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this was passsed today Income Tax Law No. 113 of 1982


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Economics and Planning

Law / Document Number (ID) :

113

Type of Law:

Law

Date Issued:

22 Nov 1982

Date Published:

30 Nov 1982

Status:

In force

Summary :

Repeals the income tax Act No. 95 of 1959 and its amendments that remain in effect for years that fall under its provisions and keep all systems and data and instructions which take effect unless contrary to the provisions of this law, or amended or repealed.

On behalf of the people

Revolution Command Council

Based on the provisions of paragraph (a) of article (42) of the provisional Constitution.

Revolution Command Council decided in its meeting, held on 22/11/1982

Issued the following law:

No. (113) for the year 1982

The income tax act

Chapter I

Definitions

Article 1

Suspended (10/c) of this article by article (1) of the Act to amend the application of the income tax Act No. 113 of 1982 as amended in Kurdistan region of Iraq, no. 26 in 2007, and replaced by the following text:

-Delete (non-Arab) (10/d) of this article by article (1) of the Act to amend the application of the income tax Act No. 113 of 1982 as amended in Kurdistan region of Iraq, no. 26, 2007

The following expressions means a corresponding meanings that no presumption in the law otherwise.

1-tax: Income tax imposed under this Act.

2-income: net revenue for the sources listed in article II of this law.

3-year estimates: duration of twelve months commencing on the first day of January of each year — taking into account this law extended the special assessment.

4-person: natural or moral person.

5. moral person: each department or institution law grants corporate personality as associations on the different types of companies as defined in paragraph 6 of this article.

6-company: stock company or limited liability company in Iraq or outside and engaged in business or it service or place of business or control in Iraq.

7. participation: other companies than those mentioned in paragraph 6 as solidarity and recommendation.

8-charge: Each person is subject to tax under this law.

9-married: a natural person associated with the marriage lasting approval by illegitimate laws be couple in alive and their divorce or separation.

10-resident:

A. housing Iraqi Iraq at least four months during the income year in which star or absence from Iraq temporarily and Defense has had a permanent staff member in Iraq and replace the work of the President.

B-static outside Iraq Iraqi scientist official circles and Socialist sector installations and retired or seconded government services to an entity outside Iraq if freed from tax in the workplace.

C. Arab nationals working in Iraq whatever the duration of residence.

D-other non-Iraqi Arab countries which:

1. Iraq housing during the year resulted in a total income of not less than six months or a photocopy of at least four months.

2. living in Iraq whatever the duration of his if employed by a legal entity in Iraq, or had technical competence and used to work in an industrial undertaking is entitled to exemption under the law of development and organizing industrial investment.

E-everyone moral founder under Iraqi law or other, be his place of work or the management or monitoring in Iraq.

Paragraph (10/c) amended to Kurdistan region:

As citizens of Kurdistan living outside Iraq as resident for the purposes of applying the income tax act.

11-non-resident:

The person who does not have resident requirements set out in paragraph 10 if his star entered Iraq from any source.

12. the Minister: the Minister of finance.

13. financial authority: employee or group of employees to gain the powers stipulated in this law.

Chapter II

Sources of income are taxable

Article 2

Suspended under paragraph (4) and added a paragraph (7) on this article by article (2) and (5) of the Act to amend the application of the income tax Act No. 113 of 1982 as amended in Kurdistan region of Iraq, no. 26 in 2007, and replaced by the following text:

-Amended paragraph (5) of this article so that the deleted phrase (aside from serving in government circles, and in the Socialist sector companies and the mixed sector) under section 11 of the Coalition Provisional Authority order, tax strategy for 2004, number 49 dated 19/2/2004

-Removed paragraph (4) of this article by article (1) of the income tax Act Amendment Act on real estate, no. 120 dated 27/06/2002:

Tax is levied on income sources:

1. the business profits or business, trades or professions character including commitments and compensation because of non-compliance if versus loss of charge.

2. benefits and Commission pieces as well as profits arising from the professional trading stocks and bonds.

3. agricultural land rents.

4. cancelled.

4-Added the fourth paragraph of the Kurdistan region:

1. tax rates upwards from the value of the property or right of disposal is estimated in accordance with the provisions of the law of value and benefits of digitizing real estate (85) of 1978 or the allowance whichever is more to the landlord or his right of disposal upon transfer of ownership or the right to dispose of any means of conveyance or earn the right to dispose of or move (as sale and barter and reconciliation and compromise and giveaway and remove common and filter cut-off or musataha) and treats the tenant owner when you lease the property transaction which entered in Musataha contract acting, and is calculated as follows:

A. exempt from taxation the first (50) fifty million dinars from the estimated value of the property or uniform, and this amount is distributed to partners according to their quotas if the property owned in common.

B. subject to the tax exemption has increased the amount stipulated in paragraph (I/1) of this regulation in accordance with the following proportions:

1. (3%) Until ($ 50,000) to 50 million dinars.

2. (4%) What more (50) up to 50 million dinars (100,000,000) 100 million dinars.

3. (5%) What more (100,000,000) up to 100 million dinars (USD 150,000) one hundred and fifty million dinars.

4. (6%) What more than (150 000) one hundred and fifty million dinars.

2. If the transfer of real estate ownership focused on shares of real estate tax are calculated in accordance with the provisions of this law on the General property, and meet with the arrows moved to the all property.

3. no comment leave transactions covered by the provisions of this law on procedures for investigating tax irregularities committed before the entry into force.

4. the provisions of this law, except the exemption provided under paragraph (I/1) on the transfer of ownership of real estate transactions or the right of disposition made before this Act did not pay tax or from differences in appreciation of the implications.

5. salaries and pensions, and rewards and remuneration for work of a certain amount of limited duration, allocations and allocations for non-government and social sector departments and mixed including cash or estimated which allocates to charge for its services such as housing, food and accommodation with note the statement in paragraph 4 of article sixty-first session of this law.

6. each source other than exempt by law and not subject to any tax in Iraq provided that it not be share profit despite this article taxable income if any company has landed or is entitled to download tax under article 15 of this Act, taking the share distributed by limited liability companies is exempted under the law of development and industrial investment planning as the basis for calculating the mounting proportions of other tax benefits.

