President

Based on the Constitution

As approved by the People's Assembly at its 20th meeting of the 20th of 1401 A.H., 27 January 1980,

The following are issued:

Chapter I

General provisions

Article 1 The financial nature of the contracts, instruments, documents, papers and other documents is imposed and is not mentioned in the table attached to this law.

Article 2 The stamp is based on two types:

a. A relative fee, which shall be determined by the proportion of the subject matter of the obligation in the document subject to the drawing in accordance with the following articles of this Law.

b. A fixed fee, determined by the type and nature of the document, and, in general, the subject matter of the commission, as detailed in the table annexed to the present law.

Article 3 The drawing of a stamp shall be achieved according to the following rules other than the special cases provided for in the table attached to it:

For contracts with ministries, departments, public bodies, public institutions, public companies, public companies, public construction companies, public construction companies, other institutions of economic nature, local administrative units, and religious endowments: within the 10 days following The date of communication of the contractor with the direct order.

b. For judicial rulings: upon extraction.

c. For other contracts, access, documents and other documents when signed.

Article 4 The drawing of a stamp is the result of the drawing-based document, which excludes the following:

- Links and all documents of disclaimer shall be made available to those who are given access or document.

b. The documents and papers that result from the drawing on one of the ministries, departments, public bodies, local administrative units or the directors of the Wakfs (religious endowments). The fee is reflected in the cases mentioned on the trader with the referred to.

C) Insurance contracts and premiums: The fee entails the insured person (the opening of the mim).

d - The documents and papers that are given or taken by the land, sea and air transport companies and companies will have the effect of drawing on dealers with the companies and companies mentioned.

An exception is given to the cases in which such institutions and companies deal with ministries, departments, public bodies, administrative units or the directorates of the endowments. In such cases, the institutions and companies in question are drawn up in such cases.

Article 5 The financial nature fee is met in one of the following ways:

1. The nature of a financial nature.
2. Using branded leaves.
3. The seal is a special feature.
4. Cash payment for arrival.
5. They are deducted from the State's exchange orders.
6. in other ways that the Minister of Finance determines.

The use of each of the methods referred to other than the special cases provided for under this Act or the attached schedule shall be determined by decision of the Minister of Finance.

Article 6 A. Financial stamps are sold by designated officials assigned to this end. The sellers of natural or legal persons may be authorized by an official licence to sell the stamps to the public.

b. To be determined by the decisions of the Minister of Finance, the auditor whose licenses are granted to sell stamps, their models, their records, and the proceeds granted to the sellers, to be determined from their purchases to not exceed the maximum (2 %). Two percent of the value of stamps sold to them.

Article 7 1. All contracts, instruments, documents, papers and others that have been organized, issued or issued abroad or in foreign embassies or consulates, when highlighted in the Syrian Arab Republic, shall be subject to the fee established under this Law.

b. To highlight in paragraph-a of this article the submission of the contract, document or paper to one of the entities mentioned in paragraph-a-of article III of this Law. For the purpose of making it legal or for the purpose of establishing a right to a liability arising out of it or for any transaction on which it may be treated on the basis of any legal transaction.

Article 8 1. The drawing of a stamp shall be fulfilled in accordance with the texts of contracts and documents without regard to their legal validity, and the fee shall not appear in any case where the contract or documents appear to be useless.

This does not include contracts with one of the entities specified in paragraph (a) of article 3 (3) of this Act if it appears that the defect or legal non-impact of the instrument was caused by management.

2. If a single document contains numerous transactions or transactions with no link between them, the fee shall be met separately from each transaction.

If the transactions or transactions in question are interrelated or one of them is a ground for each other and the contractors themselves are the source, the higher fee shall be met in this case.

An exception was given to the fact that the transaction or transaction involved a third person as the special fee for such treatment or transaction was paid separately.

3. If the contract is waived or sold on the original document itself by a quarter of the fee for the renewed waiver or sale, unless the allowance is guaranteed an increase in value, the increase in this case shall be subject to the full schedule and the rest shall be subject to a quarter of the fee.

4. Each book, transaction, footnote or explanation that arises or contains an extension for a contract or any other document containing a new obligation is subject to the drawing of a stamp.

