AI en Translation, Pages 1-25
Page 3
4 / 65
The Honorable Secretary of the Mosaic Community
Baghdad
Subject: Employees Income Tax for the fiscal year 64 / 65
I inform you that the letter regarding your income tax has been registered at the General Directorate of
Income Tax - Institutions Division - under incoming number 23522 dated 25 / 4 / 1965, and the letter
regarding Rabbi Ishaq Ezra Abdullah has been registered under incoming number 23521 dated 25 / 4 / 1965. Attached
herewith are the two receipts regarding your income tax for your records.
With respect,
Lawyer Sion Gigi
2 / 5 / 65
⟦illegible⟧
⟦illegible⟧
Page 4
Presidency of the Mosaic Community
in Baghdad
Telephone Number { 83531 President / 80452 Secretary
Number T/ 706 / 65
Date 4/20/1965
Subject / Income tax of Mr. Isaac Ezra Abdullah
for the fiscal year 64/65
25 April 1965
21 / 545
Respectable General Directorate of Income Tax
After greetings
We send with its bearer an amount of (17/600) Dinars, for the tax due on Mr. Isaac Ezra
Abdullah, the property supervisor of this Presidency for the fiscal year 64/65.
Dinar Fils
- / 516 | Nominal salaries for the period from 4/1/64 to 1/30/65 at a rate of 86/- Dinars per month
- / 426 | " " " " 10/1/64 to 3/31/65 at a rate of 71/- " "
- / 60 | Allowances for religious readings for the year 64/65 at a rate of 5/- Dinars per month.
- / 1002
- / 450 | Deduct the legal allowance considering he is single.
- / 552
- / 500 | <del>Deduct</del> Tax calculated at 3% equals 15/- Dinars
- / 52 | " " 5% " " 2/600 "
17/600 | Only seventeen Dinars and six hundred Fils
Please provide us with the necessary receipt in the name of Mr. Isaac Ezra Abdullah.
With highest respect
⟦Signature⟧
Rabbi Sassoon Khedhouri
Acting President of the Community
A copy to :-
Mr. Isaac Ezra Abdullah
Note
Tax was paid according to receipt number 86 / 72623
Dated 4 / 20 / 1965
Page 6
22 / 3 / 65
His Eminence the Head of the Jewish Community in Baghdad, Respected
Baghdad
/ Income tax for employees for the fiscal year 64 / 65
Greetings and respect, and thereafter,
On June 1, 1963, the General Income Tax Directorate imposed a fine of 10% of the
income tax due on employees because of the community's delay in paying the tax on time. The
Director General waived the fine based on my pledge to him that this delay would not be repeated. Therefore, I request
payment of the special tax for the fiscal year 64 / 65 in early April 1965.
It appears that the persons subject to income tax are the individuals whose names are listed below, and I do not know
if there are others:-
His Eminence the Head of the Community
Mr. Naji Chechak
Mr. Isaac Nathan
Mr. Yaakov Ezra Abdullah
Mr. Isaac Ezra Abdullah
Mr. Naji Yaakov Ben-Neri
Enclosed are the income reports for completion and signature by the individuals subject to income tax,
to be sent to me along with the usual draft letters.
I hope for attention to completing these transactions within the specified timeframe so that the community is not held liable
before the income tax authority.
With my highest respect to your Eminence,
Lawyer Sasson Guigi
Page 12
Presidency of the Mosaic Community
in Baghdad
Telephone Number { 83531
5452
Number T / <del>572</del> / 64
Date 15 / 3 / 1964
14822
22/3/1964
Subject: Income tax of Mr. Naji Yaqub Baniri for the fiscal year
63 / 64.
The Respected Director General of Income Tax
Greetings
⟦Letter of relinquishment?⟧
We send with its bearer an amount of 4/380 Dinars (four dinars and three hundred and eighty fils), representing the income tax
due on the salaries and allowances of Mr. Naji Yaqub Baniri for the fiscal year 63 / 64.
