AI en Translation, Pages 26-50
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3
the case shall be granted the allowance discussed in paragraph (1) above, amounting to (150) dinars.
5 - The allowance discussed in paragraph (3) above shall not apply to a married employee
who has one or more children when his child or the youngest of his children completes the age of eighteen (18) during
any assessment year, and in such a case, the allowance discussed in paragraph (2)
above, amounting to (300) dinars, shall be granted.
How to deduct income tax from the salaries and allowances of employees.
Item Three
1 - Pursuant to the provisions of Article Seventeen (17) of the Income Tax Law No. (36) for the year
1939 and its amendment No. (67) for the year 1943, we request that you deduct income tax
from the incomes shown below and paid to your employees starting from April 1st of each
fiscal year.
a - Monthly or annual salaries received by the employee from the company,
shop, or institution.
b - Annual allowances.
c - Free housing and food allowances according to the Ministry of Finance statement No.
10578 dated 8-9-1939.
d - Tips and bonuses.
e - Pension salaries.
f - Extra work allowances.
g - Hospitality allowances at a rate of 50% according to the Ministry of Finance statement No. 13076
dated 9-8-1940.
h - Travel allowances according to the Ministry of Finance statement No. 10577 dated
8-9-1939.
i - Commission.
j - Fixed car allowances according to the Ministry of Finance statement No. 6163 dated
24-4-1940 at a rate of 50% percent.
9
In such a case, as the ruling for a single person, provided that the salary or income
of his wife is added to his salaries starting from the date of the marriage contract, and the tax is collected on
their salaries together as we mentioned in paragraph (a) above.
c - If you employ one of the retirees, his annual pension salaries
which he receives from the Central Treasury Directorate or the treasury directors in the districts must be added to his salaries
which he receives from you during that year, and the tax is collected according to the total of
his income from both institutions together, and he is granted one legal exemption, and this shall be indicated in
your employees' deduction tables when they are returned to the Directorate of Income Tax
and Public Bank Supervision in Baghdad.
d - The Directorate of Income Tax and Public Bank Supervision will, from time to time,
provide you with information regarding the addition of salaries and allowances that the
employee with you has previously received, or what his wife received from another institution, department, or company,
for the purpose of adding it to the salaries he receives from you and ensuring the deduction of
income tax on the total of what that employee received during any assessment year,
while clarifying this information next to his name listed in the final deduction tables
of your employees when they are returned to the aforementioned Directorate.
6 - The regular income tax and the additional tax (if any) deducted from
the employees must be transferred to the Directorate of Income Tax and
Public Bank Supervision in Baghdad, provided that they do not exceed three installments on the following dates: -
The first installment is due at the end of September of the fiscal year.
The second installment is due at the end of February of the fiscal year.
The third installment is due at the end of March of the fiscal year.
7 - The company, commercial establishment, or any other institution, when employing personnel,
is responsible to the financial authorities for all income tax amounts it is required to deduct
from its employees under the provisions of these instructions, and it must hand over the amount
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4
k - Fees for lectures paid to professors and lecturers employed in
private schools or institutes.
l - Cost-of-living allowances granted in excess of what a state employee
of that grade is entitled to according to the provisions of the Ministry of Finance circular No. 4095 dated
March 21, 1944.
2 - Income tax is deducted from employees (with a fatha on the 'dal') on all income mentioned
in paragraph (1) of item three above at the following rates according to the provisions of Article
thirteen (13) of the law. This is after granting the legal exemptions mentioned
above.
At a rate of 6% percent up to 150 dinars.
At a rate of 9% percent on what exceeds 150 dinars up to 500 dinars, amounting to
350 dinars.
At a rate of 12% percent on what exceeds 500 dinars up to 1200 dinars, amounting to
700 dinars.
At a rate of 15% percent on what exceeds 1200 dinars.
3 - Surtax (additional income tax) is deducted from employees (with a fatha on the 'dal') on income
shown in the paragraphs mentioned in No. (1) of item three above from those
whose mentioned incomes exceed 1500 dinars annually at the following rates:
This is in addition to the deduction of the income tax shown in the previous item.
