General Commission for Taxes in Iraq: Register, Tax Number, Filing, and Records for Shops

Tax season panic usually means a shoebox of receipts, not a tax number, not a trial balance, and no link between SalesReport totals and JournalEntriesTab entries. The General Commission for Taxes (GCT) at https://tax.mof.gov.iq expects registered businesses to support income tax filings with coherent books—you or your accountant files; accounting software does not.

This article helps Iraqi restaurants, cafés, retail shops, and small wholesalers organize toward GCT compliance. We do not state tax rates, penalties, or official deadlines. Any IQD profit example is illustrative. Ra8m provides SalesReport, JournalEntriesTab, ProfitLossReport, staff/POS, and payment voucher Iraq—it does not submit tax returns or obtain a tax number for you.

Cross-read accounting principles Iraq, trial balance Iraq, cost accounting Iraq, accounts receivable and payable Iraq, customer account statement Iraq, accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq.

Quick answer: Register with GCT via https://tax.mof.gov.iq, store your tax number, record daily sales in SalesReport, archive supplier invoices, reconcile monthly on trial balance Iraq, draft ProfitLossReport, pack a filing packet with counsel, and never confuse the tax file with your commercial register entry.

1. Sales — close each day in SalesReport; post summaries to JournalEntriesTab.

2. Purchases — file every supplier invoice by month (cost accounting Iraq).

3. Monthly review — run trial balance Iraq before adjusting accounts.

4. Profit — ProfitLossReport supports profit and loss calculation Iraq; label draft tax worksheets illustrative.

5. Receivables — Customer account statement Iraq before signing AR on the return packet.

6. Separate cash — owner withdrawals via payment voucher, not mixed in the drawer.

Group sales and purchase evidence by period so each accounting total can be traced.

GCT determines income tax due; do not treat this table as a rate calculation. Align structure with financial statements Iraq and accounting principles Iraq.

Verified source: https://tax.mof.gov.iq for registration and published guidance.

No fake deadlines — confirm filing timing each tax year with GCT notices and your accountant.

Commercial register — your commercial register (السجل التجاري) is separate from the tax number; keep both in the corporate drawer but use the correct number on each form.

Software limits — Ra8m helps accounting software small business Iraq workflows; compare free accounting software Iraq features on /en/pricing without claiming e-filing.

Track supplier balances in accounts receivable and payable Iraq. Issue customer account statement Iraq copies before year-end disputes infect the filing. Owner draws and tax instalments should leave an audit trail on JournalEntriesTab via payment voucher.

Workshop checkpoint: General Commission for Taxes portal bookmark verified quarterly

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when General Commission for Taxes portal bookmark verified quarterly is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: tax number stored in finance binder not mixed with POS login

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when tax number stored in finance binder not mixed with POS login is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: supplier invoices filed by month before trial balance

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when supplier invoices filed by month before trial balance is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: SalesReport daily total matched to JournalEntriesTab weekly

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when SalesReport daily total matched to JournalEntriesTab weekly is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: ProfitLossReport draft reviewed before external filing packet

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when ProfitLossReport draft reviewed before external filing packet is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: personal withdrawals posted separately from shop revenue

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when personal withdrawals posted separately from shop revenue is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: customer statements archived beside AR aging worksheet

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when customer statements archived beside AR aging worksheet is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: illustrative profit worksheet labeled not assessed tax

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when illustrative profit worksheet labeled not assessed tax is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: accountant handoff checklist without invented filing deadlines

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when accountant handoff checklist without invented filing deadlines is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: Ra8m exports receipts only software does not e-file GCT

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when Ra8m exports receipts only software does not e-file GCT is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: General Commission for Taxes portal bookmark verified quarterly

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when General Commission for Taxes portal bookmark verified quarterly is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

Workshop checkpoint: tax number stored in finance binder not mixed with POS login

General Commission for Taxes readiness for Iraqi shop and restaurant owners improves when tax number stored in finance binder not mixed with POS login is standard before year-end packing. Use the official portal at https://tax.mof.gov.iq for registration guidance—not unofficial rate tables. Build accounts from accounting principles Iraq, reconcile on trial balance Iraq, track margins with cost accounting Iraq, and separate accounts receivable and payable Iraq from customer account statement Iraq. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher support internal books; Ra8m does not submit tax returns. See accounting software small business Iraq, free accounting software Iraq, profit and loss calculation Iraq, and financial statements Iraq for structure—not legal filing advice.

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General Commission for Taxes compliance for Iraqi shops starts with https://tax.mof.gov.iq, a filed tax number, daily SalesReport, archived invoices, trial balance Iraq, and ProfitLossReport—then counsel files income tax returns. Ra8m records operations; it does not file taxes. Use accounting principles Iraq, cost accounting Iraq, financial statements Iraq, and related guides for structure.

What does the General Commission for Taxes do for shop owners?

The General Commission for Taxes (GCT), reachable at https://tax.mof.gov.iq, administers tax registration, income-tax compliance, and related guidance for Iraqi businesses. This article helps restaurants and retail organize records toward filing—it is not tax advice and does not state rates, penalties, or official deadlines.

Is a tax number the same as the trade register?

No. Obtain and store your tax number in the finance file. Your commercial register (السجل التجاري) is a separate commercial identity document—mention it only when counsel asks; do not confuse the two numbers on GCT forms.

Does Ra8m file my tax return?

No. SalesReport, JournalEntriesTab, ProfitLossReport, and payment voucher export operational data; you or your accountant prepares and submits returns through official GCT channels.

What is income tax in this context?

Income tax applies to business profit per assessed rules—use profit and loss calculation Iraq and financial statements Iraq for internal structure; GCT determines liability.

Illustrative profit example?

Illustrative only: revenue 18,000,000 IQD minus expenses 14,500,000 IQD → 3,500,000 IQD labeled illustrative profit on a worksheet—not assessed tax due.

Which accounting guides come first?

Accounting principles Iraq, trial balance Iraq, cost accounting Iraq, accounts receivable and payable Iraq.

Where do customer balances fit?

Customer account statement Iraq before you sign off AR lines on the filing packet.