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Act 13 Of 2013 Adding 5% Checks On Taxes And Fees

Original Language Title: القانون 13 لعام 2013 إضافة نسبة 5% على تحققات الضرائب والرسوم

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Law 13 of 2013 Add 5 % to Taxes and Fees


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Act No. 13 of 2013
Date-birth: 2013-07-02 History-Hjri: 1434-08-23
Published as: 2013-06-27
Section: A law.

Information on this Act:
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Law 13 of 2013
5 % added to tax and fee checks

President

Based on the provisions of the Constitution, and as approved by the People's Assembly at its meeting held in the date of 19-8-1434 A.H., 27-6-2013, my birth. The following are issued:

Article 1

5 % shall be added to the tax checks, direct charges, taxes and indirect charges for a period of three years called the national contribution for reconstruction and shall be applied according to the following:

  1. Starting with the 2012 costs for the real profit clique.
  2. Starting with the 2013 costs for the rest of the tax and other direct charges, taxes and indirect charges.
  3. This addendum does not apply to:
  1. Income and pay income tax.
  2. Draw the provided electricity CT Legislative Decree No. 18 / Date of 14-2-2010.
  3. Direct and indirect taxes and fees paid prior to the date of its entry into force.

Article 2

A paragraph in section 6/of the budget income table of /611/ under the title of the national contribution to reconstruction has been referred to as the resources of the present addendum established under the provisions of this Act.

Article 3

The Minister of Finance shall issue executive instructions to implement the provisions of this Act.

Article 4

This Act shall be published in the Official Journal and shall be considered effective from the first month following the date of its promulgation.

Damascus at 23-8-1434 A.H., 2-7-2013, my birthday.

President
Bashar al-Assad

mz












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