Paragraph (7) added to Kurdistan region

7. feed manufacturing plants.

Chapter III

Tax and assessment

Article 3

Added item (5) of this article and to amend item (3) where one sentence (not a part of book value revoked during the financial year 2003, during the first three months of fiscal year 2004) etc under section 9 of the Coalition Provisional Authority order No. 49, dated 19 February 2004:

1. impose income tax provided for in paragraphs 1, 2, 3 and 6 of article II of the amount due in the year preceding the year estimated directly.

2. impose the income tax mentioned in paragraphs 4 and 5 of article II of the amount due during the year estimated that the amount was known. However, the financial authority to take the income of the preceding year basis for appreciation if science b

MWhole or in part income kadar.

3. if lost income during the year estimated for financial authority to conduct assessment and tax levy during the same year and credited to income for the same year by way of derogation from the provisions of paragraph 1 of this article does not consider any part of the book value is NULL during the financial year 2003, during the first three months of fiscal year 2004.

4. financial income estimate of the authority referred to in paragraph 1 of this article before the beginning of the year an estimated amount of tax to backup and update the image of the secretariats to calculate the estimated year.

5. a taxpayer who used during fiscal year 2002 declining premiums method described in item # b of article 6 that the discount is calculated resulting from the depreciation of the King during the financial year 2004 to rearrange your balance Chronicle of his property when opening account balance on each from the first day of April 2004 and the balance when opening the account for each property of the King, from the first day of April 2004, equal to the balance King at the end of 2002, and added to the stock price of assets purchased and added to the asset account, and the discounted value of the assets sold by fair market price during the financial year 2003 and the first three months of fiscal year 2004.

6. income of non-resident tax is imposed in the year received or recorded for him except from previously estimated income in the previous year under paragraph 1 of this article.

Article 4

If one took charge of a particular date for closing the accounts is the day that precedes the year estimated for financial authority that allows him to calculate income for the year would have expired the day to close the accounts of the sample in the previous year. If you accept that financial authority in a given year, it could work in tax assessment for each of the years that followed, and also that any settlement just see.

Article 5

Added paragraph (4) of this article under section 12 of the Coalition Provisional Authority order, tax strategy for 2004, number 49 dated 19/2/2004:

1. tax is levied on income earned by Iraqi resident in Iraq or abroad regardless of the place of receipt.

2. tax is levied on income from non-resident in Iraq and have not received it.

3-do not impose a tax on income generated outside Iraq for non-Iraqi persons residing in Iraq.

4. deduction of income tax paid to a foreign country on income from that country, of the tax paid in Iraq. May not exceed the amount deducted from the estimate of taxable income calculated in Iraq from foreign country, for force in Iraq. If the value of the taxes paid to foreign country for this specified value, the excess taxes to deport five consecutive years, and resolved in accordance with the allowable reduction in those years. Resolved first tax stage for the first year. If revenue has been received from more than one country during the period of taxation, the allowable deduction applies in this paragraph on an individual basis on the income of each foreign country. In order to decisively and recognized, you must document the value of the tax paid to the foreign country by either a copy of the tax paid receipt or by a statement from a foreign country's taxation guarantees that Kempinski.com VAT paid.

Article 6

1. the wife is responsible for itself and allow legal granted before her marriage and give legal permission for pair plus allow scheduled if unable to work and not a resource.

2. the spouses together may request merging their revenue and taxation on behalf of the husband and that the reporting period provided for in article VII of this law in one of the following cases:

A. If the husband's taxable income.

B. If the earnings her husband without legal permit.

C. If feed wife without allowing legal decision as expensive.

3. when one of the cases mentioned in this article gives a, b, c of paragraph 2 of this article gives the husband the legal decision allowed him and his wife and sons.

4. integrate income unmarried children who have not completed the age of work income tax on behalf of their father and the father.

5. in case of death of a parent or parental absence is boys who have not completed 18 years of age who separate themselves estimated tax on all of them on behalf of the parent, guardian or values.

Chapter IV

Exemptions

- Suspended under paragraph (4) and added two paragraphs (27) and (28) to this article by article (2) of the Act to amend the application of the income tax Act No. 113 of 1982 as amended in Kurdistan region of Iraq, no. 26, 2007

-Removed paragraph (5) of this article under the Coalition Provisional Authority order, tax strategy for 2004, number 49 dated 19/2/2004,

-Removed paragraph (20) article (1) of the income tax Act Amendment Act on real estate, no. 120 dated 27/06/2002,

-Cancelled (27) added this article to article (1) Law Amend the income tax Act No. 113 of 1982, no. 45 dated 1990,

-Added paragraph (28) of this article by article (1) of the Act to amend the income tax Act No. 113/1982, no. 39 dated 1988,

-Removed paragraph (19) of this article by article (2) of the decision to cancel item (v) of the Revolution Command Council decision No. (353) on 6/3/1980 and paragraph 19 of article 7 of the income tax Act No. 113 of 1982, no. 87 dated 14/2/1987

-Added paragraph (24 bis) under article 1 of decision Amend the income tax Act No. 113 of 1982, no. 837 dated 1984,

-Removed paragraph (24) of this article by article (1) of the decision to delete paragraph (24) article 7 of the income tax Act No. 113 of 1982 and bring another paragraph, no. 404 issued on 01/01/1984 and became as follows:

The following shall be exempt from tax benefits.

1. agricultural income caused to farmers and ranchers animals from animal and plant products, including animal husbandry.

2. income of property subject to Real estate tax law.

3. incomes of endowments and religious temples and legally recognized charities and the educational institution of public benefit, that is not caused by trade or profession or business.

4. salaries and allowances paid by foreign representations of its diplomatic staff either what you pay for non-diplomatic personnel and staff of consulates who are non-Iraqis may be relieved by the decision of the Council of Ministers on the condition of reciprocity.

5. cancelled.

6. earnings of retirees or their dependants back resulting from the following sources:

A. pension.

B-bonus scheme.

C. severance.

D-salaries of holidays.

7. salaries and allowances paid by the United Nations body of its employees and users.

8-earnings profits and social sector institutions and enterprises, including municipalities and local government.

9. any lump sum as remuneration or compensation to the family of the deceased or of any compensation for injury to injury or death.

