The Role of Tax Appeal Committees in Resolving Business Income Tax Disputes - An Applied Research in The General Tax Authority in Iraq

    Amena Saad Ibrahim ,Hamza Faeq Waheib Al-Zubaidi ,Nidhal Raouf Ahmed

    Abstract

    The research aims to study the role of tax appeal committees in resolving income tax disputes on business, because a tax dispute may arise between the taxpayer and the tax administration about the applications of the tax law exclusively due to the taxpayer’s lack of conviction in the assessment. By collecting data using a case available to a single legal person objecting to income tax with the Appeal Committees. The research showed a number of conclusions, the most important of which is the absence of special committees or bodies that receive the administrative objection, that some cases took more than a year to be decided by the appeal committees for various reasons, and the research reached a number of recommendations, the most important of which is the need to make amendments to the Iraqi Income Tax Law No. 113 for the year 1982 by including legal texts that include certain aspects of them (the formation of committees or special bodies that receive the administrative objection and decide on its matter at the center of the General Authority for Taxes and each of its branches in Baghdad and the governorates, specifying a certain period of time to decide on cases before the appeal committees).

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