أعلن وزير المالية السوري محمد يسر برنية، عن الانتهاء من مشروع قانون الضريبة على الدخل، ضمن خطة للتوجه إلى نظام ضريبي شفاف وعادل وتنافسي ومبسط.
وقال الوزير في منشور على منصة «لينكد إن»: «مشروع القانون يأتي في إطار الجهود التي تبذلها المالية السورية للتحول من وزارة جباية وقهر إلى وزارة تنمية وبناء وشراكة».
وأوضح أنه تم طرح مشروع القانون للتشاور لاستلام الملاحظات والمقترحات حوله لمدة 21 يوماً، عبر البريد الإلكتروني المخصص لذلك.
وأضاف برنية: «تم وضع ضريبة منخفضة على الدخل من الوظيفة بعد خصم الحد المعفى، وعلى فئتين، وضريبة تنافسية على الدخل من الأعمال بعد خصم الحد المعفى، وعلى فئتين، إضافة إلى عدم وجود ضريبة على التنازلات عن حصص الشركات، ولا على الفروقات الناجمة عن عملية إعادة تقييم الأصول الثابتة، ووفق القانون الجديد ليست هناك ضريبة على عوائد وفوائد إيداعات المصارف، ولا ضريبة على الشركات الأجنبية غير العاملة، ولا على الصادرات المحلية من السلع والخدمات، كما لا توجد ضريبة أيضاً على القطاع الزراعي وجمعياته، ولا على دور الحضانة وأصحاب الهمم، ولا على أرباح الحصص والأسهم، ولا على معاهد ودور مؤسسات ذوي الاحتياجات الخاصة».
دخل معفى
وأشار إلى أن القانون الجديد وضع حداً من الدخل معفى بشكل مناسب، وحداً آخر معفى للمعالين، يستفيد منه كل شريك في الشركة، ونص على حسم خاص من الضريبة للتبرعات في مجال المسؤولية الاجتماعية لقطاع الأعمال.
وأفاد برنية، أن القانون الجديد يتضمن أيضاً وجود محكمة ضريبية خاصة، وأن تتم إجراءات الحجز على الأموال ضمن ضوابط ونطاق ضيق، وإلغاء عقوبة السجن والاستبدال بالعقوبات المالية، وفتح مجال المصالحة للمخالفات بشروط ومتطلبات محددة.
سورية: مشروع قانون جديد للضريبة على الدخل
7 سبتمبر 2025 - 22:23
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آخر تحديث 7 سبتمبر 2025 - 22:23
تابع قناة عكاظ على الواتساب
«عكاظ» (دمشق)
The Syrian Minister of Finance, Mohammad Yasser Barnia, announced the completion of the income tax law draft, as part of a plan to move towards a transparent, fair, competitive, and simplified tax system.
The minister stated in a post on the LinkedIn platform: "The draft law comes within the efforts exerted by the Syrian finance ministry to transform from a ministry of collection and oppression to a ministry of development, construction, and partnership."
He explained that the draft law has been put out for consultation to receive comments and suggestions for a period of 21 days, via the designated email.
Barnia added: "A low tax has been set on income from employment after deducting the exempt limit, and on two brackets, as well as a competitive tax on income from business after deducting the exempt limit, and on two brackets. Additionally, there is no tax on the relinquishment of company shares, nor on the differences resulting from the revaluation of fixed assets. According to the new law, there is no tax on the returns and interests of bank deposits, nor on foreign companies that are not operating, nor on local exports of goods and services. There is also no tax on the agricultural sector and its associations, nor on nurseries and people with disabilities, nor on profits from shares and stocks, nor on institutes and centers for people with special needs."
Exempt Income
He pointed out that the new law sets an appropriate exempt income limit, as well as another exempt limit for dependents, benefiting every partner in the company, and stipulates a special deduction from the tax for donations in the field of corporate social responsibility.
Barnia stated that the new law also includes the establishment of a special tax court, and that the procedures for seizing funds will be within strict controls and limits, the abolition of prison sentences and their replacement with financial penalties, and opening the door for reconciliation for violations under specific conditions and requirements.
The minister stated in a post on the LinkedIn platform: "The draft law comes within the efforts exerted by the Syrian finance ministry to transform from a ministry of collection and oppression to a ministry of development, construction, and partnership."
He explained that the draft law has been put out for consultation to receive comments and suggestions for a period of 21 days, via the designated email.
Barnia added: "A low tax has been set on income from employment after deducting the exempt limit, and on two brackets, as well as a competitive tax on income from business after deducting the exempt limit, and on two brackets. Additionally, there is no tax on the relinquishment of company shares, nor on the differences resulting from the revaluation of fixed assets. According to the new law, there is no tax on the returns and interests of bank deposits, nor on foreign companies that are not operating, nor on local exports of goods and services. There is also no tax on the agricultural sector and its associations, nor on nurseries and people with disabilities, nor on profits from shares and stocks, nor on institutes and centers for people with special needs."
Exempt Income
He pointed out that the new law sets an appropriate exempt income limit, as well as another exempt limit for dependents, benefiting every partner in the company, and stipulates a special deduction from the tax for donations in the field of corporate social responsibility.
Barnia stated that the new law also includes the establishment of a special tax court, and that the procedures for seizing funds will be within strict controls and limits, the abolition of prison sentences and their replacement with financial penalties, and opening the door for reconciliation for violations under specific conditions and requirements.