10. any income exempt from tax by a special Act or international agreement.

11. income due to owners or tenants of marine transport provided for in article 50 of this Act if the media mentioned fraught with oil.

12 — income of cooperative societies.

13. income from hotels and excellent grades in Baghdad when first created during the first five years of starting investment. Similar hotels located outside either city of Baghdad, the duration of the exemption of seven years from the start. That does not benefit from this exemption the shops of hotels which have nothing to invest as stores and galleries whether these premises leased by the investor or investors from Kiss directly.

14. commissions earned in Iraq, local banks correspondents abroad which exempts Iraqi banks tax commissions of their support of the Iraqi bank.

15. the income of natural persons of interest on their deposits and accounts in Iraqi banks and savings funds.

16 – entered the aviation enterprises, in whole or in part, by decision of the Minister on the condition of reciprocity and a line or air service in a country state Iraq pursued by those institutions.

17. income of Arab and international organizations working in Iraq on its deposits and accounts in Iraqi banks and savings funds, whether Iraqi currency or foreign currency.

18. ex gratia payments promotions granted by Government for citizens.

19-cancelled.

20-cancelled.

21-holder profits on poultry fields owned or managed by walmvaks.

22. the amounts paid from State or social sector services for authoring, translating or owning or assist or supervise the printing of books printed.

23. waiver transactions that occur between the heirs of the deceased who belongs to the House or apartment residential or residential plot of land allocated for the martyr.

24-income owners of land transport, non-Iraqi contractors with distribution of oil products and gas to deliver oil products into the country or exported from it.

24 bis-income owners of land transport of non-Iraqi contractors with SOMO to export crude oil to outside diameter.

25 – amounts to eligible Iraqis as a result of the expropriation of real estate and commercial rights in rem and the other of any kind and sex whether on behalf of expropriation or seizure or replacement or fire or any other similar legal expression.

26-giveaway for official institutions and charities and the cooperative and cultural and scientific.

Bakery ovens were 27 producing bread walsmon of weights 120 grams and 165 grams after barbecues.

28 were children's nurseries.

The added paragraphs to Kurdistan region:

27. taxi (5) flights and buses of small and large passenger transport within cities and between cities.

28. agricultural tractors (altraktorat) and the harvester agricultural and small pick-up truck double pregnancy cars (1) tonnes.

Article 8

Removed paragraph (2) of this article by article (2) of the Act to amend the income tax Act No. 113 of 1982, no. 17 dated 19 September 1944 and replaced by the following text:

Descend from income all designated for it spending during the year and pro star account acceptable documents including:

1. interest paid to borrow amounts invested in the production of income or increase it.

2. a. rent shop tenant exploiter for income.

B. demise at the shop operator to obtain income if purely property-holder, and the estimated rental allowance are exempt from property tax.

C-cost annuity musataha contained land rent allowance and the cost of offshore installations, if the shop operator for income generated the arsh belonging to others and the estimated rental allowance are exempt from real estate tax.

3. disbursements of maintenance machines, machinery and equipment or switch issue tools.

4. the system determines the cost of tangible fixed assets other than real estate and buildings as the machines and other equipment for their use by or consumption during the year which resulted in income.

5. debts on income if it is satisfied the financial authority to irrecoverable during the year although performed outstanding prior to its inception. That met the debt holder irrecoverable returned in the year of the tax imposed in the year satisfied the provisions of this paragraph do not include amounts recoverable under insurance or otherwise.

6. taxes and duties actually paid, except for income and estate taxes.

7. arrests and assessed contributions to the retirement and social security laws.

8. contributions paid in Iraq to the Government and social sector departments and the scientific community and the educational and charitable legally recognized spirituality to make a statement by the Minister of finance, the names of those as needed as well as contributions by Government-sanctioned subscriptions.

9. the adjudged alimony by the court having jurisdiction and paid in cash by the charge is not worth his legalization under article 12 of this Act.

10-life insurance premiums not exceeding a year-2000-dinars, 500 dinars for other insurance premiums has nothing to do with the sources of income paid during the year that the Iraqi insurance company's insurance.

11. intangible assets-premiums to the extent designated spent owned as determined by the system disappearing.

Article 9

This article is cancelled under section (3) of the Act to amend the income tax Act No. 113 of 1982, no. 17 dated 19/9/1994 and were replaced by the following text:

Do not allow downloads of over fifteen thousand dinars paid a salary and gratuities allocations and commissions Managing Director corporate taxable in limited companies.

Chapter VI

Transfer income source

Article 10

Amended this article to resolve the number (4) replace the number (5) under article 1 of the statement issued by the Presidency of patch cabinet about correcting errors in the income tax Act No. 113 of 1982:

If the transfer of all or a portion of income from one person to another and financial authority is satisfied that the move would not alter the real status of the survival of his administration but charge which had direct control or equity acquisition mode or in any other way for financial authority then landing charge income, go to the source can be downloaded in accordance with article VIII, paragraph 4, any person who considers him almost from the first or second or third with charge carrier in the cases described above as the carrier himself.

Chapter VII

Losses

Article 11

Added paragraphs (3, 4 and 5) of this article under section 5 of the Coalition Provisional Authority order, tax strategy for 2004, number 49 dated 19/2/2004:

Landing charge loss in some of the sources of income in Iraq and steadfast calculated legally acceptable documents deriving profits from other sources on the same taxable year estimated as the loss that cannot be repaid, such moves are calculated and charged income over five years taking into account the following conditions:

1 — do not allow downloaded more than half of the taxable income in each of five years.

2 — not inflict loss only income from the same source which resulted.

3. is not taken into account under this article the income in the financial year 2003 in the first three months of fiscal year 2004, when determining the amount of income which might resolve the loss of previous financial years.

4. do not take into account the financial year 2003 when successive five years which may be transferred to losses under this article.

5. under this article Migrating losses in fiscal year 2003 in the first three months of fiscal year 2004, to the subsequent financial years

Article 12

- Amend item (1), item (5) and (6) of this article under the section (2) of the Coalition Provisional Authority order tax strategy for 2004, number 49 dated 19/2/2004,

-Amended paragraph (6) of this article by article (3) of the Act to amend the Coalition Provisional Authority order No. 37 in 2003/1/19 and no. 49 in 2004/2/19, no. 84, issued on 30/04/2004, and replaced by the following text:

1. the following exemptions granted person resident of taxes on income estimated for each year based on it or put it in the year that made or investigated this income.

