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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:
Repealed the Income Tax Act No. 95 of 1959, as amended, to remain in effect for the years that fall under its provisions and regulations and keep all data and instructions issued thereunder take effect unless inconsistent with the provisions of this Act or is modified or canceled.
Name of the people
Revolutionary Command Council
Based on the provisions of paragraph (a) of Article (42) of the Interim Constitution.
Revolutionary Command Council decided in its meeting held on 22/11/1982
Issued the following law:
No. (113) for the year 1982
Income Tax Law
Chapter I
Definitions
Article 1
Suspended to paragraph (10 / c) of this Article under Article (1) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007, and replaced by the following text:
- Delete the words (non-Arab countries) of paragraph (10 / d) of the present article under Article (1) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007,
Means the following terms have the meaning that there were no presumption in the law to the contrary.
1 - tax: income tax imposed by this law.
2 - Income: Net income of the taxpayer that he got from the sources set forth in Article II of this Act.
3 - Estimated Year: twelve-month period beginning on the first day of January of each year - taking into account what was in the act of extended special appreciation.
4 - person: natural or legal person.
5 - legal person: each department or institution granted a corporate law Kaljmaaat of different types and corporate knowledge in the sixth paragraph of this article.
6 - Company: Joint Stock Company or Limited Liability Corporation in Iraq or outside and engaged in business or her department or place of work or control in Iraq.
7 - Participation: Companies other than those mentioned in paragraph 6 as companies solidarity and recommendation.
8 - Taxpayer: Each person subject to tax under this Act.
9 - married: the natural person associated with a permanent contract a legal marriage recognized by law to be a couple in life and did not fall under their divorce or separation.
10 - Resident:
A - Iraq Iraq's residence for not less than four months during the year which resulted in income or be absent from Iraq temporarily days missed and had a permanent staff member in Iraq and the President of the workplace.
B - Iraqi resident of Iraq outside of employees of government departments and facilities, the socialist sector and retired or seconded from government services to the corporate person outside Iraq if it was exempt from tax in the workplace.
C - nationals of Arab countries working in Iraq regardless of the duration of residence.
D - non-Iraqi non-Arab countries who:
1 - Housing Iraq during the year in which the star of the income period totaling at least six months or residence for not less than four consecutive months.
2 - resident in Iraq, whatever the period of residence if employed by a legal entity in Iraq, or was of technical specialists and used to work in the industrial project he is entitled to exemption under the law of development and organization of industrial investment.
E - all the founder of a legal entity under the laws of Iraq or the other, the place of business or manage or control in Iraq.
Paragraph (10 / c) amended by the Kurdistan Region:
As citizens of the children who live outside the Kurdistan Region of Iraq as residents for the purposes of the Income Tax Act.
11 - non-resident:
Person who is not eligible resident described in paragraph 10, though the star has entered into Iraq from any source.
12 - The Minister: The Minister of Finance.
13 - Power of Finance: employee or group of employees authorized by the powers provided for in this law.
Chapter II
Sources of income which shall be subject to tax
Article 2
Suspended to paragraph (4) and added paragraph (7) of this Article under Article (2) and (5) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007, and replaced by the text the following:
- Tadlt paragraph (5) of this article should be deleted clause (except for what is working in government departments, companies, and in the socialist sector and mixed sector) under section 11 of the Coalition Provisional Authority Order, tax strategy for 2004, number 49 issued on 19/2/2004
- Canceled paragraph (4) of this Article under Article (1) of the Act to amend the Income Tax Law for property, number 120 issued on 27/06/2002:
Impose a tax on the following sources of income:
1 - business profits or that have a commercial character and trades or professions, including commitments, obligations and compensation due to failure to meet them if it was not against a loss caused to the taxpayer.
2 - Interest and commission and cutting as well as the professionalism of the profits from trading stocks and bonds.
3 - rents of agricultural land.
4 - Canceled.
4 - the fourth paragraph added to the Kurdistan Region:
1 - is taxed at rates upward of the value of the property or dispose of the estimated in accordance with the provisions of the law estimate the value of the property and benefits numbered (85) for the year 1978 or allowance, whichever is more, the landlord or the owner's right to dispose of it when the transfer of ownership or right to dispose of any means of transport property or earn the right to dispose of or transfer (such as selling and bartering and reconciliation and compromise, and grant and remove the common filter and suspension or surface) and the treatment of the owner treats the tenant when the property you rent income at his disposal to hold surface, and is calculated as follows:
A - exempt from tax the first (000 000 50) million of the estimated value of the property or suit, and this amount is distributed to the partners according to their shares if the property is owned, in common.
B - is subject to tax is increased to the amount of the exemption provided for in paragraph (I / 1) of this section according to the following percentages:
1 - (3%) to (000 000 50) million dinars.
2 - (4%) What was (000 000 50) million to (000,000,100) one hundred million dinars.
3 - (5%) What was (000,000,100) one hundred million dinars, up to (000,000,150) one hundred and fifty million dinars.
4 - (6%) What was (000,000,150) one hundred and fifty million dinars.
2 - If the transfer of ownership of real estate focused on the shares of real estate tax calculated in accordance with the provisions of this law on the general property, and collected by arrows transferred to the general property.
3 - Do not leave the transaction may be suspended under the provisions of this law on the procedures for the investigation of tax offenses committed before the entry into force.
4 - The provisions of this Act except for the exemption provided under paragraph (I / 1) on the transfer of ownership of real estate transactions, or the right to dispose of it that have been before this law did not pay tax for them or for differences in appreciation of the consequences.
5 - salaries, pensions and bonuses and wages scheduled to work a certain amount for a limited period, allowances and allocations for non-working in government departments and the private socialist and mixed, including the cash or estimated, which is allocated to the taxpayer for its services such as housing, food and accommodation with a note that stated in paragraph 4 of Article sixty-first session of this law.
6 - every other source is exempt by law and is not subject to any tax in Iraq, provided that the share of profit despite what came in this Article income subject to tax if any company has got or have the right to download the tax which under Article XV of this Act that Distributed share taken by the limited liability company is exempt under the law of development and organization of industrial investment as the basis for the calculation of the escalation of tax rates on the other inputs.
Paragraph (7) added to the Kurdistan Region
7 - making forage plants.
Chapter III
Tax and appreciation
Article 3
Was added to item (5) of this article and modify the item (3) so that the sentence was added (is not any part of the book value of canceled during fiscal year 2003, and during the first three months of the fiscal year 2004) etc. under Section 9 of the command authority of the coalition, number 49 issued on 19/2/2004:
1 - impose a tax on the income provided for in paragraphs 1, 2, 3 and 6 of Article II due to the extent of it in the year preceding the year in estimated directly.
2 - impose a tax on the income mentioned in paragraph 4.5 of Article II due to the extent of it during the same year estimated that the amount was known. However, the authority to take financial income for the year preceding the basis for the estimate if science can not b
M Kdar income all or part of it.
