Damascus-Sana
President Bashar Al-Assad issued Law No. 17 of 2021, which aims to achieve justice in the collection of real estate fees based on popular real estate prices, and to develop real estate services and provide them electronically.
Under the new law, real estate services fees will be amended to keep pace with the current values of real estate, especially since the old fees have been in place for many years, and there is a gap between real estate prices then and real estate prices today.
Law No. (17)
President of the Republic
Based on the provisions of the constitution.
And what was approved by the People's Assembly in its session held on 9-8-1442 AH corresponding to 4-20-2021.
Issue the following:
Article 1 -
A- Real estate interests and public bodies legally authorized to keep ownership records shall collect fees in exchange for real estate services provided in accordance with the provisions of this law.
B- The fee stipulated in this law shall be collected for the instrument that is not subject to removal, which is organized before the notary public in relation to real real estate rights.
C- The real estate service is provided on paper or electronically.
Article 2 -
A fee is charged for the provision of the real estate registration service, which is calculated on the basis of the popular value of the real estate units approved by the Ministry of Finance according to the following rates:
A- (0.1%) one per thousand in exchange for recording sales, exchange, swap, specialization, will, and gift transactions for other than ancestors, descendants and spouses.
B- (15%) fifteen percent of the rate stipulated in Paragraph / A / of this Article in exchange for recording transfer transactions due to inheritance and the gift to ancestors, descendants and spouses.
C- (0.1%) one per thousand of the debt allowance for the placement or promotion of a mortgage or insurance sign of whatever rank.
D- (0.05%) half per thousand of the emergency increase in the prevailing value in the calculation of fees for recording secretion transactions and correcting descriptions.
Article 3 -
One-third of the fee stipulated in Article / 2 / of this law shall be collected in the event that the real estate registration is based on:
A- A non-removable deed, organized and documented before the clerk with justice, including a sale made prior to the entry into force of this law.
B- A final judgment issued in a lawsuit whose reference was registered before this law came into force.
C- The event of the death of the inheritor in the transaction, before this law comes into force.
D- Usufruct and exit rights registration transactions.
E- Concessions underway in housing cooperative societies before the entry into force of Legislative Decree No. 36 of 2014.
Article 4 -
A- The prevailing value of the property of higher value in the swap contract is based mainly on the calculation of fees.
B- The degree of relationship of the heir to the owner of the inheritor depends on a record in the real estate document as the basis for calculating the transfer transaction fee.
C- In the event that the transaction includes a transfer contract and a specialization contract, the higher fee between them shall be collected.
D- In the event that the transaction includes a secretion contract and a specialization contract, the higher fee between them is only charged, provided that a fee for correction of descriptions is collected if it is required.
Article 5 -
A fee of 1,000 Syrian Pounds, one thousand Syrian Pounds, shall be collected in other transactions not stipulated in Articles 2 and 3 of this law for the first property, and 500 SYP five hundred Syrian Pounds for each subsequent property.
Article 6 -
A- A fee of 500 SYP five hundred Syrian Pounds is collected for the first property, and 250 SYP 250 SYP for each property that follows it, in exchange for obtaining the public or private statement, or physical or electronic access to the real estate newspaper in the event the property ownership belongs For one owner.
B- A gist, a fee of 2,000 SYP 2,000 Syrian Pounds, in return for obtaining any scheme.
C- A fee of 50 SYP fifty Syrian pounds to be collected in return for obtaining a proof of ownership or denial of ownership for each area.
Article 7 -
A- A fee of 100 SYP 100 SYP for the first property and 50 SYP 50 SYP for each property, followed by matching the public or private statement, with the reality of the real estate newspaper in case the property belongs to one owner.
B- A fee of 500 SYP five hundred Syrian Pounds is collected in return for attesting the real estate document, or certifying a copy of it, regardless of the number of real estate.
Article 8 -
A technical works fee of 1,000 SYP 1,000 Syrian Pounds is collected for each working hour, and a decision issued by the Director General of Real Estate Services will determine the amount of technical work hours needed to complete each artistic work separately.
Article 9 -
A fiscal stamp fee of 5% is collected five percent of the fees stipulated in Articles “2-3-5-6-7-8” of this law.
Article 10 -
A local administration fee of 10% ten percent of the fees stipulated in Articles “2-3-5-6-7-8” of this law shall be collected.
Article 11 -
Fees for real estate services are paid in advance by consignment or by any legally acceptable payment method.
Article 12 -
A- The real estate service fee is collected only once, whether it is collected at the competent real estate interests directorate, or at any other public authority legally authorized to do so.
B- The fee shall be collected from the applicant for registration, or the applicant for the statement, or the scheme, as the case may be.
C- The Real Estate Services Directorate or the public authority legally authorized to keep property records, as the case may be, places a sign of compulsory insurance in exchange for parceling fees and correction of descriptions on those who have not paid the due fees from the owners, or if the registered fee is less than the amount due according to the share of each of them in both Two cases.
D- In the event that the fee is collected in excess of the amount imposed due to a mistake in its calculation, or for any other reason, the increase shall be refunded to the owners.
Article 13 -
A- Eighty percent (80%) of the fees collected shall be refunded to their owners if the transaction is not accompanied by registration in the real estate newspaper.
B- The following transaction fees are not refunded:
1- Moving, correcting descriptions, and acting without support.
2- Data and technical works fees.
3- Fee of a financial stamp.
4- Local administration fee.
Article 14 -
A- Ministries and public agencies of an administrative nature, administrative units, Islamic and non-Islamic endowments, legally recognized private associations and institutions, and housing cooperative societies, are exempt from the fees specified in this law, and the exemption does not include the price of forms, publications, border markers, and insurance of transportation.
B - Real estate departments directorates, in the event of correcting errors that are legally permitted to correct them, shall be exempt from the fees stipulated in this law.
Article 15 -
A- The General Directorate of Real Estate Services sets up forms for publications, data, plans, bonds, and real right certificates issued by it, and prints them and sells them to individuals and public entities.
B- The forms stipulated in Paragraph / A / of this Article shall be approved by a decision of the Minister of Local Administration and Environment.
Article 16 -
The executive instructions for this law are issued by a decision of the Minister of Local Administration and Environment.
Article 17 -
Law No. 429 of 1948 and its amendments are repealed, Legislative Decree No. 44 of 2005 and Law No. 35 of 2007 are legally amended in accordance with the provisions of this law.
Article 18 -
This law will be published in the Official Gazette and will be effective from 3-5-2021.
Damascus 9-10-1442 Hijri corresponding to 4--22-2021 AD.
President of the Republic
Bashar al-Assad