A. the amount of two million five hundred thousand Iraqi dinars for the ordinary taxpayer personally or for driving tax if unmarried, widowed or divorced, or if you do not add income wife to the husband's income. And $ 2 million d. o. for the taxpayer's wife or wives, if wife housewife is not entered, or if you add income to their income.

B-‌ $ 200,000 d. p. for each of the children of the taxpayer, regardless of their number.

C. the amount of three million to 200,000 d. o. to widowed or divorced, and $ 200, 000 d. p. for each of the children are cared for by the law, regardless of their number.

2. If non-resident permit which is granted an Iraqi it deserves one star income number full months in Iraq by several months full year except those contracted by the Government or use them to teach in Iraq for a year, granted the legalization fully taking into account the provisions of paragraph 6 of article 13 of this Act.

3. the term includes the child provided for in paragraph 1 of this article girls as dependants of a male who legitimately as well as children who are unable to earn their mental or physical handicap, even completed years of age. Either completed the age of children continuing to lesson in middle school or high allowing granted them continue to study or complete Jr. platform is age old and taking shorter term.

4. If married, widowed or divorced with her husband's income included income obscures the legalization only by the number of full months remaining in the year star income where marriage and ignore fractions of a month. Allow decision granted her limits and conditions.

5. additional exemption a taxpayer from paying tax on the amount of 300,000 d. o. if exceeded sixty-third, in addition to the exemptions from taxation accorded in other sections of this article.

6. reducing tax-free amounts described in paragraphs 1 and 2 of this section by a quarter during the financial year 2004.

7. If the holder or his marriage was born born in stars income in addition to allowing it to allow his wife or his son with the ratio of the number of full months remaining in the year star income where marriage or childbirth to the number of months full year and ignore fractions of a month. If separated from his wife to death, divorce or separation or one of his sons who granted permission for them descend from allowing these by the number of full months and ignore fractions of the month. And if $ allow fractional dinar, forcing to the dinar.

Article 13

- Suspended under paragraph (2) of this article by article (4) of the Act to amend the application of the income tax Act No. 113 of 1982 as amended in Kurdistan region of Iraq, no. 26, 2007

-Modified this article under section (3) of the Coalition Provisional Authority order tax strategy for 2004, number 49 dated 19 February 2004 and became as follows:

Tax is levied on motive ability annually in the following proportions:

A. the remainder of resident per capita income after tax exemptions, as provided for in article 12, as amended by this command:

3% on amounts up to $ 250, 000 d..

5% for amounts exceeding 250,000 d. o. even 500,000 d..

10% for amounts exceeding 500,000 Dr. o. even million d..

15% for amounts exceeding one million d..

B-non-resident individual income other than income provided under article 19 of this command.

3% on amounts up to $ 250, 000 d..

5% for amounts exceeding 350 a. d. o. even 500,000 d..

10% for amounts exceeding 500,000 Dr. o. even million d..

15% for amounts exceeding one million d..

C. limited companies entered a fixed percentage of 15%.

D-special contribution to corporate income by fixed amount of 15%.

E. mixed shareholding companies entered a fixed amount of 15%.

F. reduce the amounts shown for slides tax contained in paragraphs a and b with a quarter of the fiscal year 2004.

2. impose on the person's non-resident income tax return for Iraqi sources themselves imposed on Iraqi resident.

Paragraph (2) amended to Kurdistan region:

Tax is levied on charge for each year as discretionary descent:

1. per capita income after granting legal resident the tolerances as follows:

(A) (3%) Up to two million dinars.

B-(5%) For more than two million dinars up to (4) four million dinars.

C-(10%) For more than (4) four million dinars up to (6) six million dinars.

D-(15%) For more on (6) six million dinars.

2. per capita income of non-resident same resident ratios with the tolerances are not covered by the law.

3. impose and meet tax fixed amount (15%) The profits of all companies operating in the Kurdistan region, including simple and individual companies.

4. the tax is levied in proportion (5%) Over (700,000) seven hundred thousand dinars from the territory of all salary grades and the private sector and officially registered holders and career levels.

13 bis

Added to this article by article (3) of the Act to amend the income tax Act No. 1982/113, no. 25 dated 1999:

Minister to propose within the annual budget bill for the State to modify the tolerances laid down in article XII and tax measure provided for in article 13 of this Act, whenever the social and economic conditions.

Chapter x

Tax payable by companies

Article 14

Company income tax check before paying anything to the shareholders of the company and its Director are very financially liable the tax cut and the payment of financial authority and submission of accounts and certificates the need and all the things required pursuant to the provisions of this law.

Article 15

1. for companies registered in Iraq landing tax paid or payable on the total income under this law of dividends paid to stockholders, limited download shares the profits tax paid or to be paid to the company.

2. If the companies mentioned in paragraph 1 of this article shall be subject to dividend shares for tax section under paragraphs 3, 4 and 5 of article XIII of the Act are entitled to the company then landing tax of each section by the amount for which it paid or payable on the portion of income paid from profits.

3. the companies mentioned in paragraph 3 of this article to provide the shareholders upon payment of dividends by a certificate indicating the amount paid for each share of profit and the amount of tax which is downloaded or have downloaded from the share of profit and to provide limited liability companies financial authority with a copy of this certificate.

Article 16

The dissolution or final liquidation de dividend each amount affects the value of its shares increased contributing original paid subject to taxation except precautions already paid tax on the liquidator and founding member paying tax owed on the face and filter only with the consent of the financial authority.

Chapter XI

Duties of users who in service

Article 17

1. user break d to cut tax owed its employees open d pays them or from stead of cash and in kind and pensions etc. taxable and paid to financial authority from the beginning of the year estimated by the image designated by the Minister.

2. the user to break or reduce the indicative amount of the premium increases mileage according to this article to modify the increase and decrease in the amount of tax that must be met during the year estimates.

3-user break the binding indicative fiscal authority handed over to the amount of tax which entailed a piece under the provisions of this article in accordance with the provisions of this article and not go of salaries and allowances owed to users of open d to satisfy the tax paid on this face which it paid to its employees realized then.