Fils | Dinar | Details
000 | 492 | Nominal salaries for the period from 1/4/63 to 31/3/64 at a rate of 41/- Dinars monthly
000 | 180 | Contract registrar allowances for the year 63 / 64 at a rate of 15/- Dinars monthly
000 | 204 | Assistant to the Head of the Community for the year 63 / 64 at a rate of 17/- Dinars monthly
000 | 240 | Overtime for the year 63 / 64 at a rate of 20/- Dinars monthly
000 | 30 | Annual car allowance.
000 | 1146 |
000 | 1000 | Subtract legal exemption as he is married and has eight children
000 | 146 | Tax calculated at 3% percent three and equals 4/380
We request you provide us with the necessary receipt in the name of Mr. Naji Yaqub Baniri.
Please accept our highest respect
Rabbi Sassoon Khadhuri
Acting President of the Community
Copy to: -
Mr. Naji Yaqub Baniri.
⟦A copy was kept in the file⟧
⟦Mr. Naji Yaqub Baniri⟧
Page 13
Presidency of the Jewish Community
in Baghdad
Telephone Number { 83531
5452
No. T/ 64 /
Date 15 / 3 / 1964
Subject: Income tax of His Eminence Rabbi Sassoon Khedhouri, President
of the Jewish Community for the fiscal year 63 / 64.
Mr. Director of General Income Tax, Respected
After greetings
We are sending with the bearer an amount of 90/330 Dinars (Ninety Dinars and three hundred and thirty Fils), representing the income tax
due on the salaries and allowances of His Eminence Rabbi Sassoon Khedhouri, President of the Jewish Community for the fiscal year 63 / 64.
Dinar Fils
588/000 Total nominal salaries from 1 / 4 / 63 to 31 / 7 / 63 at a rate of 147/- Dinars monthly
1456/000 " " " " " 1 / 8 / 63 " 31 / 3 / 64 " 182/- " "
45/000 Lump-sum allowances for religious reading fees at a rate of 15/- Dinars monthly for the period from 1 / 4 / 63 to 30 / 6 / 1963.
180/000 Lump-sum allowances for religious reading fees at a rate of 20/- Dinars monthly for the period from 1 / 7 / 63 to 31 / 3 / 1964.
⟦line⟧
2269/000
550/000 Subtract the legal allowance as he is a widower and his age exceeds 63 years
⟦line⟧
1719/000
15/- Tax calculated at three percent 3% and equals 500/000
⟦line⟧
1219/000
25/- Tax calculated at five percent 5% and equals 500/000
⟦line⟧
50/330 " " " seven 7% " " 719/000
⟦line⟧
90/330
We kindly ask you to provide us with the necessary receipt in the name of Rabbi Sassoon Khedhouri.
Please accept our highest respect
Rabbi Sassoon Khedhouri
Acting President of the Community
A copy to:
His Eminence Rabbi Sassoon Khedhouri - for your kind information.
Page 14
Presidency of the Jewish Community
in Baghdad
Telephone Number } 83531 / 5452
No. T / 64 /
Date 15 / 3 / 1964
Subject: Income tax of Mr. Naji Chachak for the fiscal year 63 / 64
Respected Mr. Director of General Income Tax
Greetings,
We are sending with the bearer a sum of 25.950 Dinars (twenty-five Dinars and nine hundred and fifty Fils), representing
the income tax due on the salaries and allowances of Mr. Naji Chachak, the Secretary of this Presidency, for the fiscal year 63 / 64.
Fils Dinar
268/000 Nominal salaries for the period from 4/1/63 to 31/7/63 at a rate of -/67 Dinars monthly
656/000 " " " " " 8/1/63 " 31/3/64 " " -/82 " "
240/000 Lump-sum allowances from Tomchei Torah Society at a rate of -/20 Dinars monthly for the year 63 / 64
30/000 " " " Hebra Kadisha " -/10 " for the period from 4/1/63 to 30/6/63
225/000 " " " " " " -/25 " for the period from 7/1/63 to 31/3/64
⟦line⟧
1419/000
700/000 Deducting the legal allowance as he is married with two children
⟦line⟧
⟦No!! 719/000⟧ tax calculated at 3% at a rate of three percent 15/000
⟦line⟧
719/000 " " 5% five percent and equals 10/950
⟦line⟧
25/950
Please provide us with the necessary receipt in the name of Mr. Naji Chachak.
