However, the tax for profits that have not yet been charged to the tax is immediately put forward to the liquassians, disserftable or integrated into the tax.

Mandate based on net profit As indicated in Articles 5, 7, 8, 9, 10, 11 and 12, located between the last day of the previous assignment and the day the waiver became or Liquidation.

They shall submit a statement to the financial services within thirty days from the date of liquidation or waiver, and shall, during the same period, comply with the duties provided for in articles 1 3 and 14 and also indicate the identity and address of each of the condescending or recipient in the case of the financial services. Waiver to third.

The costs involved in the tapes in this article are immediately complete.

Chapter III

Tax rates, verification and accrual

Article 16

a. The tax on net profits. According to the following lineage, including national defense additions, school fees, the municipal quota and contribution to the war effort other than the local administration:

1. 10 percent on profit part The net effect is between the minimum standard and up to 200,000 Syrian pounds.

2. 15 percent on The net profit part that exceeds 200,000 Syrian pounds and up to 400,000 Syrian pounds.

3. 20 percent on the net profit part, which exceeds 400,000 Syrian pounds and up to 700000 liras Syria.

4. 23 percent on the net profit part that exceeds 7000000 Syrian pounds and up to 100000 Syrian pounds.

5. 26 percent of the net profit part that exceeds 100000 Syrian pounds and up to 200,000 Syrian pounds.

6. 29 per cent of the net profit segment that exceeds 2000000 Syrian pound and up to 3000000 Syrian pounds.

7. 35 percent of the net profit segment that exceeds 3 million Syrian pounds.

b. Income tax on net profits that are achieved by contributing companies that put their shares on the IPO at a rate not less. For 50 per cent in the private and joint sectors, whose main centre in the Syrian Arab Republic is for all its activities at a rate of 20 per cent, including contributing to the war effort, excluding the addition of the local administration, as well as the income tax on profits. Net achieved by industrial joint-stock companies and responsible industrial companies The limited amount of machines used for industrial action exceeds 5 million Syrian pound, according to the financial estimate adopted in meeting the property proceeds tax, which is the main centre of the Syrian Arab Republic in the private and joint sectors for all its activities. At a rate of 25 percent, including contributing to the war effort, other than adding local administration. The amount may be raised by decision of the Council of Ministers.

C) The tax rates established by article 16 of this Law and the minimum set prescribed in article 20 shall apply to the costs of the work of the year of operation of this Law and beyond. As for the holders Those who have adjusted their years of assignment on a seasonal basis apply to them the rates for profit. The work of the seasonal year commencing within the year of this Law and beyond.

Rule 17

a. to the holders of Article 2 of this Law The annual earnings data provided for in Articles 13, 14, 15 and 23 of this Act are certified by a chartered accountant who is a licensed non-employee of the Ministry of Finance.

b. Under the decision of the Minister of Finance, the prosecution of the legal accountants referred to in the preceding paragraph, which proves that they have adopted data or submitted reports or certificates in a way that is not in conformity with the customary accounting rules and is aware of that with the aim of tax evasion.

C) If the holder submitted unapproved statements In accordance with the provisions of paragraph 1 of this article, a notice of compliance, if not complied with within 30 days of the date of notification of the notice, shall not comply with the unapproved statement and shall be added to the tax of a fine of not adopting the statement of 10 per cent and reducing this fine to 5 per cent If the designated holder complies within the deadline.

Rule 18

With consideration. Provisions of former Article 17:

a.

1- If the taxpayer does not submit within the deadline prescribed by articles 13, 15 and 23, he shall be informed of compliance with the provisions of the law. If he does not comply within fifteen days of the date of the notification of the said warning, shall be added to the tax liable to a fine of 20. % of non-submission The statement shall be reduced to 10 per cent if the designate complies with the warning or submits the statement after the legal period prior to the notification of the notice.

2- If the holder does not highlight the accounting restrictions provided for in article 6 of this Law or refuse to submit documents and documents provided for In articles 14, 15 and 23 of the Code, a warning of compliance with the provisions of the law has not been complied with within 15 days from the date of notification of the said warning that compliance with a letter of pace recorded by the financial services within the time limit would be demonstrated by its willingness to highlight the restrictions. The financial services value their profits directly according to their activities, activities and other information available to the financial circles, not less than twice the highest annual number of profits assigned to them in the last five years. In this case, the charge is fined a fine of 50 % of the tax. The Rapporteur for the year of assignment and the application of this paragraph shall not be dependent on a charge, which was mainly limited to the highest annual number of profits.

b. If the taxpayer submitted his earnings statement on his legal date and highlighted the accounting restrictions before him with other documents and documents, and the financial services proved that they would not cover some of the activities of the designated official, and they are fined in this case a fine equal to the tax teams resulting from them. muffled profit and this penalty replaces the interest specified by paragraph (b) of article 31 of this Law.

C) If the person in charge submitted the statement of profits within the legal time and most prominent of the accounting restrictions filed by him with the supporting documents and documents supporting them, and the financial services accepted them as a basis in principle or merely modified some of their results, he would be charged with the tax according to the cut decision. By the competent tax committees, subject to legal interest in accordance with the provisions of paragraph (b) of article 31 of this Law if the amendment is established to increase the assignment and the excess amount shall be returned without the benefit of the holder if the amendment is established as a lack of commission.

Rule 19

a. In addition to the fines provided for in the paragraph of the preceding article, each of the most senior officials in support of his statement issued accounting books which included information that proved not to be correct and used to be organized by methods to evade tax, both or some, to be referred to the judiciary by decision of a minister. Financial is punishable by imprisonment for one month and is denied export and import holidays and is frozen in chambers of commerce, industry and agriculture for a period of one year following the acquisition of the degree of determinism.

b. The penalty provided for in this article shall be doubled if the offence is repeated.

Rule 20

a. The net annual gain amounts to a minimum of 50,000 Syrian pounds as a minimum tax rate if the person in charge is a normal person and this limit is reduced by the duration of the assignment that is less than a year.

b. He benefits from downloading the minimum exempt from tax, every partner in the company of solidarity and every partner. An official without a limit in the recommendation company and a single partner benefits from this download only once if it is a partner in more than one company.

C) The download provided for in paragraph (a) of this article depends on the holder of the duties provided for in articles 6, 13, 14, 15 and 23 of this Act and that the institution, company or facility shall be registered in the commercial register.

Rule 21

a. The income tax commission includes the profits of each real estate sale done by the real estate trading practitioners. A real estate trader means every natural person or consideration taken from the business of buying and building real estate and selling them for the purpose of making profit a regular career for him. He has gained from a repeat of the practice of this business as a trader.

b. A 5 % tax shall be imposed on the concession and actions on real estate, regardless of its type, whether this waiver or disposal is exhaustive or part of it and shall be used as a basis for raising the financial value of the real estate or for part of it, as the case may be, in the books of the registry. The financial services of the financial services are mainly involved in the introduction of the real estate tax and the deposit tax.

