Repealed Legislation

Civil Procedure Code

• The civil courts – the Magistrate of the Peace, the Court of First Instance, the Court of Appeal and the Court of Cassation were operated in accordance with the Civil Procedure Code.
• The Code laid down numerous provisions pertaining to how cases are managed throughout the civil court system and what actions judges may have taken under the relevant circumstances.
• Judges play a dominant role during trial proceedings.
• According to the Civil Procedure Code, the Syrian courts had jurisdiction even if the defendant was not domiciled or resident in Syria under certain conditions.
• Procedural matters relating to inheritance were also addressed in the Civil Procedure Code.
• The previous arbitration provisions were contained in Articles 506-534 of the Civil Procedure Code.

• The Civil Procedure Code was also complemented by the Personal Status Law provided for in Legislative Decree 59/1953 and the Civil Code provided for in Legislative Decree 84/1949 with respect to family law matters.
• The Arbitration Law 4/2008 repealed and replaced the arbitration provisions contained in Articles 506-534 of the Civil Procedure Code.
• The Civil Procedure Code was repealed and replaced by Law 1/2016.

• The Civil Procedure Code was promulgated right after Adib Shishakli formally assumed the presidency and within months before his government collapsed amid national unrest.

Council of State Administrative Law

• The role of the Council of State is to pass judgments in administrative cases involving the state and to serve as an advisory body to public entities.
• The Council of State consists of two divisions- the Judicial Division and the Advisory Division.

• The Council of State Administrative Law was repealed and replaced by Law 32/2019.

• The Council of State was established during the short-lived era of the United Arab Republic when Syria and Egypt were joined together as one country under the leadership of President Gamal Abdel-Nasser.

Consumer Protection Law

• Established the Consumer Protection Advisory Council.
  Sought to ensure that sellers respect competition in the markets.
• Consumers had the right to be informed of the details of a product or service.
• Manufacturers were expected to maintain the quality of their products by adhering to certain standards of production.
• False advertising or fraud was outlawed.

• The Consumer Protection Law was repealed and replaced by Law 14/2015.

• With the changes in economic policy towards a social market economy taking place, this Law sought to promote the Syrian market as a potential base for local and foreign investors.

Consumer Protection Law

• Seeks to ensure that sellers respect competition in the markets.
• Includes provisions governing prices by imposing important controls on merchants to protect consumers against price increases and monopolistic practices.
• Measures in this Law include deploying inspectors into the markets to monitor vendors.
• Provides for the regulation of imports.
• Manufacturers are expected to maintain the quality of their products by adhering to certain standards of production.
• Strict penalties have been adopted to deter the sale of products, which may be of poor quality or contaminated.
• Consumers have the right to be informed of the details of a product or service.
• False advertising or fraud is outlawed.
• Sanctions against violators are expected to include heavy fines and imprisonment.

• The Consumer Protection Law repealed the previous legislation provided for in Law 2/2008.
• The Consumer Protection Law was repealed and replaced by Legislative Decree 8/2021.

• The Consumer Protection Law was enacted against the backdrop of internal conflict in Syria, which was having wide repercussions on the state of the economy and the supply of goods and services.

Import Deposit Rules

• Import licenses are to be granted to traders based on three categories of goods- A, B and C.
• Different deposit requirements apply for each category and they include 50%, 25% and 0% of the value of the imports for the A, B and C categories respectively.
• Depending on the importance of the goods in question, importers will have to deposit the relevant amounts in Syrian Pounds with the Central Bank after they receive preliminary approval from the Ministry of Economy and Foreign Trade to import the goods and before the issuance of the actual license.

• Amended by MEFT Regulation 481/2016.
• Executive Regulations issued by the Central Bank.

• The measures for granting import licenses aimed to reduce the current pressures on the Syrian Pound, which has depreciated significantly during the ongoing conflict.

Investment Law

• Lists various sectors of the economy, which are targeted for private capital investments from both local and foreign businesses.
• Investors are entitled to purchase and lease as much land as necessary.
• Tax incentives are applied accordingly depending on the nature of the investment project.
• Imports are exempted from customs duties and other fees.
• Capital and profits may be exchanged into a convertible currency and transferred abroad after tax liabilities have been settled.
• Work and residency permits may be obtained for investors, their families and employees.

• Legislative Decree 8/2007 repeals the previous Investment Law 10/1991.
• Legislative Decree 8/2007 was followed by Legislative Decree 9/2007, which sets up the Syrian Investment Agency, a one-stop shop where investors can fulfill their licensing requirements.

