Read the untranslated law here: http://parliament.gov.sy/arabic/index.php?node=201&nid=4363&RID=-1&Last=10058&First=0&CurrentPage=4&Vld=-1&Mode=&Service=-1&Loc1=&Key1=&SDate=&EDate=&Year=&Country=&Num=&Dep=-1&
Law 19 of 2011
Charged with tax exemption of real profits from interest and penalties and fines income
President of the Republic based on the provisions of the Constitution
And approved by the People's Assembly in its meeting held on 7-12-1432h corresponding 3-11-2011m
Issued the following ..
A - relieved charged with tax real profits and addenda belonging to the year / 2010 / income and pre as well as in charge of taxation and other direct financial charges and addenda belonging to any of the years / 2011 / and by all the interest, penalties, and fines of different types If you paid the tax or fee revenue any of the years mentioned until the very 31-12-2011.
B - is exempt holders subject to the provisions of article / 6 / of the Legislative Decree No. / 51 / of / 2006 /, as amended, relating to facilities and tourist Mklfo sales real estate tax covered under the provisions of Law No. / 41 / of / 2005 / and its amendments from all fines and penalties imposed on them for years / 2011 / and pre-tax if paid up to 31-12-2011.
(C) shall be exempt holders who have paid any of the taxes and fees referred to in paragraphs / a / and / b / previous two before the enforcement of this law from interest and penalties and fines outstanding.
D to Atrd interest, penalties and fines relating to taxpayers mentioned paragraphs / a / and / b / paid before the enforcement of the provisions of this law.
Provisions of paragraph / a / of the first article of this law applies to:
A real profits attributable costs for the years 2010 and before that the position of the collection are placed after the enforcement of the provisions of this law.
(B) the costs of the years before 2011 and for the rest of taxes and fees covered by the provisions of this law that are placed into the collection after the entry into force.
(C) is required to take advantage of the exemption mentioned in paragraphs / a / and / b / of this article to pay the tax or fee mentioned before the expiration of the year in which deserve a tax or fee and put into the collection in accordance with the provisions of the special window.
Exempt from fines and penalties of persons resulting from their personal accounts collected by financial departments in accordance with the provisions of paragraph / c / article / 1 / of the Public Funds Collection Law No. / 341 / of / 1956 / and its amendments if curling disclosure up to 31. 12 2011.
Provisions of this Act apply to the fines resulting from the application of the provisions of Law No. / 25 / of / 2003 /, as amended, relating to the query and the fight against tax evasion.
Estvid to the provisions of this law in charge who applied sentenced to Article / 13 / of the law No. / 21 / dated 07/01/1981, or the provisions of Article / 19 / of the law No. / 24 / of / 2003 / and its amendments.
Finished the provisions of Legislative Decree No. / 22 / of / 2009 / and all contrary to the text of the provisions of this law, as of the effective date.
Minister of Finance shall issue the necessary instructions to implement the provisions of this law.
This law shall be published in the Official Gazette and shall come into force from the date of issuance.
Damascus on 19-12- 1432 AH corresponding to 15. 11. 2011's AD.
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