C) Excludes from the provisions of the paragraph above, the operations of the heirs in real estate, in the case of inheritance, as well as the provision of the property as an in-kind share for its contribution to the capital of the participating companies, provided that the provider of the in-kind share in the corresponding shares is not disbursed within the following five years. For the in-kind contribution.

d - A taxable act referred to in paragraph B of this Article shall be the subject of an ex gratia payment for non-assets or branches. It is not subject to this tax:

- The house arrest is administrative or judicial.

- expropriation or a takeover of the public benefit or for real estate improvement.

- A gift to departments, institutions, public companies and grassroots organizations.

- The gift of worship.

- The gift for assets and branches.

- The gift of charity and scientific bodies.

- Cases carried out by the owner who are not practitioners of trafficking in real estate by selling the residential property, which is inhabited, regardless of the number of the polyps that take place for this purpose.

e The tax referred to in paragraph B of this article is an acceptable burden to be downloaded in the determination of the taxable net profit of the income tax holders from their exercise of the real estate business.

Rule 22

The single drug in charge of the trade in real estate with income tax is a unit of commission in case of multiple owners.

Rule 23

In the case of merging or moving the enterprise, company, or facility with or for the name of others, such integration or transition is mandatory, free, or optional, or in lieu of allowance, in order to be responsible in solidarity for what to do with the advances in the performance of the tax resulting from the latter.

The provisions of this article and article 15 shall apply in the event of the death of the person in charge and the heirs shall submit the necessary data to charge the tax until the third month following the month of death and to pay the tax within 30 days of the submission of the statement.

The successor shall not be liable if the funds of the bankrupt are transferred to him through forced implementation.

Rule 24

a. The Tax Investigation Services shall examine the data to be submitted under this Act and may clarify and discuss the relevant persons if they deem the benefit of this law and if the financial statement is accepted by the taxpayer, the resulting amendment shall be considered as an integral part of his statement and shall be set out in order to do so.

b. The statement submitted by public sector institutions and companies is subject to desk scrutiny The financial services and tax are charged on the basis of the authorized profits after checking them. The tax is finally calculated on the basis of the final budget of the institution or company for which the decision to accept is accepted by the Central Financial Supervisory Service.

Rule 25

When the financial services accept the designated statement without amendment that specifies the tax on the authorized basis, otherwise the tax is proposed on the basis of amendments that see the financial services required to be introduced. The statement is based on the investigation results.

Rule 26

The Financial Chambers may be entitled to The tax shall be achieved by the duty-holders, or to be directed to carry out every audit and investigation that may enlighten them and to ask them and other officials, departments, public institutions and the public sector, and the public sector, all documents, lists and contracts. Any person who has the information and documents required by the financial services under the preceding paragraph and refuses to give them a monetary fine of 5000 Syrian pounds for each violation by a decision of the Minister of Finance and in case of repetition double the fine.

Rule 27

An individual in writing shall be informed in writing as a temporary assignment which includes a tax vocabulary and shall submit an image of the commission of commission if requested unless it contains confidential information or is not in charge of providing the restrictions and documents. It then gives the designated holder only the grounds for assignment.

Rule 28

a. The holder is given 30-30 days. The statement of objection to the local financial services shall commence from the day after the date of the notification of the assignment to the provisional assignment of assets.

b. If the person in charge does not object to the assignment, this assignment becomes deterministic. If the holder (within the lead time period) objects to the temporary assignment, it must indicate in its objection the estimates that it accepts and that the documents to be substantiated within 15 days of the date of the expiry of the challenge have been submitted.

Rule 29

a. In the event of the expiration of the deadlines set out in the preceding article, the temporary costs that are not contested by those assigned to the Management Committee are presented Finance composed of the Finance Director and the Head of the Income Section and a decision called by the Minister of Finance To stabilize or increase it if necessary and if increased it may challenge the decision taken before the review committee.

b. An additional or more financial management committee may be formed by decision of the The Minister of Finance or his delegate to the fact that the job of any of its members is not less than the function of the head of the department.

C) The costs of the objection shall be presented to the Committee of Taxation, which shall be determined by the provisions of article 30 of this Law and shall constitute the status of the Committee at the centre of each governorate of:

1- The Director of Finance or his/her acting in the event of his absence, and a Principal Officer may be discharged for that purpose. President.

2- A representative of a department or public body, and public sector companies that are most relevant to the profession, are selected by the Minister of Finance from a list issued each year in agreement with the relevant entities. Member.

3- An expert chosen by the Minister of Finance from a list of experts prepared by the Ministry of Finance annually in agreement with the competent unions or chambers of industry or commerce. Member.

4- The competent income observer shall be a Rapporteur of the Committee and shall not vote. Member.

d - The imposition committees may be numerous in the centre and number of each governorate, and shall be established by decision of the Minister of Finance or their delegate, each of which shall be headed by a Finance Officer at the level of the President. At least, in this case, the terms of reference between the committees are distributed by the Finance Director. The imposition committee shall meet at the invitation of its President and its decisions shall be valid only in the presence of all its members. Decisions of the Committee shall be taken by a majority of the

Heads of committees to impose the invitation of a representative of departments, public bodies or institutions and companies of the public sector instead of The expert member of these committees when considering the costs of the public and joint sectors.

Rule 30

The Tax Commission examines all the temporary costs that are contested and all the data and costs imposed by the financial services are examined directly and by the objections of those assigned within the time limit set out in article 28 and can when they need to invite the objecting to hear their oral statements and to make or Directs financial observers or experts to be accepted by the Ministry of Finance in each governorate to carry out all the checks and investigations that would inform the Committee and to request all information in accordance with the provisions set out in article 14. The Committee recognizes the costs after adjustment, if necessary, to increase or decrease.

Rule 31

a. The cost tables approved by the Taxation Committee or the Financial Management Committee become a window of decision by the largest financial officer in the county or district centre Without any further treatment, the said costs are strictly against the financial services and those charged with the exception of the circumstances provided for in article 32. The decision shall be made to the financial services that are referred to in the bulletin board in the financial centres of the governorates and regions or to be published in the newspapers. Local. In addition, both the holders of the objection or those who have amended The Committee has an individual temporary news service attached to it as an image of the decision of the Tax Commission or the Financial Management Committee.

b.

1- The tax deterministic costs are due in the lead time provided for in article 13 of this Law and shall be added to the unpaid amounts At the time limit, an annual interest rate of 7 percent from the next day to the end of this. The deadline to the end of the month prior to the date of issuance of the decision of the imposition committee or the Financial Management Committee.

2- The penalty pursuant to article 106 of this Law shall replace the interest mentioned in the preceding paragraph 1 for the tax of the amount of profits authorized.

