Photos prosecution in the Income Tax Act (comparative study)

Abstract

Compared income tax laws dealt with vice idea but there is a significant variation in the arrangement. Therefore, you will find that the Tax Act of Iraq has uniqueness in arranging of this idea, and this is clear in many ways:1. It devoted a whole chapter for the vice and addressed it as (duties of the person who is vice from the other) and dealt with applications of vice just as legal vice as in prefecture and the trustee of bankruptcy, also dealt with voluntarily vice as in the agent and the company's liquidator.2. It created applications in legal vice as in resident on behalf of non-resident and on behalf of the heirs of deceased, also created modes of legal vice as stipulated in the articles (19, 20, 21, 22, and 24). Sometimes vice may be as general to include everything related to tax as imposing, assessing and collecting, all of this go in the types of income whatever type of tax base is. Sometimes it individualized vice making it of a specific type of income and charged with certain taxpayers and that is what appears in behalf of resident for non-resident, including the benefits of bonds, advances, loans, annual allocations deposits, pensions and annuity.In spite of uniqueness of Income Tax Act of Iraq it did not shows sufficient uniqueness in organizing of vice, and we can see that through:A. Texts that deal with forms of vice is searching beneath the folds of the law but it were better annexing it under Chapter XII of the provisions of the vice.B. The legislator (Income Tax Act of Iraq) fell into trap of the multiplicity which can causes confusion in the application of the law, especially if the multiplicity occurred by using inaccurate terminology and often vague, which can be felt clearly in the texts which dealt with the vice. Nevertheless, he was better in the field to resort to the use of general rules and names that could fall under its rule a lot of examples such as the use of vice, for example, or the Commissioner instead of imitation and representation.As for the Egyptian Income Tax Act, it did not take care of the field of vice, but refer to it only in very few places as in the case of filing recognition either from the taxpayer, his representative, liquidator of the legacy or heirs and this exists in the text of Article (83) thereof. However, the Income Tax Act of Jordan was more structured on vice than the Income Tax Act of Egypt. As it stated for the cases of vice clearly in the field of judicial appeal as the taxpayer cannot do the right to appeal but only through his legally representative represented by the Attorney, nor did he describe the vice side in the field of tax return as he allow the mandate in the field of administrative appeal. The Income Tax Act of Jordan shows us applications of vice by denying recipe of vice from them and make everyone who do tax obligation for others is just a taxpayer doing a judicial obligation not by the vice. By this situation the Jordanian income tax law does not amount to what the Iraqi legislature has reached in the income tax structuring of the vice.