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Act 1 of 1981 determining financial character sketch of the President based on the Constitution and approved by the NPC meeting held on 20th of Safar 1401 e 27th of December 1980 issue: chapter I General provisions
Article 1 – levy financial nature of contracts and instruments, documents, papers and other than stated in the table attached to this law.
Article 2 – the draw two character: a – draw is relative, and determines the amount of commitment in document subject to drawing in accordance with the following rules of this law.
B – a flat fee depending on the type and defines the nature of the document, the paper generally subject to Commission this fee according to what is contained in the schedule to this Act.
Article 3 – checks draw character according to the following rules except the special cases provided for in the schedule: (a) for contracts with ministries and departments, public bodies and public corporations and public institutions and facilities and General construction companies and other institutions of an economic nature and local administrative units and directorates endowments: during the ten days following the date of communication of contractor direct command.
B – for sentences: when you extract.
C for other contracts, receipts, documents and other papers when you sign it.
Article 4 – the nature of graphic effect produced the taxable document drawing, with the exception of the following: a-links and all the docs discharge, where painting of gives him access or document.
B – documents and papers that drawing on one of the ministries, departments or public bodies or local administrative units or directorates endowments: the drawing is reflected in the cases mentioned on the referenced entities handler.
C insurance contracts and premiums: graph follows the insured person (open m).
D – documents and papers that give or take companies land, sea and air transport and consequent drawing on dealing with institutions and companies mentioned.
The foregoing excludes cases handled by those institutions, companies or public bodies, ministries or departments or administrative units or directorates endowments as follows in such cases drawing on institutions and companies mentioned.
Article 5 – financial character sketch fulfilled one of the following methods: stick the stamp.
The use of marked cards.
The seal special attribute.
Cash payment meet arrives.
Deduction of exchange orders issued by the State.
Other methods prescribed by the Minister of finance.
And designated by the Minister of finance cases using both methods referred to except the special cases stipulated under this Act or the schedule.
Article 6 – a – financial stamps are sold by appointed officials. Under official license to authorized sellers of natural or legal persons selling stamps to the public.
B determined by decisions of the Minister of finance references that permits the sale of stamps and forms and records of these licenses and royalties granted to sellers decisively to purchases at a maximum (2%) two per cent of the value of the stamps sold to them.
Article 7 – a – subject to the prescribed fee under this law all contracts and instruments and documents, papers and other organized or issued or established abroad or foreign embassies or consulates, when Syrian Arabic Republic highlighted.
B – highlight means outlined in paragraph – a – of this article provide contract or document or paper to one mentioned in paragraph-a of article 3 of this law. To give them legal status or to be invoked to establish the right commitment caused her or make any occasion on which treatment to any fair legal treatment.
Article 8 – 1-character sketch are met in accordance with the provisions of the contracts and documents without regard to legal validity, are drawing in any situation where it appears the contract document or inoperative.
This does not include contracts with a specified in paragraph – a – article 3 of the Act if it appears that the defect in the instrument or lack legal effect was caused by management.
2. If the document included the one on many transaction or where the Association, meets the required drawing on each transaction separately.
If the transactions or deals mentioned interconnected or one of the other contractors had cause to themselves they are sourced, meets top drawing in this case.
The exception of the fact that the transaction or transaction relating to a third person as your drawing of this treatment reimbursed or deal.
3. in the event of assignment of the contract or sell it on the original document itself, only to meet a quarter of drawing process for waiver or renewed selling, but if the allowance increase in value, in this case the increase is subject to the full prescribed fee and meets the rest quarter drawing.
4. each book or transaction or a footnote or result in or involve the extension of the contract or any other document which includes a new commitment – it is subject to draw.
Article 9 – If multiple copies of contracts or other documents or papers under this drawing, meets each painting signed copy separately besides drawing the original version, except where the contracts merely updating graphic on back within the Contracting Parties count. In the event that an unsigned copy, not worth drawing up the original version.
As for the commercial paper it exempts additional copies signed by drawing if provided escort for the original version in case additional copies in circulation without the accompanying version of the original paid her drawing is drawing in this case extra version.
Article 10 – if contracts or instruments or papers that contain certain amounts of Foreign Exchange organization, the currency shift, meet the drawing in accordance with the provisions of this law on the basis of the price at which supports the decision of the Minister of finance after seeking the official releases of foreign currencies.
Chapter II drawing rates
Article 11-1-sets the rate of relative drawing all contracts and instruments and papers that contain a certain amount by 4 0% 4 000 of commitment amount in document under drawing, except special cases which set other rates according to what is contained in the schedule to this Act.
2. identify the drawing rates according to the schedule to lump this law.
And the Minister of finance may, at his discretion, standardize any finance charges or any legal additions to draw a character with the mentioned drawing and correcting the fraction one quarter quarter pound for pound lump fee rates.
