20 December 2016

Iraqi Tax Authority announces new Tax Identification Card requirement

The Iraqi General Commission for Taxes (GCT) has announced that taxpayers in Iraq (legal entities and self-employed individuals) are required to apply for new Tax Identification Cards. According to the GCT's announcement, taxpayers may apply for the Tax Identification Card from December 1, at the Corporate Department for legal entities or at the GCT's branches for self-employed individuals (depending on the individual's place of residence), as appropriate. Furthermore, the GCT has granted taxpayers a 30-day window from the effective date to January 1, 2017, to apply for the Tax Identification Card without experiencing disruption with their applications, filings, or payments at the GCT.

A Tax Alert prepared by Ernst & Young Jordan, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-2171

Document ID: 2016-2171