The Technical Regulation of sales tax: A Comparative Analysis of the Iraqi and Jordanian law

Section: RESEARCH
Issue
Vol. 24 No. 78 (2022): Volume 24 Issue 78
Published
Mar 1, 2022
Pages
287-334

Abstract

Abstract The sales tax is an important indirect source of tax revenue for states. The sales tax was first enacted in Iraq in 1997 on services provided by restaurants and first-class hotels. Later the Iraqi legislature expanded the tax to include other goods and services in accordance with the 2015 budget. However, the sales tax has not yet been regulated in a separate law as the legislature referred to the amended Income Tax Law ( 113 1982). This article argues that sales tax is complicated and subject to interpretation, thus it needs to be regulated by codified law.

References

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  2. - Instructions No. 5 of 2015 regarding the imposition and collection of sales tax in Iraq.
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  4. - Jordanian Instructions No. 1 of 2010 regarding the methods of paying, remitting, installments and postponing the payment of sales tax.
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  39. - The Jordanian Public Funds Law No. 6 of 1952, as amended and in force.
  40. - The Federal General Budget Law of the Republic of Iraq for the fiscal year 2018, published in the Iraqi gazette, No. 4485, 2/4/2018, as well as general budgets for the years (2016-2020).
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  42. Egyptian executive regulations:
  43. Egyptian Laws:
  44. Eighth- Electronic Sites:
  45. Fifth- Books:
  46. First- Laws:
  47. Fourth- Official letters:
  48. Iraqi instructions:
  49. Iraqi Laws:
  50. Jordanian Instructions:
  51. Jordanian Laws:
  52. References
  53. Second- Budgets:
  54. Seventh- Researches:
  55. Sixth- Dissertations and Theses:
  56. Tables:
  57. Third- Implementing regulations, instructions and tables:

Authors

Alyaa Younes

College of Law/ University of Mosul

Fadheelah Ghaeb

College of law University of Mosul

Identifiers

https://doi.org/10.33899/alaw.2022.172990
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