Computer section marking on application second page (original)
investigation about the taxpayer and spouse if registered on system or not (2 original )
Investigation report about money attachment of taxpayer and spouse and their parents (4 original )
Investigation report about customs data clearance of taxpayer and spouse (2 original )
investigation about the quotations of taxpayer and spouse (2 original )
Investigation report about dollar remittances of taxpayer and spouse (2 original )
Waiting time in queue:
- Max. 20mn
Attention at counter:
- Max. 30mn
The Income Tax Law No. 113 of 1982
articles 12, 13, 33
regulations professions and business Fiscal Year 2018 (Estimated 2019)
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 2018 (estimated 2019),paragraph 18, and according to regulations a beneficiary profit is established with a value of 4500000 IQD.