• With the changes in economic policy towards a social market economy taking place, this law sought to promote the Syrian market as a potential base for local and foreign investors.

Landlord and Tenant Law

• Introduced more favourable provisions towards landlords.
  Restrictions on rental prices were removed and the contracting parties were given the power to set them as they saw fit.
• Permitted fixed-term leases.
• Facilitated the termination of residential leases concluded under Legislative Decree 111/1952.
• Landlords and tenants were free to determine conditions for rescission.

• As far as new leases were concerned, Legislative Decree 111/1952, which was considered more favourable towards tenants, was no longer applicable.
• Amendments to Law 6/2001 were contained in Law 10/2006.
• The Landlord and Tenant Law was repealed and replaced by Law 20/2015.

• This Law was enacted during the time Syria began to gradually liberalize its economy but not before plans for a social market economy were officially announced.

Microfinance Law

• Microfinance institutions were subject to certain provisions of Law 28/2001.
• These entities are more concerned with providing finance and other banking and insurance services to low-income groups that are unable to obtain loans from conventional banks.
• The minimum capital requirements were set at SYP 250 million.

• To be read in accordance with the relevant provisions contained in Law 28/2001.
• The Microfinance Law was repealed and replaced by Law 8/2021.

• With the changes in economic policy towards a social market economy taking place, this law sought to promote the Syrian market as a potential base for local and foreign investors.

Foreign Employees Rules

• Number of foreign nationals employed by one employer could not exceed 10% of the total employed workforce.
• Salaries for foreign employees could not exceed 30% of the total salaries paid by that employer.

• Latest amendments were contained in MSAL Regulation 2137/2009.
• The Foreign Employees Rules were repealed and replaced by ML Regulation 888/2016.

• With the changes in economic policy towards a social market economy taking place and new jobs being created as a result, this Regulation sought to protect the local workforce by ensuring employers give preferential treatment to the employment of Syrian nationals.

Real Estate Fees Law

• Determined the fees payable for the registration of real estate transactions.
• Fees were collected by the General Directorate of Real Estate Interests, which is affiliated to the Ministry of Local Administration and the Environment, and oversees the Land Registry.
• Among other items, the Law was concerned with the payment of transfer fees by buyers of real estate properties who intended to register their names on the title deeds at the Land Registry after entering into sale and purchase agreements with the sellers of the respective units.

• The Real Estate Fees Law was repealed and replaced by Law 17/2021.

• The Real Estate Fees Law was passed in the aftermath of the independence period.

Real Estate Sales Tax Law

• Taxes on real estate transactions on average ranged from 15% to 30% based on the registered value of the property.

• This Law contained amendments to the Income Tax Law 24/2003.
• Amendments to Law 41/2005 were contained in Legislative Decree 52/2006.
• The Real Estate Sales Tax Law was repealed and replaced by Law 15/2021.

• This Law was passed as part of the package of taxation reforms that were initiated in 2003.

Consumption Tax Law

• This law imposed taxes on a variety of goods and services ranging between around two percent and 40%.
• Syria does not presently have a formal Value Added Tax regime.

• Repealed the previous legislation contained in Law 18/1987.
• Amendments to Legislative Decree 61/2004 were found in Legislative Decree 41/2005.
• The Consumption Tax Law was repealed and replaced by Legislative Decree 11/2015.

• This law was passed as part of the package of taxation reforms that were initiated in 2003.

Civil Status Law

• Provided for a compilation of personal data pertaining to the civil status of citizens, expatriates and residents.
• Syrian citizens were required to return to their home province to file registration papers or request services from the Civil Registry.
• Information relating to births, deaths, marriages, divorces, etc. whether in Syria or abroad were recorded, and subject to consular attestation and religious confirmation if overseas. Marriages abroad had to comply with the respective foreign law but not conflict with Syrian law.
• Marriages between Syrian nationals and foreign citizens were only validly registered if the consent of the Ministry of Interior was granted. Once recorded, married couples were issued a family book to note all events affecting their civil status, including births and deaths.
• Individuals born to Syrian fathers had to be registered accordingly at the Civil Registry in order to have their Syrian nationality confirmed, which made it easier for them to inherit real estate property. Child registration was conditional upon registration of the underlying marriage.
• Syrian citizens become eligible for personal identity cards at the age of 14.

• Repealed and replaced the previous Civil Status Law provided for in Law 376/1957 and its amendments.
• The Civil Status Law was repealed and replaced by Law 13/2021.

• With the changes in economic policy towards a social market economy taking place, this law sought to modernize the administrative processes for citizens, expatriates and residents.