Law NO. 113 of 1982
The law enacts the value added tax, it determines the tax rate imposed on each product and imported goods, also it has provisions on tax deduction on inputs, imposing administrative fines, and tax evasion (The law amended many times)
For more information. https://investpromo.gov.iq/wp-content/uploads/2013/06/Income-Tax-Law-No…
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