An Abstract about the General Commission for Taxes

Date of Establishment: -

We can say that Iraqi Tax Institution is one of the oldest tax institutions in the Arab World, or may be in the whole region. Iraq has established the first income tax low after the establishment of the National Government in 1920 where the Income Tax Law No. 52 was issued in 1927.

In light of this law, Income Tax Directorate was formed and then Real Estate Tax Directorate was formed in 1923. Whereas Tax laws in the Arab, countries were issued in the Forties of the last century. However, Othman Tax Legislation prevailed in Iraq for many centuries. This made us say that Iraq has a legislative history in Tax field that extends for centuries.

Establishment of General Commission of Taxes' Low: -
General Commission for Taxes was established in 27/2/1982 based on the Ministry of Finance Law No. (92) Of 1981. The Commission remained one of the MoF's establishments. The General Income Directorate, which was applying the Income Tax Law, was combined with the General Revenue Directorate, which was applying the Real Estate Tax Law and was called the General Commission for Taxes where it replaced the two directorates.

Laws Reliable to be implemented by the General Commission for Taxes: -

• Income Tax Amended Law No. 113 of 1983.
• Real Estate Tax Amended Law No. 163 of 1959.
• Land Tax Law No. 36 of 1997 (Hotels and Restaurants)
• Inheritance TaxLaw No. 64 of 1985 (Cancelled as per the Law No. 33 of 1994 on the deaths during its expiration).
• Resolution of Real Estate Transfer Tax (Resolution No. 120 0f 2002).
• Deduction Instructions of Direct Deduction Tax No. 1 of 2007 as per Federal Budget Instructions of 2008.

Commission's View: -
Build an efficient Tax Administration that applies Tax Laws fairly and impartially and follows scientific methods in its works, contributes in the awareness of those assigned and enable them to commit their obligations and characterizes by sufficient ability and flexibility to deal with the Iraq Economy and the changes that occur.

Development of the Administration Structure of the General Commission for Taxes

Development of the Administration Structure of the Commission: -
During all development, stages that the commission passed through, technical and geographical structural building needs were aligned with this development. For this, and due to the link between the commission and different society segments, many branches of the commission were spread in all governments and some cities like district centers and some localities of (57) tax branches in Baghdad and the Governorates. These branches are centrally connected with the commission, in addition to (14) department. Two deputies are directly connected to the General Manager of the General Commission for Taxes. Each of them has some authorities to follow up a group of departments.

Departments of the General Commission for Taxes: -
Departments of (Business and Careers, Companies, Benefits of Real Estate Transfer, Lands, Direct Deduction, Technical Information, Control and Interior Audit, Financial Department,Statistic and Researches, Planning and Follow Up, Administration Computer, Relations and Media and Legal)

Sections connected to the GM's office are Secret Pen Section

These departments would be displayed in details: -

In Baghdad (20) branches: -
Branches (Al-Rusafa, Al-Nahda, Al-Adamiya, Al-Kadhmiya, Al-Hurriya, Al-Karkh (Center), Al-Rabeea, Al-Karkh (terminals), Al-Bayaa, Karrada Sharqiya, Al-Rashid, Al-Shaab, Al-Sader City, New Baghdad, Al-Mahmoudiya, Al-Madaen Department, Abu Gharib, Al-Tarmiya).
In the Governments (23) branches:
Branches (Right Nineveh, Left Nineveh, Al-Jazeera, Kirkuk 1, Kirkuk 2, Samarra, Ballad, Salah Addin, Al-Anbar, Haditha, Al-Fallujah, Diyala, Babylon, Al-Mussayab, Al-Diwaniya, Thiqar, Al-Muthana, Al-Najaf, Karbala, Wasit, Maysan, Al-Basrah, Al-Ashar, Al-Zubair, Al-Kufa, Al-Khales, Al-Qurna Department, Al-Hamdaniya, Sinjar, Al-Hawiga, Heet, Rawa, Al-Mahaweel, Al-Shatra, Al-Aziziya, Al-Rutba, Al-Qaem).
Speculative Units at the Border Ports under-construction (3) ports:
Al-Basrah Airport, Al-Muntheriya, Albou Kamal).
Speculative Units at the General Traffic Departments (5) Units:
(5) Speculative units
(4) Units at the General Traffic Units (Baghdad)
(1) Unit in Nineveh Government.