Article 9 If several copies of contracts, documents, papers and others subject to this fee are organized, the fee shall be met on each signed copy, in addition to the original fee, except for the contracts where copies are satisfied only at the limits of the counting of Contracting Parties. If the copies are not signed, the original fee is not worth the original version.

As for the commercial paper, the additional signed copies are exempt from the fee if the original version is provided and if the additional copies are placed in circulation without the original version being attached to the fee, it is worth drawing in this case on the additional copy.

Article 10 In the event that contracts, instruments or papers containing certain amounts are organized in foreign currencies, the currencies mentioned are converted, in the event that the fee is met according to the provisions of this law on the basis of the price adopted by a decision of the Minister of Finance after the official bulletins of the currencies. Foreign.

Chapter II

Drawing Rates

Article 11 1. The relative fee rate shall be determined for all contracts, instruments and papers containing a certain amount of 4 0 % four thousandth of the amount subject of the obligation in the drawing-based document, other than special cases for which other rates are determined according to the table attached to this The law.

2. Lump rates shall be determined according to the schedule attached to this Law.

The Minister of Finance may, by decision, unify any financial fees or any legal additions to the drawing of the nature of the fee, as well as the compensation of a quarter of the pound to a quarter of the fixed fee rate.

Chapter III

Payment Rules

Article 12 1. The formulation of a stamp shall be fulfilled, taking into account the cases provided for in this Act.

2. Stamps are annulled as soon as they are attached to the document or paper by mentioning the date-day, month and year-by signing them with a fixed ink or by closing them with a digital ring containing the day, month and year with the ring assigned to the assigned ring.

In all cases, the heroes have to be clearly and clearly and are being overrun on the borders of the stamps, which are impossible to reuse again.

Article 13 The drawing is drawn from the public bodies determined by the Minister of Finance: once every three months at the most and the supply is in accordance with the restrictions of those bodies within the period of not exceeding/15 days, following the end of the last month of the period to which the assessment is returned according to the instructions issued by the Minister of Finance. Minister of Finance

Article 14 The fee for shares and loan bonds listed in the table attached to this Law shall be satisfied as follows:

a. On the basis of the proportion of each premium paid out of shares or subscribed loans if they are issued in Syria: a payment is made in cash for arrival three months before the specified date for the performance of each instalment of capital payments. A stock exporter or a loan bond should offer shares or bonds that have already paid the fee, and the competent tax administration within ten days of issuing it to seal it.

b. On the basis of the value of the stock or the basis of the loan at the price of the currency specified in accordance with article 10/precedent if stocks or bonds are exported abroad by stamping them when they are trading in Syria.

Article 15 The fee and fines of the deceased in violation of the provisions of this Act shall be limited and the claim for painting without penalty shall be limited to the person who, after death, highlights the subject matter of this fee to any of the entities specified in paragraph (a) of article 3 of this Law.

Article 16 The multiplicity of offenders in violation of the provisions of this Act shall be considered to be responsible for solidarity and solidarity for the payment of fees and fines resulting from the implementation of its provisions.

Article 17 For no reason shall be accepted for the restitution of the value of the financial stamps that have been issued or the tagged papers that have been written on them other than the justifiable exceptional cases estimated by the Ministry of Finance.

Chapter IV

Access, control and audit assets

Article 18 1. The competent officials in charge of monitoring the implementation of the provisions of the drawing of character shall have the right to familiarize themselves with the various bonds, documents and papers subject to the painting and to familiarize themselves with the limitations of the parties specified in article 3 of this Law, all of which are to verify the validity of the implementation of its provisions and the following. All those subject to this fee are to be referred to the staff members-at their request-all the paperwork they have, and therefore they have to make it possible for these employees to do their duty to fully scrutinize the case.

2. The papers of those charged in accordance with the provisions of paragraph 1/preceding shall be found by at least two staff members during the days in which they exercise their business without the holidays and checks during regular working hours in the work management space only and as soon as possible without performing That is to obstruct the work of the officials

Article 19 1. Staff charged with overseeing the implementation of the provisions of the drawing of a stamp shall, at the request of the Director of Finance or his/her office, make an abrupt inquiry into the offices of the Administration and verify the application of the provisions of this Act.

