Demonstration of Objection to Administrative decisions and Procedures for Income Tax

Abstract

Most of the Iraqi laws give wide powers to the administrative bodies that represent the state to express its will and to organize a specific activity related to regulation of the legal relationship between the state and individuals under the provisions of the law. The same laws, in return, recognize the right of individuals to object or assert the right by defending their interests against any abuse of power or by granting the administration, an opportunity to rectify its mistakes if it proves that there is a legal violation in its decision. As these laws, the income tax, regulate the process of demonstration and determine the legal evidence that the objector must present to defend his or her financial or legal rights against the work or decision of the administrative body. The recognition of the right of demonstration and defense in legal legislation is in accordance with the provisions of the Constitution that include general principles and texts for the protection of rights and freedoms and ensuring justice and equality among members of society. As proofing the disputed right and providing legal guarantees for exercising the right of defense creates a balance between public and private interests, supports and enhances confidence in the administration's activity. Thus the achievement of legal legitimacy and the rule of law. Taking in consideration that the amended Iraqi Income Tax Law No. 113 of 1982, which is the focus of our research, is described as being independence and has special system for objection’s mechanism  against decisions and administrative procedures, dispute resolution and how to prove the disputed right clearly out of the rest of the tax and non-tax  laws in Iraq.