The principle of confidentiality of tax information in the Iraqi Income Tax Law No. 113 of 1982, effective rate

Some of the requirements for the Tax are that there must be a mutual confidence between the parties concerned. Tax is represented in the Tax administration and the taxpayer. Among the manifestations of such confidence is the secrecy of the information and data related to these two parties in order for the taxing process to be disable. The taxpayer does not hesitate to present information of immediate concern for him and his income subject to tax, in addition to the importance of the principle for the tax administration itself as a body representing the state.