About the General Commission for Taxes

The General Commission for Taxes was created in 1982 under the authority of the Ministry of Finance Law #92 of 1981 following the merger between the Income Tax Directorate and the General Revenues Directorate. The Commission remains under the authority of the Ministry of Finance.

The current organizational structure of the General Commission for Taxes consists of 14 departments within its headquarters, as well as 18 branch offices in Baghdad and 28 branch offices in the governorates.

The Commission is responsible for the administration of the following laws:

• Income Tax Law #113 of 1982 as amended.

• Real Estate Rental Tax Law #162 of 1952 as amended.

• Vacant Land Tax Law #26 of 1962 as amended.

• Inheritance Tax Law #64 of 1985 (repealed by law #22 of 1994 and still valid for cases that occurred during its validation period).

• Sales Tax Law #36 of 1997 (for hotels and restaurants).

• Real Estate Transfer Tax (Resolution 120 of 2002).

Mission

The overarching objective of the General Commission for Taxes is to improve central government tax revenue collections through improved application and compliance with the tax laws while optimizing resource utilization and ensuring a fair and equitable tax administration with a highly motivated and professional staff.

The strategy of the General Commission for Taxes is to maximize voluntary compliance through an effective programme of taxpayer service and the twin approach of leveraging new technology and continuously improving the competencies of its workforce.