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Jacques el-Hakim* 1 TAXATION 1.1 Income tax law A new law (No. 24 of 13 November 2003) on income tax has been promulgated and was enforced as from the beginning of 2004. Up to now, the tax on global income (promulgated, during the Union with Egypt, by Law No. 130 of 25 July 1961) has not been enforced in Syria. There are therefore separate taxes on various sources of income which were governed by legislative degree (leg. d.) No. 85 of 21 May 21 1949 as amended. Those various sources of income are mainly: industrial; commercial and non-commercial professions; real estate; inheritance and donations; salaries; and negotiable capital (companies shares and bonds, negotiable instruments, bank loans and deposits, securities etc). Income tax on professions covers real income, appraised lump sum income and non residents. The tax was progressive so that its rate was pro-rata of the range of income regarding each category. In addition, two increments have been added to the tax: one called "war effort" varying between 10 and 30 per cent of the tax depending on its category, and the other one called "local administration" varying between 2 and 10 per cent of the tax, depending
Yearbook of Islamic and Middle Eastern Law Online – Brill
Published: Jan 1, 2002
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