Archival unit 1
The "HANDGRIP" Brand TRADE MARK HAND GRIP BRAND REGISTERED MADE IN ENGLAND.: Last No.: File No.: Special Remarks: From: Name: Address: Town: To: Date: 19
IJA 2810
Tax Documents, Mus’ūdah Yousef Shemtob and Masooda Saliman Schools
View interactive document pageDescription
This 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.
AI English Translation, Pages 1-25
Archival unit 2
Form No. D. D / 4 A Special for officials and employees Income Tax Report Supplement Information regarding income, wife, and children for The assessment year 951/50 ending on 31 - 3 - 951 1 - Name of the official or employee :-: 2 - Job title: 3 - Place of residence (house number, neighborhood, or town): 4 - Name of the government department or business address: 5 - Are you married?: 6 - State the date of your marriage?: 7 - Is she alive?: 8 - Your wife's full name?: 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 had not completed (18) years of age on 31 - 3 - 1951 Full name of the child | Date of birth (Day / Month / 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 :- A - Income resulting from the job, employment, or pension salaries. (The amount expected to be received during the year ending on 31 - 3 - 1951). B - Income resulting from other sources, stating the type of source to be assessed for the assessment year 50 / 1951. (For example, interests, mortgages, and trade in immovable property). Fils | Dinar ⟦line⟧ | ⟦line⟧ 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 General Bank Supervision within 21 days from the date of its receipt.
Archival unit 3
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
Archival unit 4
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
Archival unit 5
Volume Number: 6 Sequence Number: 45 State Funds Collection Receipt: 324 Department Name: ⟦illegible⟧ Fils | Dinar | Type of Fees | Year to which the fees belong | Installment 800 | 2 | Burial fee for the deceased ⟦illegible⟧ | | I have received from ⟦illegible⟧ The amount written above, which is two dinars and eight hundred fils On the date 19/7/49 Signature of the collector ⟦signature⟧ Job Title ⟦illegible⟧ Accounting
Archival unit 6
Masouda Youssef Shatoub School Baghdad Telephone Number 5337 Number: 24 Date: 5 / 5 / 947 Subject: Lecture Fees Directorate of Income Tax and Supervision of Public Banks The total amount we paid to Mr. Mahmoud Sami, the teacher at the Primary Teachers' House, in lecture fees reached 4.400 four dinars and four hundred fils, during the current academic year up to 21 / 2 / 947. There are no lecturers in our school other than the aforementioned. Please be informed. ⟦signature⟧ Acting Director A copy to: - Directorate of the Primary Teachers' House for information
Archival unit 7
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
Archival unit 8
Iraqi Government Department: Income Tax Directorate - Public Banks Supervision Section: Number: ⟦line⟧ Date: 7 / 1926 First Confirmation To ⟦...⟧ Masouda Youssef Shatoub, Respectfully ⟦line⟧ Babylon ⟦...⟧ Subject: ⟦line⟧ Please respond to our letter numbered 2729 and dated 25 / 10 / 928 Regarding the return of schedules and forms As soon as possible Signature: ⟦illegible⟧ Position: ⟦line⟧ Director of Income Tax and Supervision of B⟦...⟧ 4 / 4 22 ⟦illegible⟧
Archival unit 9
Ministry of Finance Directorate of Income Tax and Supervision of Public Banks Baghdad Section / Direct Deduction Number /: 13560 Date /: 18 / 6 / 1949 To <del>⟦illegible⟧</del> ⟦line⟧ Mr. ⟦line⟧ Respected Subject / Reduction of Cost of Living Allowance Rates Further to our circular No. 18104 dated 28 / 10 / 948 (1) Based on what was stated in the Cost of Living Allowance Regulation No. 17 of / 949 and No. 25 of 949 and based on the authority vested in us under the Ministry of Finance statement No. (9) dated 23 / 5 / 948, the rates of cost of living allowances granted to employees of non-governmental bodies and institutions are reduced from the rates specified in our circular referred to above to the rates listed below effective from 1 / 4 / 949, provided that what exceeds these rates shall be subject to income tax. We request you to inform us of your receipt of this circular and your confirmation of working according to its provisions. Salary | Single or widower with no children | Married with no children or married with one child or widower with two children | Married with more than one child or widower with more than two children 5 | 5 / 000 | 7 / 500 | 8 / 000 6 | 6 / 000 | 7 / 500 | 9 / 000 8 | 7 / 500 | 8 / 500 | 11 / 000 10 | 8 / 500 | 10 / 000 | 12 / 000 12 | 9 / 000 | 11 / 000 | 13 / 000 15 | 8 / 750 | 9 / 750 | 11 / 750 18 | 9 / 000 | 10 / 000 | 12 / 000 21 | 9 / 250 | 10 / 250 | 12 / 250 25 | 9 / 250 | 10 / 250 | 12 / 250 30 | 8 / 000 | 9 / 000 | 11 / 000 35 | 8 / 000 | 9 / 000 | 11 / 000 40 | 7 / 000 | 8 / 000 | 10 / 000 45 - 50 | 7 / 000 | 8 / 000 | 10 / 000 55 - 60 | 8 / 000 | 9 / 000 | 12 / 000 70 - 75 | 10 / 000 | 12 / 000 | 14 / 000 More than that | 10 / 000 | 12 / 000 | 14 / 000 (2) What applies to married persons in non-governmental institutions shall apply to married officials and employees in governmental institutions after ensuring that the additional allowances were granted for the purpose of addressing cost of living allowances according to paragraph (b) of Article Eight of the Cost of Living Law No. (9) of 1948. Director of Income Tax and General Bank Supervision
Archival unit 10
M.123-a Iraqi State Railways IRAQI STATE RAILWAYS ISR-327-8-7-49-20,000. ⟦stamp⟧ Baghdad ⟦line⟧ 136 ⟦line⟧ Baghdad ⟦line⟧ 19 ⟦line⟧ 16 January 1950 Number - Salaries / 26 / 71 ⟦line⟧ 574 Laura Kadoorie Primary School - Battaween Baghdad Subject - Salaries of the teacher Regina Raji. Please inform us and the Income Tax Directorate of the total amount received and expected to be received by the aforementioned person in salaries and allowances (excluding high cost of living allowances) from the date of her joining your school until 31 / 3 / 950. For Chief Accountant A copy to:- Income Tax Directorate and General Banks Supervision - Further to our letter numbered Salaries / 26 / 71 and dated 4 / 1 / 950. We have been informed by the administration of Laura Kadoorie School for Girls in its letter numbered 2411 and dated 6 / 1 / 950 that the teacher Regina Raji has received an amount of sixty Dinars from 1 / 4 / 49 until 30 / 9 / 949, which is the date of her departure from the mentioned school. Administration of Laura Kadoorie Private School for Girls - For information. AD /
Archival unit 11
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
Archival unit 12
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
Archival unit 13
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⟧
Archival unit 14
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⟧
Archival unit 15
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⟧
Archival unit 16
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⟧
Archival unit 17
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⟧
Archival unit 18
Iraq Ministry of Finance General Instructions for Employees' Income Tax Government Press - Baghdad 1948
Archival unit 19
Iraq Ministry of Finance General Instructions for Employee Income Tax ⟦line⟧ Government Press — Baghdad 1948
Archival unit 20
Iraq Ministry of Finance Directorate of Income Tax and Supervision of General Banks Baghdad (Audit Division) Number 12540 Date 10/7/947 General Instructions Subject - General instructions on how to organize the employees' report No. 6 with Income Tax Annex No. 4 and income tax deduction tables for employees of all companies and non-official institutions including private schools, associations, and clubs in Iraq. ⟦line⟧ This Ministry has decided to establish general instructions in order to know how to organize the employees' report with the form annexes and the employees' income tax tables. Please review them and apply the articles contained therein. These are the instructions to be followed:- Item One ⟦line⟧ How to organize the employees' report with Income Tax Annexes No. /4:- 1 - The competent division at the Directorate of Income Tax and Supervision of General Banks distributes a sufficient number of Employees' Report No. /6 with Income Tax Annexes No. /4 to all companies, non-official institutions, and commercial shops registered with it at the beginning of each fiscal year for the purpose of those private institutions performing their role in organizing and filling them with the names of employees and their full addresses, stating the salaries and types of allowances that each employee is expected to receive during that year in the columns designated for that in the aforementioned report, as well as stating whether the employee has been separated, stating the date of his separation and his new place of work, and if the employee has joined the company or shop during that year, stating his previous place of work, provided that the responsible manager signs the report in question and it is returned to the department within a period not exceeding (14) days from the date of its receipt with the annexes.
