Law 2 Of 1982 Subject To Public Institutions And Companies Of The Laws Of Taxes And Fees

Original Language Title: القانون 2 لعام 1982 خضوع المؤسسات والشركات العامة لقوانين الضرائب والرسوم

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Read the untranslated law here:

Law 2 of 1982

Undergo public institutions and companies for tax and duty laws


Based on the provisions of the Constitution.

Maoqrh and the People's Assembly held on 14. 4-1402h approved 8-2 -1 982 m

Issued as follows:

Article 1

Subject to the laws of taxes and fees of public finances and the costs of all those enumerated in this article:

1. Public institutions and public companies and associated facilities subject to the provisions of Legislative Decree No. / 18 / for the year 1974, as amended, whether adjust to its provisions or not.

2. Subject to the provisions of Law No. / 1/1976 m public companies.

3. Public institutions and public companies and public facilities and any corporate person or a joint exercise commercial, industrial, services, or other active forms of economic activity, whatever the point of its association with the exception of the corporate sector in which the state or public institutions contribute with an Arab or foreign countries or with companies or institutions Arab or foreign, which issued instruments exempted special legislative texts.

Article 2 -

Legal texts temporary exemptions granted to encourage the industrial and tourism as well as on the administration of restaurants and hotels, the specific legislative instruments issued special window remains in effect.

Article 3 -

Canceled following texts:

1. The second and third paragraph of Article IX of Law No. / 44 / for the year 1959 and its amendments.

2. Article XII of the Legislative Decree No. / 92 / for the year 1961.

3. Legislative Decree No. / 124 / for the year 1961.

4. Article I of the Legislative Decree No. / 38 / for the year 1966.

Article 4 -

Of the Supreme Council for Tourism is not entitled to grant exemption from taxes and fees and fiscal costs.

Article 5 -

Ministry of Finance issued the necessary instructions for the implementation of this law.
Article 6

This law shall be published in the Official Gazette and shall be effective from the date of publication and are canceled offending texts.

Damascus on 04/29/1402 H corresponding to 02/23/1982 AD


Hafez Assad