C) The maximum interest set forth in the preceding paragraph shall be 14 per cent if the tax statement is submitted within the period provided for in article 13 of this Law.

d - In case of delay in submitting his tax statement, the interest is calculated. as provided for in paragraph b of this article for the period prior to the submission of the statement, at 7 per cent per annum after the date of submission of the statement that the amount of such added interest shall not exceed 21 per cent except for the benefit of the period Previous.

e The tax statement provided by the holder within the legal deadlines referred to in article 13 shall be given the status of determination in the event that the financial services are delayed directly from the proceedings of the commission five years after the date of the statement and without any benefits or fines and non-appeal.

Chapter IV

Reviewed and corrected

Rule 32

a. The officials who responded to the Tax Commission are given their objection or whose assignment has been modified The temporary deadline of 30 30 days for the request to reconsider their assignment and to the financial services within the same period of time to exercise the right to apply for reconsideration in the decisions of the Committee to impose the tax, especially in the following cases:

1- When the decision is based on incorrect documents.

2- When the estimate is based on the determination of net profits.

3- If the commission does not agree with the legal texts or the instructions of the Ministry of Finance.

4- When the decision is made in the majority. In this case, the services in question have the effect of learning to do so in writing.

b. The 30-day period begins from the day following the date of the individual news notification. If the request for review is not submitted on the aforementioned deadline, it becomes the commission. Approved by the Taxation Committee and the Financial Management Committee.

Rule 33

a. Progress Requests to review the financial services and communicate with their opinion to the Committee for review which are formed in the Ministry of Finance as follows:

- The Associate Finance Minister for Revenue is President.

- A judge of the degree of an appeal adviser called by the Minister of Justice.

- Member of the Central Administration Member

- A representative of one of the public sector entities most relevant to the profession, as mandated by the Minister of Finance, in agreement with the relevant stakeholders and to be designated as not less ordered by the Associate Director .

- An expert chosen by the Minister of Finance from the list of experts mentioned in article 29 of this non-expert law named in the Tax Commissions Member.

The Committee shall have a rapporteur with experience in income tax designated by the Minister of Finance and shall not participate in the vote.

The chairs of the committees shall review the invitation of a representative of departments, institutions, public bodies, institutions and companies of the public sector relating to the assignment and designation instead of the expert member of such committees when considering the costs of the public and joint sectors.

b. The review committee referred to in the preceding paragraph is the main review committee and, where appropriate, additional committees may be composed of a review committee with the same powers as the Main Committee, with each of the committees at least headed by a director in the central administration. The Ministry of Finance is formed According to the composition of the Committee, the financial side of the Committee shall be represented by a Finance Officer, with the degree of Associate Director or Head of Service at least with tax experience designated by the Minister of Finance.

C) Work between review committees shall be distributed by the Chairperson of the Chair's review committee.

d - The Committee shall meet at the invitation of its Chairman and its decisions shall be valid only in the presence of four members, including the President and the representative of the profession or craft, and the decisions of the Committee shall be taken by the most votes of those present. If the votes are to be heard at the meeting in the presence of four of them, the President's vote shall be weighted.

e The Committee should review its meetings at county centres in relation to the costs before it and, in all cases, should be from the relevant county-related governorates before the Committee.

Rule 34

a. The request for review does not stop the collection and the Commission does not accept such a request unless it is accompanied by a receipt that proves that The costly to pay the safe is 1000 Syrian pounds in various cases.

b. Insurance must be performed at the time of the request for reconsideration, a correction request or an application for appeal under penalty of reimbursement.

Rule 35

a. The Committee shall examine requests for review on the basis of written regulations and supporting documents and may instruct additional investigations or to appoint experts in accordance with article 26 of this Law if it deems it necessary or at the request of the designated holder expressly in the call for reconsideration and in the This latter case requires a person in charge to have paid an advance on expenses within ten days of the date of notification of this by the Chairperson of the Committee.

b. The Committee shall rule on the review of applications by reasoned reasoned decisions and the right to request the correction and appeal of articles 3 7 and 40 of this Law within the conditions specified in them.

Rule 36

The expenses of the investigation and experience He is sentenced in the Committee's decision to the unentitled team, and if both teams are not correct. A portion of their request is governed by a portion of the expenditure in the proportion of the amount that is not correct.

Reinsurance shall be returned to the deposit if he or she appears to be correct in his or her application or become an income for the vault.

Article 37

a. The financial services and the holder may apply for correction in one of the following cases:

1- If the decision is based on forged documents.

2- If one of the parties was sentenced for not providing an unequivocal basis, he would have been in possession of his opponent.

3- If the investigation and judgment do not take into account the assets specified in this Act.

4- If the Committee does not decide on one of the legal reasons for which it is written by one of the parties.

5- If the decision of the Committee to reconsider materially wrong affects the judgement.

b. A fix request must be submitted within six months in the first case and within 30 days in other cases.

The deadline begins the next day. The reporting date of the decision to correct.

Acceptance and determination of the correction request shall be subject to the assets and provisions set out in articles 34, 35 and 36.

Rule 38

a. A public body of the Committees for the review of income taxes shall be formed as follows:

- Chair of the Main Reexamination Committee Chair.

- Two of the judges representing the Ministry of Justice in the committees and departments named by the Minister of Finance are members.

- The Director of Income and the Chairman of one of the additional committees of the Committee shall be designated by the Minister of Finance.

The General Authority shall be competent to decide on cases submitted to it by the Chairman of the Main Committee for reconsideration if there is a discrepancy in case law between the committees in question on the preliminary cases to be decided or in the event that a committee is requested to refrain from a stable criminal principle.

The meetings of the Authority shall be valid only in the presence of all its members and its decisions shall be issued in the majority.

b. All income tax committees at various levels shall comply with the jurisprudence of the Public Authority of the Committees for review under penalty of appeal to the Committee for reconsideration or request for correction in accordance with the provisions of this Law.

Rule 39

With the retention of the special provisions contained in Articles 14, 15 and 23, the tax is worth one payment and is performed during the two months of the month in which the decision of the Director of Finance is announced to implement the assignment tables.

Rule 40

a. An appeal may be made within 30 days of the day following the date of communication In charge of the decisions of committees that are reviewed by the officials or the Minister of Finance before the competent judicial system.

b. Cases that may be challenged before the competent court shall be determined in the following:

1- In the legal basis of the assignment in terms of submission to tax assignment or non-submission.

2- In the event that the decision of the Committee to reconsider increases or a reduction in the profits of the commission, Increase or decrease of 25 per cent over what is specified by the imposition committees and financial management committees.

Part two.

Profit tax, industrial, commercial and non-commercial

Lump-income group

Chapter I

Persons subject to tax and their duties

Rule 41

a. It costs the fixed income tax all who practise a craft or Industrial, commercial or non-commercial occupation and does not fall within the category of the real profits specified in article II of this Law.

b. The profits of the fixed income tax officials are estimated by the rudimentary and appellate committees in accordance with the provisions set out in this law.

Rule 42

The Ministry of Finance shall establish the rules and assets to be followed by the classification committees to determine the tax and establish classification rules and procedures and shall cost employees or committees to carry out preparatory work and classification control work.

