AI en Translation, Pages 1-25
Page 5
Masouda Yousif Shemtob School
Baghdad
Telephone Number 5337
Number: 154
Date: 17 / 2 / 949
Subject: ⟦illegible⟧
Directorate of Income Tax and General Banks Supervision
In this school, there are two employees subject to income tax this year, namely Mr. Shaoul
Haddad and Mr. Heskel Shua
The salary of Mr. Shaoul Haddad is 19 Dinars per month
19 x 12 = 228 Dinars annually
18/065 allowances for the summer session
⟦line⟧
293/018
250/ Legal exemption because he is married and has one daughter
⟦line⟧
43/018
Since the tax he is subject to is 6 percent, the amount to be deducted from him until March 31
949 is 2/581 two dinars and five hundred and eighty-one fils
And the salary of Mr. Heskel Shua is ten dinars monthly
10 x 12 = 120
37/820 lecture fees for the summer session
⟦line⟧
157/820
150/ Legal exemption because he is single
⟦line⟧
7/820
Since the tax he is subject to is 6 percent, the amount to be deducted from him until March 31
949 is 470 fils, four hundred and seventy fils
Fils | Dinar | Description
581 | 2 | regarding Shaoul Haddad
470 | | regarding Heskel Shua
051 | 3 | Total
Please kindly provide the necessary receipt
⟦illegible signature⟧
And the Director
Crimes and Additional Penalties
Article - 54 of the Income Tax Law
1 - Upon conviction of the offense before the courts, a fine of not less than thirty dinars and not exceeding two hundred and fifty dinars shall be imposed, or
imprisonment for a period of not less than three months and not exceeding one year, or both penalties: -
A - Every person who knowingly submits false data or information or hides any information that it is his duty to disclose, whether for the purpose of
obtaining a reduction, deduction, discount, or refund of tax amounts imposed on him or others, or who commits
the same acts in any report or account ⟦or statement relating to the tax⟧ .
B - Every person who assists, incites, aids, lures, encourages, or induces another person to prepare or submit
a report or a false statement of the reports and statements required under this law, or keeps or prepares false
or incomplete accounts or statements for any income for which tax should be paid under this law.
2 - The financial authorities shall increase the tax from two to three times on the income for which false reports and statements
were submitted and information was concealed regarding it.
3 - Every person who uses fraud or deception to evade the
payment of the tax imposed under this law, in whole or in part, shall be punished by imprisonment for a period of not less than six months and not exceeding two years.
Director of Income Tax and General Comptroller of Banks
Page 6
Volume Number 36416 State funds collection receipt accounting
Serial Number 45 Department Name Income Tax
Installment | Year to which fees belong | Type of fees | Dinar | Fils
| | Income tax due from taxpayers | 2 | 056
I have received from: Masouda Yousef Shemtob School
The amount written above, which is: Two Dinars and fifty-six fils
Date: 2/29/1951
Signature of the Collector
Job Title
Page 7
Masouda Youssef Shamtoub School
Baghdad
Telephone Number 5337
No.: 24
Subject: Lecture Fees
Date: 5 / 5 / 1947
Directorate of Income Tax and Supervision of General Banks
The total amount we paid to Mr. Mahmoud Sami, a teacher at the Primary Teachers' House,
for lecture fees was 4.400, four dinars and four hundred fils, during the current
academic year, i.e., until 21 / 2 / 1947.
There are no lecturers in our school other than the aforementioned person. Please be informed.
⟦illegible⟧
Acting Director
A copy to:-
Directorate of the Primary Teachers' House for information
Page 8
Iraq
Ministry of Finance
Directorate of Income Tax and General Bank Supervision
Baghdad
Number ⟦...⟧
Date ⟦25 / 2 / 49⟧
Number /
Deduction
To :-
Respectful Principal of Masouda Yousif Shemtob School
Your letter No. 15 dated 17 / 3 / 49 .
We are sending you herewith two copies of the deduction tables for the year 48 / 49 with (4) copies of the form supplement
I.T. 40 attached with a copy of the general instructions for employees in order to fill them with the necessary information and organize them
and return them to us at the earliest opportunity .
Director of Income Tax and General Bank Supervision
Page 9
Iraqi Government
Income Tax Department - Public Banks Supervision
Section ⟦line⟧
Number: ⟦illegible⟧
Date: 6/29/7
First Confirmation
To: Respectable Director of Masouda Youssef Shamtob School
⟦line⟧: Bab Al-Agha
Subject:
Please respond to our letter numbered 25729 dated 10/25/1948
Regarding the return of tables and forms
As soon as possible
Signature: ⟦signature⟧
Position:
Income Tax Official and Banks Supervisor
4/4
22
12/7
⟦signature⟧
Page 12
Masouda Yousif Shamtoob School
Baghdad
Telephone Number: 5337
Number: 275
Date: 4 Rabi' al-Thani 1369 / 22 January 1950
Subject: Teacher's Salary
Directorate of Iraqi State Railways
Your letter numbered 572 dated 17 January 1950
The total amount received by Mrs. Regina Raji, the teacher in this
school from the date she joined this school until 21/2/1950
is 60 sixty Dinars, excluding cost of living allowances.
