Cooperate Tax Collection

It is the tax that all active companies in the Kurdistan Region, including the sole propriety firms, are liable to its settlement. It is a flat rate of 15% of the taxable income.

Responsible Entity

Directorate of Company Taxation

Responsible Entity Information

ناونیشانی سەردانی هاوڵاتی- بەڕێوەبەرایەتی باجی کۆمپانیاکان

Website

ماڵپەڕی فەرمیی وەزارەتی دارایی و ئابووری

Office Hours

(٨:٠٠)ی بەیانی بۆ (٣:٠٠)ی دوای نیوەڕۆ.

All addresses

بەڕێوەبەرایەتیى باجى دەرامەتى کۆمپانیاکان / هەولێر

هەولێر / ڕێگاى کەرکوک / تەنیشت بەڕێوەبەرایەتیی هاتووچۆى هەولێر

Conditions

The company must be officially registered in the KRG.

The annual financial statement (FS) of the company must be attested by the Syndicate of Accountants and Auditors.

The company must have a profitable activity.

If the FS of the company rejected by the financial authorities, an estimated profit will be assessed by a specialized committee.

This service can be accessed by a legally authorized representative with valid Power of Attorney.

limited power of attorney

Documents

Identity card of the taxpayer.

Passport for foreign national taxpayers.

Time

09:30am to 02:30pm

Price

Free of charge if the FS of the company is approved. In case of FS rejection, an inspection is required that costs (25,000) twenty-five thousand Iraqi dinars.

Procedures

The service requestor visits one of the Corporate Tax Directorates.

The service requestor visits the computer room to obtain a file number.

The service requestor visits the file room to obtain the file of the company.

The service requestor visits the assessor room for tax assessment purposes.

The service requestor visits the manager’s room to obtain the approval on the assessment.

The service requestor visits the auditor’s room for auditing purposes.

The service requestor visits the collection and assessment room for the purpose of recording the assessment.

The service requestor visits the treasury for payment purposes.

The service requestor visits the file room to return the file.

Application Form