Archival unit 21
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.
Archival unit 22
2 - The distribution of the supplements I.T. No. / 4 referred to in paragraph (1) above shall be to employees whose annual salaries and allowances exceed (150) dinars, and there is no need to distribute them to those employees whose annual salaries and allowances are less than the mentioned amount. 3 - All columns of form I.T. No. / 4 shall be filled out by the employee himself, and his attention is drawn to the provisions of Article (54) of the Income Tax Law listed on the back of the mentioned form. After completing its filling, he signs it, and then all the mentioned forms are collected and attached to the employees' report referred to in paragraph (1) above after completing its filling according to the required details and its signing by the responsible manager, and they are all returned to the Directorate of Income Tax and General Bank Supervision within fourteen (14) days from the date of your receipt of those forms. We draw your attention to the provisions of Article (53) of the Income Tax Law written at the bottom of the first page of the employees' report under discussion. Half of the legal allowances granted to employees according to the provisions of Article Six of the Amended Income Tax Law No. (67) of 1943. Item Two ⟦line⟧ 1 - The legal allowance for a single person or a widower on the first day of any assessment year is granted (150) dinars. 2 - The legal allowance for a married person who has no child or a widower who has a child or more on the first day of any assessment year is granted (200) dinars. 3 - The allowance for a married person who has a child on the first day of any assessment year is granted (250) dinars, and an amount of (15) dinars is added for each additional child, provided that the amount of the allowance does not exceed (300) dinars, regardless of the number of children. 4 - The allowance discussed in paragraph (2) above does not apply to the employee who is married in the event of his wife's death, or the widower who has a child or more in the event of his child or youngest child completing the age of eighteen (18) during any assessment year, and in this
Archival unit 23
7 due to the financial authorities at the times specified in paragraph (6) mentioned above, regardless of whether that company, commercial establishment, or institution has deducted the tax from its employees or has not deducted it, and it has the right to recover from its employees the taxes due from them which it paid to the financial authorities at the scheduled times. And according to the provisions of the Ministry of Finance statement No. 2 dated 2-4-947. 8 - If the employer fails to deliver the taxes due from his employees at the times specified in paragraph (6) above, there shall be collected from him (i.e., from the company or the shop commercial or institution) the additional amounts stipulated in Article (47) of the Law Income Tax No. (36) of 1939 in his capacity as the person responsible for deducting the tax due on his employees and transferring it to the Directorate of Income Tax and Supervision of Public Banks or the treasury directors in the provinces upon request. 9 - If one of the employees separates or his relationship with you is severed, please inform the Directorate of Tax Income and Supervision of Public Banks immediately of the date of his separation and the amount of salaries and allowances and other cash payments paid to him since the beginning of the fiscal year until the date of his separation and the amount of tax deducted from him and his last address after separating from you. 10 - If a new employee is employed by you, please inform the Directorate of the date of his employment and the amount of salaries and all other allowances assigned to him monthly or annually, stating the name of the place where he was working before joining you and organizing an Annex D. No. / 4 and sending it to the aforementioned Directorate so that it can inform you of the legal allowance that that employee deserves. Section Four ⟦line⟧ « How to organize the income tax deduction schedules for employees » ⟦line⟧ 1 - The Directorate of Income Tax and Supervision of Public Banks distributes sufficient copies of the schedules deduction of employees' income tax at the end of each fiscal year to all companies and institutions
Archival unit 24
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
Archival unit 25
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.