Please be informed.
⟦illegible⟧
A copy of it to the Directorate of Income Tax and General Banks Supervision
Page 13
Masooda Yosef Shemtob School
Baghdad
Telephone Number 5337
No.: 276
Date: 24 / 1 / 950
Subject: Teacher's salary
Directorate of the Armenian Private Western Elementary School
The total amount received by Mr. Dawood Yosef Hai, the teacher
in your school, for anthem lecture fees in this school until
31 / 3 / 950 is 6.200 six dinars and two hundred fils.
Please be kindly informed.
⟦signature⟧
The Director
Page 14
Masooda Yosef Shamtoub School
Baghdad
Telephone Number 5337
Number: 277
Date: 24 / 1 / 950
Subject: Teacher's salary
Principal of Laura Kadoorie School
The total amount received by the teacher Susan Saleh Shamash from
lecture fees for the summer session for the year 48 / 49 is 3/840
Three Dinars and eight hundred and forty Fils
Please be informed
⟦illegible⟧
On behalf of the Director
⟦illegible⟧
Page 15
Masooda Yosef Shamtob School
Baghdad
Telephone Number 5337
Number: 278
Date: 1 / 24 / 950
Subject:
National School Directorate
The total amount received by Mr. Sabri Murad and Mr.
Meir Haddad as lecture fees for the summer session at this school
for the year 48 / 49 is as follows:
Fils | Dinar |
640 | 14 | Mr. Sabri Murad
840 | 15 | ~ Meir Haddad
Please be informed
⟦signature⟧
⟦Meir⟧
Page 16
Masouda Yousif Shamtob School
Baghdad
Telephone Number 5337
Number: 279
Date: 24 / 1 / 950
Subject: Teacher's salary
Directorate of Frank Iny School
The total amount received by Mr. Isaac Hayyim Shlomo as lecture fees
for the summer course in this school for the year 48 / 49 is 17.640, seventeen
dinars and six hundred and forty fils.
Please be informed.
⟦Shamtob⟧
Page 17
Masouda Yousif Shamtoob School
Baghdad
Telephone Number 5337
Number: 280
Date: 24 / 1 / 950
Subject:
Headmistress of Laura Kadoorie School
We kindly ask you to inform us of the amount of salaries and other allowances
(excluding high cost of living allowances) that you paid to Mr. Shamoun Battat
from April 49 until 30 September 49 AD
⟦Shamtoob⟧
Page 18
Masouda Yousif Shemtob School
Baghdad
Telephone Number 5337
Number: 281
Date: 6 Rabi' al-Thani 1369 / 26 January 950
Subject:
Directorate of Income Tax and General Banks Supervision
Your letter numbered 25724 and dated 25/10/949
1- We attach herewith one copy of the deduction schedule for employees (permanent grants)
for income tax for the year ending March 31, 49
2- As well as three copies of Form I.T./24
Please kindly be informed
⟦signature⟧
Page 20
Iraq
Ministry of Finance
General Instructions
for Employees' Income Tax
Government Press - Baghdad
1948
Page 22
Iraq
Ministry of Finance
General Instructions
for Employee Income Tax
⟦line⟧
Government Press — Baghdad
1948
Page 23
⟦illegible⟧
General Instructions
For Income Tax on Salaries and Others
Government Press - Baghdad
1931
Page 24
8
private and registered commercial establishments. These institutions or companies
organize these tables and fill them with the required details for all salaries and allowances
received by each employee during each fiscal year from the first of April until March
of each year. The aforementioned table contains (10) columns covering the following information:
Column one - the full name of the employee is recorded in it.
Column two - the place of residence, country, and house number are recorded in it.
Column three - the job title or type of employment is recorded in it.
Column four - it is divided into two columns; under the first column the monthly salary is recorded,
and under the second, the annual salary.
Column five - it is divided into three columns; under the first column the type of
allowances is shown, and under the second beside it the monthly allowances, and under the third
the annual allowances.
Column six - the total of what appeared in the columns under numbers (4) and (5) is listed in it
(i.e., the total of salaries and other allowances).
Column seven - the legal allowance is listed in it, which the Directorate of Income Tax
and General Banks Supervision informs you of after auditing the I.T. supplements No. /4
sent by you to the aforementioned Directorate in accordance with what was stated in item two above.
Column eight - the net taxable amount is listed in it.
Column nine - the tax to be withheld for each employee is listed in it, both ordinary
and additional (if any).
Column ten - notes are recorded regarding the separation of your employees during the fiscal year
and their address after separation or the date of their appointment with you, stating their previous address or
stating the dates of their promotion to a higher salary, or stating the addition of salaries or allowances
received by him or received by his wife from another institution or company.