3 - If you cut off a source of income during the year estimated Vllsulth financial conduct assessment and the imposition of the tax collected during the same year and recorded revenue of the deadline for the same year an exception to the provisions of paragraph 1 of this Article shall not be considered any part of the book value of canceled during fiscal year 2003, and during the first three months of fiscal year 2004.
4 - to estimate the power of financial income referred to in paragraph 1 of this Article before the beginning of the year are estimated up and meet in the amount of tax for the year of the secretariats of discretion.
5 - on the taxpayer, which was used during the fiscal year 2002 style premiums decreasing mentioned in item (b) of Article 6 to calculate the discount resulting from the depreciation of the king of what during the fiscal year 2004 to re-arrange the facts of the balance of each of his property at the opening account balance for each them from the first day of April 2004 and the balance is at the opening of the account for each king of the kings, from the first day of April 2004, equal to the balance for this King at the end of 2002, and added to the balance of the price of assets purchased and added to asset account, and against which the value of assets sold at fair market during the fiscal year 2003 and during the first three months of the fiscal year 2004.
6 - The non-resident income tax will be imposed in the year received or credited to their account, except from the previously estimated his income in the previous year under paragraph 1 of this Article.
Article 4
If one took charge of its accounts to meet the specific date is the day before the financial year the estimated Vllsulth that allows him to provide the expense of his income for the year ending period of the day appointed to fill his calculations of the previous year. If accepted, the financial authority in a given year, they have to work in the tax assessment for each of the years that followed, and they also have to make any fair settlement you see.
Article 5
Added paragraph (4) of this Article under Section 12 of the Coalition Provisional Authority Order, tax strategy for 2004, number 49 issued on 19/2/2004:
1 - impose a tax on the income of the person who receives the Iraqi resident in or outside Iraq, regardless of place of receipt.
2 - impose a tax on the income of the non-resident arising in Iraq and that has not received by it.
3 - Do not impose a tax on income derived outside of Iraq for the people who are not Iraqis living in Iraq.
4 - may be charged to the income tax paid to a foreign country on income from that country, of the tax paid in Iraq. May not exceed the amount deducted the estimated amount of tax on income in Iraq, calculated from the foreign country, according to the proportion in force in Iraq. If the value of taxes paid to foreign country for this value is specified, leave extra taxes for five consecutive years, and resolved according to the allowable limit of those years. First phase of tax deducted for the first year. If the income has been received from more than one country during the period of the tax, apply the discount allowed in this paragraph on an individual basis on the income from each foreign country. To be decisive and is recognized, it must document the amount of tax paid to the foreign country either by a copy of the receipt or tax paid by a statement from the collection of taxes in the foreign country Acd the amount of tax paid.
Article 6
1 - a wife is expensive stand-alone and has a legal permit granted to it by her marriage and the legal permit granted to the husband in addition to allowing them to be if he is unable to work and has no resource.
2 - the couple together to request the integration Mdjulhma and the imposition of tax on behalf of the husband and the reporting period set forth in Article XXVII of this law in one of the following cases:
A - If the husband was not taxable income.
B - If the husband's income without allowing legal.
C - If the wife's income without allowing legal scheduled as a stand-alone expensive.
3 - When you check one of the cases mentioned of this article gives a, b, c of paragraph 2 of this article gives the husband the legal decision to allow him and his wife and children.
4 - integrates income unmarried children who have not completed eighteen years of work and income of their father and the estimated tax on behalf of the father.
5 - in the case of the death of a parent or absence of parents is the children who have not completed eighteen years of age assigned to separate themselves and the estimated tax on all of them on behalf of the parent or guardian, or values.
Chapter IV
Exemptions
- Suspended to paragraph (4) and added paragraphs (27) and (28) to the present article under Article (2) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007,
- Canceled paragraph (5) of this Article by order of the CPA, tax strategy for 2004, number 49 issued on 19/2/2004,
- Canceled paragraph (20) Article (1) of the Act to amend the Income Tax Law for property, number 120 issued on 27/06/2002,
- Canceled paragraph (27) added by this article under Article (1) of Law Amend the Income Tax Law No. 113 of 1982, number 54 issued on 1990,
- Added paragraph (28) of this Article under Article (1) of the Act to amend the Income Tax Law No. 113 / for the year 1982, number 39 issued on 1988,
- Canceled paragraph (19) of this Article under Article (2) of the decision to cancel the item (V) of the Revolutionary Command Council Decree No. (353) on 03.06.1980 and the abolition of Paragraph 19 of Article VII of the Income Tax Law No. 113 of 1982, number 87 issued on 14/2/1987
- Added paragraph (24 bis) Article (1) of the decision Amend the Income Tax Law No. 113 of 1982, number 837 issued on 1984,
- Canceled paragraph (24) of this Article under the Article (1) of the decision to delete paragraph (24) of Article VII of the Income Tax Law No. 113 of 1982 and bring them another paragraph, number 404 issued on 01/01/1984 and is on the form the following:
Shall be exempt from tax the following inputs.
1 - agricultural income due to farmers and animal breeders of plant and animal products including animal husbandry.
2 - entered the real estate subject to estate tax law.
3 - entered the temples and religious endowments legally recognized, charities and Althvebah institution for the public benefit, if not caused by a craft or profession or business.
4 - salaries and allowances paid by the representations of foreign diplomats for their employees either to pay their employees and non-diplomatic staff of foreign consulates who are non-Iraqis may be relieved by a decision of the Council of Ministers on condition of reciprocity.
5 - Canceled.
6 - incomes of retirees or their dependents back resulting from the following sources:
A - pension.
B - pension bonus.
C - end of service gratuity.
D - the salaries of the regular holidays.
7 - salaries and allowances paid by the United Nations of its budget to its employees and their users.
8 - revenues and profits of the institutions and facilities, the socialist sector, including municipalities and local government.
9 - any lump sum paid as a reward or compensation to the family of the deceased or of any compensation to the taxpayer against injury or death was hurt.
10 - any income is exempt from tax by special law or international agreement.
11 - Income due to the owners or tenants and marine modes of transport provided for in article fifty of this Act if the media mentioned charged with oil.
12 - the income of cooperative societies.
13 - entered the hotel from the excellent grades and the first held in Baghdad at its inception and during the first five years of start investing in them. The hotels of similar built outside the city of Baghdad exemption term shall be seven years from start investing in them. That does not benefit from this exemption shops of the hotels mentioned and which have no relationship to investment warehouses, exhibition halls, whether these stores are leased from or invested by the investor directly by him.
14 - commissions earned in Iraq for reporters of local banks abroad by Iraqi banks exempt from the tax on commissions resulting from their countries in support of the Iraqi bank in charge.
