The General Commission for Taxes (GCT) Federal Iraq announced the launch of their online tax registration platform and the use of unified electronic tax identification number (TIN).
The GCT announced, under the supervision of the Minister of Finance and with the support of various European Agencies, the launch of its Electronic Tax Registration System.
Long expected, and in line with the provisions of the Tax Reform from 2023, this launch is an essential step in the digital transformation of the GCT. The operational transition from paper files to an integrated electronic tax environment will significantly contribute to unifying and improving accuracy of taxpayer data, simplifying procedures, reducing errors and facilitating electronic integration with relevant government entities.
The functionalities of the tax platform are expected to be implemented in phases to allow gradual expansion of the system’s application in accordance with the GCT’s digital transformation objectives.
The initial phase was launched on 9 August 2026 (activation of the platform expected on 16 August 2026).
Phase 1 launch
- Only newly created companies will have the possibility to create an account online.
- Upon creation of the account, the system will allocate a unified tax identification number (TIN) approved electronically (*) linking the taxpayer’s data and transactions across government systems.
Upcoming Phases
- In the upcoming phases, it is expected that all taxpayers will have to be registered online.
- Further functionalities are also expected to be released, such as online tax return filing, payment, request for clearance certificate, etc.
Several questions remain with respect to the practical implementation, obligations and deadline. We understand from the GCT officials that manual registration (*) and processes will still apply during the transition period (at least for a couple of months). However, it is a positive step towards enhancement of the tax administration efficiency and the quality of services provided to taxpayers.
