Legislative Decree No./31/for the year 2008,includes amending the exit fee
Syrian Arab Republic
Legislative Decree No./31/
The President of Republic, according to the provisions of constitution
Issues the following :
Article 1- The exit fee is collected as the following:
a- /1500/S.P for every person leaves the country through one of the Syrian civil airports.
b- /500/S.P for every person leaves the country through one of the board access (sea/land).
c- /2000/S.P for each Syrian private cars leaves through one of the sea/land access.
Article 2-
a- Exit fee is imposed on the private cars that weren't registered in Syrian Arab Republic by Cabinet's Resolution according to the proposal of the Minister of Finance in which defines the countries that its cars subjected to the mentioned fee , and defines the amounts for each country.
b- By Cabinet's Resolution according to the proposal of the Minister of Finance, it is allowed to exempt the cars from this fee or to amend it based on the principle of reciprocity .
Article 3- It is allowed to amend the amount of this fee by Cabinet's Resolution according to the proposal of the Minister of Finance.
Article 4- Exempted from this fee the following:
a- Kings ,Presidents and their companions.
b- Arab and foreign formal delegations and accredited diplomats in the Syrian Arab Republic, provided following the reciprocity principle.
c- Officers and agencies of the United Nations and regional organizations.
d- Plane crews and followers during their work.
e- Passengers of military, Syrian governmental and foreign planes.
f- Children at 10 years and under.
g- Passengers who don't leave the Customs Zone.
h- Possessors of Syrian diplomatic passports.
i- The drivers of Syrian public cars and their assistances at the rate of one driver for each passenger car ,as well as one driver and one assistance for each large vehicle or truck as they are traveling by these cars ,in addition to ,the train drivers and their followers ,ships' crews ,boats, crafts, and fishermen as they are working out the regional waters during their works.
j- Roamers in the regional waters.
k- Teams of sport , pioneers, youth and scouts who participate in the festivals, conferences and matches and the cars transporting them.
l- Non-Syrian sport teams who participate in the sport activities in Syria.
Article 5- By Cabinet's Resolution according to the proposal of the Minister of Finance, it is allowed to add or delete other groups to the exempted groups from this fee as well as add or delete other sides based on reciprocity principle.
Article 6- The delegating side pay this fee instead of its delegation who are missioned for official task, study, acquaintance or training .
Article 7- The Minister of Finance defines how to collect the fee, its due date and transferring it to the treasury according to the decision taken after the agreement between the Minister of Interior and the Minister of transport.
Article 8- Everyone ,who intentionally imitates or falsify the paper of exit fee, circulate them, use an imitated , false or former used paper , subjects to the penalties stipulated in the articles ( 440-441) of the penal law.
Article 9- In addition to the provisions of law No.25 for year 2003,the following fines are imposed on those who violates the law:
a- Every specialized employer is fined by an amount of double fee when he allowed the car or person ,who subjected to this fee, to exit without paying the fee.
b- Every one who delay transferring this fee to the public treasury is fined by an amount of 1% of the fee for every delay day, provided the fine shouldn't exceed the double fee.
Article 10- the provisions of the following decrees are terminated:
a- Law No. /41/ for year 1975 and its amendments.
b- Decree No. /316/ for year 1987 and its amendments.
c- Legislative decree No. /67/ for year 2005.
d- Legislative decree No. /38/ for year 2006.
Article 11- The Ministry of Finance and the Ministry of Interior issue the executive instructions for this decree.
Article 12- This legislative decree should be published in Gazette and come into force on 1/7/2008
Damascus in 15/5/2008
The President of Republic
Dr. Bashar al- Assad
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