President Of The Republic,
Pursuant to the Provisions of the Constitution and of what the People’s Assembly endorsed in its session held on 02.09.1424 Hijra 28.10.2003, resolves the following:
Article 1:
An income tax deals with the following is introduced:
a- The net profits resulted from practicing the professions and industrial and commercial crafts and other than the commercial which Provisions are defined in the first and second sections of this Law.
b- The amounts paid to non resident natural or legal entities for services they executed within the Syrian Arab Republic, which Provisions are defined in the third Section of this Law.
c- Salaries and wages:
d- The revenue of the circulating capitals ( current capitals ).
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