AI English Translation, Pages 26-50
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.
5
At a rate of 25% percent up to 5000 Dinars.
At a rate of 30% percent up to 6000 Dinars.
At a rate of 35% percent up to 7000 Dinars.
At a rate of 40% percent up to 8000 Dinars.
At a rate of 45% percent for what exceeds 8000 Dinars and above.
4 - The legal allowances granted when calculating the income tax mentioned
in the paragraphs of the second item above of these instructions are included within the amount of 1500 Dinars
allowed to be deducted when calculating the additional income tax, meaning that the amount exempted from
the additional income tax, amounting to 1500 Dinars, is the legal allowance.
5 - Article eleven (11) of the law stipulated that the income of a married woman
be merged with the husband's income and the tax is assessed on it in the husband's name, and likewise the income of
children who have not reached the age of eighteen is merged into their father's income and the tax is assessed
on the children's income in the name of their father or mother in the event of their father's death, and based on
what was stated in the mentioned article, please implement the following instructions:
A - The salary of a female teacher, employee, or worker in one of the institutions or
private companies married to an employee or worker in one of the commercial shops
or companies is merged with her husband's salary and the tax due on them together is collected
by the institution or department in which the husband is located, as the Directorate of
Income Tax and Supervision of Public Banks informs that institution or department
to which the husband belongs of merging their salaries together in order to secure the rights of the treasury,
provided that the husband in such a case is granted one legal allowance during
any assessment year to be deducted from the total of their incomes.
B - If the date of the marriage contract occurs after the first day of April of any assessment
year, the legal allowance of (150) Dinars is granted to the husband and his ruling shall be
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:-
9
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.
10
Monthly Salary in Dinars | Single or Widower | Married without children or with one child and Widower with two children under eighteen | Married with more than one child or Widower with more than two children under eighteen
5/- | 4/- | 5/- | 7/-
6/- | 5/- | 6/- | 8/-
8/- | 6/- | 7/- | 9/-
10/- | 7/- | 8/- | 10/-
12/- | 8/- | 9/- | 11/-
15/- | 8/500 | 9/500 | 11/500
18/- | 9/- | 10/- | 12/-
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 - If the salary of an employee in non-official institutions is exactly in the middle between
two of the government salary grades mentioned above or above the middle,
that salary shall be classified in the higher of the two mentioned grades. If the
salary of an employee in non-official institutions is below the middle between two
government salary grades, that salary shall be classified in the lower grade according to
Statement No. 7055 dated 16-5-1944.
15
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
11
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
14
3 - Tax shall be deducted from employees at the following rates according to the provisions of Article
thirteen of the law:-
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.
At a rate of 12 percent on what exceeds (500) Dinars up to (1200) Dinars.
At a rate of 15 percent on what exceeds (1200) Dinars.
And that is after granting the allowances stipulated in paragraph two above.
4 - The tax deducted from employees must be transferred to the Directorate of
Income Tax and Public Banks Supervision in Baghdad or the Treasury Managers in the provinces by sending
a check to the bank, and the checks should be addressed in the name of the Treasury Manager, and the Directorate of Income
Tax and Public Banks Supervision should be informed of that, and it should be paid on the following dates:-
The first installment is due for payment at the end of September / 1943.
The second installment is due for payment at the end of February / 1944.
The third installment is due for payment at the end of March / 1944.
5 - The employer shall be responsible towards the financial authorities for all amounts of
tax he is assigned to deduct under the provisions of these instructions, and he must deliver the amount
due to the financial authorities on the dates specified in paragraph (4) above, regardless
of whether the responsible person had deducted the amount when the installment was due or had not
deducted it. He has the right to recover from the employee the amounts he paid to the financial
authorities before deducting them from the employee.
6 - If the employer delays in delivering the due taxes on the dates
specified in paragraph (4) above, they shall be collected from him with the addition stipulated in
the first paragraph of Article (47) of the Income Tax Law in his capacity as the person assigned to deduct
the tax and transfer it upon request.
