The College of Law – University of Baghdad Discusses a Master’s Thesis on the Administrative System for Procedures of Detecting the Taxable Event According to the Amended Iraqi Income Tax Law No. 113 of 1982
The College of Law at the University of Baghdad held a discussion of a master’s thesis entitled “The Administrative System for Procedures of Detecting the Taxable Event According to the Amended Iraqi Income Tax Law No. 113 of 1982” by the student Raghad Talal Malak, from the Department of Public Law. The discussion took place on Sunday, June 29, 2025, in the college’s Model Court Hall.
The examination committee consisted of the following members:
1. Prof. Dr. Haider Wahab Abboud – Chairman
2. Asst. Prof. Dr. Ibrahim Hameed Mohsen – Member
3. Lecturer Dr. Rabab Khalil Ibrahim – Member
4. Asst. Prof. Dr. Ammar Fawzi Kazem – Member and Supervisor
The thesis aimed to clarify and analyze the procedures and methods used to detect and assess the taxable event for proper implementation by the tax administration, to inform taxpayers of their duties and rights, and to propose solutions to the challenges facing the tax administration.
The thesis was divided into three chapters:
• The first chapter addressed the concept of the tax administration and the taxable event.
• The second chapter focused on the methods of detecting the taxable event.
• The third chapter examined the procedures followed by the tax administration in uncovering the taxable event.
The thesis concluded with several recommendations, the most notable of which include:
1. Emphasis should be placed on obligating all supporting entities (state departments and others) to comply with their responsibilities under the Income Tax Law, regulations, and instructions—including issuing statements, providing tax clearance certificates from the General Commission for Taxes, direct withholding, suspension of taxpayer transactions in government departments, and travel bans.
2. It is recommended to form annual field survey committees in all branches of the General Commission for Taxes to conduct survey operations, in addition to establishing a special unit for field surveys at the Commission’s headquarters to oversee and follow up on these committees’ activities.
3. There should be more detailed audit and examination procedures than those currently in place—for example, developing mechanisms for reviewing final accounts, financial statements, and auditors’ reports and conducting field audits where necessary.