15 - the income of natural persons of interest on their deposits and accounts in banks and savings banks in Iraq.
16 - entered the aviation institutions, in whole or in another, the decision of the Minister, on condition of reciprocity and the existence of an air line or the interest of Iraq in the State of the country those institutions.
17 - entered the Arab and international organizations working in Iraq for their deposits and accounts in banks and savings funds, the Iraqi currency, whether Iraqi or foreign currency.
18 - Incentive bonuses granted by the government to the citizens.
19 - Cancelled.
20 - Cancelled.
21 - profits from the taxpayer for poultry farms and hatcheries owned or managed.
22 - the amounts are paid from government departments or the socialist sector of the meeting or written translation or own or assist printed books or supervise the printing.
23 - Waiver transactions that occur between the heirs of the martyr, who interpreted them home or apartment or plot of land allocated for residential martyr.
24 - income of the owners of land transport modes, non-Iraqi contractors with the Corporation for the distribution of petroleum products and gas for the delivery of oil products into the country or exported from it.
Duplicate 24 - Income Owners of the means of land transport of non-Iraqi contractors with the Corporation to market the oil to export crude oil to the outside diameter.
25 - amounts that accrue to eligible Iraqis as a result the expropriation of property rights and the discharge and the other kind of origin of any kind and her sex, whether in the name of acquisition or takeover or replacement mosquito or fire or any other similar legal term.
26 - the gift of the official institutions and agencies, charities and cooperative, cultural and scientific.
27 bakeries and bakeries that produce bread and Alsamun with weights 120 g and 165 g after roasting.
28 the role of child custody.
Paragraphs Alamadaftan to the Kurdistan Region:
27 - Taxi (5) Nfrat and buses transport passengers within the small and large cities and between cities.
28 - Agricultural tractors (tractors) and farm combines and cars, small pick-Double pregnancy (1) ton.
Article 8
Canceled paragraph (2) of this Article under Article (2) of the Act to amend the Income Tax Law No. 113 of 1982, number 17 issued on 19/9/1944 and replaced by the following text:
Come down from the income spent in charge of everything to get it through the year in which the star and pro account documents are accepted, including:
1 - interest paid to borrow money to invest in the production of income or increase it.
2 - A - rent the shop tenant exploited for income.
B - the extinction of the shop building exploited for income if the property merely of the taxpayer, and the estimated rent allowance shall be exempt from property tax.
C - the cost of the annuity included surface instead of ground rent and the cost of facilities erected thereon, if the shop was exploited for the Land for the origin of income belonging to others, and the estimated rent allowance shall be exempt from property tax.
3 - Amounts expended for the maintenance of the machines, machinery, equipment or switch number and the tools.
4 - percentage be prescribed by regulations of the cost of tangible fixed assets other than buildings and real estate Kalmkaún and other equipment to meet its disappearance or consumption as a result of their use during the year which resulted in income.
5 - debt related to the source of income if it is satisfied the financial authority irrecoverable during the year and that was performed before a deserved start. That what takes possession in charge of debt collection which promised to impossible in a given year may be taxed in the year they meet and do not include the provisions of this paragraph, the amounts recoverable under a contract of insurance or otherwise.
6 - Taxes and fees actually paid taxes other than income and property.
7 - arrests, pension and retirement laws of assessed contributions and social security.
8 - funds spent in Iraq to the government departments and the socialist sector and the scientific and Althvebah, charitable and spiritual legally recognized to be issued a statement from the Minister of Finance the names of those entities whenever the need arises, as well as donations under subscriptions are permitted by the government.
9 - alimony adjudged by a court of competent jurisdiction and paid in cash by the taxpayer who does not deserve to allow him legal under Article 12 of this law.
10 - Life insurance premiums not to exceed a year -, and 2000 dinars -, 500 dinars for insurance premiums that have no other relationship with sources of income paid during the year to be with the insurance company to secure Iraq.
11 - premiums intangible asset amortization up to the group spent on the charge of belonging to the system as determined by extinction.
Article 9
This article was canceled under Article (3) of the Act to amend the Income Tax Law No. 113 of 1982, number 17 issued on 19/9/1994 and replaced by the following text:
Not allowed to download more than fifteen thousand dinars paid for the salary and allowances and gratuities and kickbacks managing director of the company subject to tax in limited companies.
Chapter VI
A source of income
Article 10
Tadlt this article so that the solution figure (4) replace the figure (5) Article (1) a statement of correction issued by the Presidency on the Presidential Office to correct errors contained in the Income Tax Law No. 113 of 1982:
If a source of income or sections of it from person to person and is satisfied that the financial authority that the transition will not change and put the real to the survival of his administration, however, charge that he had control, directly or through a third party acquisition of shares or any other way Vllsulth Finance would then come down from the income-designate, who moved to the source as it can be downloaded in accordance with paragraph 4 of Article VIII is any person who has some first-class or second or third with the charge carrier in the situations described above Kalnaql itself.
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 issued on 19/2/2004:
Down the loss of charge in some sources of income derived in Iraq and the fixed account documents acceptable by law of the profits arising from other sources subject to tax for the same year estimated the loss that can not be repaid in this manner conveys calculated and lowered the income of charge within five consecutive years, taking into account the following conditions :
1 - does not allow downloaded more than half of the taxable income in each year of five years.
2 - Do not come down but the loss from the same source of income that resulted from it.
3 - Do not be taken into account under this Article means income achieved in fiscal year 2003 and in the first three months of the fiscal year 2004, when determining the amount of income that may be deducted from the loss of previous financial years.
4 - are not taken into account the financial year 2003 when you select the five successive years may be gone to the losses under this Article.
5 - not under this Article may carry the losses occurring in fiscal year 2003 and in the first three months of the fiscal year 2004 to fiscal years subsequent
Article 12
- Amend subsection (1) and item (5) and item (6) of this Article under Section (2) of CPA Order strategic tax for the year 2004, the number 49 issued on 19/2/2004,
- Tadlt paragraph (6) of this Article under Article (3) of the Act Amending CPA Order No. 37 of 01.19.2003 and Order No. 49 in 19.2.2004, number 84 issued on 30/04/2004, and replaced by the following text:
1 - the person gives the resident the following exemptions from taxes on income estimated for each year building on the basis of his or put them in the year that has made or where such income.
A - The amount of two million and five hundred thousand Iraqi dinars d. P to the taxpayer personally or for driving the tax if they are not married, except the widow or divorced, or in the case do not add income to the wife the husband's income. And two million d. P. The viscosity of the taxpayer or his wives, if the wife is a housewife with no income, or if you add income to the income.
B - the amount of two hundred thousand d. P. Each of the children of the taxpayer, regardless of their number.
C - the amount of three million two hundred thousand d. P. The widow or divorced, and the amount of two hundred thousand d. P. Each of the children who are cared for by the law, regardless of their number.
