{"id":7505,"date":"2025-08-04T21:11:25","date_gmt":"2025-08-04T21:11:25","guid":{"rendered":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=7505"},"modified":"2025-08-04T21:13:57","modified_gmt":"2025-08-04T21:13:57","slug":"the-college-of-law-discusses-a-masters-thesis-on-the-administrative-system-for-procedures-of-detecting-the-taxable-event-in-accordance-with-the-amended-iraqi-income-tax-law-no-113-of-1982","status":"publish","type":"post","link":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=7505","title":{"rendered":"The College of Law Discusses a Master\u2019s Thesis on the Administrative System for Procedures of Detecting the Taxable Event in Accordance with the Amended Iraqi Income Tax Law No. 113 of 1982."},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 18px;\">The College of Law \u2013 University of Baghdad Discusses a Master\u2019s Thesis on the Administrative System for Procedures of Detecting the Taxable Event According to the Amended Iraqi Income Tax Law No. 113 of 1982<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 18px;\">The College of Law at the University of Baghdad held a discussion of a master\u2019s thesis entitled \u201cThe Administrative System for Procedures of Detecting the Taxable Event According to the Amended Iraqi Income Tax Law No. 113 of 1982\u201d by the student Raghad Talal Malak, from the Department of Public Law. The discussion took place on Sunday, June 29, 2025, in the college\u2019s Model Court Hall.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 18px;\">The examination committee consisted of the following members:<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">1. Prof. Dr. Haider Wahab Abboud \u2013 Chairman<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">2. Asst. Prof. Dr. Ibrahim Hameed Mohsen \u2013 Member<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">3. Lecturer Dr. Rabab Khalil Ibrahim \u2013 Member<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">4. Asst. Prof. Dr. Ammar Fawzi Kazem \u2013 Member and Supervisor<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 18px;\">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.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 18px;\">The thesis was divided into three chapters:<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">\u2022 The first chapter addressed the concept of the tax administration and the taxable event.<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">\u2022 The second chapter focused on the methods of detecting the taxable event.<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">\u2022 The third chapter examined the procedures followed by the tax administration in uncovering the taxable event.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 18px;\">The thesis concluded with several recommendations, the most notable of which include:<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">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\u2014including issuing statements, providing tax clearance certificates from the General Commission for Taxes, direct withholding, suspension of taxpayer transactions in government departments, and travel bans.<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">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\u2019s headquarters to oversee and follow up on these committees\u2019 activities.<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 18px;\">3. There should be more detailed audit and examination procedures than those currently in place\u2014for example, developing mechanisms for reviewing final accounts, financial statements, and auditors\u2019 reports and conducting field audits where necessary.<\/span><\/strong>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div id=\"cz_86513\" class=\"cz_grid_p cz_86513\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c2 cz_grid_l2 cz_grid_1_no_title cz_grid_1_mid tac cz_tooltip cz_grid_1_no_title\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"WhatsApp-Image-2025-06-29-at-12.11.37-PM-1200x500\"><a class=\"cz_grid_link \" href=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/08\/WhatsApp-Image-2025-06-29-at-12.11.37-PM-1200x500-1.jpeg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"500\" 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600w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><div class=\"cz_grid_item \"><div data-title=\"WhatsApp-Image-2025-06-29-at-12.11.38-PM-1200x500\"><a class=\"cz_grid_link \" href=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/08\/WhatsApp-Image-2025-06-29-at-12.11.38-PM-1200x500-1.jpeg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"500\" src=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/08\/WhatsApp-Image-2025-06-29-at-12.11.38-PM-1200x500-1.jpeg\" class=\"attachment-codevz_1200_500\" alt=\"\" title=\"WhatsApp-Image-2025-06-29-at-12.11.38-PM-1200x500\" srcset=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/08\/WhatsApp-Image-2025-06-29-at-12.11.38-PM-1200x500-1.jpeg 1200w, https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/08\/WhatsApp-Image-2025-06-29-at-12.11.38-PM-1200x500-1-300x125.jpeg 300w, https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/08\/WhatsApp-Image-2025-06-29-at-12.11.38-PM-1200x500-1-1024x427.jpeg 1024w, https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/08\/WhatsApp-Image-2025-06-29-at-12.11.38-PM-1200x500-1-768x320.jpeg 768w, https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/08\/WhatsApp-Image-2025-06-29-at-12.11.38-PM-1200x500-1-600x250.jpeg 600w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] The College of Law \u2013 University of Baghdad Discusses a Master\u2019s Thesis on the Administrative System for Procedures of &#8230; <a class=\"cz_readmore cz_readmore_no_icon\" href=\"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=7505\"><span>more<\/span><\/a><\/p>\n","protected":false},"author":191,"featured_media":7510,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-7505","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-public"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The College of Law Discusses a Master\u2019s Thesis on the Administrative System for Procedures of Detecting the Taxable Event in Accordance with the Amended Iraqi Income Tax Law No. 113 of 1982. - College of Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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