Please accept our highest respect,
Rabbi Sassoon Khedhouri
Acting President of the Community
Copy to =
Mr. Naji Chachak.
Page 16
1 / 7 / 64
His Eminence, Head of the Jewish Community in Baghdad, Respected
/ Income Tax of Employees for the Financial Year 63 / 64
Greetings and respect,
On June 1, 1963, the General Income Tax Directorate imposed a 10% fine
relative to the employees' income tax due to the community's delay in paying the tax on time. The Director
of General Income Tax waived the fine based on the promise I made that this delay will not recur.
Accordingly, I hope that the tax for the financial year 63 / 64 will be paid in early March 1964.
I am returning herewith the community's file regarding this matter, from which it appears that the persons subject
to income tax are the individuals whose names are listed below, and I do not know if there are others :-
His Eminence, the Head of the Community
Mr. Naji Chechak
Mr. Selim Abdullah Kabbay
Mr. Ishaq Ezra Abdullah
Mr. Naji Yaqub Beniri
I hope for your order to prepare the necessary books according to the list and the sample books in the file and send
the books to me to pay the tax through me.
I am ready for any assistance requested of me in this regard, provided that an employee is assigned to consult with me.
With my highest respect to Your Eminence.
⟦illegible⟧
Lawyer Zion Gegee
Page 17
1 / 2 / 64
His Eminence the Head of the Mosaic Community in Baghdad, Respected
Subject: Employees' Income Tax for the fiscal year 63 / 64
Greetings and respect,
On June 1, 1963, the General Income Tax Directorate imposed a fine of 10%
of the employees' income tax due to the community's delay in paying the tax on time. The Director of
General Income Tax cancelled the fine based on the promise I made that this delay will not recur.
Accordingly, I hope that the tax for the fiscal year 63 / 64 will be paid in early March 1964.
I am returning herewith the community's file related to this subject, which shows that the persons subject
to income tax are the individuals whose names are listed below, and I do not know if there are others:
His Eminence the Head of the Community
Mr. Naji Jejek
Mr. Selim Abdullah Kabbay
Mr. Ishaq Ezra Abdullah
Mr. Naji Yaqoub Binayri
I request your order to prepare the necessary books according to the list and the book templates in the file and send
the books to me to pay the tax through me.
I am ready for any assistance requested of me in this regard, provided that an employee is assigned to consult with me.
With highest respect to Your Eminence.
Lawyer Sion Chi-Chi
Page 19
Form D. D/4 A
Pertaining to employees and workers
Income Tax Report Supplement with information related
to the income of the taxpayer, his wife, and children for the year
195 Financial year ending on 31-3- 95 - 95
1 - Name of the employee or worker
2 - Job title
3 - Place of residence (House number, Quarter, and Town)
4 - Name of the government department or address of the commercial business
5 - Are you married ⟦line⟧ state the date of your marriage (if any)
6 - Is your wife alive
7 - Your wife's full name and place of work (if any)
8 - State the date of her divorce or separation (if any)
9 - If she is deceased, state the date of death
10 - Do you have a daughter whom you are obligated to support, without her having a husband, and she does not have an independent income exceeding (50) Dinars.
State that below.
11 - Provide the following information regarding your male children who are under eighteen and those who have exceeded eighteen and are still in secondary or higher education, stating the name of the school or college and the year they are in, and the amount of income they have, also stating their ages according to the identity registers.
Full name of the child | Date of birth: Day | Date of birth: Month | Date of birth: Year | Amount of child's annual income in Dinars | Remarks
12 - State the details of the taxable income belonging to you and your wife as follows:
A - Income resulting from employment, service, or pensions
(The amount expected to be received during the year ending on 31-3- 195)
B - Income resulting from other sources with a statement of the source type
To be estimated for the 95- 95 financial year (for example
Interest, mortgages, and trade of immovable property)
I declare that the information provided above contains a complete and true statement
Signature <del>⟦Salman Sahyoun⟧</del>
Note:
1 - We draw your attention to the provisions of Articles 55, 56, and 57 of the Income Tax Law listed on the back of the page.
