Criminalization and punishment in the Income Tax Act in force Iraq (Analytical study) | ||
| Journal of Research Diyala humanity | ||
| Article 1, Volume 0, Issue 54, July 2017, Pages 129-193 | ||
| Author | ||
| haider n. ahmed | ||
| Abstract | ||
| Tax revenue sovereign public that are of significance not different from other income within the State Treasury is the subject of interest in mostoftheconstitutionsofthecountriesofthe worldandhavespecificlegislationgovertheprovisionsofthetermsimposedbytheappreciationand appeal to the competent authorities and the evidence of the extent of its importance as income in what Thomas within them of the objectives sought to be achieved every State in the fiscal policy and tax, and perhaps the most important guarantees of social justice, tax and there are criminal penalties against the offense charged to the provisions of tax law in addition to other penalties prescribed in the legislation is not tax such as the Penal Code and Civil Procedure, implementation and collection of government debt and other tax legislation Arab and judicial decisions, which combines the responsibility assigned to pay the tax penalty and a civilian, as attached to these laws the subject of research and study in addition to detailing the exact extent of the importance of the texts of criminality and punishment in the Income Tax Act of Iraq and its role in protecting the State's right to collect the tax the right to designate individuals and society as well and this is what we shall in two Chapters, asfollows: -Chapter/scopeofcriminalliabilityoftax: The identification of the responsible charge of paying the tax penalty required to go into the legality of criminality and punishment and who are covered by the provisions of criminalization and punishment in the tax legislation Iraqi your income and what is the relationship of the tax debt to the provisions of criminality and the concept of this religion and the position of the Iraqi legislator about this concept and the reasons for payment of the tax debt as the basis of the provisions of criminality and who are covered by these provisions in terms of the competent authority designated by and what are the irregularities established in the tax legislation of Iraq and whether there are actions of a taxpayer does not affect the tax revenue and what are these actions and how they can be distinguished from others of the other acts and whether the partner role with the charge in the occurrence of the act is contrary to the provisions of the tax and what is the position of the Iraqi legislator tax and criminal about it with the inventory ofcasesandpicturesofthesubscription. The tax revenue received by the state of natural and artificial persons for compulsory investigation of Sallh year, and that Avgahae have placed many of the definitions to clarify the concept of the tax, which indicates that it report the important state pays in cash and in algebraic free of charge and directly with its provisions on organized in different areas in terms of discretiontoimposeuptopaythedebt. Did not put the Iraqi legislator clear definition and a detailed concept of the tax on income compared to the terms and words again, and that the reasons for payment of tax is important in the development of the provisions of criminalization and punishment against the excess and contrary to the provisions of payment of tax is a real protection of the right of the state and society alike, and these reasons, including his relationship Balmily itself and the public interest and supports economic development and economic development in society and even with regard to social solidarity and leave also the reasons for service in the public interest, as well as the achievement of social justice and balance between the interests also requires support and protect the religion of the tax legislation the provisions of accountability to the taxpayer the violator, and we find that the tax legislation involves on many aspects indicate the evolution in terms of the existence of sanctions tied to financial freedom and the other with somevariationinthisarea. And respect the legislator in all cases in determining the charge to pay the tax do not find the competence of financial power, not even the judiciary in this area, and received from those recent identification not only be based on legal texts as well, and the term in charge of several characteristics, such as a natural person and the moral and the husband and wife and the representative of other and the user and others, was acting in charge of the actions asked about the rule of law a criminal and a civilian for violating tax legislation and therefore punishable by financial penalties Kalgramat or penalties of deprivation of freedom Kasha's may be his actions are legitimate, despite what is involved in the tax evasion is punished legally responsible because his actions do not affect the tax revenues such as shift the burden of tax, transferorconsumption. In addition to the foregoing, we find that the crimes of the tax is not devoid of a role for the partner in which the charge to pay the tax and this is what he referred to tax legislation and held accountable in criminal legislation, too, and crime participation or instigation of staff must be provided for the crime and its forms Casoria and complicity me all of the charge (the effective the original) and the partner which criminalizes do and ask for a link depending on the charge of criminal activitytodowhenyoualreadyviolatingtherulesandProvisionsofthelegislationonincometax. - Chapter II / legal description of tax crimes and penalties and thejurisdictionoftheChapter: Down to the just sentence of the accounting charge of the offender and the achievement of the objectives of the text in the tax legislation criminalizing the act of charge requires that a statement classification of the crimes charged and the penalties assessed against him with reference to some of the cases pertaining to charge itself and its impact on the legal status, and what are the other cases that govern the charge of offending In the legislation of Iraqi non-tax any outside income tax law the Iraqi force number (113) for the year 1982, as amended, such as the law of the implementation of sanctions and Criminal Procedure and Civil Procedure and the collection of government debts, as we find necessary to clarify the competent courts in resolving conflicts criminal tax in addition to the competent authorities in the eyes of challenge and prevention of tax contained in the tax legislation and related activities of the penalty tax. Determined by the type of crimes committed by the charge of tax crimes, offenses and misdemeanors depending on the penalties prescribed in the tax legislation are fines and penalties of deprivation of freedom and the basis of that is what the legislator Iraqi criminal in the penal code when classifying and identifying the type of crime on the basis of Alaqhobhalorteurh her, knowing that the taxpayer has committed more than offense in the tax legislation and therefore bear the lot of the sentence, and without the income tax law of reference to solve such cases and therefore are referenced to the general rules in the Penal Code, especially if committed in charge of a single act led to more than a crime or if he commits several acts related to the unity of purpose or was not linked to the unity of purpose, he should ask for a case by case basis, in accordance with the provisions of Iraqi criminal law, noting that there are cases fall the penalty on the taxpayer, such as the case of his death and the decision of amnesty or a private settlement agreement conciliation and the consequences for all of the effects of each state to designate or tax debt and that is what is decide dinthe tax legislation and tax Valmklv asks, in accordance with the provisions of tax legislation in the Income Tax Act of Iraq and under the laws of other Kilda on his money or force them to his incarceration as a means compulsion of physical force him to pay the tax debt in the other cases are similar, and shall normally misdemeanor court Bnzerqzaia tax penalty depending on the type of crime and indicated to him the provisions of the law Iraqi Penal Procedures No. (23) for the year 1971, either on the issues of object recognition and appeal, they are in front of the competent authorities established by law, such as financialauthorityor appeals committees or the discrimination, as well as immediately after the images to judge in charge of the violator, the implementation of the penalty the law with its provisions Private access to justice desired in terms of implementation or the release of the taxpayer or a guarantor to ensure the submission and indicated to him the provisions of the Criminal Procedure Codeand the Penal Codeinthisregard. -Conclusion:Firstresults: Tax revenue in the sovereign is committed to pay a natural person and moral alike, according to the provisions of the Income Tax Act, and to pay the guarantees of several, whether in the law of income tax Iraqi Use legislation other Iraqi non-tax and include all special in different qualities contained in the tax law, does not affect some of the actions of the taxpayer in taxes, including penalties in charge and his partners, if any, and that the crimes charged is determined misdemeanors and infractionsasarefines,imprisonment,andspecializesinitsconsiderationofth ecourtsof misdemeanors usually with cases of the fall of the penalty charge accordingtotheprovisionsofcrimina Lawas well asintheIncome TaxA ctofIraq. Second,therecommendations: The need for special legislation of criminal law in all areas of taxationwith the unification of the provisions of the criminalization and punishment contained in the various Iraqi legislation and tax is the tax and seeks to reform the legal system, tax amendment to some provisions to prevent tax evasion | ||
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