2 - If the resident non-Iraqi granted to allow it deserves Year Stars income by the number of months the full erected in Iraq to the number of months of full year except those contracted by the government or employed to teach in Iraq for one academic year be granted to allow the legal fully taking into account the provisions of paragraph 6 of the Article XIII of this Act.
3 - the term the child provided for in paragraph 1 of this Article girls Ieihin charge of religiously as well as children who are unable to earn their livelihood to the mental or physical disability, even if completed the age of eighteen years of age. Those who completed the age of eighteen years of age from children to the ongoing lesson in middle school or high, the permit granted to them to continue to complete the study or the son of the Platform is the age of five and twenty years of age and takes into account the shorter term.
4 - If I married a widow or divorced and combine their income with the income of her husband to allow the legal obscures them only by the number of full months remaining stars of the year of income in which the marriage and neglected fractures of the month. And give her decision to allow the limits and the prescribed conditions.
5 - gives the taxpayer an additional exemption from paying tax on $ 300 thousand d. P. If he had overcome the third and sixty years of age, in addition to the exemptions from taxation granted to him in other sections of this article.
6 - is reduced from the tax-exempt amounts listed in paragraphs 1 and 2 of this section by a quarter during the fiscal year 2004.
7 - if the marriage in charge or his who was born during the years star-income addition to allowing it deserves to allow his wife or his son by the number of months the full remainder of the year star of income obtained by the marriage or birth to the number of months of the year the full and neglected fractures of the month. If separated from his wife's death or divorce or separation, or one of his children who died awarded Smaha letting them come down from all these by the number of months of full and neglected fractures of the month. If the guarantee amount to allow fractional dinar Vtghebr to one dinar.
Article 13
- Suspended to paragraph (2) of this Article under Article (4) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007,
- Tadlt this article under section (3) of the CPA is tax strategy for 2004, number 49 issued on 19/2/2004 and are as follows:
Impose a tax payer on the ability of each year in the following proportions:
A - what is left of income after deducting the individual resident tax exemptions granted to him, provided for in Article 12 as amended by this command:
By 3% on amounts of up to 250 thousand d. P.
By 5% on amounts in excess of 250 thousand d. P. And up to 500 A. d. P.
10% on amounts in excess of 500 thousand d. P. Even million. P.
15% on amounts exceeding one million d. P.
B - per capita income of the non-resident, except income provided for under Article 19 of this Order.
By 3% on amounts of up to 250 thousand d. P.
By 5% on amounts in excess of 350 thousand d. P. And up to 500 A. d. P.
10% on amounts in excess of 500 thousand d. P. Even million. P.
15% on amounts exceeding one million d. P.
C - corporate income limited by a fixed amount of 15%.
D - entered the private equity fixed rate of 15%.
E - the corporate income to contribute to the mixed fixed rate of 15%.
And - reduce the amounts shown for the segments of the tax set forth in paragraphs a and b by a quarter of the fiscal year 2004.
2 - Iraqi imposed on a person non-resident income tax on revenue from Iraqi sources for the same as that imposed on the Iraqi resident.
Paragraph (2) amended by the Kurdistan Region:
Impose a tax on the taxpayer for each year an estimated according to the following percentages:
1 - per capita income of a resident after the grant of legal allowances as follows:
A - (3%) up to two million dinars.
B - (5%) increased to two million dinars, up to four (4) million dinars.
C - (10%) increased to a four (4) million dinars, up to (6) six million dinars.
D - (15%) for the increased (6) six million dinars.
2 - per capita income of the non-resident with the same rates of non-resident legal Balsmahat coverage.
3 - imposed and levied a tax of a fixed ratio (15%) on the profits of all companies operating in the Kurdistan Region, including individual companies and simple.
4 - impose a tax rate (5%) for more than (000 700) seven hundred thousand dinars from the salaries of the staff of the region for all grades and the private sector officially registered and office-holders and special grades.
13 مكررة
Added this article under Article (3) of the Act to amend the Income Tax Law No. 1982/113, number 25 issued on 1999
The Minister may propose in the budget bill, the annual general adjustment of the state allowances provided for in Article XII and the measure of the tax provided for in Article XIII of this Act, whenever the social and economic conditions to do so.
Chapter
Tax due on companie
Article 1
Tax on the income realized by the Company to pay any thing of it to shareholders and the company and its director is very financially liable for the tax cut and paid to the authority of the financial and submission of accounts and certificates Almqtadhah and all the things to be carried out pursuant to the provisions of this law
Article 1
1 - Companies registered in Iraq to come down the tax paid or payable on the total income under this Act of the dividends paid to shareholders and limited download to dividends paid by the tax or which shall be paid on the company
2 - If the companies mentioned in paragraph 1 of this article is distributed dividends subject section of the tax under paragraphs 3, 4 and 5 of Article XIII of this Act shall have the right of the company would then come down the tax from each section by the percentage paid or payable for that part income paid from the profits in question
3 - on the companies mentioned in paragraph 3 of this Article shall provide the shareholders when paying dividends with a certificate stating the amount of the share of profit paid each of them and the amount of tax you downloaded or have the right to download it from the share of profit mentioned and to provide the limited liability companies with financial authority with a copy of this certificate
Article 1
Consider liquidation or dissolution of the company by virtue of a final dividend Each affects the amount of shareholder value in excess of the original shares is subject to the tax paid except for reserves that have already been paid by the tax and the liquidator of the founding members and pay the tax due in the manner described are not without the approval of the liquidation of financial authority
Chapter atheist tent
Duties in their service users wh
Article 1
1 - The user fracture clinic to cut the tax due on its users to open signifier, which is paid by them or their deputies of cash and in kind and pensions and the like to be taxed and paid to the financial authority from the beginning of the year the estimated image specified by the Minister
2 - the user to break the clinic to increase or reduce the amount of premiums which travels according to this article to modify the increase and decrease in the amount of tax that must be met during the year estimated
3 - User fracture clinic is obliged to deliver to the financial authority the amount of tax which resulted in a piece under the provisions of this Article under the provisions of this article and did not cut it from the salaries and allowances payable to its users open a clinic and has to satisfy the tax paid in this manner, which checks it paid to its users then
4 - breaking the user is required to pay additional amounts reverting provided for in article forty-fifth if the tax did not hand over to the financial authority within 21 days from the dates specified by the Minister
5 - Nothing in this Article shall prevent the financial authority of the requested report income under article twenty-seventh of that Act, any user opens a clinic
Article 1
1 - all indicative of a broken user to submit a report to the financial authority within the period designated in the application contains the following
A - Names and addresses of its users and salaries, allowances and payments to them
B - the names and addresses of those who paid it or by which pensions and allowances and the like and the amount o
in
• Federal
• 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:
Repealed the Income Tax Act No. 95 of 1959, as amended, to remain in effect for the years that fall under its provisions and regulations and keep all data and instructions issued thereunder take effect unless inconsistent with the provisions of this Act or is modified or canceled.