2 - The form must reach the General Directorate of Income Tax after it is filled out within 21 days from the date of its receipt.
Page 20
Presidency of the Mosaic Community
in Baghdad
Telephone Number { 83531
5452
Number T / ⟦575⟧ / 63
Date 18 / 6 / 1963
Subject ::
General Directorate of Income Tax - Baghdad
Greetings,
We are sending with the bearer an amount of 15/900 Dinars, representing the income tax due on the salaries and allowances
of Mr. Naji Chachak, the Secretary in this Presidency, for the fiscal year 62 / 63 as follows:
Fils | Dinar
828/000 | Nominal salaries at a rate of 69/- Dinars monthly
120/000 | Allowances from Hebra Kadisha Society at a rate of 10/- Dinars monthly
240/000 | " " " Tomchei Torah " " 20/- Dinars "
30/000 | Gratuities for the mentioned year from Hebra Kadisha and Tomchei Torah societies.
1218/000 | Total
700/000 | Deducting legal allowance as he is married and has two children.
518/000 | Remaining taxable amount
500/000 | Of which 500/- Dinars is taxed at a rate of 3% and equals 15/- Dinars
18/000 | And the remainder 18/- " " " 5% " 0/900 Fils
15/900
We kindly request to be provided with the necessary receipt for the mentioned amount of 15/900 Dinars in the name of Mr. Naji Chachak.
Please accept our highest respect.
⟦Sasson⟧
Rabbi Sasson Khedhouri
Acting President of the Community
Copy to:
1 - Mr. Naji Chachak
2 - Personal File.
Crimes and Penalties
For Article 55 of the Income Tax Law
1 - Shall be punished by a fine of no less than thirty dinars and no more than three hundred dinars or by imprisonment for a period no more than one year
whoever is proven before the competent courts to have committed one of the following violations:
A - Whoever knowingly provides false data or information, or includes it in a report, account, or statement regarding the tax or
conceals information that they should have stated, intending thereby to obtain a reduction, allowance, or deduction from the amount
of tax imposed on them or on others, or a refund of an amount paid therefrom.
B - Whoever prepares or provides a false or incomplete account, report, or statement that must be prepared or provided in accordance with this law
or assists, incites, or induces others to do so.
2 - Article 56 - Shall be punished by imprisonment for a period of no less than three months and no more than two years whoever is proven before the competent
courts to have used fraud or deception to evade payment of the tax imposed or to be imposed under this
law, in whole or in part.
3 - Article 57 - The financial authority must increase the tax on the income that was the subject of the lawsuit set out in
Articles 55 and 56 from its equivalent to three times its amount after the judgment rendered therein has acquired final status.
Page 21
Form D. D / 4 A
Specialized for employees and users
Income Tax Report Annex with information related to
the income of the taxpayer, his wife and children for the year
195 - 195 fiscal ending on 31-3- 95
1 - Name of the employee or user: ⟦Mr. Salim Hakkak⟧
2 - Job title: ⟦Teacher at the Alliance School⟧
3 - Place of residence (House number, quarter, and town): ⟦...⟧
4 - Name of the government department or business address: ⟦...⟧
5 - Are you married: ⟦Yes⟧ state your marriage date (if any) ⟦...⟧
6 - Is your wife alive: ⟦Yes⟧
7 - Your wife's full name and place of employment (if any): ⟦...⟧
8 - State the date of her divorce or separation (if any):
9 - If she is deceased, state the date of death:
10 - Do you have a daughter whom you are obligated to support without having a husband and who does not have an independent income exceeding (50) Dinars .:
Note that below.
