Description
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
Ministry of Finance and Economy / General Directorate of Taxation & State Real Estate / Directorate of Company Taxation
Visitor's Address
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.
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.
External Services
پێویستە خزمەتە پەیوەندیدارەکان دەستنیشان بکرێن، ئەگەر هەبن.
Signed by
پێویستە ئەم خزمەتە لەلایەن بەڕێزان وەزیر/سەرۆکی دەستە و بەڕێوبەری گشتی دیوان و لیژنەی خزمەت واژوو بکرێت.
Service ID
MOF-19
Last updated15-03-2022

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