2. If employees find bonds or papers on which the offence is not applied, the offence is established by an official record in which the form of the paper and the nature of the offence is established under an official record, in which the type of paper is mentioned, the nature of the offence, the amount of the fee and the fine, and the penalty is appended to their signature. The official or his legal representative will then testify to the existence of the document and the veracity of the violation. If it is rejected, staff members are entitled to confiscate the offending papers and to link them to the record-and, if necessary, may use the public forces to place the hand on the documents and papers mentioned.

Article 20 1. If one of them is exposed to staff while performing their functions or prohibited from doing so, an official record shall be organized and submitted to the competent tax administration.

A shopper is punished or reluctant if it is established that it has done so without legal justification, with a fine of 500 /l. It will be imposed by a decision of the Minister of Finance, and in case the irregulars repeat the fine the next time to /2000. Q.

2. The complainant is entitled to appeal against the decision of the Minister of Finance referred to in the competent judicial reference in accordance with the provisions of article 31/of this Law.

Chapter V

Sanctions

Article 21 In contravention of the provisions of this Act, the following monetary fines shall be imposed:

1. stamps are sold without a license or sold at prices exceeding the prices listed above: a fine of /500/l. Q. The fine is doubled if the offence is repeated within three years.
2. Reuse of stamps used before: a fine of seven times the value of the reused character for not less than 200/l. If the offence is repeated within three years, the fine is doubled.
3. The non-imputing or non-invalidation of the stamp or the non-invalidation of the stamp or the non-payment of fees payable under a link within the specified time limit: a fine equivalent to the fee or the missing part of the fee.
4. Illegally attached or attached to a stamp: a fine of a quarter of the value of the label or of the illegally overpaid character.
5. In all cases the missing fee is met as well as fines.

b. Stamp fines take the status of civil compensation as well as the status of penalty.

Article 22. The stamp duty and the fines listed in paragraphs (a-3) and/(4) of the former article/21/21/or of the organizers, signatories, beneficiaries and holders of the paper, and in solidarity with the authors, are met.

Rule 23 -In addition to the financial fines set out in article 21 of this Act, the following penalties are imposed on violators of the following penalties and penalties:

1. The use of a world of stamps is punishable by up to 10-to-month imprisonment and a fine of between 100 and 500-l. Q.
2. A person who sells or tries to sell is a scientist with stamps that have previously been used in prison from 15 days to two months and a fine ranging from 100-10000 to. A repeat of the sentence of imprisonment shall be six months.
3. Articles/440 and 441 of the Penal Code apply to those who imitate, visit stamps or use copycat or counterfeit stamps.

(b) Any authorized officer may also establish the offences or offences referred to in the preceding paragraph.

c. The penalty fines imposed by the penal courts shall be added to financial fines and obtained in the same way.

A judgement of acquittal by the courts does not dispense with the performance of pecuniary fines imposed on the contrary by legal means and may take the judgement as a basis for the submission of a settlement application in accordance with the provisions of article 29 of this Law.

Article 24 The abandonment of documents, documents and other papers against which they have been targeted for a fine or penal sanction does not preclude the collection of the fine or the prosecution for the execution of the penalty referred to.

Rule 25 All heads of courts or councils, their members and all personnel working in paragraph/3 of article 3 of this Law and those working in the notary offices shall require the duty-bearers to perform the fee and fine in accordance with the provisions of this Law, and when refraining from The seizure is regulated by reality and the document is seized and sent to the competent financial services with the identification of the offending identity and, if necessary, highlighting the document.

Article 26 If the offence also includes a misdemeanor or a felony, the case is referred to the competent courts, in addition to the prosecution of the infringement of the financial penalty.

Article 27 All of the workers mentioned in article 25 of this Law who did not consider their provisions are mandated to perform the fine that they should have demanded. If they organize or accept papers that are subject to the provisions of this law without being required to draw, they are considered responsible for the performance of the fine, as well as the imposition of penalties granted to them. The fee is provided by the designated holder in all cases.

A staff member who has not been referred to the ordinary courts as a criminal offence or a felony committed in the application of this law shall be punished with disciplinary penalties prescribed in law and, where appropriate, pursued as a partner.

