Jurisdiction and Divisions of the General Commission for Taxes

The General Commission for Taxes is responsible for managing all requirements related to tax assessment, collection, accounting, and debt follow-up. It defines the procedures and principles of collection, proposes new tax measures, and suggests modifications or cancellations of existing taxes based on studies conducted by the Commission. All work is performed within the framework of the state’s approved fiscal and economic policy. The Commission also prepares and issues the necessary instructions to facilitate the implementation of tax legislation. It may open one or more branches in Baghdad and in the center of each governorate or district depending on workload.

The headquarters of the General Commission for Taxes consists of the following departments:
 

1. Planning and Follow-up Department
   Responsible for gathering and coordinating the subsidiary plans of departments and branches, compiling them into one unified plan, and monitoring its execution through monthly, quarterly, and annual reports. It identifies performance rates and deviations, if any, and proposes corrective actions. It also collects and analyzes statistical data, prepares studies and research based on these statistics to support planning objectives, and develops the workforce plan and training needs for staff.

2. Companies Department
   Handles income tax assessment for joint-stock companies and branches of foreign companies operating in the country, oversees tax collection, manages all related transactions, and proposes improvements to tax assessment and collection methods.

3. Administrative Department
   Manages personnel affairs in the Commission, applies civil service laws and regulations, prepares staffing plans and ensures their implementation upon approval. It also oversees correspondence, recordkeeping, administrative services, and supervision of the information office and public reception.

4. Electronic Computing Department
   Coordinates, programs, and supervises all electronic computing applications and operations, ensuring the operation of devices and systems within headquarters and branches. It also prepares studies and proposals to enhance the automation of the Commission’s operations.

5. Legal Department
   Provides legal advice to all departments and branches regarding the proper application of laws under the Commission’s mandate, including the Real Estate Lease Law and related regulations. It drafts and reviews legislative proposals to improve tax laws based on comparative legal studies, prepares draft laws and regulations for amendment or repeal, represents the Commission before the courts, and prepares legal memoranda and appeals. It also organizes the work of audit committees for income tax, inheritance tax, and real estate tax debts.