Name of the people
Revolutionary Command Council
Based on the provisions of paragraph (a) of Article (42) of the Interim Constitution.
Revolutionary Command Council decided in its meeting held on 22/11/1982
Issued the following law:
No. (113) for the year 1982
Income Tax Law
Chapter I
Definitions
Article 1
Suspended to paragraph (10 / c) of this Article under Article (1) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007, and replaced by the following text:
- Delete the words (non-Arab countries) of paragraph (10 / d) of the present article under Article (1) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007,
Means the following terms have the meaning that there were no presumption in the law to the contrary.
1 - tax: income tax imposed by this law.
2 - Income: Net income of the taxpayer that he got from the sources set forth in Article II of this Act.
3 - Estimated Year: twelve-month period beginning on the first day of January of each year - taking into account what was in the act of extended special appreciation.
4 - person: natural or legal person.
5 - legal person: each department or institution granted a corporate law Kaljmaaat of different types and corporate knowledge in the sixth paragraph of this article.
6 - Company: Joint Stock Company or Limited Liability Corporation in Iraq or outside and engaged in business or her department or place of work or control in Iraq.
7 - Participation: Companies other than those mentioned in paragraph 6 as companies solidarity and recommendation.
8 - Taxpayer: Each person subject to tax under this Act.
9 - married: the natural person associated with a permanent contract a legal marriage recognized by law to be a couple in life and did not fall under their divorce or separation.
10 - Resident:
A - Iraq Iraq's residence for not less than four months during the year which resulted in income or be absent from Iraq temporarily days missed and had a permanent staff member in Iraq and the President of the workplace.
B - Iraqi resident of Iraq outside of employees of government departments and facilities, the socialist sector and retired or seconded from government services to the corporate person outside Iraq if it was exempt from tax in the workplace.
C - nationals of Arab countries working in Iraq regardless of the duration of residence.
D - non-Iraqi non-Arab countries who:
1 - Housing Iraq during the year in which the star of the income period totaling at least six months or residence for not less than four consecutive months.
2 - resident in Iraq, whatever the period of residence if employed by a legal entity in Iraq, or was of technical specialists and used to work in the industrial project he is entitled to exemption under the law of development and organization of industrial investment.
E - all the founder of a legal entity under the laws of Iraq or the other, the place of business or manage or control in Iraq.
Paragraph (10 / c) amended by the Kurdistan Region:
As citizens of the children who live outside the Kurdistan Region of Iraq as residents for the purposes of the Income Tax Act.
11 - non-resident:
Person who is not eligible resident described in paragraph 10, though the star has entered into Iraq from any source.
12 - The Minister: The Minister of Finance.
13 - Power of Finance: employee or group of employees authorized by the powers provided for in this law.
Chapter II
Sources of income which shall be subject to tax
Article 2
Suspended to paragraph (4) and added paragraph (7) of this Article under Article (2) and (5) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007, and replaced by the text the following:
- Tadlt paragraph (5) of this article should be deleted clause (except for what is working in government departments, companies, and in the socialist sector and mixed sector) under section 11 of the Coalition Provisional Authority Order, tax strategy for 2004, number 49 issued on 19/2/2004
- Canceled paragraph (4) of this Article under Article (1) of the Act to amend the Income Tax Law for property, number 120 issued on 27/06/2002:
Impose a tax on the following sources of income:
1 - business profits or that have a commercial character and trades or professions, including commitments, obligations and compensation due to failure to meet them if it was not against a loss caused to the taxpayer.
2 - Interest and commission and cutting as well as the professionalism of the profits from trading stocks and bonds.
3 - rents of agricultural land.
4 - Canceled.
4 - the fourth paragraph added to the Kurdistan Region:
1 - is taxed at rates upward of the value of the property or dispose of the estimated in accordance with the provisions of the law estimate the value of the property and benefits numbered (85) for the year 1978 or allowance, whichever is more, the landlord or the owner's right to dispose of it when the transfer of ownership or right to dispose of any means of transport property or earn the right to dispose of or transfer (such as selling and bartering and reconciliation and compromise, and grant and remove the common filter and suspension or surface) and the treatment of the owner treats the tenant when the property you rent income at his disposal to hold surface, and is calculated as follows:
A - exempt from tax the first (000 000 50) million of the estimated value of the property or suit, and this amount is distributed to the partners according to their shares if the property is owned, in common.
B - is subject to tax is increased to the amount of the exemption provided for in paragraph (I / 1) of this section according to the following percentages:
1 - (3%) to (000 000 50) million dinars.
2 - (4%) What was (000 000 50) million to (000,000,100) one hundred million dinars.
3 - (5%) What was (000,000,100) one hundred million dinars, up to (000,000,150) one hundred and fifty million dinars.
4 - (6%) What was (000,000,150) one hundred and fifty million dinars.
2 - If the transfer of ownership of real estate focused on the shares of real estate tax calculated in accordance with the provisions of this law on the general property, and collected by arrows transferred to the general property.
3 - Do not leave the transaction may be suspended under the provisions of this law on the procedures for the investigation of tax offenses committed before the entry into force.
4 - The provisions of this Act except for the exemption provided under paragraph (I / 1) on the transfer of ownership of real estate transactions, or the right to dispose of it that have been before this law did not pay tax for them or for differences in appreciation of the consequences.
5 - salaries, pensions and bonuses and wages scheduled to work a certain amount for a limited period, allowances and allocations for non-working in government departments and the private socialist and mixed, including the cash or estimated, which is allocated to the taxpayer for its services such as housing, food and accommodation with a note that stated in paragraph 4 of Article sixty-first session of this law.
6 - every other source is exempt by law and is not subject to any tax in Iraq, provided that the share of profit despite what came in this Article income subject to tax if any company has got or have the right to download the tax which under Article XV of this Act that Distributed share taken by the limited liability company is exempt under the law of development and organization of industrial investment as the basis for the calculation of the escalation of tax rates on the other inputs.
Paragraph (7) added to the Kurdistan Region
7 - making forage plants.
Chapter III
Tax and appreciation
Article 3
Was added to item (5) of this article and modify the item (3) so that the sentence was added (is not any part of the book value of canceled during fiscal year 2003, and during the first three months of the fiscal year 2004) etc. under Section 9 of the command authority of the coalition, number 49 issued on 19/2/2004:
1 - impose a tax on the income provided for in paragraphs 1, 2, 3 and 6 of Article II due to the extent of it in the year preceding the year in estimated directly.
2 - impose a tax on the income mentioned in paragraph 4.5 of Article II due to the extent of it during the same year estimated that the amount was known. However, the authority to take financial income for the year preceding the basis for the estimate if science can not b
M Kdar income all or part of it.
