AI English Translation, Pages 51-75
Form D. D. No. 6
Iraq
Ministry of Finance
Directorate of Income Tax and General Bank Supervision
Baghdad
Portfolio No.:
Date: / / 194
Report of Employees:
For the Assessment Year: 194 / 4
To: ⟦line⟧
In accordance with the provisions of Article 30 of the Income Tax Law of 1939, you are requested to prepare a report for the year 194 / 4
assessment on the other page of this form containing the names and addresses of all persons employed by you
stating the data related to the amounts and allowances paid to them for their services. This report must be completed and sent to us
within 14 days of its date.
The employer does not expose himself to any penalty if he does not mention in this report the name or place of residence of any person
employed by him and not employed in another job who appears to the financial authorities as not having taxable income (Article 30 B - 2)
of the Income Tax Law of 1939).
If the employer is a body composed of persons, the manager or one of the senior officers is considered the employer
under this article, and company directors or persons employed in the management of the company are considered
as employees - (Article 30 (3) of the Income Tax Law of 1939).
Director of Income Tax and General Bank Supervision
Note - Any person who fails to submit this report shall be punished by a fine of not less than 20 dinars and not more than 150 dinars
and in case of non-payment, by imprisonment for a period of not less than two months and not exceeding nine months after the crime is proven
before the court (Article 53 of the Income Tax Law of 1939).
⟦line⟧
⟦line⟧
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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.
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.
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⟧
Guidance Notes
1 - It is preferred that a separate table be used for each of the branches established in Iraq, and additional copies of this table can be obtained - free of charge - upon visiting this department.
2 - The details included in this table should be completely clear. In the event that one of the employees received different salary amounts during the year to which the table pertains, this must be detailed fully, mentioning the number of months and the salary amounts received during them, as in the following example:
Employee Name | Salary | Annual Total | Remarks
| Fils . Dinar | Monthly Salary | Dinar . Fils |
Zaid | 30 | 120 |
| 40 | 320 |
| | 440 |
The same rule applies to the details provided under the fifth column regarding various allowances subject to direct deduction.
3 - The annual total shown under columns (4) and (5) of this table must clearly show the details of the salaries paid to the employee during the twelve months, if the employee served for this entire period. However, if the period of service is less than the aforementioned period, sufficient details must be provided in this case for the months completing the year. The start and end dates of employment must be accurately indicated under column (10), and new and terminated service branches must also be clarified under the same column.
4 - The details required in the previous paragraph regarding new and terminated services must be stated in the table even if the employee (the attached or separated) has not completed 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 table.
Important Note - This table must be completed and returned as quickly as possible.
Income Tax Deduction Table for Employees
For the Assessment Year 194 / 194
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⟦illegible handwriting in table cells⟧
⟦line⟧
⟦illegible text at bottom⟧
Guidance Notes
1 - It is preferred that a separate schedule be used for each branch and establishment in Iraq, and additional copies of this schedule can be obtained
- free of charge - upon 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 salaries of different amounts, this must be detailed fully, mentioning the number of months and the amounts of salaries received during them
as in the following example:
1 | 4 | 10
Employee Name | Salary | Notes
| Monthly Salary | Annual Total |
| Fils Dinar | Fils Dinar |
Zaid | 3 | 120 |
| 40 | 320 |
| | 440 |
The same rule applies regarding the details provided under the fifth column related to 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 the salaries paid to the
employee during the twelve months, if the employee has served for this entire period. However, if the period of service is less than
the mentioned period, then in this case, sufficient shares for the months completing the year must be stated. The start and end dates of employment must be shown
accurately under column (10), and new and terminated service branches must also be clarified under the same column.
4 - The details required in the previous paragraph regarding new and terminated services must be stated in the schedule even if the employee
has not completed 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.
