Law 41 2007 Events General Commission For Taxes And Fees

Original Language Title: القانون 41 لعام 2007 إحداث الهيئة العامة للضرائب والرسوم

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Law 41 2007 events General Commission for taxes and fees the President of the Republic based on the Constitution and approved by the NPC at its meeting on 17-12-1428 at 26-12-2007 m. Issued: article 1 the following expressions mean in application of the provisions of this law explained to each side. Cabinet Minister. Minister of Finance Ministry. The Ministry of finance. The body. General Commission for taxes and duties the General Director. The Director General of the General Administration of taxes and fees the Board of Directors. Board of the General Commission for taxes and fees article 2 a.. Syrian Arabic Republic spoke at a public body called (General Commission for taxes and fees) have legal personality and administrative and financial autonomy and is linked to the Minister and be headquartered in Damascus.

B., talk directorates and sections and circles in the provinces and regions and communities by decision of the Minister on the proposal of the Director General.

Article 3 the Commission aims to propose and implement tax policy in light of the general financial and economic policy of the State and making plans and executing them in the interests of effective participation in the implementation of economic and social development plans and within the following functions.

1. propose draft legislative instruments relating to the imposition and collection of taxes and duties and implementing this legislation and set up their own operational instructions and decisions issued by the Minister.

2. the preparation of estimated annual revenues for the State budget of taxes and fees.

3. develop and implement a plan to combat tax evasion.

4. conclude treaties and conventions relating to taxes and fees and attend international conferences and local Arabic and tax affairs.

5. coordination with regulatory agencies to ensure proper implementation of legislation that taxes and fees.

6. coordination with the General Customs Directorate, including the exchange of information at all levels to ensure proper implementation of legislation that taxes and fees.

7. exercise any other functions entrusted to it by the Minister.

Article 4 manages body.. 1. the Board of Directors 2. Director-General article 5 a.. The Board consists of. Cabinet Minister. President General Manager. Vice President delegate of the Ministry of Finance Director level at least. A member of Customs Director General. A member of experts and specialists. Three members of the b.. Board members are named by the President of the Council of Ministers on the proposal of the Prime Minister and other members can be added by decision of the Prime Minister.

C determine bonuses and compensation of members of the Board of directors by a decision of the Prime Minister.

D the Board meets. invitation of at least once every three months and whenever needed and have two thirds of the legal meeting members including the Chairman or his Deputy and take decisions by an absolute majority of the Board of Directors and President are likely to equal votes.

E.. Named Chairman of the Board Secretary to the Board of the staff of the Commission on the proposal of the Director General.

 Article 6 the Board is the competent authority for the policy Board for the purpose for which it has the broadest powers in the management and conduct of its body and is fully responsible for approving his plans and improved implementation of and in particular the following tasks.

1. adoption of the annual report on the activities of the body.

2. approval of draft laws and legislation on taxes and fees and raise it to stakeholders.

3. approve the draft annual budget of the Commission.

4. a study sees the Chairman subject of issues relating to the work of the Commission.

Article 7 a.. Director General appointed by Decree specifying the cab and compensations.

B Associate Director General. or more called the decision of the Minister on the proposal of the Director General.

Article 8 General Director and Management Board and implementing Board decisions and has in particular the following.

1. implement legislation that taxes and fees and the work of collecting taxes and fees and other income related to the work of the Commission.

2. propose draft laws and legislation on taxes and fees and presented to the Governing Council for approval and complete reasons.

3. prepare operational instructions and communications concerning all tax legislation.

4. develop action plans and operational programmes and decisions necessary for the proper implementation of these plans and programmes. 5. composition of the committees provided for in the legislation of taxes and fees.

6. delegate some of his powers to appropriate sub-directors and assistants and department heads and body departments and directorates in the governorates.

7. composition of advisory committees and working committees and define their functions in accordance with the laws and regulations in force.

8. propose incentive rewards and incentives are established for employees in the Commission and presented to the Governing Council to be issued by the Minister.

9. maintenance contract and liquidation.

10. representation of the body in its connections with others.

11. display appropriate topics on the Board.

 Article 9 Advisory Council. The Advisory Board is the competent authority for advice and opinion on matters relating to taxes and fees from the Minister's decision is as follows: Director General-. President Director General's aides. Members of the Central Board Directors. Representative members of Chambers of Commerce, industry and tourism, as the case may be. Members are entitled to Director General invitation to attend meetings of the Council sees fit.

The Advisory Board meets at least once every three months, he may meet when necessary at the invitation of the President and a close aide to General Manager in his stead in legal in chairing meetings of the Advisory Board.

Article 10 contrary to every text becomes Director-General hiring experts to identify the contract, remuneration and compensation by a decision of the Prime Minister upon proposal of the Minister either hiring experts from non-Syrians and their equivalents are the decision of the Prime Minister.

Article 11 the Commission shall have an independent budget, a special section in the State budget.

Article 12 Commission income consists of the following sources: (a) the annual appropriations provided for in the State budget.

B-grants and subsidies.

C any other resources: instead of services provided by the Commission to charge or publications or conferences, seminars or other training programs, identify him using these resources by a decision of the Minister.

Article 13

At all unless it contained text in this law apply to the body of laws and regulations have general administrative bodies and their staff are subject to the provisions of the basic law for State workers.

Article 14 body workers from the proceeds of levies provided for in Legislative Decree 146 of 1964 and determine the proportions and grant basis by decision of the Minister on the proposal of the Director General.

Article 15 the Minister may transfer workers in the field of taxes and duties to the body functions are updated and are provisional pending the servant her Angel body by Decree.

Article 16 of this law shall be published in the Official Gazette.

 Damascus in 22-12-1428 (h) equal in 31-12-2007 m President Bashar Al-Assad