3 - If you cut off a source of income during the year estimated Vllsulth financial conduct assessment and the imposition of the tax collected during the same year and recorded revenue of the deadline for the same year an exception to the provisions of paragraph 1 of this Article shall not be considered any part of the book value of canceled during fiscal year 2003, and during the first three months of fiscal year 2004.
4 - to estimate the power of financial income referred to in paragraph 1 of this Article before the beginning of the year are estimated up and meet in the amount of tax for the year of the secretariats of discretion.
5 - on the taxpayer, which was used during the fiscal year 2002 style premiums decreasing mentioned in item (b) of Article 6 to calculate the discount resulting from the depreciation of the king of what during the fiscal year 2004 to re-arrange the facts of the balance of each of his property at the opening account balance for each them from the first day of April 2004 and the balance is at the opening of the account for each king of the kings, from the first day of April 2004, equal to the balance for this King at the end of 2002, and added to the balance of the price of assets purchased and added to asset account, and against which the value of assets sold at fair market during the fiscal year 2003 and during the first three months of the fiscal year 2004.
6 - The non-resident income tax will be imposed in the year received or credited to their account, except from the previously estimated his income in the previous year under paragraph 1 of this Article.
Article 4
If one took charge of its accounts to meet the specific date is the day before the financial year the estimated Vllsulth that allows him to provide the expense of his income for the year ending period of the day appointed to fill his calculations of the previous year. If accepted, the financial authority in a given year, they have to work in the tax assessment for each of the years that followed, and they also have to make any fair settlement you see.
Article 5
Added paragraph (4) of this Article under Section 12 of the Coalition Provisional Authority Order, tax strategy for 2004, number 49 issued on 19/2/2004:
1 - impose a tax on the income of the person who receives the Iraqi resident in or outside Iraq, regardless of place of receipt.
2 - impose a tax on the income of the non-resident arising in Iraq and that has not received by it.
3 - Do not impose a tax on income derived outside of Iraq for the people who are not Iraqis living in Iraq.
4 - may be charged to the income tax paid to a foreign country on income from that country, of the tax paid in Iraq. May not exceed the amount deducted the estimated amount of tax on income in Iraq, calculated from the foreign country, according to the proportion in force in Iraq. If the value of taxes paid to foreign country for this value is specified, leave extra taxes for five consecutive years, and resolved according to the allowable limit of those years. First phase of tax deducted for the first year. If the income has been received from more than one country during the period of the tax, apply the discount allowed in this paragraph on an individual basis on the income from each foreign country. To be decisive and is recognized, it must document the amount of tax paid to the foreign country either by a copy of the receipt or tax paid by a statement from the collection of taxes in the foreign country Acd the amount of tax paid.
Article 6
1 - a wife is expensive stand-alone and has a legal permit granted to it by her marriage and the legal permit granted to the husband in addition to allowing them to be if he is unable to work and has no resource.
2 - the couple together to request the integration Mdjulhma and the imposition of tax on behalf of the husband and the reporting period set forth in Article XXVII of this law in one of the following cases:
A - If the husband was not taxable income.
B - If the husband's income without allowing legal.
C - If the wife's income without allowing legal scheduled as a stand-alone expensive.
3 - When you check one of the cases mentioned of this article gives a, b, c of paragraph 2 of this article gives the husband the legal decision to allow him and his wife and children.
4 - integrates income unmarried children who have not completed eighteen years of work and income of their father and the estimated tax on behalf of the father.
5 - in the case of the death of a parent or absence of parents is the children who have not completed eighteen years of age assigned to separate themselves and the estimated tax on all of them on behalf of the parent or guardian, or values.
Chapter IV
Exemptions
- Suspended to paragraph (4) and added paragraphs (27) and (28) to the present article under Article (2) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007,
- Canceled paragraph (5) of this Article by order of the CPA, tax strategy for 2004, number 49 issued on 19/2/2004,
- Canceled paragraph (20) Article (1) of the Act to amend the Income Tax Law for property, number 120 issued on 27/06/2002,
- Canceled paragraph (27) added by this article under Article (1) of Law Amend the Income Tax Law No. 113 of 1982, number 54 issued on 1990,
- Added paragraph (28) of this Article under Article (1) of the Act to amend the Income Tax Law No. 113 / for the year 1982, number 39 issued on 1988,
- Canceled paragraph (19) of this Article under Article (2) of the decision to cancel the item (V) of the Revolutionary Command Council Decree No. (353) on 03.06.1980 and the abolition of Paragraph 19 of Article VII of the Income Tax Law No. 113 of 1982, number 87 issued on 14/2/1987
- Added paragraph (24 bis) Article (1) of the decision Amend the Income Tax Law No. 113 of 1982, number 837 issued on 1984,
- Canceled paragraph (24) of this Article under the Article (1) of the decision to delete paragraph (24) of Article VII of the Income Tax Law No. 113 of 1982 and bring them another paragraph, number 404 issued on 01/01/1984 and is on the form the following:
Shall be exempt from tax the following inputs.
1 - agricultural income due to farmers and animal breeders of plant and animal products including animal husbandry.
2 - entered the real estate subject to estate tax law.
3 - entered the temples and religious endowments legally recognized, charities and Althvebah institution for the public benefit, if not caused by a craft or profession or business.
4 - salaries and allowances paid by the representations of foreign diplomats for their employees either to pay their employees and non-diplomatic staff of foreign consulates who are non-Iraqis may be relieved by a decision of the Council of Ministers on condition of reciprocity.
5 - Canceled.
6 - incomes of retirees or their dependents back resulting from the following sources:
A - pension.
B - pension bonus.
C - end of service gratuity.
D - the salaries of the regular holidays.
7 - salaries and allowances paid by the United Nations of its budget to its employees and their users.
8 - revenues and profits of the institutions and facilities, the socialist sector, including municipalities and local government.
9 - any lump sum paid as a reward or compensation to the family of the deceased or of any compensation to the taxpayer against injury or death was hurt.
10 - any income is exempt from tax by special law or international agreement.
11 - Income due to the owners or tenants and marine modes of transport provided for in article fifty of this Act if the media mentioned charged with oil.
12 - the income of cooperative societies.
13 - entered the hotel from the excellent grades and the first held in Baghdad at its inception and during the first five years of start investing in them. The hotels of similar built outside the city of Baghdad exemption term shall be seven years from start investing in them. That does not benefit from this exemption shops of the hotels mentioned and which have no relationship to investment warehouses, exhibition halls, whether these stores are leased from or invested by the investor directly by him.
14 - commissions earned in Iraq for reporters of local banks abroad by Iraqi banks exempt from the tax on commissions resulting from their countries in support of the Iraqi bank in charge.
15 - the income of natural persons of interest on their deposits and accounts in banks and savings banks in Iraq.
