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Steps (13) arrow_drop_up arrow_drop_down
Register the individual and get a tax accounting  (7) expand_more expand_less
Submit tax ID application and fee payment  (5) expand_more expand_less
Get tax ID master card  (1) expand_more expand_less

4
Obtain tax assessment
(last modified: 11/07/2021)

Contact details

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

Auditing section - tax / the center of al-karkh (ع , أ , ب , ت )

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Omar Ahmed, Abdul Rahman Abdul Khaliq

First assessor staff

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

Ninth assessor ( م )

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Abdel Raouf Abdel Sattar, Hoda Hussein Ali

Ninth assessor staff

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

tenth assessor ( الأطباء , الصيادلة , المحامين )

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Raghad Ibrahim Hassan, Hanan Tariq Musa

Tenth assessor staff
Tel: +964 750 092 8607

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

Second assessor ( ع المركبة , ر )

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Nashat Khalil Hamad, Ahmed Ahmed Abd

Second assessor staff

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

Third assessor ( أ , ب ,ت )

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Rukan Salman Saleh, Muhammad Hamid Jassim, Maysar Ismail, Enas Abdul-Jabbar

Third assessor staff
Tel: +964 772 212 2952

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

Fourth assessor (خ , ج , د , ذ , ث ,ز)

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Isra Khaled Nayef, Wafa Abdul Jabbar

Fourth assessor staff

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

Fifth assessor (ح , ك)

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Samira Abd Ali, Hozan Jabbar Majman

Fifth assessor staff

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

Sixth assessor ( س , ن )

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Basem Muhammad Hamid, Rana Rahim Abdul-Hussein

Sixth assessor staff

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

Seventh assessor ( ص , ض , ط , ق , و )

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Mostafa Ahmed Saeed, Suhair Fadel

Seventh assessor staff
Tel: +964 781 443 0188

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

Eight assessor ( ش ,ل , هـ ,غ ,ف ,ي )

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: closed
Sat: closed
Sun: 08:30 - 14:30

Person in charge

Ebtsam Makki , Dumaya Abdul Jabbar

Eight assessor staff

Expected results

Tax assessment on application
Assessor reviewed on investigation report of taxpayer and spouse if registered on system or not. x2
Assessor reviewed on investigation report for money attachment of taxpayer, spouse and their parents x4
Assessor reviewed on investigation report about customs data clearance of taxpayer and spouse x2
Taxpayer obligation and assessor reviewed on investigation of quotations of taxpayer and spouse x2
Assessor reviewed on investigation report about dollar remittances for taxpayer and spouse x2
Number for taxpayer file

Requirements

1. Computer section                     comment on application                             second page
Computer section comment on application second page (original)
2. 01 - Libre deuda de patente
investigation about the taxpayer and spouse if registered on system or not (2 original )
3. 01 - Libre deuda de patente
Investigation report about money attachment of taxpayer and spouse and their parents (4 original )
4. 01 - Libre deuda de patente
Investigation report about customs data clearance of taxpayer and spouse (2 original )
5. 01 - Libre deuda de patente
investigation about the quotations of taxpayer and spouse (2 original )
6. 01 - Libre deuda de patente
Investigation report about dollar remittances of taxpayer and spouse (2 original )

Time frame

Waiting time in queue: Min.   15mn - Max.  20mn
Attention at counter: Min.   15mn - Max.   30mn

Legal justification

1. The Income Tax Law No. 113 of 1982  ( amended in 2003) - (English)
The Income Tax Law No. 113 of 1982 ( amended in 2003) - (English)
articles 12, 13, 33
2. The Income Tax Law No. 113 of 1982 ( amended in 2003) - (Arabic)
The Income Tax Law No. 113 of 1982 ( amended in 2003) - (Arabic)
articles 12, 13, 33
3. regulations professions and business Fiscal Year 2021 (Estimated 2020)
regulations professions and business Fiscal Year 2021 (Estimated 2020)
Article TableNo.18

Additional information

At this stage the clerk in assessing unit will evaluate the taxpayer status if they have previously been registered before in addition to computer checking , if not, the employer will register the individual and assign them a number.
The assessor will evaluate the computer report by comparing of the taxpayer personal information in his supportive documents with the information provided in the report to ascertain if the taxpayer is enlisted in the report. If the evaluation process was inconclusive or the information in the report didn’t match the taxpayer personal information, the taxpayer have to sign an obligation that state (I pledge that all the permits and quotations shown in the computer investigation do not belong to me and otherwise I bear all legal liability and for which occurred).
The taxpayer have to sign a declaration that he has never been registered before to any of the official taxation institutions and that he has no source of taxable income.
After the primary evaluation and before the auditing process in which evaluation of the source of income and the amount to be paid for taxation take place, the taxpayer have to sign the tax report affirming his approval to the tax value and that he is obligated to pay within allowed the legal period. If the taxpayer did not approve to the tax value, he should object within the legal period provided. The newly registered is required by the taxation authority to declare any source of income.
The taxpayer must pay the tax required of the previous fiscal year and in case there is no source of a taxable income the individual will be considered an unskilled worker according to the occupation and business regulation and of the current fiscal year 2020 (estimated 2021),paragraph 18, and according to regulations a beneficiary profit is established with a value of 4000000 IQD.

Recourse

Entity in charge

General commission of taxes - The center of Al-karkh Branch

Al Rabie Street behind Mulla Hwaish Station, distract no (627), area no.(33) , Baghdad
Email: tax@tax.mof.gov.iq
Website: http://tax.mof.gov.iq/home

Unit in charge

The center of Al-karkh branch manger office

Mon: 08:30 - 14:30
Tue: 08:30 - 14:30
Wed: 08:30 - 14:30
Thu: 08:30 - 14:30
Fri: 08:30 - 14:30
Sat: 08:30 - 14:30
Sun: 08:30 - 14:30

Person in charge

Moayad Kamel Abdullah

Branch manager of the center of Al-Karkh - general commission for taxes
Tel: +964 780 917 5734 / +964 770 840 2011
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