At a rate of 5% percent up to 1000 dinars.
At a rate of 10% percent up to 2000 dinars.
At a rate of 15% percent up to 3000 dinars.
At a rate of 20% percent up to 4000 dinars.
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2 - The total taxes transferred to the Directorate of Income Tax and Supervision of
Public Banks or the treasuries in the governorates for the account of income tax for employees
during any fiscal year must match the total taxes accrued on your employees for that
same year according to your employees' deduction schedules discussed above, which
the competent section in the aforementioned Directorate audits and demands differences from you
(if any) for the purpose of balancing the records designated for this purpose.
3 - In the event that you have no employees or that they are not subject to income tax, the
responsible management of the company or institution must confirm this by recording the status
on the same schedules sent to you and returning them to the Directorate signed by the
responsible manager.
4 - The company or institution may not refund tax collected in excess from one of its employees or
make accounting adjustments at the end of the fiscal year or for a previous year unless the
relevant employee from whom the excess was taken submits a signed petition to the Directorate of
Income Tax and Supervision of Public Banks explaining his case for consideration of his request,
based on what is stated in Article (51) of the Law.
Item Five
Provisions for cost-of-living allowances for employees:-
1 - The cost-of-living allowances actually granted to employees by companies
and private institutions shall be exempt from income tax in accordance with Ministry of Finance Circular No.
4095 dated 3/21/1944, provided that those allowances do not exceed the
cost-of-living allowances granted to state employees of the same grade as that of the
employee (meaning the government employee is equal to the private employee in this regard),
and any excess cost-of-living allowances must be added to his salary and the tax
calculated on it. Below we provide a detailed table showing the grade of the official or employee
and the monthly exempt cost-of-living allowances for each of those grades in accordance with
the aforementioned Ministry of Finance circular.
16
Iraq
Ministry of Finance
Directorate of Income Tax and Supervision of
Public Banks - Baghdad
Date: 13-7-943
Statement No. (9)
Subject - Deduction of additional income tax from employees' salaries
1 - Based on the provisions of Articles 1 and 3 of the Additional Income Tax Law No.
(63) of 1943 issued in the Iraqi Gazette No. (2104) dated 21-6-1943
and in accordance with the provisions of Article 17 of the Income Tax Law No. (36) of 939
we request that you deduct additional income tax from the following incomes paid
to your employees starting from April 1, 943:
A - Salaries.
B - Annual allocations.
C - Free housing allowances (according to Ministry of Finance Statement No. 10578
dated 9-8-1939).
D - Gratuities.
E - Pension salaries.
F - Hospitality allowances (according to Ministry of Finance Statement No. 13076 dated
9-8-1939).
G - Travel allowances (according to Ministry of Finance Statement No. 10577 dated
9-8-1939).
H - Car allowances.
I - Commission.
2 - The additional income tax deducted from employees must be transferred
to the Directorate of Income Tax and Bank Supervision at the following times:-
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7 - If one of the employees is separated or his relationship is terminated, please inform the Directorate of
Income Tax and Public Banks Supervision immediately of the date of his separation and the amount of salary and other
allowances and other cash payments paid to him since the beginning of the assessment year
until the date of separation, the amount of tax collected from him, and his last address after
separation.
8 - If a new employee is employed by you, please inform the Directorate of Income Tax and Supervision of
Public Banks in Baghdad of the date of his joining and the amount of salaries and allowances designated for him
monthly or annually, with a statement of the name of the establishment where he was working before joining you.
9 - We request that you confirm to us your receipt of these instructions and your implementation of their contents starting from
the 1943/44 assessment year.
Minister of Finance
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3 - If an employee works in two places or two companies at the same time and receives two salaries with
cost-of-living allowances for each salary, the exemption for the cost-of-living allowance shall be for the highest salary
received by that employee, provided that the provisions of paragraph (1) and (2) of Article Five
of the aforementioned cost-of-living allowances are applied. As for the cost-of-living allowance for the second
salary, it must be added to the total of both salaries, and one legal allowance shall be deducted for him.
The tax due on it shall be deducted by the institution requested to do so, with a statement
of the details of that in the final deduction tables for its employees for that year.
