Tax laws

Law NO. 17 of 2010

The law provides general rules regarding taxes on income and profits according to business type and by sector,also by revenue type (law is available in English).

Law NO.144 of 1959

The law has provisions on taxable businesses and professions, provisions on tax on income and profits, also it includes a provision on sanctions on tax evasion and exemptions.

Decree NO. 48 of 2018

The law enacts the value added tax, it determines the tax rate imposed on each product and imported goods, also it has provisions on tax deduction on inputs, imposing administrative fines, and tax evasion. (The law is available in English).

Law NO.91 of 2005

The law provides general rules regarding taxes on income and profits according to business type and by sector, moreover, it provides a set of exemptions for example on salaries and end of service benefits, as well as sanctions on tax evasion.

Law NO. 24 of 2018

The law provides general rules regarding taxes on income and profits according to business type and by sector,  as well as it enacts sanctions on tax evasion.

Law NO. 38 of 2018

The law provides general rules regarding taxes on income and profits according to business type and by sector, moreover, it provides a set of exemptions, as well as sanctions on tax evasion.

Law NO.24 of 2003

A tax is imposed on the income of the net profits resulting from the practice of occupations, specific industrial, commercial and non-commercial trades, salaries and wages, the proceeds of working capital. Amendment: http://www.parliament.gov.sy/arabic/index.php?node=201&nid=15515&ref=tree&

Law NO.1 of 1980

A unified tax on import replaces duties, taxes, and additions on port fees, shipping fees, and export & import license fees.