Author(s): Zainab Kareem Swadi
The issue of the administration's appellate role is an important topic in Iraq as it gives the taxable individual the right to appeal the administration's decision to impose a certain tax on it. The individual may consider that this tax is excessive and inconsistent with the amount of his real income, so he must be granted the right to object to it by challenging it before the financial authority that issued it, thus ensuring that he is not subject to excessive tax credit. Just as the taxpayer has the right to appeal against the decision to impose the tax, he also has the right to waive the appeal, as he has the power to exercise the right or not to exercise it. It is all the more important in Iraq, especially if we know that the tax rate is through the financial authority itself, not in a way that depends on a decision from the taxpayer, it is not a way of relying on a declaration from the taxpayer about the value of his income in order to be taxed. The administrative decision to tax the taxpayer is only an administrative decision and therefore there is the possibility that it will be subject to the general provisions relating to the appeal of administrative decisions, which will be attempted to be discussed.