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Notification of error in legislation
Act No. 2 of 1982
Date-birth: 1982-02-23 History-Hjri: 1402-04-29
Published as: 1982-02-23
Section: A law.
President
Based on the Constitution.
As it is approved by the People's Assembly at its meeting held on 14-4-1402 A.H., 8-2-82 m.
The following are issued:
Article 1
shall be subject to the laws of taxation, fees and public financial costs, all the enumerated in this article:
1. Public institutions, public companies and associated establishments subject to the provisions of Legislative Decree No. 18 /18 of 1974 and its amendments, whether or not they are aligned with their provisions.
2. Public companies subject to the provisions of Act No. 1 of 1976.
3. Public institutions, public companies, public companies, and any public or common person who engages in commercial or industrial activities or services or other aspects of economic activity, regardless of the point of association, except for the joint sector in which the State or its public institutions contribute to States. Arab or foreign, or with Arab or foreign companies or institutions that have been exempted from special legislative texts.
Article 2
The provisions of the temporary legal exemptions granted for industrial encouragement as well as tourism related to the setting up of specific restaurants and hotels issued in special legislative instruments remain in force.
Article 3
The following texts are cancelled:
1. Second and third paragraph of article IX of Act No. 44 of 1959 and amendments.
2. Article XII of Legislative Decree No. 92 of 1961.
3. Legislative Decree No. 124 of 1961.
4. Article 1 of Legislative Decree No. 38 of 1966
Article 4
The Supreme Council for Tourism does not have the right to grant exemption from taxes, fees and public financial costs.
Article 5
The Ministry of Finance issues instructions for the implementation of this law.
Article 6
This Law is published in the Official Gazette and operates on the date of publication and the offending texts are repealed.
Damascus, 29/4/1402 A.H., 23/2, 1982
President
Hafez al-Assad
mz
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