Income Tax Deduction Schedule for Employees
For the Assessment Year 1948 / 1949
Table of employees (passive) used for income tax for the year ending March 31, 1944
1 Name of employee | 2 Place of residence House No., District, and Town | 3 Type of employment | 4 Monthly salary (Dinar Fils) Annual total (Dinar Fils) | 5 Other allowances subject to deduction Annual total (Dinar Fils) Monthly allowances Type of allowances | 6 Total annual allowances and salaries according to columns 4 and 5 (Dinar Fils) | 7 Legal allowance | 8 Net taxable amount (Dinar Fils) | 9 Tax to be deducted (Dinar Fils) | 10 Remarks
Mr. Zaki Haddad | Alwiyah 2/5/2 | Director | 19 - 228 - | ⟦line⟧ | 118 492 | 250 | 118 242 | 581 2 |
Sabih Fattouh | Alwiyah ⟦illegible⟧ | Teacher | 10 - 120 - | ⟦line⟧ | 920 157 | 150 | 920 7 | 475 - |
Tax previously paid First installment: ⟦line⟧
Second installment: ⟦line⟧
Third installment: 56 02
According to receipt number: ⟦line⟧ dated ⟦line⟧
According to receipt number: ⟦line⟧ dated ⟦line⟧
According to receipt number: 450 dated 19/2/49
Certificate to be signed by the employer (active)
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 31-3-194
Signature: ⟦signature⟧
Position: Director
Date: 25/1/45
Total
156 2
Form No. D 5/D A
Special for officials and employees
Income Tax Report Supplement
Information regarding income, wife, and children for
The assessment year 1949/1950 ending on 31-3-1950
1 - Name of the official or employee:
2 - Job title:
3 - Place of residence (house number, district, 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 31-3-950
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 31-3-950).
B - Income resulting from other sources, stating the type of source to be assessed for the assessment year 1949/1950.
(For example, interest, mortgages, and trade in immovable property).
Fils ⟦line⟧ Dinar ⟦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 must reach the Directorate of Income Tax and General Bank Supervision within 21 days from the date of its receipt.
Laura Kadoorie Private School for Girls
Intermediate and Primary
⟦line⟧
Number: 2454
Date: 6 / 2 / 1950
Subject: Employee Salary
Directorate of Masouda Yousif Shatoub School
Your letter No. 280 dated 24 / 1 / 1950
The total amount received by Mr. Shamoun Battat was 98
dinars from the first of April 1949 until September 1949
The Director
A copy to -
To the Directorate of Income Tax and General Banks Supervision
Crimes and Additional Penalties
Article - 54 of the Income Tax Law
⟦line⟧
1 - After the crime is proven before the courts, it shall be punished by a fine of no less than thirty dinars and not exceeding two hundred and fifty dinars or
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 it is their duty to state, either for the purpose of
obtaining a reduction, deduction, discount, or refund of tax amounts imposed on them or on others, or commits
the same acts in any report, account, or statement regarding the tax.
b - Every person who assists, incites, seduces, encourages, or induces another person to prepare or submit
a false report or statement from the reports and statements required under this law, or keeps or prepares accounts
or false or incomplete statements for any income for which tax should have been 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 regarding it.
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.
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
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 Shemtob School
Baghdad
Telephone Number 5337
Number: 297
Date: 7 Jumada al-Akhira 1369 AH / 27 March 1950
Subject:
Directorate of Income Tax and Supervision of Public Banks
The salary of Mr. Shaul Haddad is 19 Dinars per month
19 x 12 = 228 Dinars, total of his salaries in the year
61.092
289.092 Dinars, summer session allowances
250.000 " Legal allowance
39.092
Since the income tax to which this amount is subject is 6 percent
The amount we deducted from him until 31 March 950 is 2.346
Two Dinars and three hundred and forty-six Fils
Please be informed
⟦signature⟧
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⟧
Guidance Notes
1 - It is preferred that a separate table be used for each of the branches established in Iraq, and additional copies of this table can be obtained - free of charge - upon visiting this department.