4 - We draw your attention to the importance of returning the employee deduction tables after organizing them
with the necessary information mentioned in these instructions, as well as the employee report
with the appendices of Form D.D. No. / 4, upon which the granting of legal allowances
to your employees for each fiscal year depends, as well as responding to the Directorate of Income Tax
and General Banking Supervision on all letters issued to you in a timely manner. We would like to inform you
that any delay or negligence exposes the institution or the commercial store to administrative
assessment and doubled financial fines in accordance with the provisions stipulated in the law.
If the employee wishes to return his own appendix directly to this Directorate, he may
do so, provided that he informs the manager of the company or the head of his workplace that he has returned it.
Item Six
These instructions will be distributed to all non-official institutions and companies, including
private schools, clubs, and associations registered with the Non-Official Institution Employee Audit Division
in the Directorate of Income Tax and General Banking Supervision in Baghdad
to act accordingly starting from the month of April of the year 1947. We hope that you will give importance to these
instructions and the necessity of applying them accurately and carefully in order for you to fulfill the responsibility of deducting the income tax
due on your employees according to the details contained therein. To facilitate all of that, we have issued these
instructions. You will find with them an appendix specifically for all the data mentioned in these instructions
with samples of the employee report, deduction tables, and Appendix D.D. No. / 4.
Minister of Finance
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A - For a single or widowed person on the first day of any assessment year (150) dinars.
B - For a married person who has no child or a widower who has one child or more on the first day
of any assessment year (200) dinars.
C - For a married person who has a child on the first day of any assessment year (250) dinars
and an amount of (15) dinars is added to this allowance for every other child, provided
the total allowance amount does not exceed (300) dinars regardless of the number of children.
D - The allowance discussed in paragraph (B) above shall not apply to a married employee
in the event of his wife's death, or to a widower who has one child or more in the event of
his child or the youngest of his children completing the age of eighteen during any assessment year, and in
this case, the allowance discussed in paragraph (A) above shall be granted.
E - The allowance discussed in paragraph (C) above shall not apply to a married person who
has a child upon his child completing the age of eighteen during any assessment year, and in
this case, the allowance discussed in paragraph (B) above shall be granted; however, if he
has more than one child, then every child who completes the age of eighteen during any assessment
year shall not be eligible for the allowance of (15) dinars.
As for how you will come to know if someone is married, widowed, single, or the number
of children, we have prepared a special form for this purpose as previously provided to you
to be issued to each of your employees (in two copies) whose annual salaries
and allowances exceed (150) dinars, and to retrieve them after they have filled
all its columns with the required information. You may take its contents
into consideration when calculating the amount of legal allowance for each of them. And provide us
with a copy thereof so that we may conduct the necessary investigations upon them and apply legal penalties
against anyone who dares to provide false or incorrect information on this
form.
13
Iraq
Date - 12-8-943
Ministry of Finance
Number - D D / 13800
Income Tax Directorate and Monitoring of
General Banks - Baghdad
To :-
Honorable ⟦...⟧ Respectfully
Subject - Deduction of income tax from the salaries of employees
(with the opening of the Dal) for the estimated year 43 - 944
1 - In accordance with the provisions of Article Seventeen of the Income Tax Law No. (36) for the year
1939 and its amendment, we request that you deduct income tax from the following incomes
paid to your employees (with the opening of the Dal) starting from 1 April 1943 :-
a - Salaries.
b - Annual allocations.
c - Free housing allowances according to Ministry of Finance statement No. 10578
and dated 9-8-1939.
d - Gratuities.
e - Pension salaries.
f - Hospitality allowances according to Ministry of Finance statement No. 13076 and dated
8-9-1940.
g - Travel allowances according to Ministry of Finance statement No. 10577 and dated
9-8-1939.
h - Fixed car allowances according to Ministry of Finance statement No. 6163 and dated
24-4-1940.
i - Commission.
2 - The legal allowance to be granted to each of your employees (with the opening of the Dal) who
resides in Iraq is as follows :-
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The first installment - due for payment at the end of September 1943.