16 - entered the aviation institutions, in whole or in another, the decision of the Minister, on condition of reciprocity and the existence of an air line or the interest of Iraq in the State of the country those institutions.
17 - entered the Arab and international organizations working in Iraq for their deposits and accounts in banks and savings funds, the Iraqi currency, whether Iraqi or foreign currency.
18 - Incentive bonuses granted by the government to the citizens.
19 - Cancelled.
20 - Cancelled.
21 - profits from the taxpayer for poultry farms and hatcheries owned or managed.
22 - the amounts are paid from government departments or the socialist sector of the meeting or written translation or own or assist printed books or supervise the printing.
23 - Waiver transactions that occur between the heirs of the martyr, who interpreted them home or apartment or plot of land allocated for residential martyr.
24 - income of the owners of land transport modes, non-Iraqi contractors with the Corporation for the distribution of petroleum products and gas for the delivery of oil products into the country or exported from it.
Duplicate 24 - Income Owners of the means of land transport of non-Iraqi contractors with the Corporation to market the oil to export crude oil to the outside diameter.
25 - amounts that accrue to eligible Iraqis as a result the expropriation of property rights and the discharge and the other kind of origin of any kind and her sex, whether in the name of acquisition or takeover or replacement mosquito or fire or any other similar legal term.
26 - the gift of the official institutions and agencies, charities and cooperative, cultural and scientific.
27 bakeries and bakeries that produce bread and Alsamun with weights 120 g and 165 g after roasting.
28 the role of child custody.
Paragraphs Alamadaftan to the Kurdistan Region:
27 - Taxi (5) Nfrat and buses transport passengers within the small and large cities and between cities.
28 - Agricultural tractors (tractors) and farm combines and cars, small pick-Double pregnancy (1) ton.
Article 8
Canceled paragraph (2) of this Article under Article (2) of the Act to amend the Income Tax Law No. 113 of 1982, number 17 issued on 19/9/1944 and replaced by the following text:
Come down from the income spent in charge of everything to get it through the year in which the star and pro account documents are accepted, including:
1 - interest paid to borrow money to invest in the production of income or increase it.
2 - A - rent the shop tenant exploited for income.
B - the extinction of the shop building exploited for income if the property merely of the taxpayer, and the estimated rent allowance shall be exempt from property tax.
C - the cost of the annuity included surface instead of ground rent and the cost of facilities erected thereon, if the shop was exploited for the Land for the origin of income belonging to others, and the estimated rent allowance shall be exempt from property tax.
3 - Amounts expended for the maintenance of the machines, machinery, equipment or switch number and the tools.
4 - percentage be prescribed by regulations of the cost of tangible fixed assets other than buildings and real estate Kalmkaún and other equipment to meet its disappearance or consumption as a result of their use during the year which resulted in income.
5 - debt related to the source of income if it is satisfied the financial authority irrecoverable during the year and that was performed before a deserved start. That what takes possession in charge of debt collection which promised to impossible in a given year may be taxed in the year they meet and do not include the provisions of this paragraph, the amounts recoverable under a contract of insurance or otherwise.
6 - Taxes and fees actually paid taxes other than income and property.
7 - arrests, pension and retirement laws of assessed contributions and social security.
8 - funds spent in Iraq to the government departments and the socialist sector and the scientific and Althvebah, charitable and spiritual legally recognized to be issued a statement from the Minister of Finance the names of those entities whenever the need arises, as well as donations under subscriptions are permitted by the government.
9 - alimony adjudged by a court of competent jurisdiction and paid in cash by the taxpayer who does not deserve to allow him legal under Article 12 of this law.
10 - Life insurance premiums not to exceed a year -, and 2000 dinars -, 500 dinars for insurance premiums that have no other relationship with sources of income paid during the year to be with the insurance company to secure Iraq.
11 - premiums intangible asset amortization up to the group spent on the charge of belonging to the system as determined by extinction.
Article 9
This article was canceled under Article (3) of the Act to amend the Income Tax Law No. 113 of 1982, number 17 issued on 19/9/1994 and replaced by the following text:
Not allowed to download more than fifteen thousand dinars paid for the salary and allowances and gratuities and kickbacks managing director of the company subject to tax in limited companies.
Chapter VI
A source of income
Article 10
Tadlt this article so that the solution figure (4) replace the figure (5) Article (1) a statement of correction issued by the Presidency on the Presidential Office to correct errors contained in the Income Tax Law No. 113 of 1982:
If a source of income or sections of it from person to person and is satisfied that the financial authority that the transition will not change and put the real to the survival of his administration, however, charge that he had control, directly or through a third party acquisition of shares or any other way Vllsulth Finance would then come down from the income-designate, who moved to the source as it can be downloaded in accordance with paragraph 4 of Article VIII is any person who has some first-class or second or third with the charge carrier in the situations described above Kalnaql itself.
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 issued on 19/2/2004:
Down the loss of charge in some sources of income derived in Iraq and the fixed account documents acceptable by law of the profits arising from other sources subject to tax for the same year estimated the loss that can not be repaid in this manner conveys calculated and lowered the income of charge within five consecutive years, taking into account the following conditions :
1 - does not allow downloaded more than half of the taxable income in each year of five years.
2 - Do not come down but the loss from the same source of income that resulted from it.
3 - Do not be taken into account under this Article means income achieved in fiscal year 2003 and in the first three months of the fiscal year 2004, when determining the amount of income that may be deducted from the loss of previous financial years.
4 - are not taken into account the financial year 2003 when you select the five successive years may be gone to the losses under this Article.
5 - not under this Article may carry the losses occurring in fiscal year 2003 and in the first three months of the fiscal year 2004 to fiscal years subsequent
Article 12
- Amend subsection (1) and item (5) and item (6) of this Article under Section (2) of CPA Order strategic tax for the year 2004, the number 49 issued on 19/2/2004,
- Tadlt paragraph (6) of this Article under Article (3) of the Act Amending CPA Order No. 37 of 01.19.2003 and Order No. 49 in 19.2.2004, number 84 issued on 30/04/2004, and replaced by the following text:
1 - the person gives the resident the following exemptions from taxes on income estimated for each year building on the basis of his or put them in the year that has made or where such income.
A - The amount of two million and five hundred thousand Iraqi dinars d. P to the taxpayer personally or for driving the tax if they are not married, except the widow or divorced, or in the case do not add income to the wife the husband's income. And two million d. P. The viscosity of the taxpayer or his wives, if the wife is a housewife with no income, or if you add income to the income.
B - the amount of two hundred thousand d. P. Each of the children of the taxpayer, regardless of their number.
C - the amount of three million two hundred thousand d. P. The widow or divorced, and the amount of two hundred thousand d. P. Each of the children who are cared for by the law, regardless of their number.