11 - State the following information regarding your male children who are under eighteen and those who have exceeded eighteen and are
still in secondary or higher education, mentioning the name of the school or college and the year they are in and the amount of income
they have, also stating their ages according to the civil status records.
Full name of the child | Date of birth (Day) | Date of birth (Month) | Date of birth (Year) | Amount of child's annual income in Dinars | Remarks
⟦Albert⟧ | | | ⟦1949⟧ | |
⟦Yasmin⟧ | | | ⟦1952⟧ | |
⟦...⟧ | | | ⟦1954⟧ | |
12 - State the details of the taxable income belonging to you and your wife as follows: | Fils | Dinar
A - Income resulting from the job, employment, or pension salaries
(The amount expected to be received during the year ending on 31-3- 195)
B - Income resulting from other sources with a statement of the source type
to be estimated for the 95 - 95 fiscal year (for example
interests, mortgages, and trade of immovable property)
I acknowledge that the information provided above contains a complete and true statement
Signature ⟦line⟧
Note:
1 - We draw your attention to the provisions of Articles 55, 56, and 57 of the Income Tax Law listed on the back of the page.
2 - The form must reach the Directorate General of Income Tax after being filled out within 21 days from the date of its receipt.
⟦...⟧ Taxable
Page 22
Presidency of the Mosaic Community
in Baghdad
Telephone Number { 83531 / 5452
Number T/574 63
Date 16 / 6 / 1963
Subject:
General Directorate of Income Tax - Baghdad
After greetings
We list below the income details of Mr. Selim Abdullah Gabbay, the accountant at this Presidency, for the fiscal year
62/63 as follows:
Fils | Dinar
888/000 | Nominal salaries at a rate of 74/- Dinars per month with additional allowances at a rate of 10/- Dinars per month
325/000 | Allowances from the Hebra Kadisha Society at a rate of 25/- Dinars per month with a bonus for one month.
⟦line⟧
1213/000
Pension income for the fiscal year 62/63
⟦line⟧
169/596 | Pension salaries for the period from 4/1/62 to 3/31/63 at a rate of 14/133/- ⟦Dinar⟧
337/596 | 168/000 Cost of living allowances from 4/1/62 to 3/31/63 at a rate of 14/- Dinars ⟦per mo⟧
⟦line⟧
1550/596
650/000 | Deducting the legal threshold as he is married and has one child
⟦line⟧
900/596 | The remainder
500/000 | Of which 500/- is taxed at a rate of 3% and equals 15/- Dinars
400/596 | And the remainder is taxed at a rate of 5% and equals 35/029 Dinars.
We are sending the aforementioned amount of 35/029 Dinars with its bearer, hoping you will receive it and provide us with the necessary receipt
in the name of Mr. Selim Abdullah Gabbay.
Please accept our highest respect
On behalf of
Rabbi Sassoon Khedouri
Acting President of the Community
Copy to:
1 - Mr. Selim Abdullah Gabbay
2 - Personal File.
Crimes and Punishments
Article 55 of the Income Tax Law
1 - Anyone proven before the competent courts to have committed one of the following violations shall be punished by a fine of not less than thirty dinars and not exceeding three hundred dinars, or by imprisonment for a period not exceeding one year:
A - Whoever knowingly provides false data or information, or includes it in a report, account, or statement regarding tax, or
conceals information that he should have disclosed, intending thereby to obtain a reduction, allowance, or deduction from the amount of
tax imposed on him or others, or a refund of an amount paid thereof.
B - Whoever prepares or submits a false or incomplete account, report, or statement required to be prepared or submitted according to this law,
or assisted, incited, or seduced others to do so.
2 - Article 56 - Anyone proven before the competent courts to have used fraud or deception to escape paying the tax imposed, or which is imposed under this
law, in whole or in part, shall be punished by imprisonment for a period of not less than three months and not exceeding two years.
3 - Article 57 - The financial authority shall increase the tax on the income that was the subject of the lawsuit stated in
Articles 55 and 56 from its equivalent to three times its amount after the judgment issued therein becomes final.