The second installment - due for payment at the end of February 1944.
The third installment - due for payment at the end of March 1944.
3 - The employer (with a kasra on the dal) shall be responsible to the financial authorities for all amounts
of the additional income tax he is assigned to deduct under the provisions of this statement, and he must deliver
the amount due to the financial authorities on the dates specified in Article Two above, regardless
of whether the person responsible has deducted the amount when the installment was due or
did not deduct it, and he may recover from the employee (with a fatha on the dal) the amounts he paid to
the financial authorities before deducting them from him.
4 - If the employer (with a kasra on the dal) delays in delivering the taxes due at the specified times
in Article Two above, the additional amounts provided for in Article (47) of
the Income Tax Law No. (36) of 1939 shall be collected from him in his capacity as the person assigned to deduct and transfer the tax
upon request.
5 - We request that checks be addressed in the name of the Central Treasury and sent to the Income Tax
and Bank Supervision Directorate to perform the accounting settlement in the records prepared for this purpose.
6 - If one of the employees (with a fatha on the dal) separates or his relationship is terminated, please immediately inform the Directorate
of Income Tax and Bank Supervision of the date of his separation and the amount of salaries and other
allowances and other cash payments paid to him since the beginning of the assessment year until
the date of separation, the amount of tax collected from him, and his last address after separation.
7 - If a new employee is hired by you, please inform the Income Tax and Bank Supervision
Directorate of the date of his employment and the amount of salaries and allowances designated for him monthly or annually,
stating the name of the place where he was working before his employment with you.
8 - Additional income tax shall be deducted from employees (with a fatha on the dal) on the incomes stated
in the paragraphs mentioned in Article One above that exceed (1500) dinars annually
at the following rates:-
l
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Statement
Iraq
Ministry of Finance
Directorate General of Revenues
Income Tax - Baghdad
Number - 10578
Date - 8-9-1939
Pursuant to the provisions of paragraph (b) of Article (2) of the Income Tax Law No. 36 of
1939, we have decided to calculate the free housing allowances enjoyed by employees
(with a fatha on the dal) at the following rates for income tax purposes, effective from April 1, 939.
1 - If the free housing occupied by employees is rented, the estimated rental
value by the competent department shall be taken as the basis for imposing the tax. But if
the mentioned house is occupied by several employees, the rental value shall be distributed among them
and the tax shall be imposed on them in proportion to their share of the value.
2 - If the employee (with a fatha on the dal) receives a lump sum allowance for free housing,
those allowances are fully subject to income tax.
3 - If the employee (with a fatha on the dal) occupies part of the building used as a center for the
company's business for their free residence, in this case, the tax must be collected from the salary
at the following rates:-
a - (8) percent if the allowances are for housing only.
b - (10) percent if the allowances include housing, electricity, and water.
c - (12) percent if the allowances are for furnished housing including water, electricity,
and cleaning.
4 - As for companies that have constructed several houses outside municipalities specifically for the housing of their employees,
the free housing allowances must be calculated at a percentage of (9%) annually
of the total of all constructed property - if it is built of baked brick, and (12% percent
annually if it is built of clay and (mud brick), and the tax is collected on the mentioned percentage.
If one of the buildings is occupied by more than one employee, the mentioned percentage
is distributed among them.
Signature
Minister of Finance
18
At a rate of 5 percent up to 1000 dinars..
And at a rate of 10 percent on what exceeds (1000) dinars up to two thousand dinars.
And at a rate of 15 percent on what exceeds two thousand dinars up to three thousand dinars
And at a rate of 20 percent on what exceeds three thousand dinars up to four thousand dinars.
And at a rate of 25 percent on what exceeds four thousand dinars up to five thousand dinars
And at a rate of 30 percent on what exceeds five thousand dinars up to six thousand dinars.
And at a rate of 35 percent on what exceeds six thousand dinars up to seven thousand dinars
And at a rate of 40 percent on what exceeds seven thousand dinars up to eight thousand dinars.
And at a rate of 45 percent on what exceeds that.
