AI English Translation, Pages 76-100
Masouda Yousif Shamtoob School
Baghdad
Telephone Number 5337
Number: 216
Date: 15 / 7 / 950
Subject:
Directorate of Income Tax and General Bank Supervision
Mr. Leon Khedhouri Shatouh is one of the teachers of this
school and receives a monthly salary of ten dinars
to which is added 5.250 five dinars and two hundred and fifty fils as cost of living allowance
Based on <del>⟦illegible⟧</del> his request, we have provided him with this letter ⟦line⟧
The Director
School ⟦illegible⟧
Number ⟦illegible⟧
Date ⟦illegible⟧
Baghdad
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⟧
Iraq
Ministry of Finance
Directorate of Income Tax and General Bank Supervision
Baghdad
Institutions Division Office
I.T. Form No. 6:
Portfolio Number: ⟦line⟧
Date: 24 / 7 / 1950
Report of Employees
For the assessment year 194 / 194
To: ⟦line⟧
Pursuant to the provisions of Article 30 of the Income Tax Law of 1939, you are requested to prepare a report for the year 194 / 194
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 company's management are considered
as employees - (Article 30 (3) of the Income Tax Law of 1939).
Director of Income Tax and General Bank Supervisor
Note - A person who does not 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 five months, after the crime is proven
before the court (Article 53 of the Income Tax Law of 1939).
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.
Income Tax Report
Information regarding income, wife, and children for
The assessment year 1946/47 ending on 31-3-1947
Form No. I.T./4 A
Special for officials and employees
1 - Name of official or employee: Shaul Yaqub Hadar
2 - Job title: Principal of Masouda Yousif Shemtob School
3 - Place of residence (House number, neighborhood, or town): Baghdad - Alwiyah No. ⟦illegible⟧
4 - Name of government department or business address: Masouda Yousif Shemtob School
5 - Are you married?: Yes
6 - State the date of your marriage?: 1944
7 - Is she alive?: Yes
8 - Your wife's full name?: Amira Khadhouri Shua
9 - State the date of her divorce or separation (if any): ⟦line⟧
10 - If she is deceased, state the date of death?: ⟦line⟧
11 - State the following information regarding your children, male and female, who had not completed (18) years of age on 31-3-47
Full name of the child | Date of birth (Day, Month, Year) | Amount of child's annual income (in Dinars)
Phoebe daughter of Shaul Hadar | 14 August 1945 | ⟦line⟧
12 - State the details of the taxable income belonging to you and your wife as follows:-
A - Income arising from the position, employment, or pension salaries. (The amount expected to be received during the year ending 31-3-1947).
B - Income arising from other sources with a statement of the type of source to be assessed for the assessment year 1946/47.
(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 must reach the Directorate of Income Tax and General Bank Supervision within 21 days from the date of its receipt.
<del>48/49</del>
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
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 no more than one year, or by both penalties:-
a - Every person who knowingly provides false data or information or hides any information that it is his duty to state, either for the purpose of
obtaining a reduction, deduction, discount, or refund of tax amounts imposed on him or on others, or who commits
the same acts in any report, account, or statement regarding the tax.
b - Every person who assists, incites, aids, seduces, or induces another person to prepare or submit
a false report or statement of the reports and statements required under this law, or who keeps or prepares false
or incomplete accounts or statements for any income for which tax should have been paid under this law.
2 - The financial authorities shall 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 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 no more than two years.
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:
Name of Employee | Ranks | Monthly Salary | Annual Total | Remarks
| 4 | Fils Dinar | Fils Dinar | 10
Zaid | 3 | | 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 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
⟦illegible⟧
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⟧
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 salaries of different amounts during the year to which the table pertains, this must be detailed fully, stating the number of months and the amounts of salaries received during them, as in the following example:
1 | 4 | 10
Employee Name | Monthly Salary | Annual Total | Remarks
| Fils Dinar | Fils Dinar |
Zaid | 3 | 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 mentioned period, then in this case, sufficient details must be provided 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 table should show its equivalent in Iraqi currency calculated at the current rate on the date of payment.
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
⟦illegible⟧
⟦illegible⟧
Deduction table for employees regarding income tax for the year ending March 31, 1949
1 Name of employee | 2 Place of residence, house number, neighborhood, and town | 3 Type of employment | 4 Salary | 5 Other allowances subject to direct deduction | 6 Total annual allowances and salaries according to columns 4 and 5 | 7 Legal allowance | 8 Net taxable amount | 9 Tax to be deducted | 10 Remarks
Shaul Yaqub Hadhu | Alwiyah | Principal of Kirkuk Mixed Intermediate School | 228 Dinars 190 Fils | Type of allowances: Additional wages
Monthly allowances: ⟦illegible⟧
Annual total: ⟦illegible⟧ | 292 Dinars 180 Fils | 250 | 42 Dinars 80 Fils | 2 Dinars 581 Fils |
Haqqi Shua' Moshi | | Teacher | 120 Dinars 100 Fils | Type of allowances: Additional wages
Monthly allowances: ⟦illegible⟧
Annual total: ⟦illegible⟧ | 157 Dinars 940 Fils | 150 | 7 Dinars 940 Fils | - Dinars 475 Fils |
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: ⟦line⟧ Dinars ⟦line⟧ 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 31 / 3 / 1949
Signature:
Position:
Date:
Iraq
Ministry of Finance
Directorate of Income Tax and Supervision of
Public Banks
Baghdad
Number: 19824
Date: 9 / 8 / 952
Institutions:
To -
To the Respected Director of Masouda Shetoub School
We inform you that the legal allowance enjoyed by Mr. Shaul Yaqub Haddad for the fiscal year 50 / 51
is ( 250 / - ) Dinars. Please act accordingly.
⟦signature⟧
Acting Director of General Income Tax
Maurice ⟦...⟧
Masouda Yousif Shamtoub School
Baghdad
Telephone Number 5337
Number ⟦illegible⟧
10 Dhu al-Qi'dah 1369 AH
4 September 1950
Subject: ⟦line⟧
General Directorate of Income Tax
We hereby certify that Mr. Shaul Yaqub Haddad is one of the employees of this
school and he is subject to direct deduction, and this school undertakes
to deduct what is necessary to be deducted from his salaries for income tax until the last salary
he receives, and for this purpose we have provided him with this document ⟦?⟧
⟦Signature⟧
The Principal
Masouda Yousif Shamtob School
Baghdad
Telephone Number 5337
225
3 / 9 / 1951
Subject: ⟦line⟧
General Directorate of Income Tax
We hereby certify that Mr. Haroun Abdullah is one of the teachers of this
school and receives a monthly salary of 6.500 six dinars and five hundred
fils, to which is added an amount of 5.250 five dinars and two hundred and fifty fils
as a high cost of living allowance, and upon his request, we have provided him with this statement.
⟦illegible⟧
The Director