Rule 28 Each person charged with a fine shall be charged with the obligation to perform it within 30 days of the date of the communication.

Article 29 The Minister of Finance is exempted from the financial fines imposed by this Act or the settlement procedure.

The general rules for exemption and settlement shall be determined by an organizational decision issued by the Minister of Finance.

Chapter VI

Assets of Prosecution and Objection

Article 30 If the offender does not pay the fees and fines of 30 days prior to the notification of payment in accordance with the provisions of article 28 /of this Act, the competent financial manager shall be charged with a decision to make a reservation on his or her funds and shall be informed of the assets of the person in charge.

Article 31 a. The offender is entitled to object to the decision to make a reservation with the Civil Start Tribunal located in the place of his or her employment within thirty days following the date of the notification of the detention decision.

b. The Court shall be informed of the challenge to the competent Directorate of Finance to place its response within fifteen days following the notification of the above-mentioned objection.

c. The Court shall decide on the case during the month following receipt of the response of the Finance Directorate or during the month following the expiry of the deadline for the reply in the light of the documents and the papers highlighted.

Article 32 The court decision to the object of the objection and to the Directorate of Finance is reached within ten days of the date of its issuance.

Article 33 In the event that the Court found, in its view of the case, that the case may be filed for fear of the provisions of this law, it must issue a decision on it before deciding on the main proceeding and without resulting in the postponement of that invitation.

Article 34 The decisions of the Court, which are referred to, are subject to appeal before the Court of Cassation within the 30/day period following the date of communication.

Chapter VII

Different provisions

Article 35. Before exercising their work in front of the competent financial manager, the staff members are sworn in to monitor the implementation of the provisions of this law and to control the violations of this law.

??? I swear to God that I would implement the provisions of the financial nature faithfully and faithfully and commit to preserving the secret of the profession."

Article 36 All staff members and in general all persons who, by virtue of their functions, competence or work, are involved in the investigation, collection or adjudication of disputes relating to the nature of this law, to adhere to the secret of the profession under penalty of the penalty provided for in article 565 of the law Sanctions.

Article 37 The Directors of Financials, their associates, the heads of the Chambers and the people of the drawing of character and their assistants shall enjoy the status of officers of the judicial officer in all matters relating to the implementation of the provisions of the financial character established under this Act.

Article 38. 1. Contrary to the texts in force, the public treasury rights to claim the performance of the financial character and the fines due in accordance with the provisions of this Act shall be outdated by fifteen years after the realization of the fee.

2. The statute of limitations referred to in paragraph 1/above shall commence from the day upon which the fee shall be entitled to the charge in accordance with the provisions of this Law and the Schedule attached to it. The statute of limitations referred to by the performance of the fee shall be interrupted through administrative reporting or secured mail with a reply of arrival.

3. The rights of those charged in requesting the recovery of fees are subject to the right to the expiration of fifteen years starting from the day of performance of the fee.

Article 39 Fines resulting from contravention of the provisions of this Act shall be distributed according to the ratio stipulated in the owners of the Ministry of Finance.

Rule 40 Fees for stamp duty:

a. The books and papers used by the general savings funds and in general all papers, books, publications, bonds, and access to savings funds, whatever.

b. Transactions and papers of school cooperation funds, Scouting, bully, youth, pioneers, school activity and sports.

c. Transaction documents and documents relating to minors, the poor and the debauchery.

Article 41 Taking into account the exemptions granted by special legal texts, all provisions in contravention of this Act are repealed, in particular the General Decree No. 3/No. 26/12/1933 of the Statute of the State and articles/25 and 27 of Legislative Decree No. 146/No. 146/1964/1964.

Article 42 The financial charges shall be determined by a decision of the Minister of Finance, which shall be met in a manner of adhesion to the stamp, as well as the consolidation of these fees and their additions and the standardization of the stamps used in their fulfilment.

Rule 43 The Minister of Finance shall issue instructions and executive decisions to this Act.

Rule 44 This Law is published in the Official Journal and takes effect 30 days after the date of its publication in the Official Journal.

Damascus on 3/3/14010 A.H., 8/1, 1981

President

Hafez al-Assad

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