9- The legal exemptions granted when calculating income tax for married individuals and others
stipulated in Article Six of the Income Tax Law Amendment Law No. (67)
for the year 1943 must not be taken into consideration when calculating the additional income tax
meaning that the amount exempt from additional income tax amounting to (1500) dinars includes
the legal exemption as well.
Minister of Finance
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Official Statement
Iraq
No. - 10577
Ministry of Finance
Date - 9-8-1939
Directorate of General Revenues
Income Tax - Baghdad
Travel tickets or lump-sum cash allowances or actual expenses paid
to officials or employees who travel on leave, whether by virtue of
a contract, agreement, or otherwise, are considered additional income for them and are covered by the provisions of paragraph (b) of Article
(2) of Income Tax Law No. 36 of 1939.
Signature
Minister of Finance
20
Official Statement
Iraq | Number - 13076
Ministry of Finance | Date - 8-9-940
General Revenue Directorate
Income Tax - Baghdad
50% of the fixed hospitality allowances granted to officials or employees
shall be considered additional income for them and they are subject to the provisions of paragraph (b) of Article Two of the
Income Tax Law No. (36) of 1939.
Signature
Minister of Finance
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22
Official Statement
Iraq
Ministry of Finance
Directorate General of Revenue
Income Tax - Baghdad
Number - 6163
Date - 24 - 4 - 1940
50% of the monthly lump-sum car allowances granted to officials or
employees (mushkhadeen) in exchange for their travel expenses on official duties, whether they are under contract or otherwise,
is considered additional income for them and they are covered by the provisions of paragraph (b) of Article Two of the Income Tax Law
No. (36) of 1939.
Signature
Minister of Finance
Page 36
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3 - In the event of a change in the nominal salary received by the employee or in the
cost-of-living allowances currently granted to him, please inform us of that as soon as the change occurs,
and it makes no difference whether that sudden change is a decrease or an increase in both the nominal salary
or the cost-of-living allowances.
4 - In the event that the employee in your institutions receives a salary that does not match the salaries of government employees
shown in the table listed in the first paragraph of this circular, the following shall be observed: -
If the difference in the employee's salary is more or less than the employee's salary
by more than half the salary of the grade that follows the employee's grade or that is below it,
then the employee is considered to have the status of an employee of the higher or lower grade than his grade in terms of
cost-of-living allowances.
Accordingly, the allowances granted to an employee whose salary is 16 dinars are considered the same as
the allowances granted to an employee whose salary is 15 dinars, and the employee whose salary is 20 dinars
as the employee whose salary is 21 dinars, and so on ⟦...⟧
5 - In the event of a change in the personal status of the employee in terms of marriage, number
of children, and death, these changes shall have no effect on increasing or decreasing the cost-of-living
allowances if they occur after the first day of April of each fiscal year.
Accordingly, changes occurring after the first day of April of any fiscal year
shall be taken into consideration in the following fiscal year.
On behalf of the Minister of Finance
24
Salary | Single or Widower | Married without children or with one child, or Widower with one or two children | Married with more than one child, or Widower with more than two children
5 | 4/000 | 5/000 | 7/000
6 | 5/000 | 6/000 | 8/000
8 | 6/000 | 7/000 | 9/000
10 | 7/000 | 8/000 | 10/000
12 | 8/000 | 9/000 | 11/000
15 | 8/500 | 9/500 | 11/500
18 | 9/000 | 10/000 | 12/000
21 | 9/500 | 10/500 | 12/500
25 | 10/000 | 11/000 | 13/000
30 | 10/500 | 11/500 | 13/500
35 | 11/000 | 12/000 | 14/000
40-45 | 11/500 | 12/500 | 14/500
50 | 12/000 | 13/000 | 15/000
60 | 14/000 | 15/000 | 18/000
70-75 | 18/000 | 20/000 | 24/000
More than that | 24/000 | 24/000 | 24/000
2 - Please provide us "if you have not already done so" with a table according to the following model so that we can
determine the allowances to be exempted from income tax under the law
mentioned previously.