Rule 43

a. A five-year fixed income tax cost classification starts from The year of the first assignment for which the tax entails.

b. Two years after from the entry into force of the classification and during any of the following years the reclassification of certain occupations or some Lump-income tax holders if at least 25 per cent change or decrease Increase their jobs number.

The reclassification shall be made in accordance with the provisions of this paragraph on the basis of a reasoned request from the financial services or in charge (as the case may be) transmitted by the Director of Finance to the competent classification committee.

C) Classification and reclassification shall be made in accordance with the provisions of paragraphs (a, b) of this article by the classification committees provided for in article 48 of this Law. The new tax shall apply to the taxpayer in accordance with the relevant decision of the committees for a maximum period of five years unless they are conducted Amendment two years after the entry into force of it.

d - The provisions of classification shall not apply to the person in charge after the expiration of five years or two years immediately if the decision of the modified primal classification commission does not reach its original mandate during the maximum classification cycle of five years and in this case the previous tax would remain in effect until its amendment in accordance with the provisions This stuff.

Rule 44

a. A fixed income tax on public car profits of various types and purposes shall be put forward on the basis of the designation of the vehicle as a unit of commission established by a central classification committee established by the Minister of Finance for each classification session in accordance with article 43 of this Law. Studies from financial circles in the provinces are obtained by the transport services with car fees.

b. The Minister of Finance shall issue a decision setting out the rules and controls for the estimation of the tax and the procedures for its verification and due dates.

C) A minimum of 360,000 Syrian pounds per car is reduced to a minimum of one of the annual profits.

d - Annual profits are reduced by 5 per cent per year starting in the sixth year of the year of manufacture.

e The schedules approved by the Commission provided for in paragraph (a) above apply to all governorates of the country and are deterministic following their adoption by decision of the Minister of Finance.

And - A license to walk for public vehicles may not be renewed before the tax is paid. In one year, the owner of the vehicle is responsible for solidarity and solidarity for the payment of obligations. No right to the car may be established or documented unless all of its consequences have been paid.

Rule 45

a. Wages and amounts charged by doctors and lawyers Retired engineers with different state departments, public institutions, public sector institutions and companies under their contracts use them to commission the lump-sum income tax, regardless of the status and duration of the contract.

Those who were employees or contractors were on the basis of The full sabbatical is mandated by income tax on salaries and wages.

b. Surgical operations by medical doctors working in hospitals are subject to income tax on salaries and wages.

C) The tax exemptions granted to private persons under article 4, paragraph b, of this Law are limited to hospitals only and do not apply to the remuneration of doctors from clinics based in hospitals paid to them or to the salaries of the doctors who deserve them for the operations that they conduct, regardless of their status. I took these wages. Lump income is taxable and is added to the proceeds of their own business when they are charged with tax.

d -

1- Disclaimers are subject to the rental of property, commercial, commercial, industrial and non-commercial (furroughs) which are carried out by the LS or other non-practising persons to the fixed income tax at the time of their waiver About the right referred to or part of it.

2- The higher ratio of tax revenue to persons enumerated in the preceding paragraph 1 as well as a real income tax charge for their capital gains is set at 23 per cent of the escalation ladder provided for in article 16 of this Law.

3- Check the tax mentioned in this article with an independent assignment.

Rule 46

If the charge is exercised by several events, Each of them is mandated to tax the income tax at more than one duty station within the administrative unit. Each Centre is initially classified as a tax, on the basis of which the financial services will subsequently consolidate their activities and thus determine their final tax on a basis. In ascending order, the taxpayer only benefits from downloading the minimum standard once.

Chapter II

Mandate

Rule 47

a. Classification committees (rudimentary or appellate) are established by decision of the Minister of Finance or authorized by the Minister of Finance.

b. In the event of their absence, members of the original members shall be appointed by the members who are lieutenants.

C) More than one primitive or appellate committee may be formed in the administrative unit as needed.

d - The committees shall meet at the invitation of their President and their decisions shall be valid only in the presence of all their members or lieutenants, and decisions shall be taken by the majority of the votes.

Article 48

The Primitive Classification Committee is composed of:

a. Chief Financial Officer or Finance Officer

b. A representative of one of the departments, public bodies, institutions and companies of the public sector most relevant to the profession with the subject of commission and designation as a member.

C) A representative of the craft or profession chosen by the largest financial officer in the province from a list containing the names of three delegates nominated by the union or the competent industrial or commercial chamber. In case they do not exist or do not send representatives or not, the number of employees in the profession is called this representative by the employee. Finance from practitioners or craft practitioners at the nearest administrative unit

Article 49

a. The classification decision is organized by the Classification Committee and recalls all of the considerations made by the Committee as a basis for classification and the financial services are notified by the financial services of the classification decision.

b. Both holders and financial services are entitled to request a review of the rudimentary classification within 30 days of the date of communication of the designated official.

C) The request for reconsideration shall not entail a suspension of collection and the Committee shall not accept such a request unless it is accompanied by a receipt which proves that the taxpayer has paid 10 per cent of the tax value approved by the primordial Committees to ensure that the insurance is no more than 500 500 Syrian pounds. Reinsurance shall be returned to the deposit if he or she appears to be correct in his or her application, otherwise the insurance shall be of the income of the vault.

d - The request to review the statement of objection to the considerations made by the Committee must contain a basis for the classification of the person in charge and the profits that the objection considers to be proportionate to its status.

Rule 50

a. Appeals shall be decided upon by an appeal committee or committees, which shall be established in the centres of the governorates and regions as follows:

1- Principal Finance Officer with experience in commercial accounting or tax matters as President.

2- An expert staff member in one of the departments, public bodies, institutions and public sector companies most relevant to the profession of assignment and designation, as determined by the Ministry of Finance as a member.

3- A representative of the craft or profession chosen by the largest financial officer in the province from a list containing the names of three delegates nominated by the competent union, chambers of commerce or industry, and if they do not exist or do not nominate representatives for them, or the number of employees in the profession or craft is not enough to name the biggest financial officer. In the county are three practitioners or craft practitioners at the nearest centre to choose one as a member.

If the number of practitioners is insufficient, a public expert can be named.

b. The decision of the appellate committee must be exempt.

C) The decisions of the appellate committee shall be communicated to the person in charge and shall be considered deterministic.

Rule 51

a. Lump-income tax holders shall provide data to the financial services in the following cases and periods:

1- 30 days following the date of the announcement of the classification issued by the Ministry of Finance for those subject to the provisions of paragraph (a) of article 43 of this Law.

2- During thirty days from the date of the following cases:

a. Begin with a craft or a taxable profession.

b. Swap craft or occupation, alter the place of practice, arrest or add an event.

C) Transition of a total or partial facility to others.

d - Enter new partners in the facility or withdraw partners from them.

e Stop practicing craft or profession due to force majeure outside of assigned will.

And - Stop practicing craft or profession by the costly.

b. The classification of the holders of the circumstances mentioned in this article shall be carried out in the case of suspension from the exercise of the profession or of the craft provided for in paragraph (e) and shall be considered in part by the duration of the standstill period. In the case of a standstill provided for in paragraph (f), a standstill period taxation of more than six months is considered.

