Summary

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"Certification sheet" format

Steps (5)

Pay quarterly employee fee (5)

1 Get employee tax declaration form signed

2 Register employee tax declaration form's number

3 Get employee tax declaration signed

4 Get employee tax declaration audited

5 Pay employee tax fee

1

Get employee tax declaration form signed
(last modified: 11/01/2022)

Timeframe ( ver detalles )

10 mn - 20 mn

Contact details

Entity in charge

Directorate of the taxation incoming companies Erbil

Kirkuk road in front of slahadeen university-college of engineering ,

Unit in charge

Direct deduction department

Mon:	08:30 - 15:00
Tue:	08:30 - 15:00
Wed:	08:30 - 15:00
Thu:	08:30 - 15:00
Fri:	closed
Sat:	closed
Sun:	08:30 - 15:00

Person in charge

Rojgar Luqman Mustafa

Writer

Expected results

Employee quarterly tax declaration signed

Requirements

Employee quarterly tax declaration form (original)

Time frame

Waiting time in queue: Min. 5mn - Max. 10mn

Attention at counter: Min. 5mn - Max. 10mn

Legal justification

Ministry of finance regulation of fees number 20 for 2017

Additional information

Quarterly employee tax has to be paid by the employer. Only salaries above 1 million IQDs are subject to tax payments. The calculation is as follows: %5 on the surplus of IQD1 million monthly salary. Payment should be done within 21 days of the quarter at the latest. Otherwise, the percentage rises up to %10 with an additional charge of IQD 75,000. Additionally, an interest of %1.5 charge will be added to the fees in case of delays. This interest amount will be doubled for each additional month of delay.