Analysis & Features

After being approved by the Parliament in its session held on February 2, 2024, Syrian President Bashar Al-Assad issued Law No. 7 of 2024, amending certain articles of Law No. 62 of 2006 concerning badia (“barren” or “steppe”) lands. The amendments included an increase in the financial penalties imposed for the following violations of badia lands: grazing livestock, deforestation, farming and agriculture.
Law No. 13 of 2013 introduced a five percent fee on both direct and indirect taxes and fees under the title “National Contribution for Reconstruction.” This tax applies to those liable for real profit taxes and other tax and duty payers, while income tax on salaries and wages as well as electricity fees are exempted from this tax hike. In practice, the National Contribution for Reconstruction is a tax on taxes.
A letter from the Office of the Presidency of the Council of Ministers, No. 3039/1, issued on March 6, maintains the requirement for security approvals on certain real estate transactions “for the time being,” but has eased some of its other requirements and effects. Pre-approval from the security services is a condition for the notarisation of real estate sales and general power of attorney transactions performed before a notary public.
The right of ownership entitles the holder to use, benefit from, and dispose of their property, according to Article 768 of the Syrian Civil Code. This means that full ownership grants the owner authority over the property, its benefits, and its disposal.
The latest, and currently in force, Contractors' Syndicate Law No. 9 of 2014 stipulated that all contractors should be members of the syndicate and changed its name to the Construction Contractors' Syndicate.
The Civil Code No. 84 of 1949 outlines the provisions and legal nature of usufruct rights, which grant the holder direct authority to use and exploit an immovable or movable property while the actual ownership remains with the property owner.
In mid-January, Syria’s Council of Ministers discussed a memorandum presented by the Ministry of Public Works and Housing to regulate the profession of real estate brokerage, establish real estate brokerage companies, and create an electronic platform to organise the sector and increase its efficiency. No media outlet has published the text of the memorandum, and it appears that the issuance of a law specific to the real estate broker profession may follow this step.
There is no precise definition for an agricultural regulation. However, it is a commonly used term for a notice issued to a farmer who owns their land. By obtaining this agricultural regulating document, the farmer gains access to government-subsidised agricultural inputs such as seeds, fertiliser, diesel fuel and a certificate of origin for the crop.
The legal handling of movable and immovable properties confiscated under a final judicial ruling, as per Law No. 26 of 2023, can be seen as an extension of previous laws such as the Code of Criminal Procedure, Penal Code No. 148 of 1949, and the Antiterrorism Court Law No. 22 of 2012.
After its approval by the Parliament on October 30, Bashar Al-Assad ratified the Law on the Disposal of Movable and Immovable Properties Confiscated under a Final Judicial Ruling. This law, No. 26, was issued on December 7 and published in the Official Gazette.
Law No. 12 of 2014 regulates the profession of transaction facilitators and petition writers. A transaction facilitator is a person authorised to handle professionally and complete transactions at public and non-public entities on behalf of their owners for a fee.
General mobilisation involves utilising the country's human and material resources, especially military resources, to serve the defence efforts of the nation's sovereignty in times of war and in cases of internal and external threats and disasters.
On November 22, the General Administration of Civil Affairs, affiliated with the Ministry of Interior, issued Circular No. 712 prohibiting a lawyer who has obtained judicial power of attorney from a client in a particular governorate from accessing the Civil Registry in another governorate using the same power of attorney.