C) Cost development with decisions from financial managers.

Chapter III

Tax, maturity and collection

Rule 52

a. The taxpayer shall have the beginning of the first year of the classification cycles specified under Article 43, paragraphs (a, b), of this Law. If there is a change in the hammer during the year, the tax will be considered to be a credit to the effect of the taxpayer and the amount paid in light of the switch. In the cases provided for in section II, paragraph (a), of article 51 of this Law, the tax shall be considered incidental from the first month following the date of the occurrence of the commission of assignment and shall be calculated in part by the annual tax and the number of months of actual practice.

b. It is worth the tax on the taxpayer two months after the month of the month when he was notified of a committee decision. Primitive classification.

Rule 53

Add to the costs of the charge per year as much as 2 A per cent of the income tax is made on behalf of a contribution to classification expenses.

Rule 54

In case the holder fails to present the statement in cases where the tax is established or increased in order to be fined a fine of 10 per cent of the muffled tax or an emergency increase. The fine applies to the years prior to the date of discovery and until the end of the month in which the discovery was made.

Chapter IV

Different provisions

Rule 55

The provision of paragraph (e) of article 14 of this Law shall apply to the holders of fixed income as a tax account after the end of the year of assignment.

Article 56

The provisions of article 23 of this Law apply to the costs of the fixed income tax with respect to the solidarity between the predecessor and the successor, in the event that the institution is transferred to the name of the third person for any reason other than the status of the forced transition.

Rule 57

The Minister of Finance shall issue a decision requiring all or some of the designated professions to maintain restrictions or submit certain statements or schedules to the financial services to enable them to monitor their activities.

This decision shall determine the type of data, tables and restrictions and shall be fined against a fine of 50 % of the annual tax for one year.

Rule 58

All income taxes are calculated and collected at the expense of all their additions and fines, and the return of the Syrian pound to the top ten to the top ten pounds.

Rule 59

a. The downloads mentioned in article 20, paragraphs (a, b), of this Law shall benefit from the LS. It belongs to the competent classification committees in the light of their legal powers and in the light of the company's reality and the exigencies of the practice of working in them to decide on all issues related to the validity of an authorized partnership for non-registered companies, as well as to decide when necessary in relation to the partnership contract for the benefit of the partnership. For registered companies. In any case, the partner is required to benefit from the download indicated to actually work in the company.

b. The minimum standard established in article 20, paragraph (a), as well as the rates established in article 16 of the This law shall be applicable to all income officials, starting from the first year of operation of this law, except those who have not done or have not concluded their classification cycles with the date of entry into force of this law. Previously, the former rates and the minimum standard with respect to the profits of investment shall remain in effect until the end of the course or Reclassification.

Rule 60

Lower the minimum amount 50000 A Syrian pound of annual net profits for non-commercial scientific professions whose practice is dominated by the human intellectual effort on the capital, regardless of the group to which they are subjected.

Section III

Non-resident assignment and non-Syrian persons

Rule 61

a. An exception to the provisions governing the real profits tax, salaries and wages provided for in this law are subject to natural and legal persons who are not Syrian, whether or not they have a branch in Syria and their non-Syrian secondary contractors for the services and work carried out with, The public, joint, private and cooperative sector of Syria or its benefit to the income tax, and the income tax, salaries and wages are met in a manner that is deducable and determined when the amounts subject to the tax are performed.

b. Specifies the tax rate to be deducted from the amounts paid for services and works carried out as follows:

- 5 A percent of the value of total supply and services for a profit income tax in business that includes supplies and services together if the value of services is not set to explicitly specified amounts.

- 1 percent of the value of total supply and services for payroll taxes and wages in works that include supplies and services together if the value of services is not set to explicitly specified amounts.

- 10 percent of the value of the service allowance, as well as paid wages for the investment of movies, devices, machines, patents, names, labels, industrial and commercial titles, and others in exchange for a profit income tax.

- 2 percent of the value of the service allowance, as well as paid wages for the investment of movies, devices, machines, patents, names, labels, industrial and commercial titles, and others in exchange for payroll tax and wages.

C) These tax rates are not subject to any addition under the laws in force.

d - The provisions of this article shall not apply to the branches of the parties mentioned in paragraph (a) of the former registered in the Syrian Arab Republic, which import goods into account and sell them in the domestic market where they remain subject to the general provisions provided for in this law.

Rule 62

Institutions, departments, companies, individuals, public and private authorities, and all those who pay tax credits, have to deduct this tax to the Treasury and to pay back to the public treasury funds within fifteen days of the performance of the amounts mentioned in the amount of tax. Up-to-date with snapping.

Rule 63

Non-Syrian natural and legal persons who make payments to non-Syrian secondary contractors are taxed to deduct this tax for the Treasury and to pay back to the public treasury funds within fifteen days of the performance of such payments to them The tax completed in the manner of assessment and is considered to be responsible for solidarity and solidarity with the public, joint, private and cooperative sector.

Rule 64

If the parties listed in articles 6 1 and 62 do not deducen and supply the tax within their period of time or underpayment, they are specifically required to tax the unpaid tax in addition to the fine provided for in article 106 of this Law.

Article 65

The due process in the Syrian Arab Republic to overseas reinsurance companies is subject to income tax for non-residents at the rate of 10 per cent provided for in article 60, paragraph (c), of this Law.

Section IV

Salary and wages tax

taxable income, tax rate and benefits

Article 66

The salary and pay tax shall be levied on each person who receives a salary, fare or compensation:

a. From a private treasury if he or she is a resident of the Syrian Arab Republic or the amount paid for services in the Syrian Arab Republic.

b. From a public treasury if it is a resident of the Syrian Arab Republic or abroad.

Rule 67

He is exempt from payroll tax and wages:

a. Ambassadors who are accredited in the Syrian Arab Republic and other political corps, consuls, consular corps and their foreign staff on the condition of reciprocity. This exemption addresses only what they receive on jobs related to their jobs.

b. Military personnel of the armed forces, elements of internal security forces and fire components.

C) The mosques and the churches.

d - Local employees employed in Syrian foreign missions are Syrian and non-Syrian.

e Pension, family compensation and compensation for dismissal or discharge from service and all payments made to the worker for the termination of his or her services.

And - Compensation paid to victims of accidents.

g The wages of the servants in private homes.

h Cash grants issued by Mr. President of the Republic.

Article 68

The tax rate, including the national defense additions, school fees, the municipal quota and the contribution to the war effort, will be determined according to the following:

- 5 percent of the monthly net income segment between the minimum and 8,000 Syrian pounds and each lump sum.

- 7 per cent of the monthly net income portion between 1 and 2000 Syrian pounds.

- 9 per cent of the monthly net income portion between 1 and 16000 Syrian pounds.

- 11 per cent of the monthly net income portion of 1 to 20,000 Syrian pounds.

