مبدأ سرية المعلومات الضريبية في قانون ضريبة الدخل العراقي ذي الرقم 113 لسنة 1982 المعدل النافذ

Abstract EN

Some of the requirements for the Tax are that there must be a mutual confidence between the parties concerned.

Tax is represented in the Tax administration and the taxpayer.

Among the manifestations of such confidence is the secrecy of the information and data related to these two parties in order for the taxing process to be disable.

The taxpayer does not hesitate to present information of immediate concern for him and his income subject to tax, in addition to the importance of the principle for the tax administration itself as a body representing the state.