Chapter III rules of payment
Article 12 – 1 – embed method character sketching met taking into account the cases provided for in this law.
2. four stamps are overridden on the document or paper collage by date – day, month and year – and signature or ink stamped in ink thinner for a digital ring includes the day, month and year with the ring of your charge in all cases require that the heroes are clearly and obviously it is overrun within revoked stamps find impossible to reuse again.
Article 13 – deducted character sketch provides by public entities established by the Minister of Finance: once every three months and sales restrictions are in accordance with those within a time limit not exceeding 15 days post last month of duration to which the deduction according to the instructions issued by the Minister of finance.
Article 14 – meets the drawing to be on loan bonds and shares listed in the schedule to this act as follows: a – based on the percentage of each premium from premiums paid by stock or bond loan subscribed if issued in Syria: payment is in cash to meet within three months of arrival date to perform each premium capital premiums. And on the Organization of exporting stocks or bonds to offer loan stocks or bonds that have already paid the fee owed by them, and the competent tax administration within 10 days of their release for stamped.
B on the basis of the value of the stock or bond loan in specified currency according to the article the former Norra if stocks or bonds issued abroad by stamped when traded in Syria.
Article 15 – splashed down draw the character and fines on offending the deceased to the provisions of this law and limited demand by painting without a fine on the person that stands out after death leaves theme of this drawing to a specified in paragraph a of article 3 of this law.
Article 16 – multiviolators in violation of the provisions of this law shall be considered as jointly and severally liable for payment of fees and fines as a result of the implementation of its provisions.
Article 17 – does not accept any reason to claim refund of financial stamps pasted or papers tagged initiated by typing them except in cases justified special which was highly valued by the Finance Ministry.
Chapter IV access and surveillance assets and auditing
Article 18-1. clerks charged with monitoring the implementation of the provisions of the draw the character of different bonds and their documents and papers subject to drawing and view the restraints as defined in article 3 of this law and all of that to validate the implementation of its provisions and to all taxpayers subject to this drawing to highlight to the staff mentioned-at their request – all their papers and they mentioned the following to enable those employees who do their duty in AC.
2 – see papers assigned in accordance with the provisions of the preceding paragraph/1/by at least two staff during the days where their holders without holidays and checks during normal working hours in labor management places just as quickly as possible without obstructing the work assigned.
Article 19 – 1 – the staff assigned to monitor the implementation of the provisions of the draw that nature – at the request of or on behalf of its agency financial manager – sudden investigations for law enforcement administration offices to check and verify the application of the provisions of this law.
2. If the staff finds no papers or bonds prescribed fee applies proven violation under official record stating security type and the nature of the offense under official record stating security type watching and nature of the offence and the amount of the fee and fine and appended their signature, then the witness or his legal representative on a document and the validity of the offense if he refused them a CBP staff is entitled to confiscate the leaves and tie them to the record – and may if necessary – use public force to seize documents and papers Listed.
Article 20 – 1 – if someone presented to employees while on their job functions or prevent them from doing, official minutes are organized and submit to the competent tax administration.
Punishing recalcitrant defaulted or if he has done so without legal justification, fined/500/l. O imposed by decision of the Minister of finance, and in the event of a repeat offence raise fine the next time to/2000/l. O.
2. the offender is entitled to appeal the decision of the Minister of finance referred to the competent judicial authority in accordance with the provisions of article 31 of this law.
Chapter v penalties
Article 21 – a – for violations of the provisions of this law imposes fines cash: sell stamps without a license or sell at prices exceeding the prices listed on it: fine of 500 l. O If the offense was repeated fines doubled in three years.
Reusing stamps used before: a fine seven times the value of the recycled nature used not less than fine/200/. O If the offence is repeated within three years doubled the fine.
Not to stick the stamp or affix a stamp or no stamp or heroes minus the non-payment of fees payable under prescribed within the time arrived: a fine equivalent to twice the painting or the missing part thereof.
Affix the stamp or tbetilh illegally: a fine equivalent to one quarter of the value of the invalidated or poster stamp illegally.
In all cases satisfy drawing ellipse as well as fines.
B – take fines in civil damages as well as stamps as a punishment.
Article 22 – stamp fees and fines mentioned in paragraphs/a-3 and a-4/Article/21/ex Sindh organizers or paper and from signatories and users and holders and its conclusion are symbionts in solidarity.
Article 23 – a – on top of fines set out in article 21 of this Bill impose deterrent penalties for offenders and penal sanctions: anyone who uses a world order of imprisonment already use stamps/10 days to a month and a fine of between 100-500//. O.
Anyone selling or trying to sell a previously used stamps order imprisonment/15/days to two months and a fine of between 1000 – 10000/s when repeated stresses prison sentence to six months.
Applied arts/440 and 441/Penal Code mimics or visiting or using counterfeit stamps stamps or faked.