- 13 percent of the monthly net income segment exceeding 1 0 0 0 1 and 30,000 Syrian pounds.

- 20 percent of the monthly net income segment that exceeds 30,000 Syrian pounds.

Rule 69

It comes down from net income with a minimum tax rate of 5,000 Syrian pounds per month.

Rule 70

a. The determination of non-net income depends on the real amount of salaries, allocations, returns, wages, compensation, awards, rewards and other monetary or in-kind benefits.

b. In this definition, the amounts that are dealt with by self-employed persons for decades are entered into as a continuation.

C) In order to determine the net taxable income, the amounts derived from the net income defined in the preceding paragraph are below:

1. The value of deductibles from salaries and wages of employees for participation in the social security or insurance system and pensions.

2. Compensation for post, transition, travel and, in general, all compensation for expense incurred on the occasion of service required by the service.

3. Representation expenses not exceeding 25 % of salary or fixed monthly wage.

Rule 71

In the case of a working worker or leaving it in a final form after the first day of the month, the minimum standard (in the tax of that month) is part of the number of days that the taxable income is returned as a 30-day month. Payments made are not addressed by any downloads.

Rule 72

Tax becomes the performance On payment of the amount paid and for the duration to which payment is returned.

Article 73

The one dealing with the provisions of the first and fourth sections of this law at the same time only benefits from the minimum standard once and can choose the most appropriate limit for it if the requirement is available.

Chapter II

Duties of the employer and worker

Rule 74

Each person taxed on the basis of article 65 of this Law shall be required to submit to the competent financial service to which it is affiliated within 30 days of the date of its work a statement containing:

1- His identity and address.

2- The identity and address of his current and former employer.

3- Amount of income as defined in Article 69. If his condition or his income is changed, a statement must be made during the course of the course of the meeting. 30 A day from the date the switch occurred. If the designated official does not provide a statement of notice of compliance with the legal provisions. If he did not comply within fifteen days of the date of the notification, the tax would be added to a fine equivalent to 20 per cent of the tax achieved. And if presented ... An incorrect statement doubling the tax on muffled income. These two grams are not applied if the employer provided the list provided for in article 76. Excludes from submission of statement working in public and joint sectors.

Rule 75

I must all ... Public and private actors and other individuals and individuals who use employees, workers, assistants or contracts with artists in exchange for salary, fare, compensation or reward for holding a record in which they have a record, without a blank, no vacuum between lines, no writing off, and a history relay. Usage:

a. The identity of the persons mentioned, their type of employment, the date of commencement of their employment and the date of separation or interruption of their services.

b. The amount of non-net income defined in Article 69 of this Law and the amounts paid to each of them.

C) The statement of the changes in the status or the income of each of them.

Rule 76

The owner of the income is taxed, but the employer is mandated to cut it when it is done. An amount by which the deduction is made by the income holder from the deductible amount.

Article 77

The parties mentioned in article 74 of this Law shall:

a. To submit to the financial services within fifteen days of the expiration date of every six months of the year a list containing the following:

1- All data mentioned in Article 74 of this Law.

2- The amount of tax deductible from the benefit of the holders mentioned in article 74 of this Law.

b. To pay to the public treasury within the time period mentioned in paragraph (a) above all deductions from salaries, wages, compensation and remuneration of those assigned to article 74 of this Law.

Rule 78

a. If the employer refuses to highlight the record provided for in article 74 at the time of the request and in the workplace to the officials of the financial services who are in charge of the vetting, or does not provide the list provided for in article 76, it shall be notified of compliance with the provisions of this Act. If he does not comply within fifteen days of the date of the warning, the financial services shall directly investigate the tax and the employer shall be liable to a fine equivalent to 20 % of the tax earned on the employees and shall be reduced to 10 % if the designated official complies with the warning.

b. If the employer provides incorrect or incomplete data punishable by a fine equivalent to 50 percent of the tax of the muffled part.

Chapter III

Check and perform tax

Rule 79

The financial services shall regulate tax tables on the basis of the lists provided for in article 76 or the results of their investigations.

Rule 80

In the case of direct assignment or when there is a difference between the sums involved in the charge of the financial services and the intermittent amounts by the employer, the employer informs the employer of the difference and must pay the difference to the state treasury within 15 days of the reporting date. With regard to State officials, municipalities, official services and their users, the liquidation of the amounts to be deducted in the calendar is established, and the collection is directly collected on its own accounts when the taxable maintenance is disbursed.

Chapter IV

Methods Revision

Rule 81

Everyone believes that it has cost an error or that it is redundant, whether it is the result of the direct assignment or the direct modification of its data by the financial services. An error in the statement or the tax is entitled to object to the 30 days following the date of the communication of the news employer provided for in article 79 and for the financial services and the employer also has the right to object.

Rule 82

The objections of the objections are made. In the preceding article to the financial services, they shall be scrutinized and controlled by the Tax Commission and the Committee for the Review, where appropriate, in accordance with the provisions contained in articles 29 to 37, except that Objection to the Imposing Commission does not stop collection.

The request for reconsideration shall not be accepted unless the full accrued premiums are based on the amounts approved by the Tax Commission and attached The request is made to feel the performance of the insurance provided for in article 34.

Section V

Rent capital tax in circulation

Chapter I

General provisions

Rule 83

a. The capital proceeds tax deals with profits, interest, royalties, debit awards, payment awards and other resources in cash and in kind, including the resulting free stock distributions, all of which are:

1. Debt and loans issued by companies and other financial, industrial, commercial or civil institutions whose primary status or work is in the territory of the Syrian Arab Republic. A list in the territory of the Syrian Arab Republic is the companies and institutions whose investment, primary work or main assets are in the Arab Republic. Syrian.

2. The shares, the shares of the founders, the shares of interest, the shares of the partners and the various debts and loans issued by companies, foundations and associations not in the territory of the Syrian Arab Republic and that belong to the Syrian natural and legal persons.

3. Profit bonds, debt and other general issues issued by the Syrian Government (for all persons and foreign Governments) for natural and legal persons residing in the Syrian Arab Republic.

4. Validates are documented with real estate insurance, excellent printing and regular bumps except for each commercial transaction that does not have the status of a loan from the human rights destination.

5. Deposits are different Its types, however, are the person of the depositor and whatever the custodian of the deposit and the current accounts.

6. Guarantees and monetary guarantees issued by legal persons.

7. The lottery prizes of more than 1 million Syrian pounds.

b. Tax requires whether amounts or distributed values are derived from profits or not.

C) No rent tax. Capital traded assets quoted in paragraphs 4, 5, 6 in sentence Profits arising from taxable banking provided for in Part I of this Law.

Rule 84

Sets the current capital income tax rate of 7.5 per cent (seven and a half per cent), including national defence additions and charges Schools and the municipal quota and contribution to the war effort other than adding local administration.