4-user is required to break that identifies the additional payments provided for in article forty-fifth if tax to financial authority recognizes within 21 days from the time specified by the Minister.

5. nothing in this article prevents the financial authority of the requested report income under article VII of this law any user opens Dahl.

Article 18

1. each user breaking d to report to the financial authority during the period that you specify in the request contains the following:

A. the names and addresses of its users and the salaries and allowances and amounts paid.

B. the names and addresses of those who are paid from or through salaries and pension allocations, etc. and amount

2. the Director of legal entity or one of his senior staff who administered using broken d for the purposes of this article.

Chapter XII

Duties on other person Attorney

Article 19

Amended paragraph (b-1) of this article by article (3) of the Act to amend the Coalition Provisional Authority order No. 37 in 2003/1/19 and no. 49 in 2004/2/19, no. 84, issued on 30/04/2004, and replaced by the following text:

1. every person residing in Iraq deserves it directly or on behalf of the other amount to a person or persons outside of Iraq, whether paid in cash or restricted account be accountable to the financial authority to perform the tax on the amount owed for:.

A. the benefits of walrhniat bonds and loans and deposits and advances.

B — annual customizations or pensions or other annual instalments are due performance tax rate for such amounts to 15 per cent for non-banks as defined in the Bank in the Central Bank of Iraq Act No. 64 of 1976, or any other law replacing paid tax to financial authority until the payment or crediting of accrued mentioned above and descriptions of this tax exempt banks.

2. right to subject to tax on interest and other annuity whose mentioned in paragraph 1 of this article may deduct from those payments which it paid the amount of tax owed to submit to the non-resident person in Iraq every time paid by tax a written statement containing:

A. the amount payable.

B – price and amount of the tax on that amount.

C-net amount paid to him.

3. If the taxable income return someone deals with the amount deducted from tax in accordance with the operative part of this article deducted tax paid on that aspect of the total amount of income tax payable by him.

4. with regard to this law are all paid as a monthly or annual whether paid in longer or shorter and whether different or equal instalments.

5. don't apply paragraphs in this article on dividends paid by a company of the income tax is paid or payable by that company.

Article 20

Whoever manages or controls funds or the work of another person as trustee (alsndik), Secretary and trustee and guardian responsible for assessing values and tax paid who his/her way into the same amount that the person is taxable if the disqualified.

Article 21

1-person non-resident in Iraq liable to assessment and taxation, subject to them on behalf of the Secretary of the parent or guardian or Committee or on behalf of any Commissioner or Commission Merchant or agent or a receiver or head of the Division or the Director of a company whether they receive income or not into the way the same amount as was able to non-resident if the resident in Iraq and received that income. Non-resident is subject to assessment of tax and subject to any income due or obtained by delegating or Trade Commission or agency or custody or under the chairmanship of the Division or District Manager of the company on behalf of the Commissioner or Commission Merchant or agent or trustee or the head of the Division or the Director of the company.

2. If one of the abuse of non-residents in business with a resident financial authority emerged due to special relationship and located between resident and non-resident and control the task of one over the other it is possible to manage the business or actually managed not resident profit left or lower profits than can be obtained, estimated tax, given the real profits on non-resident and resident named subject as if an agent of the Department of labour on non-resident.

3. If it appears to the financial power that the amount of gains and profits are real belonging to a non-resident and taxable resident name cannot be verified easily by way of financial authority may if deemed appropriate, to assess tax on non-resident and is subject to fair and reasonable percentage on the amount of business conducted by non-resident or resident by him in such conditions, the provisions of this Act concerning the submission of reports or data by persons other than clients that also includes Reports or statements by the resident business carried out by non-resident in the same way by people as they quarantined persons or non-residents and the estimates under this paragraph is subject to appeal as provided for in this law.

4. nothing in this article what makes non-resident taxable as Dalal or merchant service charges or other agent unless the auctioneer or dealer Commission Plenipotentiary and acting agency regular or non-resident taxable persons as if the proxy based on operative paragraphs 2 and 3 of this article is about the gains and profits arising from transactions and transactions carried out by such a proxy or Dalal.

5. once a non-resident organization of sales or transactions with other persons does not render it non-resident taxable based on operative paragraphs 2 and 3 of this article on behalf of the resident on the gains and profits from those sales and transactions.

6. If a person non-resident taxable on behalf of the Commissioner or Commission Merchant or agent or a receiver or Manager or head of Division on the gains and profits from selling goods or crops manufactured outside Iraq let the person on his behalf make a non-resident taxable if it deems appropriate — to make a call to the financial authority and in the event of appeal or the Audit Committee requesting make estimating tax on those gains and profits or modified for the profits that might await Usually obtained by a trader or by one of the retailers who purchased from manufacturer or product directly if the goods had been given by the manufacturer or its product or vendor on behalf of retailers and when convinced of financial authority and the Audit Committee that the amount of profits for the above estimate is made or amended accordingly.

7. the provisions of this article do not make non-resident taxable under paragraph 1 of article II of this Act unless the trades, business or profession or any treatment of commercial nature which resulted in gains and profits in Iraq. And financial authority to distinguish between trafficking in Iraq, trade with Iraq and its resolution thereon of appeal.

Article 22

Every person in Iraq whatever as who:

1. receive a profit or income covered by the provisions of this Act is someone else's or.

2. paying for someone else or are supervised or log to calculate profit or income for foregoing though payable outside Iraq.

To provide financial authority within 21 days from the date of receipt or payment or registration to report contains:

A. statement of real true each profit and income.

B. the name and address of the person who returns to profit and income mentioned financial authority to request such information by written notice from anyone else.

Article 23

Everyone is responsible for paying the tax on behalf of another person to deduct from the money received on behalf of a sufficient to pay such tax and be protected from prosecution compensation amounts in accordance with the provisions of this Act to provide for his account for the amount of Knapp tax paid up and the remaining net amount.

Article 24

If a person dies no tax is levied on income estimated last year or in five years preceding the heir and moved to the estate or assumed distribution responsible for tax assessment requirements of the deceased and payment of money in the estate borders and treated as if the deceased was alive.