2 - The details included in this table should be completely clear. In the event that one of the employees received different salary amounts during the year to which the table pertains, this must be detailed fully, stating the number of months and the salary amounts received during them, as in the following example:
Employee Name | Ranks | Monthly Salary | Annual Total | Remarks
| 4 | Fils | Dinar | Fils | Dinar | 10
Zaid | 3 | ⟦line⟧ | 120 | ⟦line⟧ | ⟦line⟧ |
| 40 | ⟦line⟧ | 320 | ⟦line⟧ | ⟦line⟧ |
| | | ⟦line⟧ | 440 |
The same rule applies to the details provided under the fifth column regarding various allowances subject to direct deduction.
3 - The annual total shown under columns (4) and (5) of this table must clearly show the details of the salaries paid to the employee during the twelve months, if the employee served for this entire period. However, if the period of service is less than the mentioned period, sufficient details must be provided in this case for the months completing the year. The start and end dates of employment must be accurately indicated under column (10), and new and terminated service branches must also be clarified under the same column.
4 - The details required in the previous paragraph regarding new and terminated services must be stated in the table even if the joining or departing employee has not completed 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 table.
Important Note: This table must be completed and returned as quickly as possible.
Income Tax Deduction Table for Employees
For the financial year 194 / 194
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⟦illegible⟧
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1 Name of Employee | 2 Place of Residence House No., District, and Town | 3 Type of Employment | 4 Monthly Salary Fils Dinar Annual Total Fils Dinar | 5 Other Allowances Subject to Direct Deduction Type of Allowance Monthly Allowance Fils Dinar Annual Total Fils Dinar | 6 Total Annual Allowances and Salaries according to columns 4 and 5 Fils Dinar | 7 Legal Allowance | 8 Net Taxable Amount Fils Dinar | 9 Tax to be Deducted Fils Dinar | 10 Remarks
Shaul Haddad | Alwiyah 4/4/8 | Manager | - 228 - 19 | Summer Session Allowances ⟦illegible⟧ 092 61 | 092 289 | 250 | 092 39 | 246 2 |
Tax previously paid:
First installment: according to receipt number ⟦line⟧ dated ⟦line⟧ Fils - Dinar -
Second installment: according to receipt number ⟦line⟧ dated ⟦line⟧ Fils - Dinar -
Third installment: according to receipt number 54 dated 28 / 4 / 1950 Fils 246 Dinar 2
Total: Fils 246 Dinar 2
Only two dinars and eight hundred and forty-six fils
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 local branches in Iraq during the year ending 31 / 3 / 194
Signature ⟦signature⟧
Position ⟦illegible⟧
Date 2 / 4 / 950
Draft of Yusuf Shaul
⟦illegible⟧
34874
State Funds Collection Receipt
Accounting 28
Volume: ⟦illegible⟧
Serial Number: 49
Department Name: ⟦illegible⟧
Fils | Dinar | Type of Fees | Year to which the fees belong | Installment
716 | 2 | Income tax of Mr. Adel Jarad | |
I have received from: Yusuf Sassoon Yusuf Cohen
The amount written above, totaling: Two dinars and seven hundred and sixteen fils
Date: 2/28
Signature of the Collector: ⟦signature⟧
Job Title:
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 Shamtoub School
Baghdad
Telephone Number 5337
Number: 212
Date: 20 / 6 / 950
Subject: ⟦line⟧
To the Income Tax Department of Al-Hilla District
Mr. Munshi Hadhouri is one of the teachers at this school and receives
a monthly salary of eight dinars, to which five and a quarter dinars are added
as cost-of-living allowances.
Based on his request, we have provided him with this document.
The Director
⟦signature⟧
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
Masouda Yousif Shamtoob School
Baghdad
Telephone Number 5337
Number: 217
Subject:
Date: 7 / 7 / 1950
Directorate General of Income Tax
Mr. Yaqoub Shuaa is one of the teachers at this school and receives
a monthly salary of ten dinars, to which is added an amount of 5.250
five and a quarter dinars as high cost of living allowances. Based on his request
we have provided him with this report.
⟦illegible⟧
The Director
⟦illegible⟧