⟦illegible⟧
Page 23
Form D. D / 4 A
Special for employees and users
Income Tax Report Annex with information related to
the income of the taxpayer, his wife, and his children for the year
195 - 195 fiscal year ending on 31-3-195
1- Name of the employee or user ⟦line⟧
2- Job title ⟦line⟧
3- Place of residence (house number, neighborhood, and town) ⟦line⟧
4- Name of the government department or address of the commercial store ⟦line⟧
5- Are you married ⟦line⟧ state your marriage date (if any) ⟦line⟧
6- Is your wife alive ⟦line⟧
7- Your wife's full name and her place of employment (if any) ⟦line⟧
8- State the date of her divorce or separation (if any) ⟦line⟧
9- If she is deceased, state the date of death ⟦line⟧
10- Do you have a daughter you are responsible for supporting without her having a husband and without having an independent income exceeding (50) Dinars?
State that below.
11- State the following information regarding your male children who are under eighteen and those who have exceeded eighteen and
are still in secondary or higher education, mentioning the name of the school or college and the year they are in and the amount of income
they have, also indicating their ages according to the population registers.
Full name of the son | Date of birth: Day | Date of birth: Month | Date of birth: Year | Amount of son's annual income in Dinars | Remarks
12- State the details of the taxable income belonging to you and your wife as follows: Fils | Dinar
A- Income resulting from a job, employment, or pensions
(The amount expected to be received during the year ending on 31-3-195)
B- Income resulting from other sources with a statement of the type of source
To be estimated for the fiscal year 195 - 195 (for example
Interest, mortgages, and trade in immovable property)
I certify that the information provided above contains a complete and true statement.
Signature ⟦line⟧
Note:
1- We draw your attention to the provisions of Articles 55, 56, and 57 of the Income Tax Law listed on the back of the page.
2- The form must reach the General Income Directorate within 21 days of the date of its receipt after it is filled out.
Page 24
Presidency of the Mosaic Community
in Baghdad
Telephone Number { 83531
5452
Number T / 586 / 63
Date 18 / 6 / 1963
Subject ::
General Income Tax Directorate - Baghdad
Greetings,
We send herewith an amount of 11/700 Dinars for the income tax due on the salaries and allowances of Mr. Ishaq
Ezra Abdullah, Properties Observer in this Presidency for the fiscal year 62 / 63 as follows :-
Fils Dinar |
780/000 | Nominal salaries for the period from 1 / 4 / 62 to 31 / 3 / 63 at a rate of -/65 Dinars per month
60/000 | Lump sum allowances at a rate of -/5 Dinars per month
840/000 | Total
450/000 | Deduct allowance considering he is single.
390/000 | Net taxable at a rate of 3% and equals 11/700 Dinars.
We request to be provided with the necessary receipt in the name of Mr. Ishaq Ezra Abdullah.
Please accept the highest expression of respect.
Sassoon
Rabbi Sassoon Khadhuri
Acting President of the Community
A copy to :-
1 - Mr. Ishaq Ezra Abdullah.
2 - Personal file.
Crimes and Punishments
Article 55 of the Income Tax Law
1 - Punished by a fine of not less than thirty dinars and not more than three hundred dinars or by imprisonment for a period not exceeding one year
anyone proven before the competent courts to have committed one of the following violations:
A - Whoever knowingly provides false data or information or includes it in a report, account, or statement regarding the tax or
conceals information that should have been stated, intending thereby to obtain a reduction, allowance, or deduction from the amount of
tax imposed on him or on others, or a refund of an amount paid therefrom.
B - Whoever prepares or submits a false or incomplete account, report, or statement of what should be prepared or submitted in accordance with this law
or helps, incites, or induces others to do so.
2 - Article 56 - Punished by imprisonment for a period of not less than three months and not more than two years anyone proven before the courts
competent that he used fraud or deception to evade paying the tax imposed or that is imposed under this
law, in whole or in part.
3 - Article 57 - The financial authority must increase the tax on the income that was the subject of the lawsuit stated in
Articles 55 and 56 from its equivalent to three times its amount after the judgment issued therein becomes final.