Published: Sep 1, 2019

Issuance of the Amnesty Law on Tax Penalties in Iraq

Iraq’s newly passed amnesty law on tax penalties according to law No. 9 for 2019. This law is effective from the date of publication in the official gazette (Iraqi Official Gazette) on 19 August 2019. This law includes releasing legal and normal people obliged to pay income tax according to the Iraqi Law for the violation of Income Tax Law No. 113 for 1982, Real Estate Tax No. 162 for 1959, Companies’ Tax Law No. 26 for 1962 and all related procedures in those laws. These exceptions were stated as an exclusive list. This Law is effective on crimes with no litigation, crimes with no final judicial judgment, crimes with conciliatory settlement. The Law stated that the case proceedings shall be seized against the taxpayer when covered by the provisions of this law in any stage before the issuance of the final judgment.

The Law stipulated to be covered by amnesty that the violated taxpayer to submit a request to tax authority within one year of the entry into force of this Law as of 19 August 2019 and to pay the tax amount related to it. This law is effective on crimes occurred before the issuance of this law.

According to this law, the General Commission for Taxes issued on 27 August 2019 to all its departments and branches to act in accordance with the said law and clarify its wording.

 

Key Contacts:

Jawad Khalaf
Partner, Litigation
j.khalaf@tamimi.com

Shiraz Khan
Head of Taxation
s.khan@tamimi.com

back Chat with us

Disclaimer: This chat service should not be relied upon as a substitute for professional advice which takes account of your specific circumstances and any changes in the law and practice. No warranty is made as to the accuracy or completeness of the information provided via this service and no liability is accepted by Al Tamimi & Company Limited, its affiliates, partners or employees for any loss arising as a result of reliance upon the information provided.

I Agree   

Kindly accept the disclaimer to proceed to a live chat.

Please choose one of the following options below:

Thank you for your inquiry. We will connect you to one of our agents now.

Thank you. Which service are you looking for?

Thank you for your interest in working with Al Tamimi & Company. Please click here to view our latest job openings.

Please click here leave a message and we will get back to you shortly.

Chat