President of Syria Arab Republic
According to provisions of constitution and decision of parliament of its session that was held in 4/9/1425 A.H 18/10/2004 issue the following : Article-1- *According to rented estates by non-Syrians foe purpose of dwelling or other reasons whether they are furnished or not furnished the tax of real estate revenue is collected on the base of actual allowance mentioned in the contract, provided that the actual monthly allowance is not less than five times of annual fiscal revenue of hired unfurnished estate ,the allowance increases in the rate of (50%) if an estate hired furnished, Arab Palestinians who are subject to provisions of law 260 dated 10/7/1956 ,are dealt as Syrians upon implementing this law . *An allowance mentioned in the above section is eliminated yearly in the ratio of 5% of rent allowance against using and maintaining building in the case of unfurnished rent ,and the rate of 15% for using furniture as well as building when the estate is hired furnished. tax of estate revenue stated in section (a)of this article is calculated on the base of sole ratio in an average of /18%/ including monetary participation to support the continuous development . D-Charging of tax includes rent allowance of estate and furniture in case of furnished rent bar from attention the owner of estate or furniture whether their contracts concluded jointly or separately, the imposed tax issues in the name of landlord . Article-2- 1-Upon the validity of this law or after its valid date landlords of rented estates to non-Syrians have to present a statement to local fiscal departments attached to it a copy of estate rent contract and a copy of furniture rent contract in case they have been rented separately within thirty days from the validity date of this law if an estate is hired before this date or from the date of concluding a contract if the rent occurred after its validity . 2-If landlords do not submit the above mentioned statement during the stated period ,a penalty will impose equals two times of tax of not stated rent period in away it should not exceed two times of tax per year on base of calculated allowance according to article /1/ of this law. Article-3- Authorities are responsible for ratifying rent contracts for non-Syrians have to send immediately a copy of these contracts to fiscal departments . Article-4- The stated tax is collected in accordance with provisions of law of real estates revenue no./178/ year 1945 and its amendments in a way does not contradict provisions of this law ,the tax will pay according to provisions of public money collection law. Article-5- Articles no/6.5/ of law no./35/ dated 31/12/1975 and other provisions contradicting this law are canceled. Article-6- This law publishes in the official newspaper and deems valid at the beginning of the year which follows its issuing date .
President of Syrian Arab Republic BASHAR AL-ASSAD | 