Name of Employee | Nominal Salary | Personal status of the employee regarding the explanation in the previous paragraph, whether married or single | Cost of living allowances currently granted to him
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Employee Name:
Employee Salary:
Job Title:
Classification according to the Cost of Living Allowance Law:
Department Name:
Allowances entitled to:
I certify the contents of this statement
Head of Department
(Disbursing Officer)
Note
Attention is drawn to the provisions of Article 7 of the Cost of Living Allowance Law
No. (16) of 1942 listed below:-
(The employee shall be deprived of the cost of living allowances if it is proven that he gave false
statements about his marriage or the number of his children, and all allowances he
received shall be recovered from him, in addition to the penalties imposed on him according to the laws in force).
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39
Iraq
Ministry of Finance
Directorate of Income Tax and Control of
Public Banks - Baghdad
Number - 2
Date - 1-4-1947
Statement
Based on the powers vested in us in paragraph (7) of Article (17) and Article (29)
of the Income Tax Law No. (36) of 1939 and based on Article (56) of the law
mentioned above, we have decided the following:
1 - Every individual regardless of their profession, companies, public bodies or
associations of any kind (except those who have already fulfilled their legal obligation) who pay to any
person salaries or daily wages exceeding (12) Dinars per month, or annual
allowances or free housing allowances or bonuses or pensions or hospitality
allowances or travel allowances or fixed car allowances or commissions, must send all
statements related to the amount of the above-mentioned income they hand over, stating the name of the person
to whom these incomes were paid, their surname, and their address to the income tax assessor located in their
jurisdiction within three months from the start of the assessment year regarding the employees
working for them; however, if they are employed after the mentioned period, they must
provide this information immediately to the mentioned authority.
2 - These employers shall be responsible towards the Directorate of Income
Tax and Control of Public Banks for all tax amounts they are required to deduct under
the issued instructions related to how tax is deducted from employees and they must
request from the mentioned Directorate a copy of these instructions and the forms for assessing
employees for the purpose of applying the exemptions that should be granted to the employee
and the rates according to which the tax should be calculated, the dates for sending them, and the penalties
imposed on the employer when they are not implemented.
Page 39
30
3 - Every person who receives from individuals, companies, bodies, or associations
any amount of the incomes mentioned above whose total exceeds (12) Dinars in
a month must inform the aforementioned authorities of the amount he receives, stating his name, address, and the names
and addresses of those paying him the amounts, within three months from the date of receiving the amounts.
4 - The provision of this information by the employee to the aforementioned
authorities does not remove the responsibility from the employer.
5 - Anyone who violates the provisions of this statement and does not provide the required information during the period
indicated above shall be punished according to Article (53) of the Income Tax Law No. (36) of 1939
with a fine of not less than (30) Dinars and not exceeding (150) Dinars, and in case of non-payment, with imprisonment
for a period of not less than two months and not exceeding nine months.
Minister of Finance
Page 40
Employers' report for the estimated year 194 - 194 .
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8
Names and addresses of persons and employees, including directors and authorized managers (No need to include names of persons whose salaries and allowances do not exceed 150 Dinars per year unless they are known to have other income and unless they are married women) | Type of employment | Place of residence ⟦stamp⟧ | Amount of salaries and other allowances of the nature of salary to be paid during the year ending March 31, 194 | Cost of living allowances | Amount of fixed allowances expected to be paid during the year ending March 31, 194 for free housing (If no cash allowances are paid, the estimated rental value for free housing must be shown under column (7) of this form) | Type and amount of wages, commission, bonuses, and allowances (including the estimated annual rental value for free housing) to be paid during the year ending 31/3/194 | Remarks
The date of the employee's appointment (if recent), the date of his separation (if any), and his address after separation
| | | Fils | Dinar | Fils | Dinar | Fils | Dinar | |
Date :: 194
I declare that this report, to the best of my knowledge and belief, is complete .:
Signature of the employer ::
Ordinary name of the establishment ::
Page 42
Form No. D. D/4 A
Income Tax Report
Pertaining to employees and workers
Information concerning income, wife, and children for
The assessment year 194/4 ending on 31-3-194
1 - Name of the employee or worker:
2 - Job title:
3 - Place of residence (House number, neighborhood, or town):
4 - Name of the government department or address of the commercial business:
5 - Are you married?:
6 - State the date of your marriage?:
7 - Is she still living?:
8 - Full name of your wife?:
9 - State the date of her divorce or separation (if any):
10 - If she is deceased, state the date of death?:
11 - State the following information regarding your children, male and female, who have not completed (18) years of age as of 31-3-94
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)
12 - State the details of the taxable income belonging to you and your wife as follows:-
Fils | Dinar
A - Income arising from employment, service, or pensions. (The amount expected to be received during the year ending 31-3-94)
B - Income arising from other sources, specifying the type of source to be assessed for the assessment year 194/4. (For example: interest, mortgages, and trade in 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 Article (54) of the Income Tax Law listed on the back of the page.
