A Field Visit to the General Directorate of Taxes and State Real Estate

The Faculty of Law has been working towards building ties between State Departments in the Kurdistan Region of Iraq and the Faculty of Law at Tishk International University. In this regard, and to strengthen scientific and academic partnerships between TIU and the Government sector, a field trip to the General Directorate of Taxes and State Real Estate for third-stage students was organized on March 2nd, 2022.

The General Directorate’s staff warmly welcomed our faculty and expressed their support and cooperation in strengthening ties between TIU and the Directorate. The results culminated in reviewing the details of the approved tax system. Several practical details were discussed through a panel discussion between the students and the lecturer.

The discussion included a detailed explanation of the income and real estate tax system approved in the General Directorate and the tax collection mechanism. The panel also covered functions performed by the General Directorate and procedures for tax collection, sources of income on which the tax is imposed, the exemptions granted by the tax law, the specific periods of tax collection, how to assess taxes, and the penalties imposed in the event of delay in submitting taxes. Moreover, how to appeal tax decisions to the competent court, the problems and obstacles that impede the Tax Directorate when carrying out its duties in tax collection, and the sections and divisions of the tax department and methods of tax collection were also discussed.

On behalf of the Faculty of Law, we would like to thank the Head of the General Directorate and the management for the excellent reception, hospitality, and the tremendous effort expended organizing this successful visit.