Page 51
List of salaries for officials and employees in
For the month of
194
Nominal Salary | Cost of Living Allowance | Allowances | Total Allocations | Deductions | Received | Name of Employee | Stamp and Signature | Remarks
Fils Dinar | Fils Dinar | Fils Dinar | Fils Dinar | Fils Dinar | Fils Dinar | | |
| | | | | 46400 | ⟦Yahya⟧ Ibrahim | ⟦Stamp: Iraq Finance 8 Fils⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | 288570 | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
⟦illegible blue ink signature⟧
Page 55
Iraq
Ministry of Finance
General Income Tax Directorate
Baghdad
Number 17102
Date 12 / 9 / 55
4526
22 / 9 / 55
Establishments Section
To:-
The Honorable Presidency of the Jewish Community
Baghdad
Subject: Payment of income tax installments for employees for the year 1954 / 1955
We inform you that you have not paid the first installment of the income tax due on your employees
for the year 1954 / 1955 ending on 3/31/1955 until now. Therefore, please
pay the mentioned installment within (5) days. In case of your delay, a fine of 5% will be imposed on
the tax due from you according to Article (47) of Income Tax Law No. (36) of 1939.
Note: We draw your attention that the second installment is due at the end of February / 1955 and the
third installment is due at the end of March / 1955.
⟦signature⟧
Dr. Kadhim Al-Saidi
Director of General Income Tax
Page 59
The Private Intermediate School for Girls
Baghdad
Telephone Number 6219
Number ⟦line⟧
Date 5 / 6 / 49
W
87
Subject ⟦line⟧
I received from the respected Corporal Council an amount of
seventy-five Dinars only, and that is for the allocations of
the month of May 1949.
⟦illegible signature⟧
Fitna Private High School for Girls
5 / 6 / 49
The Private High School for Girls
Baghdad
1941
Page 71
Form D / 14 / D
Income Tax Report Supplement
Information concerning the income of the taxpayer, his wife, and his children for
the financial year 1954/955 ending on 31-3-1955
1 - Name of employee or worker: Sasson Heskel Abdul Aziz
2 - Job title: Typist
3 - Are you married?: Yes
4 - State the date of your marriage: 20 / 10 / 1952
5 - Full name of your wife, her job title, and place of work (if any): Khatun Sasson Shamoon
6 - Is she alive?: Yes
7 - If she is divorced, separated, or deceased, state the date of that?:
8 - Provide the following information regarding your male children who are still in secondary or higher education, mentioning the name of the school or college and the year each of them is in, also stating their ages according to the civil status records, and whether you have an unmarried daughter who does not have an independent income.
Full name of the child | Date of birth: Day | Date of birth: Month | Date of birth: Year | Amount of the child's annual income in Dinars, if any | Remarks
Nabil Sasson Heskel | 1 | Sept | 1954 | |
9 - Provide details of the income accruing to you, your wife, and your children who have not exceeded eighteen years of age, stating the source of that income to be assessed for the financial year 1954/955, such as salaries, interests, mortgages, real estate trade, and others.
⟦illegible⟧
I have nothing but my aforementioned salary
Fils: - Dinars: 205
I declare that the information provided above contains a complete and true statement.
Signature
Note :-
1 - We draw your attention to the provisions of Article (54) of the Income Tax Law listed on the back of this form.
2 - Please ensure this form reaches the Directorate General of Income Tax after being filled out within (21) days from the date of its receipt.
Page 72
⟦illegible⟧
Crimes and Additional Penalties
⟦line⟧
Article Fifty-Four -
1 - Upon proof of the crime before the courts, it shall be punished by a fine of no less than thirty dinars and no more than two hundred and fifty dinars or
by imprisonment for a period of no less than three months and no more than one year, or by both penalties.
A - Any person who knowingly provides false data or information or conceals any information that it is their duty to state, either with the intent
of obtaining a reduction, deduction, or rebate of amounts from a tax imposed on them or on others, or who commits the same acts
in any report, account, or statement regarding the tax.
B - Any person who assists, instigates, aids, seduces, encourages, or induces another person to prepare or submit
a false report or statement among the reports and statements required under this law, or who keeps or prepares false
or incomplete accounts or statements for any income for which tax should have been paid under this law.
2 - The financial authorities shall increase the tax by two to three times the income for which false reports
and statements were submitted and information was concealed.
3 - Whoever uses fraud or deception to evade payment of the tax imposed under this law, in whole or in part, shall be punished
by imprisonment for a period of no less than six months and no more than two years.
Director General of Income Tax
One hundred dinars
Salaries from April 954 until December 954 at a rate of 150
1250 - Dinars monthly
Salaries from January 955 until March 955 at a rate of 650
1950 -
Lump sum allowances during the mentioned fiscal year
2000
⟦line⟧
5200
⟦signature⟧
Page 73
Form D/D/24
Report Annex: Income Tax
Information regarding the income of the taxpayer, his wife, and his children for
The financial year 1954/1955 ending on March 31, 1955
1 - Name of the official or employee: Sassoon Heskel Youssef Obeidia
2 - Job title: Typist
3 - Are you married?: Yes
4 - State the date of your marriage: 20/1/1928
5 - Your wife's full name, job title, and place of work (if any): Khatoun Sassoon Heskel Youssef
6 - Is she alive?: Yes
7 - If she is divorced, separated, or deceased, state the date of that?:
8 - Provide the following information regarding your male children who are still in secondary or higher education, mentioning the name of the school or college and the year each is in, also indicating their ages according to the civil status records, and whether you have an unmarried daughter who does not have an independent income.:
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, if any | Remarks
Nabil Sassoon Heskel | | | Year 1954 | |
9 - State the details of the incomes accruing to you, your wife, and your children who have not exceeded eighteen years of age, indicating the source of that income to be assessed for the financial year 95/95, such as salaries, interests, mortgages, trade in immovable property, and others.
Fils - Dinar 201
I acknowledge that the information provided above contains a complete and true statement.
Details of salaries are shown on the back of this paper, and I have no source of income other than my mentioned salary.
Signature
Note: -
1 - We draw your attention to the provisions of Article (54) of the Income Tax Law listed on the back of this form.
2 - Please ensure this form reaches the Directorate General of Income Tax within (21) days from the date of its receipt.
Page 75
From his data 6/500
In March 58
At a monthly rate of 18/548 12/000
25/000
15/000
Total monthly pension 495/000 1/000 59/800
222/576 | 18/548 | 15/000 |
6/624 | 18/548 | 15/000 |
229/200 | 25/872 | 7/500 |
With the grant | 18/548 | 15/000 |
6/624 | 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
229/200 | 295/400 | 75/000 | 226
For the year 55/54
Salaries 226/-
Additional allowances 87/-
Sects share 195/-
From the pension for the year 55/54 508/-
Annual salary 737/200
Total cost of living allowances 5/299
Monthly pension share 6/624
Legal exemption because he is married and has two children
Tax due 4%
59/800
49/500
119/300
228/500
18/548
12
27/096
18/548
222/576
6/624
229/200
Net salary starting from 1/5/58 at a rate of 18/548
Paid until 30/4/58
And from 1/5/58 until the end of the year at a rate of 18/548
2/925
56/-
58/925
205/-
263/925
Addition of allowances
(At a rate of 7/- monthly)