The Public Law Branch of the Faculty of Law at the University of Mosul discussed a higher diploma research on the legal regulation of sales tax on Sunday, May 2, 2021 attended by a part of it, Assistant Professor Dr. WissamNimat Ibrahim Al-Saadi, Dean of the College and Assistant Professor Dr. Kedar Abdul QadirSaleh, Head of the Public Law Branch, and a number of the faculty teaching

The message presented by the student Alya Abdel JabbarYounes in the Public Law Branch dealt with the legal regulation of sales tax, considering that taxes are one of the important sources of state treasury revenues, as the tax plays a fundamental role in the state’s economic and financial policy, as well as its great impact on solving countries ’economic problems and bridging their financial deficit. In tax revenues or the state treasury

Therefore, countries that suffer from economic problems have tended to impose taxes, whether directly or indirectly, to solve their problems, given that taxes are from various revenues, and the progress or success of any country depends to a large extent on the extent to which it exploits these taxes and harnesses them for the benefit of everyone

The study aims to show that the Iraqi legislator imposes a sales tax on the provision of service, such as the service of hotels and first-class restaurants and excellent. As for the obligations and rights of the taxpayer, the legislator did not clarify them, so it was referred to the Income Tax Law No. 113 of 1982

The discussion committee is chaired by Assistant Professor Dr. Muhammad Sami Yunus, the membership of the teacher is Dr. Alia Ghazi Taher, and the membership and supervision of the instructor, Dr. Fadela Abbas, is absent