2 - This form, after being filled out, must reach the Directorate of Income Tax and Public Banks Supervision within 21 days from the date of its receipt. It may be returned by the employee or worker directly during the aforementioned period.
Page 43
Crimes and Additional Penalties
Article - 54 of the Income Tax Law
1 - After the crime is proven 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 not exceeding one year, or both penalties:
A - Every person who knowingly provides false data or information or hides any information that he is duty-bound to state, either with the aim of
obtaining a reduction, deduction, discount, or refund of tax amounts imposed on him or on others, or commits
the same acts in any report, account, or statement regarding the tax.
B - Every person who aids, abets, assists, induces, encourages, or entices another person to prepare or submit
a false report or statement among the reports and statements required under this law, or keeps or prepares false
or incomplete accounts or statements for any income for which tax was supposed to 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 hidden regarding it.
3 - Anyone who uses fraud or deceit 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 not exceeding two years.
Page 44
Corporate Affairs ⟦illegible⟧
Deduction schedule for employees (Mus-takh-dam) for income tax for the year ending March 31, 194
10 | 9 | 8 | 7 | 6 | 5 | 4 | 3 | 2 | 1
Name of Employee | Place of residence, house number, quarter and town | Type of employment | Salary (monthly salary, annual total) | Other allowances subject to direct deduction (type of allowances, monthly allowances, annual total) | Total of annual salaries and allowances according to columns 4 and 5 | Legal allowance | Net taxable amount | Tax to be deducted | Remarks
Dinars Fils | Dinars Fils | Dinars Fils | Dinars Fils | Dinars Fils | Dinars Fils | Dinars Fils
Tax previously paid Fils Dinars Total
First installment according to receipt number ⟦line⟧ dated ⟦line⟧ Fils Dinars
Second installment according to receipt number ⟦line⟧ dated ⟦line⟧
Third installment according to receipt number ⟦line⟧ dated ⟦line⟧
Certificate to be signed by the employer (Mus-takh-dim)
I certify that the schedule recorded above includes a complete and true statement regarding the various salaries and allowances subject to direct deduction paid to all employees of my business branches in Iraq during the year ending 3/31/194
Signature ⟦line⟧
Position ⟦line⟧
Date ⟦line⟧
Page 49
Laura Kadoorie Private School for Girls
Intermediate and Primary
Number: 2452
Date: 6 / 2 / 1950
Subject :: Employee Salary
Directorate of Masouda Yousef Shemtob School
Your letter No. 280 dated 24 / 1 / 1950
The total amount received by Mr. Shamoon Battat was 98
dinars from the first of April 1949 until September 1949
Director
A copy to -
The Directorate of Income Tax and General Banks Supervision
Page 50
Iraq
Ministry of Finance
Directorate of Income Tax and General Bank Supervision
Baghdad
Number / 6849
Date / 6/2/950
Section / Institutions
Principal of Masouda Yousef Shemtob School
⟦As quickly as possible⟧
Reference to the letter of the Laurie Khadoori Private School for Girls No. 2454 dated 2/6/1950.
Addressed to you and a copy of it to us.
Please confirm to us the addition of the amount of 98/- Dinars to the salary of Mr. Shamoon Battat from you
for the 49 / 50 fiscal year and deduct the tax on it and inform us of that at the earliest opportunity.
⟦illegible⟧
Director of Income Tax and General Bank Supervision
Maurice/Y