Article 25

A Director or a senior officer or accountant Handelsgesellschaft charge tax is responsible for all acts and things which must be carried out in accordance with the provisions of this Act to assess and tax paid.

Chapter XIII

Shares

Article 26

1. estimated income participation among partners is divided according to their quotas and impose a tax upon added to income from other sources to demonstrate participation in legal documents or records or documents that are satisfied by the financial authority.

2. If the authority is satisfied that the health of financial participation or found that the objective of composition is to get rid of or reduce taxation or have not achieved a contribution of each of the partners an effective contribution to the appropriate part of the capital participation or involvement actually manage the estimated tax on a person who believes that his participation income.

3 – Advanced partner participation or authorized delegate their partners to create and submit a report to the financial authority indicating income participation share of each partner is entitled, together with an account picture and do provide all documents, records and data required by the financial authority.

4. Advanced partner participation is named by other partners in a partnership or legitimate Qassam or named ahead of other unit or in the share name that is not including holding otherwise working partner named before other holding or its name.

5. If one of the partners in Iraq for proxy or delegate or Director who has things to participate to submit reports and statements the need.

6. financial authority assess advanced partner — or more — share every profit due to participate if participating covered b bookkeeping business for income tax purposes, in breach of its provisions should not prejudice the right partner referred to by reference to other partners. Do not descend from profit due to participate but most advanced partner grace or a share that has been appreciated in his name.

Chapter XIV

Reporting and information

Article 27

- Amended paragraph (2) of this article by article (6) Act to amend the application of the income tax Act No. 113 of 1982 as amended in Kurdistan region of Iraq, no. 26, 2007

-Removed paragraph (2) of this article by article (2) Income tax amendment Act (No. 113) of 1982, no. 94 dated 21/09/1987, and replaced by the following text:

1. the financial authority to ask who was taxable or subject them to believe that the report on income within twenty-one days from the date of this notice or a written notification in one of the ways of publishing either his name recorded in the income tax services.

2. each person registered or not registered and taxed income to report on income before the first day of June in the year estimated if asked to provide written notification or one of the methods of deployment.

Paragraph (2) amended to Kurdistan region:

(Every person registered or not registered and have income subject to tax to report on income before the first day of July in the year estimated if asked to provide written notification or one of the ways of publishing).

3. financial authority to extend the period referred to in paragraphs 1 and 2 of this article to the appropriate deadlines, if it is satisfied that there are no excuse.

4. user opens that identifies that user provides to break that identifies report what his/her income other than salaries and allowances during the periods mentioned in paragraphs and advanced user to break that identifies that supported the validity of a signature and forwards the report to the financial authority.

Article 28

1. the official State departments, institutions and facilities of the Socialist and the mixed sector and its employees to submit to the financial authority – upon request – data and information it deems necessary for the application of the provisions of this law.

2. financial authority to investigate and verify the real charge income and looking for sources in existence and to request information from any person who believes that he had served in the estimation of the tax on any of.

3. financial authority to stop transactions involving tax does not allow, by other services until payment of tax or insurance which might result therefrom.

4. financial authority to request the Government and social sector departments and mixed or anyone withholding a percentage not exceeding 10% ten percent of the amounts obtained for operators or others associated with them and pay them only after withholdings patent support owed on income tax. And to request conversion of withholdings.

Article 29

Each report or statement or application under this Act is the introduction of the person you have asked or who is required to submit or designees unless proven otherwise, every person who signs or is to be stamped report or form is a scientist and recognized all matters contained therein.

Chapter XV

Report

Article 30

After the expiration of the designated reporting in accordance with article XXVII consider financial authority in reports submitted to them and may accept, or reject tax assessment whereby income tax is determined by what have compiled information. Either did not report financial authority thought that taxed the estimated income tax imposed by this appreciation and responsibility for the charge because the submission of the report in the specified time.

Article 31

Estimated tax on the person subject to service tax assessor of the designated residence or place of work. If abuse of business in different circles tracking stores estimated tax estimator service or more as determined by the financial authority. The Minister or authorized the order estimation estimator service charge other than the aforementioned state appraiser.

Article 32

This article is cancelled under section (6) Adil, the income tax Act Act No. 113 of 1982, no. 17 dated 19/9/1994 and were replaced by the following text:

Financial authority to assess a tax on the basis of real income and have the right to return to the previous estimate to estimate income less than what it is if you have facts material including news translation, for five years with the exception of the estimated year either no estimate of income shall be referencing it from the date of check income and does not affect the right of financial authority in reference to the appreciation of non-communication of persons.

Chapter XVI

Object recognition

Article 33

1. to charge after moving the estimated income tax implications to submit a written objection to the financial power of appreciation or attained any general body Chamber of taxes within twenty-one days from the date of the notice stating the reasons for his objection, the amendment requested by and must submit to the authority the financial books and records and data required for its income to prove his objection.

2. financial authority to accept an objection after the duration specified in paragraph 1 if it is satisfied that the objection could not be submitted to his absence from Iraq, crippled by illness or other compelling reason.

3. does not consider the objection for the estimated tax is payable unless the period of objection, in the case of failure of payment of the total estimated tax for financial authority, after conviction, fulfilled in instalments in accordance with the instructions issued by the Ministry of finance, taking into account the text of article VI of this law.

Article 34

If the agreement between the objecting and financial authority to assess income or an objection after the legal period of financial authority did not agree on the extension becomes appreciation categorically does not accept the objection.

Chapter XVII

Appeal

Article 35

1-person Monetary Authority rejected the objection to the amount of income tax or to appeal decision to the Audit Committee provided him with a petition or any public body Chamber of taxes within twenty-one days from the date of the notice denying his objection, and it must prove it with documents, records and other data.

2. financial authority to accept the appeal after the legal period if it is satisfied that the appellant delayed the submission of his absence from Iraq, crippled by illness or other compelling reason for this appeal was submitted to the financial authority without unreasonable delay.

3. Appeals Committee not to pursue the appeal if it appears that the charge was delayed the payment of instalments of tax assessed and the fair unless initiates payment.

Article 36

Inform appellant and financial power before hearing day prematurely by the Audit Committee at least seven days, both parties must attend before the Committee itself or by sending their agent a day at designated or indicate their satisfaction with their written statements and Commission cancel appreciation or support or increase or reduction set out in its resolution reasons therefore also has to support the appreciation if attending parties or one without lawful excuse or defer consideration of the appeal for the period in which it considers appropriate.