B – the authorized officer may prove irregularities that also prove misdemeanors or felonies mentioned in the previous paragraph a.
C added deterrent penalties that govern criminal courts to fines and get in the same way.
The verdict of acquittal on the courts with needless perform financial penalties imposed on offending due provision in question could take basically to apply for settlement in accordance with the provisions of article 29 of this law.
Article 24 – to relinquish documents and other papers that targeted shares triggered by a fine or punitive penalty does not preclude recovery of fine or conducting prosecutions of criminal sentence referred to.
Article 25 – to all heads of courts or councils and their members and to all workers in those enumerated in paragraph a of article 3 of this law and in notaries to claim assigned to perform drawing and fine when under pursuant to the provisions of this law, when you abstain from performance tuning regulates and adjusts the document and sent to the competent financial circles with mentioning the identity of the offender and signalized document when appropriate.
Article 26 – if the offence also include a misdemeanor or felony case is referred to the competent courts in addition to prosecute offending the fine.
Article 27 – all employees mentioned in article/25/of this law who did not observe its provisions are instructed to perform the fine that was they should seek it out. If staged or accepted papers are subject to the provisions of this law without drawing to claim they are considered responsible for performing fine addition to impose disciplinary penalties. Drawing its charge, prosecuted either in all cases.
Punishing employee who has not solved by ordinary courts misdemeanor or felony committed in application of this law, disciplinary penalties provided for in the law and if necessary can pursue him as a partner.
Article 28 – directs each fined warning that performed during/30/days of notice.
Article 29 – the Finance Minister's exemption from fines imposed under this Act or leveling.
General rules for exemption from regulatory decision settlement Finance Minister.
Chapter vi and article objection assets 30 – unless the offender to pay fees and fines before the expiration of thirty days on payment warning communicated in accordance with the provisions of article 28 of this law, the competent financial manager follows a decision to seize his assets and communicated to the assigned assets.
Article 31 – a – offender is entitled to object to the civil court custody decision based on where his practice work within thirty days following the date of the booking decision communicated.
B inform the Court objecting to the competent financial Directorate to develop a response within fifteen days following the communication object.
C the court case during the month following receipt of the financial Department's response or during the month following the expiry of the time for reply in the light of the highlighted documents and papers.
Article 32 – informs the Court's decision to the complainant and to the financial department within ten days from the date of issue.
Article 33 – in case the Court finds during her claim on papers for fear the provisions of this law, it shall issue a decision around before deciding on the basic suit without delay.
Article 34 – court decisions referred to are subject to appeal before the Court of Cassation within 30 days following the date of communication.
Chapter VII miscellaneous provisions
Article 35 – staff swears to oversee the implementation of the provisions of this Act and adjust his transgressions before exercising their right to competent financial manager as follows: "I swear by Allah almighty to implement provisions of financial character honestly and sincerely and to commit to keeping trade secret."
Article 36 – all staff and generally all persons by virtue of their job or their specialty or their relationship to achieve or collect or adjudicate disputes relating to the theme of this character drawing, should abide by the trade secret under penalty of punishment prescribed in article/565/of the Penal Code.
Article 37 – has managers of finances and their associates and chiefs and people draw the character and their associates in the judicial police officers in all matters relating to the implementation of the provisions of financial character sketch under this law.
Article 38 – 1 – Unlike the texts in force, subject to the rights of the public Treasury to claim performance of financial character and draw fines in accordance with the provisions of this law, after fifteen years to achieve drawing.
2. start limitation referred to in the preceding paragraph/1/day you deserve when drawing on a charge in accordance with the provisions of this law and the accompanying table. Interrupted prescription referenced drawing performance by administrative notification, mail secured with a reply.
3. subject to the rights holders on request a refund fees collected unlawfully after fifteen years beginning on the day of the performance graph.
Article 39 – distribution of fines resulting from the provisions of this law in accordance with the proportions set forth in the Ministry of finance.
Article 40 – exempt from stamp duties: (a) books and papers that use General savings funds and in general all papers and books and publications and bonds and receipts for whatever savings funds.
B transactions and leaves the school cooperation funds and Scout and bully and Vanguard youth and school activities and sports.
C – papers and documents transactions involving minors, the poor and the charge.
Article 41 – taking into account the exemptions granted special legal provisions, abrogate all provisions contrary to this law in particular Decree No 3/26/12/1933 date for draw nature and Arts/25 and 27 of Legislative Decree No 146/date 22/12/1964.
Article 42 – specified by a decision of the Minister of finance finance charges that meet in a manner stick character, as to his unifying these fees and addenda and standardize the stamps used in the met.
Article 43 – Finance Minister issued instructions and operational decisions.
Article 44 – this law shall be published in the Official Gazette and shall be deemed effective after thirty days following the date of its publication in the Official Gazette.
Damascus, 3/3/14010 (h) on 8/1/1981 President Hafez Al-Assad
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