Tax Documents, Mus’ūdah Yousef Shemtob and Masooda Saliman Schools
View interactive document pageThis archival materials mainly contains school taxation matters: a letter from the Mus’ūdah Yousef Shemtob School to the Office of Income Tax reporting the amount of taxes that were taken from the school’s employees; receipts, tax reports, and an official form for income tax report for year 1951; a letter from Iraqi Ministry of Finance regarding instructions for taxation; correspondence between Jewish community schools regarding employee salaries; document from the Tax Directorate to a company regarding their income, inflation, and employee's status; official documents from the Iraqi Ministry of Finance titled: Employees Income Tax General Instructions Manual with comprehensive governmental instructions on taxation rules, laws, and punishments.
Masouda Yousif Shamtoob School Baghdad Telephone Number 5337 Number: 200 Date: 2/27/950 Subject: Management of Manshi Saleh School for Boys The total amount received by the teacher Albert Eliyahu Mazeed in salaries and summer session lecture fees from April 949 until the date of his transfer to your school is 78.840 seventy-eight dinars and eight hundred and forty fils. Please be kindly informed with ⟦Sh. M. Z.⟧ The Director
Masooda Yousef Shamtoob School Baghdad Telephone Number 5337 Number: 299 Date: 27 / 2 / 950 Subject: ⟦line⟧ Directorate of Nour-El School The total amount received by the teacher Kerjiya Raphael from April 949 until the date of her transfer to your school in salaries and summer course lecture fees is 72.480, seventy-two dinars and four hundred and eighty fils Please kindly take note ⟦signature⟧ The Director
Masooda Yosef Shemtob School Baghdad Telephone Number 5337 No.: 298 Date: 27 / 2 / 950 Subject: Directorate of Meir Twig School The total amount received by the teacher Nouriya Lawi in salaries and lecture fees for the summer course from April 949 until the date of her transfer to your school is 77.760 Seventy-seven dinars and seven hundred and sixty fils Please be kindly informed ⟦illegible⟧ The Director
Masouda Yousif Shamtoob School Baghdad Telephone number 5337 Number 296 Date 7 Jumada al-Thani 1369 AH 27 March 1950 Subject ⟦line⟧ Directorate of Income Tax and General Banks Supervision Your letter number 6849 dated 6 / 2 / 950 We have added to the salaries of Mr. Shamoon Batat for this year an amount of 98 ninety-eight dinars which he received from the Laura Kadoorie School and income tax will be deducted from him for that if his salaries exceed the legal allowance. Please be kindly informed. ⟦illegible⟧ The Director
Iraq Ministry of Finance Directorate of Income Tax and General Banks Supervision Baghdad Employee Deduction Department Date / 1/14/1950 Number / 9971 To :- The Honorable Masouda Yousif Shamtoub School Subject: Sending income tax deduction schedules for employees for the year 1949/1950 We are sending you herewith (2) copies of the income tax deduction schedules for employees and we request that you kindly fill them with details of salaries, other allowances, and commissions paid by you to your employees during the year ending on 3/31/1950 with a statement of the details of income tax deductions and the amounts transferred to this department. We request that you give this matter extra attention and return the schedules as soon as possible after filling them with all the required details in all their fields. We also request that you state separately the details of all allowances paid to each of your employees from which tax was deducted directly. We also request that you state the names of employees who left the service of your establishment, the date of their separation, the amount of salaries and all other cash payments paid to each of them, and the amount of tax deducted from them (if any) and their current addresses if possible as soon as possible. Director of Income Tax and General Banks Supervision ⟦Baghdad⟧
Deduction table for employees concerning income tax for the year ending March 31, 1950 1 Name of Employee | 2 Place of residence House No., District, and Town | 3 Type of employment | 4 Salary (Monthly: Dinars Fils / Annual Total: Dinars Fils) | 5 Other allowances subject to direct deduction (Type of allowances / Monthly allowances: Dinars Fils / Annual Total: Dinars Fils) | 6 Total annual allowances and salaries according to columns 4 and 5 (Dinars Fils) | 7 Legal allowance (Dinars Fils) | 8 Net taxable amount (Dinars Fils) | 9 Tax to be deducted (Dinars Fils) | 10 Remarks Shaul Haddad | Alwiyah 5/8/4 | Manager | 19 - / 228 - | Summer session allowances / 3 - / 61 092 | 289 092 | 250 - | 39 092 | 2 346 | Tax previously paid First Installment: per receipt number ⟦line⟧ and dated ⟦line⟧ (Fils - Dinars -) Tax previously paid Second Installment: per receipt number ⟦line⟧ and dated ⟦line⟧ (Fils - Dinars -) Tax previously paid Third Installment: per receipt number 54 and dated 2/28/1950 (Fils 346 Dinars 2) Total: Fils 346 Dinars 2 Only: Two Dinars and three hundred forty-six Fils Certificate to be signed by the employer I certify that the table recorded above contains a complete and true statement regarding the various salaries and allowances subject to direct deduction paid to all employees of my local branches in Iraq during the year ending 3/31/194 Signature: ⟦signature⟧ Position: Manager Date: 3 / 12 / 1950 Masouda Yousif Shemtob School