2 - If the resident non-Iraqi granted to allow it deserves Year Stars income by the number of months the full erected in Iraq to the number of months of full year except those contracted by the government or employed to teach in Iraq for one academic year be granted to allow the legal fully taking into account the provisions of paragraph 6 of the Article XIII of this Act.
3 - the term the child provided for in paragraph 1 of this Article girls Ieihin charge of religiously as well as children who are unable to earn their livelihood to the mental or physical disability, even if completed the age of eighteen years of age. Those who completed the age of eighteen years of age from children to the ongoing lesson in middle school or high, the permit granted to them to continue to complete the study or the son of the Platform is the age of five and twenty years of age and takes into account the shorter term.
4 - If I married a widow or divorced and combine their income with the income of her husband to allow the legal obscures them only by the number of full months remaining stars of the year of income in which the marriage and neglected fractures of the month. And give her decision to allow the limits and the prescribed conditions.
5 - gives the taxpayer an additional exemption from paying tax on $ 300 thousand d. P. If he had overcome the third and sixty years of age, in addition to the exemptions from taxation granted to him in other sections of this article.
6 - is reduced from the tax-exempt amounts listed in paragraphs 1 and 2 of this section by a quarter during the fiscal year 2004.
7 - if the marriage in charge or his who was born during the years star-income addition to allowing it deserves to allow his wife or his son by the number of months the full remainder of the year star of income obtained by the marriage or birth to the number of months of the year the full and neglected fractures of the month. If separated from his wife's death or divorce or separation, or one of his children who died awarded Smaha letting them come down from all these by the number of months of full and neglected fractures of the month. If the guarantee amount to allow fractional dinar Vtghebr to one dinar.
Article 13
- Suspended to paragraph (2) of this Article under Article (4) of the Act to amend the application of the Income Tax Law No. (113) of 1982 as amended in the Kurdistan Region of Iraq, number 26 for the year 2007,
- Tadlt this article under section (3) of the CPA is tax strategy for 2004, number 49 issued on 19/2/2004 and are as follows:
Impose a tax payer on the ability of each year in the following proportions:
A - what is left of income after deducting the individual resident tax exemptions granted to him, provided for in Article 12 as amended by this command:
By 3% on amounts of up to 250 thousand d. P.
By 5% on amounts in excess of 250 thousand d. P. And up to 500 A. d. P.
10% on amounts in excess of 500 thousand d. P. Even million. P.
15% on amounts exceeding one million d. P.
B - per capita income of the non-resident, except income provided for under Article 19 of this Order.
By 3% on amounts of up to 250 thousand d. P.
By 5% on amounts in excess of 350 thousand d. P. And up to 500 A. d. P.
10% on amounts in excess of 500 thousand d. P. Even million. P.
15% on amounts exceeding one million d. P.
C - corporate income limited by a fixed amount of 15%.
D - entered the private equity fixed rate of 15%.
E - the corporate income to contribute to the mixed fixed rate of 15%.
And - reduce the amounts shown for the segments of the tax set forth in paragraphs a and b by a quarter of the fiscal year 2004.
2 - Iraqi imposed on a person non-resident income tax on revenue from Iraqi sources for the same as that imposed on the Iraqi resident.
Paragraph (2) amended by the Kurdistan Region:
Impose a tax on the taxpayer for each year an estimated according to the following percentages:
1 - per capita income of a resident after the grant of legal allowances as follows:
A - (3%) up to two million dinars.
B - (5%) increased to two million dinars, up to four (4) million dinars.
C - (10%) increased to a four (4) million dinars, up to (6) six million dinars.
D - (15%) for the increased (6) six million dinars.
2 - per capita income of the non-resident with the same rates of non-resident legal Balsmahat coverage.
3 - imposed and levied a tax of a fixed ratio (15%) on the profits of all companies operating in the Kurdistan Region, including individual companies and simple.
4 - impose a tax rate (5%) for more than (000 700) seven hundred thousand dinars from the salaries of the staff of the region for all grades and the private sector officially registered and office-holders and special grades.
13 مكررة
Added this article under Article (3) of the Act to amend the Income Tax Law No. 1982/113, number 25 issued on 1999
The Minister may propose in the budget bill, the annual general adjustment of the state allowances provided for in Article XII and the measure of the tax provided for in Article XIII of this Act, whenever the social and economic conditions to do so.
Chapter
Tax due on companie
Article 1
Tax on the income realized by the Company to pay any thing of it to shareholders and the company and its director is very financially liable for the tax cut and paid to the authority of the financial and submission of accounts and certificates Almqtadhah and all the things to be carried out pursuant to the provisions of this law
Article 1
1 - Companies registered in Iraq to come down the tax paid or payable on the total income under this Act of the dividends paid to shareholders and limited download to dividends paid by the tax or which shall be paid on the company
2 - If the companies mentioned in paragraph 1 of this article is distributed dividends subject section of the tax under paragraphs 3, 4 and 5 of Article XIII of this Act shall have the right of the company would then come down the tax from each section by the percentage paid or payable for that part income paid from the profits in question
3 - on the companies mentioned in paragraph 3 of this Article shall provide the shareholders when paying dividends with a certificate stating the amount of the share of profit paid each of them and the amount of tax you downloaded or have the right to download it from the share of profit mentioned and to provide the limited liability companies with financial authority with a copy of this certificate
Article 1
Consider liquidation or dissolution of the company by virtue of a final dividend Each affects the amount of shareholder value in excess of the original shares is subject to the tax paid except for reserves that have already been paid by the tax and the liquidator of the founding members and pay the tax due in the manner described are not without the approval of the liquidation of financial authority
Chapter atheist tent
Duties in their service users wh
Article 1
1 - The user fracture clinic to cut the tax due on its users to open signifier, which is paid by them or their deputies of cash and in kind and pensions and the like to be taxed and paid to the financial authority from the beginning of the year the estimated image specified by the Minister
2 - the user to break the clinic to increase or reduce the amount of premiums which travels according to this article to modify the increase and decrease in the amount of tax that must be met during the year estimated
3 - User fracture clinic is obliged to deliver to the financial authority the amount of tax which resulted in a piece under the provisions of this Article under the provisions of this article and did not cut it from the salaries and allowances payable to its users open a clinic and has to satisfy the tax paid in this manner, which checks it paid to its users then
4 - breaking the user is required to pay additional amounts reverting provided for in article forty-fifth if the tax did not hand over to the financial authority within 21 days from the dates specified by the Minister
5 - Nothing in this Article shall prevent the financial authority of the requested report income under article twenty-seventh of that Act, any user opens a clinic
Article 1
1 - all indicative of a broken user to submit a report to the financial authority within the period designated in the application contains the following
A - Names and addresses of its users and salaries, allowances and payments to them
B - the names and addresses of those who paid it or by which pensions and allowances and the like and the amount o
of the Act to amend the Income Tax Law No. 113 of 1982, number 17 issued on 19/9/1994 and replaced by the following text 
