Damascus, Dec.11 (SANA) President Ahmad al-Sharaa issued
No. 275 of 2025, granting exemptions for taxpayers from interest, penalties, and fines on several taxes and fees for the years 2024 and prior.
The decree stipulates that taxpayers subject to the income tax on actual profits, other direct financial taxes and fees, the consumption expenditure fee, and the financial stamp duty—and their respective additions—will be fully exempted from all interest, penalties, and fines if they settle their dues by 31 March 2026.
For payments made between 1 April and 30 June 2026, taxpayers will be exempted from 50 percent of interest, penalties, and fines. The decree also clarifies that taxpayers who have already settled any of these taxes or fees before the decree’s issuance are not required to repay previously paid fines or interest.
Taxpayers who have already paid any of the taxes and fees referred to in the two preceding paragraphs before the entry into force of this decree are exempted from unpaid interest, penalties, and fines. However, interest, penalties, and fines already paid prior to the entry into force of this decree shall not be refunded.
The decree applies to: Taxes and fees for 2024 and prior that are collected after the decree takes effect, as well as taxes and fees paid before their due year but collected afterward, fines resulting from the implementation of Law No. 25 and its amendments related to inquiries and tax evasion prevention. And personal liabilities collected by financial departments.
The Ministry of Finance is tasked with issuing instructions to implement the decree, which becomes effective the day following its publication in the official newspapre