Chapter XVIII

Appellate committees and discrimination

Article 37

Amend the title of Chapter XVIII so delete title (audit committees) and was replaced by the title (the appeals committees and discrimination) under article 7 of the Act to amend the income tax Act No. 113 of 1982, no. 17 dated 19 September 1994:

Compose appellate Committees consider issues a statement issued by the Minister in the Government Gazette, under the chairmanship of a judge of the second class at least two members of staff in financial matters.

2. appoint under the same conditions as mentioned in paragraph 1 of this article for additional members to replace the original members in their absence.

Article 38

The Appeals Committee in Baghdad to consider issues that fell within the competence of other Committee by appellant himself. The Minister or authorized to convey any appellate cases from the Commission to request the appellant or if it causes.

Article 39

1. consider appeals committees and decide everything linked to the estimate of income and subject to the tolerances and walrdiat tax and financial power to implement decisions after communication to the designated official.

2. taking into account what is stated in paragraph 1 of article VII of the Act empowers the Commission to consider offences committed contrary for commercial bookkeeping system no. 5, 1957, as amended or replaced by any other system and referred to it by the financial authority and fines provided for in the rules and when not to pay the fine referred the case to the competent court for fine by imprisonment.

Article 40

This article is cancelled under article 8 of the Act to amend the income tax Act No. 113 of 1982, no. 17 dated 19/9/1994 and were replaced by the following text:

1. the appeals committees decisions are deterministic if the amount of tax which 10,000 dinars or less.

2. If the amount of tax resolution more than ten thousand dinars for financial authority for objection within fifteen days from the date of its seized before a discriminatory especially constituted under the chairmanship of a judge of the Court of Cassation and membership of the two Directors-General of the Ministry of finance and one of the Iraqi Federation of Chambers of Commerce and other Iraqi industries Union statement issued by the Minister and published in the Gazette.

3. annul the decision of the Cassation Commission or support or modify its decision is final.

4. designate who wishes to challenge discrimination in the Commission's decision to appeal fee to fund General Commission for taxes determined by the amount of 1% of the amount of one percent in tax resolution under appeal with a higher $ 1,000 dinars and a final revenue to the Treasury.

5. determine the remuneration of Board members and appeals committees discriminatory directives issued by the Minister.

Chapter XIX

Notifications

Article 41

Financial authority to sign the notifications issued under this Act, the signature is valid, whether sealed or written notification unless evidence otherwise.

Article 42

A notification of the other forms issued by the financial authority to one of the following methods:

1. delivery to the addressee or employees who opened d in his place of work or a family member residing with him in legal communication assets.

2. mail the Registrar to address registered with the financial authority and the postal service to report the message to its addressee or to make his statement in paragraph 1 of this article and if sent by registered mail message is communicated to the person living in Iraq after fourteen days from the date of registration of a person living outside Iraq, seeks 60 days after the date of registration. And sufficient to establish such communication log message by carrier right unless its speaker address returns the message is communicated.

Article 43

Does not invalidate the notification forms and transactions carried out in accordance with the provisions of this law to lack in form or error or omission is without prejudice to what was intended to flag does not prevent the identity of the person addressed nor invalidate the appreciation also for the error in the name or title holder or type of income or the amount of tax imposed on him or there is no difference between assessment and notification of ineffectual in terms of outcome data based on the appreciation.

Chapter XX

Fiscality

Article 44

Financial authority mandated to report in writing to pay a certain amount of tax due date, and the signing of a memorandum of appreciation for his communication.

Article 45

If you do not pay the tax within twenty-one days from the date of notification in accordance with article 44 be added to the amount of 5% of the amount of tax and double that amount if paid within 21 days after the expiration of the first Minister or authorized to exempt the holder from the additional amount or a portion of the entire if satisfied that the charge late payment for his absence from Iraq, crippled by illness or other compelling reason.

The Minister responded that the additional amount if driven in case one of the reasons mentioned.

Article 46

1. financial authority tax installment at the request of the holder's written if justified reasons for installment to inform him of the amount of each instalment of premium and due date.

2 – if she distributed tax paid for a premium within 21 days from the date of maturity of all premiums become payable automatically without the need for a warning taking into account the forty-fifth article of the law.

Article 47

Tax levy and the additional amounts under the debt collection Act.

Article 48

Amended paragraph (2) of this article to resolve the number (5) replace the number (4) under article (4) a statement correcting a presidential presidency about correcting errors in the income tax Act No. 113 of 1982:

1-levied tax money for himself about his income and income of his wife and children of minors if the couple separate or husband's inability to pay levy funds the wife and minor children unless they paid relative to the total tax payable. Either spouse covered by the provisions of paragraph 1 of article VI of this law levied a tax on its income is from its own funds.

2. the tax money collected and widow of absolute income and income of their children who are wards and if it fails to collect funds boys what they must pay relative to the total tax payable. Either boys covered by the provisions of paragraph 5 of article VI of this law levied a tax on mdkholathm of their own money.

Chapter XXI

Alrdiat

Article 49

Financial authority to respond to what was paid to tax more than the amount realized by the requirement to submit such a request within five years from the end of the fiscal year that paid them increase. Either a complete tax withholding are reported without the need for expensive request.

Chapter XXII

Article 50

The following provisions apply to estimate tax levy of owners of sea and river transport modes and land and tenants of different types when it operated in Iraq or arrival city or port in Iraq if the owners or tenants, just outside Iraq.

1. the taxable income by an amount equal to seven and a half percent of the total amount that can be received or that it deserves and passengers and animals and cargo in Iraq.

2. If the transport agent in Iraq was its master or the owner or driver of an agent for the charterer.

3. financial authority to send a certificate to the staff of the KIA llkmark or other officer authorized to give his exit include the amount of tax arrears for more than three months of entitlement and the names of holders of payment to an employee who receives such certificate that does not allow derogation by the transport of any city or port in Iraq to pay the tax.

4. the delay mode of transportation for travel under this rule does not relieve owner or lessee or agent to pay port dues or other wage delays.