Masouda Yousif Shemtob School Baghdad Telephone Number: 5337 No.: 212 Date: 18/6/950 Subject: Income Tax Directorate and Public Banks Supervision Mr. Shamoun Eliyahu Battat worked in this school as a teacher of religious lessons starting from October 1, 949 then was dismissed on March 6, 950 and was receiving a monthly salary of 15 fifteen dinars and was not subject to income tax because his annual income did not exceed the legal allowance ⟦signature⟧ The Director
Masouda Yousif Shemtob School Baghdad Telephone Number 5337 Number: 211 Date: 28 Shaban 1369 and 15 / 6 / 1950 Subject: Directorate of Income Tax and General Banks Supervision Ms. Regina Ishaq, the teacher at this school and wife of Mr. Raji Salman, an employee in the Railway Directorate, has resigned from this school as of April 25, 950, and we paid her an amount of 8.325, only eight dinars and three hundred twenty-five fils Please be informed ⟦signature⟧ The Director A copy to the Presidency of Railway Accounts, West Baghdad
Masouda Yousif Shamtoob School Baghdad Telephone Number 5337 Number: 212 Date: 2 / 6 / 1951 Subject: Income Tax Assessor of Hilla District Mr. Munshi Hadhouri is one of the teachers at this school and receives a monthly salary of eight Dinars, to which is added an amount of five Dinars and a quarter as high cost of living allowances Based on his request, we have provided him with this statement ⟦illegible⟧ The Principal
Masouda Yousif Shamtoob School Baghdad Telephone number 5337 Number: 208 Date: 7 / 7 / 1950 Subject: General Directorate of Income Tax Mr. Leon Khadduri Yashua is one of the teachers of this school and receives a monthly salary of ten Dinars to which is added cost of living allowances of 5.450 five and a quarter Dinars per month and based on his request we have provided him with this report ⟦Shamtoob⟧ The Director
Iraq Ministry of Finance Income Tax Directorate and General Banks Control Number/: Date/: Employees Deduction Department To :- Subject - Employees report for the estimated year 194 / 94 We enclose herewith ( ) copies of Form No. I.T/6 and kindly request organizing it (in two copies) with the names of your employees and details of salaries and allowances expected to be paid to them during the estimated year 194 / 194. As for the employees who joined your workplace recently, we request that you include in the notes column of the aforementioned form the date of their joining your workplace, stating the name of the place where that employee was working before joining your workplace. We also enclose herewith ( ) copies of the supplement to Form No. I.T/4 A so please have them filled out by each of your employees with all the required details in its fields and return them to us in one copy. Please give this matter extra attention and return the forms discussed above as soon as possible. Director of Income Tax and General Banks Control ⟦Shamash⟧ ⟦...⟧ ⟦Circular Stamp⟧
Government Press 684-49 Employees' Report for the Estimated Year 1950 - 1951 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 annually unless it is known they have another income and unless they are married women) | Type of employment | Place of residence | Amount of salaries and other allowances of the nature of salaries to be paid during the year ending March 31, 194 | Fils Dinar | Cost of living allowances | Fils Dinar | Amount of fixed allowances expected to be paid during the year ending March 31, 194 for free housing (and when no cash allowances are paid, the estimated rental value for free housing must be shown under column (7) of this form | Fils Dinar | Type and amount of wages, commission, tips, and allowances (including the estimated annual rental value for free housing) to be paid during the year ending 31 / 3 / 194 | Remarks | Date of appointment of employee (if recent) and date of separation (if any) and address after separation Shaul Yaqub Sadar | Masuda Yosef Shemtob Girls School | | 228 | ⟦750⟧ ⟦108⟧ | | | Date: 4 / 7 / 195 I declare that this report, to the best of my knowledge and belief, is complete. Signature of the employer: ⟦Shaul Yaqub⟧ Name of the usual establishment: Masuda Yosef Shemtob School