Chapter II

Current Syrian funds

Rule 85

The income to be taken as a basis for assigning companies and institutions whose status in the territory of the Syrian Arab Republic is set out as follows:

a. On debt and loan terms, by interest or income. Which is distributed every year.

b. About the prize draw, as much as the prize.

C) For payment awards, the difference between the outstanding amount and the allowance given to the bracket when issued.

Rule 86

The debt, general and other loan bonds, which are subject to the awards, shall be taken as a basis for the liquidation of the award tax. If the rate of issuance is one, if the rate of issuance changes, the tax is determined for each loan. The average base resulting from the division of the total loan on the number of shares exported. He means total. Loans This total is not net after it is submitted by the proceeds of the period between the date of issuance and the date of each of the eggs.

Rule 87

On companies, institutions and departments A legal person is liable to advances the tax imposed by this law and leads it to The Treasury is in the following conditions, and has the right to refer it later to the beneficiaries:

a. Complete the tax on debt and loans and other specific and specific values It entered in advance on four equal instalments based on the total income of these annual values.

b. The tax on the drawing awards and payment awards is met at the same time as the first performance A premium after the day specified for the performance of the withdrawal and awards allowance. It has an ancestor. Tax to provide with the furnishing a certified copy of the seizure and a table showing for each withdrawal:

1. Number of bonds consumed.

2. The rate of issuance of such bonds is calculated in accordance with the provisions of Article 85.

3. Amount of bargains and awards for winning bonds.

4. Amount to pay tax.

Rule 88

Pay premiums. The four set forth in the preceding article during the first five days of February May, August and November of every year.

Rule 89

The companies, industrial enterprises and others subject to the performance of the tax are liable to inform the employees of the financial services on the request whether in their main position or in their branches and offices on all documents, restrictions, and paper documents that help them to verify them. It is healthy to apply the above provisions and to justify the basis for the calculation of the oxidities. The banks covered by the provisions of Law 29, 16/4/2001, are aware of the accounts and deposits numbered to audit tax deductions without the names of their owners.

Rule 90

Every abstention from the production of documents reflected in The preceding article is established in a record organized by the officer in charge of scrutiny and shall be punished for each offence. A fine of 1/1000/Syrian pound increases in the case of repetition to 2000 /Syrian pounds. In case. Permits, data, or other documents that highlight or are sent to financial services raise the tax to three times the amount of the money.

Chapter III

Foreign funds in circulation

Rule 91

Banking and banking must be and others who in the territory of the Syrian Arab Republic pay profits from proceeds or other resources to deduct the tax from the income of shares, profit bonds, loans and other names provided for in paragraphs 2 and 3 of article 82 of the This law.

Rule 92

Everyone who takes a business or a profession would have to collect. and collection, payment and purchase of vouchers or other securities eligible for profit Interest, royalties, debit awards, payment awards and other securities resources In the preceding article, a statement was made to the financial services or punished. A fine of 1000 /000 Syrian pounds proves this violation in a record organized by the officer in charge of the control.

Rule 93

All persons subject to the provisions of the article are prohibited Prior to collect, arrest, pay, purchase or purchase vouchers or other securities listed in the preceding article unless they immediately deducl the tax or Credit is given as to whether the conditions for issuance are taxed at the source of the shares. Doesn't cost. These are by clipping or lending if they prove that a former intermediary has done this duty.

Rule 94

The persons mentioned in Article 91 shall be handed over to the financial services upon each performance of a list where the following data shall be included:

a. The name of the motive, its commercial address and profession described it.

b. Type of voucher or other securities deposited for the arrest, number and price of each of them in Syrian currency when payment is made.

C) Gross net amount in Syrian currency.

d - Amount of tax rolled or deductible.

e The registration number in the book provided for in Article 94 of this Law and the date and the certification and signature of the motive.

Rule 95

It also entails the persons mentioned in Article 91 of this The law will hold two numbered books and two locations in which they have a day without a blank, no writing between the lines of each performance, sale or purchase of vouchers or other securities subject to withholding tax or credit, and must be recorded in these two books for all existing data on the list. as provided for in the preceding article. The first book is allocated for the restriction of the charges, which have been deducted from the tax or the credit provided by the designated official and allocated. The second book to write transactions that did not count the tax for a former broker to clip.

Rule 96

a. The records are copied in the first book and collected. On the last day every 3 months and then you believe and send with the boiled tax or the deductible is a documentary document for her. A tax or deductible shall be performed within the conditions provided for in article 87.

b. The persons referred to in article 91 shall have access to all documents, tables, notebooks, limitations and spreadsheets that would corroborate the veracity of the cases in question.

Rule 97

All A violation of the provisions of articles 82 to 86 and any incorrect statement contained in the statements submitted or in the documents highlighted shall be punishable by the fines provided for in article 87.

Rule 98

The owners of the names and the leaves of foreign value. The alienators are the residents of Syria who are instructed to perform the profits of these names and the papers, their benefits and their proceeds to other materials resulting from them or to arrest them directly outside the Syrian lands, or by others, to submit to the financial services until the end of the fifteenth month of the month. January of each year permits to include the sum of these profits, interest and returns or receipts received during the past year.

If not. The permit or the statement is incorrect raising the tax to three times as it relates to the muffled amounts.

Chapter IV

Matches, deposits, current accounts, guarantees and guarantees

Rule 99

The tax on interest, returns and other resources specified in paragraphs 4, 5 and 6 of article 82 of this Law shall be levied on the basis of non-net amounts and in cases where the amount of resources or where resources in kind are not stated is estimated to be taxable in comparison to Similar parameters.

The tax of no more than 500 L.S. shall be satisfied with these resources by attaching a stamp to the receipt or to any other document in favour of payment or limitation in an account.

The tax is the responsibility of the creditor, in spite of every conflict, no matter of its history. However, the creditor and the debtor are responsible. In solidarity.

Rule 100

Every violation of the provisions of the preceding article is punishable by a fine of 100 Syrian pounds, which is imposed for each individual included in the offence. In addition, the creditor has three times the tax paid.

Prove irregularities in a record. Organized by the staff of the financial services with competence.

Rule 101

With no breach of the provisions of the banking secrecy law on bank owners and accreditation companies who wish to pay income tax on the interest of deposits and current accounts in non-adhesion The nature of the submission to the financial services of a statement is duly dated and signed.

Rule 102

Each bank owner or adoption company shall submit the statement provided for in this preceding article to hold a special book in which they shall:

a. The identity and address of the taxable income holder.

b. Amount of taxable income.

C) Date it was registered in the account.

d - Amount of tax.

Chapter V

Exemptions

Rule 103

The applicable capital tax revision methods apply to tax on industrial, commercial and non-commercial profits.

Rule 104

Exemption from the current capital tax exemption provided for in Act No. 40 of 12/3/1955, dealing with papers The lottery issued by the General Organization of Exhibitions (PEF) in relation to prizes with a value of more than one million Syrian pounds.

Rule 105

80 per cent of the benefits of the following funds are exempt from the benefits of the following funds:

a. Investment certificates.

b. Funds held in savings accounts of public banks.

