President
Based on the Constitution

As approved by the People's Assembly at its meeting held on 7.1-12-1432 A.H., 3.11-2011,

My machine's coming.

Article 1

a. The real income tax holders and their additions to the years/2010s and other tax holders and other direct financial fees and their additions to any of the years/2011 and prior to all benefits, sanctions and fines shall be exempted from all types if they are reimbursed Tax or fee revenue for any of the years mentioned up to 31-12-2011.
b. Persons subject to the provisions of Article 6 / Legislative Decree No. 5/1/2006 and its amendments concerning tourist facilities and those of real estate tax, which are covered by provisions. Law No. 41/ 1 (2005) and its amendments to all fines and penalties for years/2011 and before if they pay the tax until 31-12-2011.
c. The holders who have paid any of the taxes and fees referred to in paragraphs (a) and/(b) prior to the effectiveness of this Act shall be exempted from interest, sanctions and outstanding fines.
d. Interest, sanctions and fines for those assigned to paragraphs//and/b/paid shall not be reimbursed before the provisions of this Act have entered into force.

Article 2

The provisions of paragraph (a) of article I of this Law shall apply to:
a. The real profit costs for the years 2010 and before which shall be put in place after the provisions of this Act have entered into force.
b. Costs for 2011 and prior to the rest of the taxes and fees covered by the provisions of this Act, which shall be put in place after its entry into force.
c. A requirement to benefit from the exemption mentioned in paragraphs (a) and/(b) of this article is to pay the tax or fee mentioned before the expiration of the year in which the tax or fee is due and collection is in accordance with the special texts of the window.

Article 3

Persons from fines and penalties shall be exempted from the personal effects of personal effects obtained by the financial services in accordance with article 1, paragraph (c), of the Law on Public Funds (General Funds) /341/1956, and its amendments, if the assets have been paid up to 31-12-2011.

Article 4

The provisions of this Act apply to fines resulting from the application of sentences Law No. 25 /2003 / and its amendments related to the query and the fight against tax evasion.

Article 5

The provisions of this law do not benefit from the provisions of article 13/of Act No. 1/date 1-7-1981 or the provisions of article 19 / Act No. 4/4 /2003/and its amendments.

Article 6

The provisions are terminated. Legislative Decree No. 2/2 of 2009 Each text is contrary to the provisions of this Act as of the date of its entry into force.

Article 7

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

Article 8

This Act is published in the Official Journal and is considered effective from the date of its promulgation.

Damascus 1 9-1 2-1432 A.H., 15-11-2011 My birth.

President
Bashar al-Assad

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