Form No. D. D. / 4 A Special for employees and laborers Income Tax Report Supplement Information regarding income, wife, and children for The 50 / 951 assessment year ending on 31 - 3 - 951 1 - Name of the employee or laborer :-: Shaoul Yaqub Jiddar 2 - Job title ⟦line⟧: Director of Masuda Yousif Shemtob School 3 - Place of residence (House number, quarter, or town) ⟦line⟧: Baghdad, Abu Nuwas Street 77 4 - Name of government department or commercial address ⟦line⟧: Masuda Yousif Shemtob School 5 - Are you married? ⟦line⟧: Yes 6 - State the date of your marriage? ⟦line⟧: 1944 7 - Is she alive? ⟦line⟧: Yes 8 - Your wife's full name? ⟦line⟧: Esther Houri Shaoul 9 - State the date of her divorce or separation (if any)? ⟦line⟧: 10 - If she is deceased, state the date of death? ⟦line⟧: 11 - Provide the following information regarding your children, male and female, who have not completed (18) years of age on 31 - 3 - 1951: 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) Fifi daughter of Shaoul | 15 | 8 | 1945 | - 12 - State the details of the taxable income belonging to you and your wife as follows :- A - Income arising from employment, labor, or pensions. (Amount expected to be received during the year ending 31 - 3 - 1951). Fils: - , Dinar: 228 B - Income arising from other sources with a statement of the type of source to be assessed for the 50 / 1951 assessment year. (For example, interest, mortgages, and trade in immovable property). I acknowledge that the information provided above contains a complete and true statement. Signature ⟦Shaoul Jiddar⟧ Note :- 1 - We draw your attention to the provisions of Article (54) of the Income Tax Law listed on the back of the sheet. 2 - This form must reach the Income Tax Directorate and General Exchange Control after being filled out within 21 days from the date of its receipt.
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 by both penalties:- A - Any person who knowingly provides false data or information or hides any information that they are obligated to state, either for the purpose of obtaining a reduction, deduction, discount, or refund of tax amounts 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, induces, or entices another person to prepare or provide 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 must be paid under this law. 2 - The financial authorities must increase the tax from two to three times the income for which false reports and statements were submitted and information was hidden. 3 - Anyone who uses fraud or deception to evade paying 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. ⟦illegible⟧ Director of Income Tax and General Bank Supervision
⟦No. (11) for the year 1949⟧ School Income Tax Deduction Table for Employees for the fiscal year 194 / 194 ⟦line⟧ ⟦... Press⟧ Guidance Notes 1 - It is preferable to use a separate schedule for each of the branches established in Iraq, and it is possible to obtain copies additional ones of this schedule - free of charge - when visiting this department. 2 - The details included in this schedule should be completely clear, and in the case where one of the employees has received during the year to which the schedule pertains different salary amounts, this must be detailed sufficiently, mentioning the number of months and the salary amounts received during them, as in the following example: 1 | 4 | 10 | Ranks | User Name | Monthly Salary | Annual Total | Remarks | Fils | Dinar | Fils | Dinar | Zaid | | 3 | | 120 | | 40 | | 320 | | | | | | 440 | The same rule follows regarding the details listed under the fifth column relating to the various allowances subject to direct deduction. 3 - The annual total shown under columns (4) and (5) of this schedule must clearly show the details of salaries paid to the employee - with a fatha on the dal - during the twelve months, if the employee has served for this entire period. But if the period of service is less than the mentioned period, then in this case sufficient details must be provided about the months completing the year. The start and end dates of employment must be accurately shown under column (10), and the branches of new and terminating services must also be clarified under the same column. 4 - The details required in the previous paragraph regarding new and terminating services must be stated in the schedule even in the case of the employee (with a fatha on the dal) joining or leaving not completing the period that makes them subject to tax. 5 - In the case of paying salaries and allowances to any employee in a foreign currency, the equivalent in Iraqi currency calculated at the current rate on the date of payment should be shown in the schedule. Important note: This schedule must be completed and returned as quickly as possible.
Deduction table for employees regarding income tax for the year ending on March 31, 194 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 Employee Name | Place of residence (House number, Quarter, and Town) | Type of employment | Salary (Monthly salary: Fils Dinar | Annual total: Fils Dinar) | Other allowances subject to direct deduction (Type of allowances | Monthly allowances: Fils Dinar | Annual total: Fils Dinar) | Total annual salaries and allowances according to columns 4 and 5 (Fils Dinar) | Statutory allowance | Net taxable amount (Fils Dinar) | Tax to be deducted (Fils Dinar) | Remarks Tax previously paid: First installment according to receipt number: ⟦line⟧ Dated: ⟦line⟧ Second installment according to receipt number: ⟦line⟧ Dated: ⟦line⟧ Third installment according to receipt number: ⟦line⟧ Dated: ⟦line⟧ Total: Certificate to be signed by the employer I certify that the table recorded above includes a complete and true statement regarding the various salaries and allowances subject to direct deduction paid to all employees of my branches in Iraq during the year ending on 3/31/194 Signature ⟦line⟧ Position ⟦line⟧ Date ⟦line⟧