Rule 106

The amended provisions and provisions are amended in line with the content of the text. Previous Article.

- Article 2 of Legislative Decree No. 57 of 27 January 1970.

- Article 4 of Legislative Decree No. 58 of 27 January 1970.

- Article 11 of Legislative Decree No. 70 of 8 January 1963.

Section VI

General and joint provisions

Rule 107

a. The cost of tax on income and advances due in accordance with articles 14, 15, 23, 63, 76, 79, 87 and 95 of this Act shall be liable to a fine of 10 % if not paid within the period of maturity provided for in the articles in question or in the articles on which they are exempted.

b. An annual fine of 10 per cent of the income tax costs provided for in article 1 of this Law, including all extras Outstanding in the year of maturity.

C) Specifies the maximum amount provided for in this article by 30 per cent of the total cost, including all additions.

Rule 108

In other subjects where the provision of a fine is imposed for failure to submit a statement within the provisions of this Act, this fine shall be calculated on the basis of the total tax except for the addition of the local administration.

Rule 109

a. Financial officials are empowered to access the restrictions of the holders and their various documents and papers whenever the audit or tax is required.

b. The provision of paragraph/a above applies to all public sector entities.

Rule 110

The Minister of Finance shall, by decision of the representatives of the financial services, to challenge the decisions of the Tax Committees and submit requests for review, correction and appeal provided for in this Law.

Rule 111

a. Verification bonds are issued and quoted by the Finance Director.

b. With the retention of the provisions of paragraph (e) of Article 31 of this Law entitled The financial services shall have an omission, deficiency or material error in the commission of an additional verification title and may correct any material error in raising the tax, its account, each duplicate assignment or an individual with a download title until the fourth year following the year of issuance of the mandate.

C) If an error occurred in the presentation of the tax or its account, or the tax was raised, In order to be challenged or repeated, it may be challenged in the competent reference within 30 full days of the date of communication of the procedure warning of payment.

Rule 112

The compensation of tax and financial committees, experts and other expenses related to the introduction of income tax shall be determined by a decision of the Minister of Finance and an act of appropriations to this end in the budget.

Rule 113

All data, access, lists, tables and other documents organized, submitted, given, given or highlighted in compliance with the provisions of this Law shall be exempted from the formulation of the provisions except for objections, reconsideration, correction, appeal and appealable arrival of the tax.

Rule 114

Every person enters a judgment. Its function or powers to achieve income tax or to collect or resolve disputes arising from it may comply with the secret of the profession or be punished by virtue of Article 565 of the Penal Code.

Rule 115

Income watchers are sworn in before Magistrate Judge in an area Their work prior to their work was done (I swear to God the Great that I would implement the provisions of the income tax laws honestly and save the secret of the profession).

Rule 116

All they have to do is one of them. Audit methods to appoint a residence in the Syrian Arab Republic for action If not reported to be in progress from the date of filing of the notification note in the communication Content mail.

Rule 117

10 per cent of the income tax specified in article 16 is allocated to municipalities from different grades within the boundaries of cities and to urban work outside them.

This addition does not apply to monetary penalties.

Rule 118

The income tax is levied against it in this law and the fines and additions to be made in accordance with the law on the collection of public funds.

Rule 119

The financial services may set the clearing between the required holders of the public treasury and any tax or consequence of any tax incurred against them.

Rule 120

It is forbidden for public authorities and the joint sector to release insurance and arrest contracts that have already been carried out with individuals, companies and private Syrian institutions before obtaining a patent from the competent financial services for the contract to release his or her statements and arrests.

Rule 121

a. Staff and other persons who discover or guide to a hidden tax return shall be granted a reward determined by a decision of the Minister of Finance at a rate not exceeding 25 per cent of the fine raised and shall be disbursed from the appropriations allocated to this end in the budget.

b. The Minister of Finance determines the concept of hidden tax morgues and discovery.

C) This bonus is excluded from the maximum compensation limits specified in the laws in force.

d - Every worker in the financial circles is charged with checking or achieving the tax, and he took advantage of his job to facilitate the evasion of a partial or total tax charge. The author is referred to the Court for disciplinary and other legal action against him.

Rule 122

A staff member who discloses the veracity of the data, documents, information or fraudulent methods provided for in articles 1 8 and 19 shall be given a share estimated by the Minister of Finance to not exceed 10 per cent of the fine received in those articles.

Rule 123

In all cases in which the experts in the income tax committees are invited to various categories and abstain from attending meetings of the committees mentioned, the Minister of Finance or the person authorized to do so may be invited by the officials or persons working in a public sector to represent the professions and trades. The different committees.

The rules and assets of the invited experts shall be governed by instructions issued by the Minister of Finance.

Rule 124

Books, tables, documents and documents must be kept for ten years. Failure to regulate or preserve them is a failure to highlight them.

Rule 125

With the retention of the provisions of Article 21 of this Law, the Registrars of the Land Registry, the Book of Justice and any other party are prohibited from documenting or registering contracts, declarations and rights for real estate, industrial, commercial or non-commercial facilities if the aim is to compromise or be liquidated without However, prior to attaching a document from the financial services, the tax or advance tax satisfaction shall be equal to the tax levied and shall be considered a final tax for those who are not practitioners of the real estate business.

Rule 126

May In exceptional cases, text in the state budget law to increase or decrease Tax rates, direct and indirect charges depending on economic and social conditions.

Rule 127

The provisions of the following legal instruments shall be terminated from the date of force of this Law.

1. Legislative Decree No. 85 of 21/05/1949.

2. Act No. 112 of 11/08/1958

3. Articles 2, 3, 31, 32, 36 and 37 of Legislative Decree No. 146 of 22/12/1964.

4. Decree No. 928 of 25/4/1968.

5. Legislative Decree No. 21 of 18 January 1969.

6. Legislative Decree No. 162 of 5 August 1969.

7. Legislative Decree No. 300 of 2/12/1969.

8. Articles 1, 3 and 4 of Legislative Decree No. 326 of 23 December 1969.

9. Legislative Decree No. 52 of 21/2/1971 other than article 16 of the Legislative Decree

10. Law No. 31 of 07/12/1975

11. Act No. 21 of 1/7/1981 except article 18 of the Act.

12. Act No. 20 of 06/7/1991 other than article 12 of the Act.

13. Legislative Decree No. 8, dated 14/5/2001.

14. Law No. 42 of 20/05/44

15. Article 4 of Legislative Decree No. 7 of 13/5/2000.

Rule 128

The Minister of Finance shall make the necessary decisions and instructions to implement the provisions of this Act.

Rule 129

spreading this. The law is in the Official Gazette and its provisions are valid from the first year following the date of its promulgation.

Damascus on 18/9/1424 A.H., 13/11/2003

President

Bashar al-Assad

Lawyer Naam Al-Masri












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Comments:
Mosque Hussam
2015-08-08

I want to read the Syrian anine.

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Statement of the People's Assembly on the seventieth anniversary of independence

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