President
Based on the Constitution

As approved by the People's Assembly at its meeting held on the date of 17-12-1428 A.H., 26-12 2007,

The following are issued:

Article 1

The following expressions are intended to apply the provisions of this Law to the Minister of Finance, Minister of Finance, Ministry of Finance. Authority, Public Authority for Taxation and Fees, Director General of the General Authority for Taxation and Duties, Board of Directors, Board of Directors of the General Authority for Taxation and Fees

Article 2

a. In the Syrian Arab Republic, a public body called the Public Authority for Taxation and Fees, which has legal personality and financial and administrative independence, is associated with the minister and is headquartered in Damascus.

On the proposal of the Director General, directorates, divisions and departments in the governorates, districts and communities spoke by decision of the Minister.

Article 3

The Authority aims to propose and implement the tax policy in light of the general financial and economic policy of the State and to make the necessary plans and implement them in order to contribute effectively to the implementation of economic and social development plans and, among other tasks, the following.

1. To propose and implement legislative instruments relating to the imposition of taxes and fees, the implementation of such legislation and the preparation of instructions and executive decisions to be issued by the Minister.

2. Prepare annual revenue estimates for the state budget of taxes and fees.

3. Develop and implement the plan to combat tax evasion.

4. To conclude treaties and agreements related to taxes, fees and attendance at international, Arab and domestic conferences related to tax matters.

5. Coordination with oversight bodies to ensure good implementation of tax and fee legislation.

6. Coordination with the Directorate of General Customs, including the exchange of information at all levels in order to ensure the proper implementation of tax and fee legislation.

7. To exercise any other functions entrusted to her by the Minister.

Article 4

The Board is administered by the Board. 1. Governing Council 2. Director-General

Article 5

A: The board of directors of the board is composed of the minister, the head of the general manager, as deputy head of the Ministry of Finance with the rank of director at least, a member of the Director of General Customs, a member of experts and specialists, three members.

b .. The members of the board of directors shall be nominated by a decision of the Prime Minister upon the Minister's proposal and other members may be added by the decision of the Prime Minister.

c .. the remuneration and compensation of the members of the board shall be determined by decision of the Prime Minister.

The Board shall meet at the invitation of its President at least every three months and whenever the need arises and the meeting shall be legal in the presence of two thirds of the members, including the President or the Vice-President of the Governing Council, and decisions shall be taken by an absolute majority of the Governing Council and when the votes are equal to the President.

e. The President of the Board shall designate a Secretary of the Board to be a staff member of the Board on the proposal of the Director-General.

Article 6

The Governing Council is the competent authority to draw up the policy that the body is going to have to achieve the purpose for which it has the broadest power in the administration and operation of the body. It is responsible for the approval of the plans and the proper implementation of them and, in particular, the following tasks.

1. Adoption of the annual report on its activities.

2. To approve the draft laws and legislation on taxes and fees and raise them to relevant stakeholders.

3. Approval of the draft annual budget of the Authority.

4. To examine the views of the President of the Governing Council on issues relating to the work of the Board.

Article 7

a. The Director General of the Authority shall be appointed by decree setting out his or her remuneration and compensation.

b. The Director General shall have an associate or more so called a decision of the Minister upon the proposal of the Director-General.

Article 8

The Director General shall manage the Authority and conduct all its affairs and implement the decisions of the Board of Directors and, in particular, the following:

1. Implement tax, fee, tax collection, fees and other income related to the work of the Authority.

2. To propose draft laws and legislation on taxes and fees and submit them to the Governing Council for approval and completion of the reasons for their issuance.

3. Preparation of executive instructions and communications on all tax legislation.

4. Develop the action plans and operational programmes of the Authority and make the necessary decisions for the proper implementation of these plans and programmes. 5. Formation of committees provided for in tax and fee legislation.

6. To delegate some of its powers to those who see it appropriate from the associate and sub-directors and heads of departments and departments of the Authority and its directorates in the governorates.

7. To form advisory committees and special working committees and to determine their functions in accordance with the laws and regulations in force.

8. To propose the grounds for granting incentive rewards and incentives to staff members of the Board and to present them to the Governing Council, to be issued by decision of the Minister.

9. Maintenance and liquidation.

10. Representation of the body in its links with others and before the judiciary.

11. Presentation of the relevant themes to the Governing Council.

Article 9

Advisory Board, Advisory Board is the competent authority to provide advice and opinion in matters related to taxes and fees and is represented by decision of the Minister as follows: Director General of the Authority, President of the Director General of the Board, and the members of the directors of the central directors of the Board. A representative of chambers of commerce, industry or tourism as may be the case. Members shall be invited by the Director General of the Board to invite him or her to attend the meetings of the Board.

The Advisory Board shall meet at least once every three months and may meet when necessary upon the invitation of its President, and, in the absence of a legal standing, to preside over the meetings of the Advisory Board.

Article 10

Contrary to each operative text, the Director-General may contract with experts that the conditions of contracting, their salaries and compensation may be determined by a decision of the Prime Minister upon the proposal of the Minister, while the hiring of non-Syrian experts and those in their judgement is made by a decision of the Prime Minister.

Article 11

The body has an independent budget with a special branch in the state budget.

Article 12

UN-Women income consists of the following sources:

a. Annual appropriations for which it is allocated in the State budget.

b. Grants and subsidies.

c. Any other resources: allowance for services provided by the Authority to those in charge or for publications, conferences, colloquiums, training programmes and others, to be determined by the Minister's decision to use such resources.

Article 13

In all cases where the text is not reflected in this law, the laws and regulations of public bodies of a administrative nature are applicable to the Authority and its workers are subject to the provisions of the Basic Law for State Workers.

Article 14

employees of the Authority benefit from the proceeds of collection provided for in Legislative Decree 146 of 1964 The ratios and the basis for grants are determined by decision of the Minister upon the proposal of the Director-General.

Article 15

In a decision, the Minister may transfer tax and fee workers to the Authority, and their posts are considered to be up to date and the provisional numerical owners are formed until the owners of the body have issued a decree.

Article 16

This law is published in the Official Journal.

Damascus 2 2-1 2-1428 A.H., 3 1-1 2-2007

President
Bashar al-Assad

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