Iraq
Ministry of Finance
Directorate of Income Tax and Supervision of
Public Banks - Baghdad
Date - 12 - 8 - 943
Number - IT / 13800
To :-
The Honorable ⟦line⟧
Subject - Deduction of income tax from the salaries of employees
(with fatha on the dal) for the assessment year 43 - 944
⟦line⟧
1 - Pursuant to the provisions of Article Seventeen of the Income Tax Law No. (36) of
1939 and its amendment, we request that you deduct income tax from the following incomes
paid to your employees (with fatha on the dal) starting from 1 April 1943 :-
a - Salaries.
b - Annual allocations.
c - Free housing allowances according to the Ministry of Finance statement No. 10578
dated 9-8-1939.
d - Gratuities.
e - Pension salaries.
f - Hospitality allowances according to the Ministry of Finance statement No. 13076 dated
8-9-1940.
g - Travel allowances according to the Ministry of Finance statement No. 10577 dated
9-8-1939.
h - Fixed car allowances according to the Ministry of Finance statement No. 6163 dated
24-4-1940.
i - Commission.
2 - The legal allowance to be granted to each of your employees (with fatha on the dal) who
resides in Iraq is as follows :-
A - For a single person or a widower 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 or more children 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 that
the allowance amount does not exceed (300) dinars regardless of the number of children.
D - The allowance discussed in paragraph (B) above does not apply to a married employee
in the event of his wife's death, or to a widower who has one or more children in the event of
his child or youngest child completing the age of eighteen during any assessment year, and in
this case, the allowance discussed in paragraph (A) above is granted.
E - The allowance discussed in paragraph (C) above does 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 is 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 entitled to the allowance of (15) dinars.
As for how you can identify the married, widowed, or single person, or the number of
children, we have prepared a special form for this purpose as we 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 filling
all its columns with the required information. You may take its contents
into consideration when calculating the amount of the legal allowance for each of them. And provide us
with a copy of it so that we may conduct the necessary investigations on it and apply the legal provisions
against anyone who dares to provide false or misleading information on this
form.
17
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 shall be responsible to the financial authorities for all amounts
of the surtax that he is required 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 the amounts he paid to
the financial authorities before deducting them from him.
4 - If the employer delays in delivering the taxes due on the specified dates
in Article Two above, the additional amounts stipulated in Article (47) of
Income Tax Law No. (36) of 1939 shall be collected from him in his capacity as the person charged with deducting and remitting the tax
upon request.
5 - We request that checks be addressed to the Central Treasury and sent to the Directorate of Income Tax
and Bank Supervision to carry out the accounting settlement in the records prepared for this purpose.
6 - If one of the employees leaves or his relationship is severed, please inform the Directorate of
Income Tax and Bank Supervision immediately 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 Directorate of Income Tax and Bank
Supervision of the date of his employment and the amount of salaries and allowances assigned to him monthly or annually,
stating the name of the place where he was working before being employed by you.
8 - The surtax shall be deducted from employees on the incomes specified
in the paragraphs mentioned in Article One above that exceed (1500) Dinars annually
at the following rates:-
19
Statement
Iraq
Ministry of Finance
Directorate General of Revenues
Income Tax - Baghdad
Number - 10578
Date - 9-8-1939
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 the employees is rented, the rental value
estimated by the competent department shall be taken as the basis for imposing the tax. However, if
the said 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,
that allowance shall be subject in its entirety to income tax.
3 - If the employee (with a fatha on the dal) occupies a part of the building used as a center for the
company's operations for his free housing, in this case, the tax must be collected from the salary
at the following rates:-
a - (8) percent if the allowance is for housing only.
b - (10) percent if the allowance includes housing, electricity, and water.
c - (12) percent if the allowance is for furnished housing including water, electricity,
and cleaning services.