Chapter XXIII

Secure paying tax when you leave Iraq

Article 51

If the Monetary Authority is satisfied that a person trying to travel outside Iraq to delay paying taxes levied or imposed by or on behalf of authenticity in whole or in part, a request to the competent authorities delayed or prevented from travel shown himself and tax owed or may deserve it and to the competent authorities to prevent that person from leaving Iraq until after paying tax or a certificate of financial authority indicating that the ban lifted.

Chapter XXIV

Custody

Article 52

The Minister or authorized to reserve funds that tries to holder hide or smuggle them or provide sponsor full undertakes to pay.

Chapter XXV

Information disclosure prohibited

Article 53

All papers, statements and reports and lists of appreciation and copied the information relating to income-holders is prohibited disclosure of secrets to implementing the provisions of this law of staff members and other financial authority, however, to give the Government and social sector departments which data don't see prohibited from giving or what was necessary to implement the provisions of the law or for any comment regarding tax except for the designated income vocabulary.

Chapter XXVI

Reward informants

Article 54

Each of the financial information presented to authority orally or in writing real was one of the holders had concealed or attempts to hide resulting in estimating tax or increase granted or imposed cash bonus to help scale the Minister appoints not more than 30 percent of the tax generated by this news and the news with the name of confidentiality set forth in article III of this law.

Chapter XXVII

Prevent the courts from considering the tax issues

Article 55

The courts do not hear any cases involving assessment of the tax and levy imposed or transaction conducted in accordance with the provisions of this law.

Chapter XXVIII

Offences and penalties

Article 56

-Paragraph (ii) were added to this article by article (1) of the income tax amendment Act (No. 113) of 1982, no. 4, issued on 1/7/1987

-Removed paragraph (IV-I) of this article by article (1) of the Act to amend the income tax Act No. 1982/113, number 35 issued on 01/01/1999, and replaced by the following text:

I. shall be punished by a fine of not less than 100 dinars and not more than five hundred dinars of prove it before the competent courts of committing one of the following offences: 1. did its obligations under this Act or the regulations issued under or or delay in the submission of a statement or information to the financial power must have been submitted or requested delivery in accordance with the provisions of this law, bearing in mind paragraph 3 of this article.

2 – I found it or look at the information or data or papers or lists or reports or copies thereof to another person entered or is not given or authorized by or notified to him or give the clue or content, including all or part of was his Deputy Minister described him.

3 — imposed on the perpetrator of any violation of the provisions of the bookkeeping business fined for income tax purposes by between 10% and 25% of the estimated income before downloading the tolerances prescribed by law that at least the amount of a fine of 500 dinars.

4. financial authority imposes an additional percentage (10%) Ten percent of tax accruing to no more than (500 .000) five hundred thousand dinars to designate which failed to provide or withhold income tax report as at 31/5 of each year or which causes delay completion of the estimate of income unless charged that the delay was to excuse.

II. financial authority imposes an additional 10,000 dinars to each branch of a foreign company operating in Iraq delay submitting final accounts audited by the Office of financial supervision to the financial authority six months after the end of the fiscal year of the Corporation unless the section that the delay was to excuse the draft supported by staff.

Article 57

This article is cancelled under article 1 of the Act to amend the income tax act 113/1982, no. 58 issued on 1988 and replaced by the following text:

Shall be punished by imprisonment for a term not exceeding one year from the competent courts found guilty were one of the following acts:

1 were made knowingly false information or data or including in the report, or account or statement on the tax information was concealed or must statement disturbs get cut or allow download of the amount of tax or other refund or prompting.

2 were from prepared or filed a report or a statement of account or false or incomplete what must be prepared or submitted in accordance with this law or assisted or instigated or participated in it.

Article 58

Shall be punished by imprisonment of not less than three months and not more than two years of competent courts found that the use of fraud or of fraud to get rid of the performance tax or imposed under this law all or some of them.

Article 59

The Monetary Authority to double taxation on income which was the subject of the proceedings described in one of the articles-seventh and fifty-eighth after gaining the sentence deterministic class.

59 bis

Added to this article by article (2) Income tax amendment Act 113/1982, no. 58 issued on 1988:

1 were the Minister of finance to hold compromised in the acts stipulated in articles-seventh and fifty-eighth of the law before the competent court proceedings or during the consideration of replacing the penalties contained in the articles above to pay at least twice the income tax accrued merits.

2 were not holding the settlement of conciliation at the request of the translator provided by the perpetrator of the dissenting or his legally are not entitled to the perpetrator of the dissenting reversed after approval.

3 the settlement agreement were not criminal prosecution of the perpetrator of the dissenting after repayment of the amount mentioned in paragraph 1 of this article, and stop the proceedings at any stage reached before the issuance of the decision by the competent court.

4 were you must pay the amount mentioned in paragraph 1 of this article within a maximum period of 10 days from the date of that approval of the arbitral settlement.

Chapter XXIX

Regulations and instructions

Article 60

Developed systems dealing with things:

1. appointment books and business records required for the purposes of this Act and must therefore maintenance and how to prepare and ratify it.

2. a weekly and the extinction ratios should be accepted.

3-everything necessary to implement the provisions of this law.

Article 61

The Minister or authorized to issue statements or instructions to apply the provisions of this law addresses the following matters:

1-set forms and sample reports and notifications and data etc.

2. appointment of committees and the necessary means for estimating income.

3. inspection and investigation of persons subject to income tax and their sources.

4. specify what salaries and allowances and wages that meet the tax withholding method.

5. other points of view of financial authority need to be clarified.

Article 62

Repeals the income tax Act No. 95 of 1959 and its amendments that remain in effect for years that fall under its provisions and keep all systems and data and instructions which take effect unless contrary to the provisions of this law, or amended or repealed.

Article 63

This law shall be published in the Official Gazette and shall come into force the provisions from the year 1983.

Saddam Hussein

Chairman of the Revolutionary Command Council

http://www.iraq-lg-law.org/en

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Okay, please everyone before you get all upset, read the document and go the the Iraqi Law website. Yes, this law was written in 1982 and has been amended/revised many times - todays revision takes into account revisions to the law affecting the Kurdistan region as well as other changes.

Means parliament must have acted on something today eventhough they are not in session - :blink:

:twocents:

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