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The Range of Depending the Financial Lists by Companies and Partnerships included in Law of Income Tax No. 113 in 1982 | ||
| TANMIYAT AL-RAFIDAIN | ||
| Article 2, Volume 31, Issue 93, 2009, Pages 23-42 PDF (253.32 K) | ||
| DOI: 10.33899/tanra.2009.161827 | ||
| Authors | ||
| Jabbar Abdullah; Ahmed Khalid | ||
| Abstract | ||
| Abstract The admission of tax aspects to the financial lists may be varied with the taxes confessions presented by the individual projects. This sort of variance probably a result of set of causes embodied in the query of research problem, the results of admission and refusal of the financial lists. Data have been collected in Erbil Income Taxes Directorate No.1/Companies Dept. The most potential reasons of financial lists admission and refusal have been acknowledged, the very consequences of financial no – trust, identifying the liability of each concerned party during the tax, proposing a group of conditions and requirements of the financial lists submitted by the individual projects and partnerships. A group of results have been summarized as follows: Despite the fact that the increasing in the individual projects and partnerships, the almost part of company's owners usually do not submit the financial lists of their companies to the tax aspects. This is pledged by habitual refusal according to many reasons, and the tax aspects may sometimes depend on assessments to come up with coercive and inaccurate results. . | ||
| Keywords | ||
| Financial Lists; Law of Income | ||
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