4 - As for companies that have constructed several houses outside towns specifically for the housing of their employees,
the free housing allowance must be calculated at an annual percentage of (9%).
of the total value of all constructed property - if it is built with baked bricks (and 12% percent
annually if it is built of mud and (adobe bricks), and the tax shall be collected at the mentioned rate.
If one of the buildings is occupied by more than one employee, the mentioned percentage
shall be 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
21
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
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
23
Iraq
Ministry of Finance
Directorate of Income Tax and Supervision of
Public Banks - Baghdad
Number - 4095
Date - 21-3-1944
To: ⟦line⟧ Respectfully
Subject - Instructions regarding cost of living allowances
Article (3) of the Second Amendment Law to the Cost of Living Allowances Law
No. (16) of 942 No. (2) of 944 stipulated the following:-
"If the Minister of Finance is convinced that additional allowances have been granted to employees
in non-governmental institutions for the purpose of addressing the high cost of living only, then these
allowances shall not be considered income subject to income tax, provided that the amount considered in this
manner does not exceed the amount due according to the allowance rates specified in this law."
Article (5) of the same law stipulated "that it shall be implemented from the date of its publication in the Official Gazette."
It was published in the Iraqi Al-Waqai' Gazette No. 2153 on 26-1-1944, and accordingly,
the mentioned allowances have become exempt from income tax as of the mentioned date.
For the purpose of applying the mentioned texts, the following shall be observed:-
1 - It is noted from the table of cost of living allowance rates listed below that the rates of cost of living
allowances granted to government employees differ for a single person
or a widower, and for a married person without a child, or a married person with one child, and for a widower
with one or two children, as they also differ for a married person with more than one child or a widower with
more than two children. Therefore, it was necessary to determine the status of the employee, so we attach to you
herewith, according to the number of your employees, a special form which we request be filled out in two copies by each employee
and one of each be returned to us to determine the amount of allowances that
it is decided to exempt from income tax out of the total cost of living allowances granted to him.
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
25
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
Accounting 63
26
Statement of Marital Status and Number of Children
Pursuant to Article 5 of the Cost of Living Allowance Law No. (16) of 1943
1 - Are you married and was your marriage completed on the first day of April 1943 or before that.
2 - If you are married, is your wife alive and not divorced on the first day of April 1943.
3 - What is the number of your children on the first day of April 1943 (males) who have not completed eighteen years of age and females who are not officials or employees. And what are their names and dates of birth.
4 - If you are a female official or employee under a contract and married, is your husband an official or employee, and is he destitute and unable to earn his living, and what are the reasons for the disability.
I acknowledge that the information shown above is correct and consistent with reality, and for that reason I have signed this statement.
Job Title: ⟦line⟧
Signature: ⟦line⟧
Date: ⟦line⟧
27
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).
28
Iraq
Ministry of Finance
Directorate of Income Tax and Supervision of
Public Banks - Baghdad
Number: 7055
Date: 16-5-944
Subject - Instructions regarding cost of living allowances
To the Honorable ⟦line⟧
In clarification of the fourth paragraph of our circular No. 4095 dated 21-3-944
we state the following:-
If the salary of an employee in non-official institutions is exactly in the middle between
two government salary grades or above the middle, that salary shall be classified in
the higher of the two mentioned grades.
If the salary of an employee in non-official institutions is below the middle between
two government salary grades, that salary shall be classified in the lower grade.
Example of that
⟦line⟧
Employee salary in non-official institutions Fils Dinar | Government salary grades above and below the employee's salary Fils Dinar Fils Dinar | Government grades in which the employee's salary must be classified Fils Dinar
13/500 | 12/000 and 15/000 | 15/000
14/000 | 13/000 and 15/000 | 15/000
22/000 | 21/000 and 25/000 | 21/000
On behalf of the Minister of Finance
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.
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
Employers' report for the estimated year 194 - 194 .
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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 ::