نظرة تحليلية لمدى توافق عملية التحاسب الضريبي على نقل ملكية العقار وفق القرار 120 لسنة 2002 مع القواعد الضريبية

Abstract EN

The tax on the transfer of real estate ownership is one of the taxes that were applied in Iraq after the year 2002 according to Resolution No.

120 of 2002.

This was due to the problems that faced the work of the General Tax Authority in the process of accounting for transactions of transferring ownership of the property according to the previous mechanism of this decision.

The tax accounting, according to this decision, is with the well-known tax rules because the compatibility between the tax accounting process on transferring the ownership of the property and the tax rules will lead to implant confidence between the taxpayer and the tax administration.

The taxpayer's would not feel complacency and lack of unfairness when there is tax justice and clarity in the tax accounting process.

Thus, this leads to avoid the problems that may occur Between the two parties to the tax accounting process.

A number of applied cases are studied in Al-Mahmoudiya branch, one of the branches of the General Tax Authority.

These studies are to demonstrate the extent of compatibility between the tax accounting for transferring ownership of the property with the tax rules.

The research has come out with a set of conclusions, including that this type of tax does not comply with some tax rules.

It is not consistent with the principle of justice, since the taxpayer who sells a share of his property bears more tax than it is.

Also, it does not comply with the rule of certainty because the taxpayer does not have sufficient information about his complex tax accounting mechanism, since most of the taxpayers do not have tax awareness and are ignorant of the tax laws.

It is consistent with the rule of convenience because the taxpayer will pay its amount after receiving the amount of the property that he sold or disposed of, and it corresponds to the rule of economy as it does not cost the tax administration high costs when collected.

The taxpayer is the one who is forced to pay it when completing his transaction to sell his property.

The research has reached a set of recommendations that could enhance the effectiveness of the tax calculation process on property transfer transactions and its compatibility with tax rules.