Income tax and raised in Palestine Prepare the student / Mustafa Masood The supervision of Dr. / Mustafa Masood The supervision of Dr. / Tarek Abojeen

Income tax, its inception and development in Palestine Is a tax on income from taxes, which are of great importance in different countries because of this type of tax advantage of consistency and repetition and the fact that the best criterion for the expression of the capacity charge as it excels in Abundant yield.

Created the income tax and stages of development in Palestine Income tax imposed in Palestine for the first time formally to the era of the British Mandate of Palestine and that was the issuance of Law No. 23 of 1941 and became effective on the date of 1/9/1941 AD and Palestine is the fourth Arab country where the income tax imposed in an official capacity and the introduction of this law, the administrative authority with the power to apply and the implementation of the provisions of this law and this law was a statement Points imposed by the tax.

Created the income tax and stages of development in Palestine The end of the 1947 amendment to the previous law was Act No. 13 of 1947 This law has been no significant change, however, that he had set up a new points subject to the tax where the profits come from any property other than land and buildings, industrial buildings, as it had profits of export agriculture and the profit tax has also worked to reduce the chip tax to six segments and increase the maximum tax rates so that the start of the 5% and 50% end in imposition of a tax advantage for companies by 25%, and work to address the double taxation

Created the income tax and stages of development in Palestine After the evacuation of the British Mandate of Palestine in 1948 left to work in this law in the Gaza Strip and continued to Law No. 13 of 1947, and for the West Bank, it is clear the British Mandate ended and the law of 13 Jordanian government issued Law No. 50 of 1951 and a law where the tax laws income and the West Bank East Bank has remained in force until replaced by Law No. 12 of 1954

Created the income tax and stages of development in Palestine -The most important distinction of this law that has been developed by the Income Tax Department under the Ministry of Finance and direct the work of this law to expand the subject to the tax where the subject of new sources of tax and introduced a new stage in the appeal stage is characterized by excellence and to the increased proportion of the rise in tax rates in addition to the text At the personal exemption and the new family.

Created the income tax and stages of development in Palestine -The most important stages of the evolution of income tax, the West Bank were issued Law No. 25 for the year 1964 since this law fundamentally changed the concept of income so that the definition of income does not directly and simply to refer to elements of taxable income.

Created the income tax and stages of development in Palestine - After it became the West Bank and Gaza Strip under Israeli occupation in 1967 the fiscal position remained in Palestine as it is based on the Military Order No. 2 of 1967 issued by the Israeli military and the ruling on the basis of the military order issued by former military ruler are 38 other military and No. 35 of 1967 and provision for income taxes to remain as it is in the West Bank and Gaza Strip pending the otherwise

Created the income tax and stages of development in Palestine It should be noted that the amendments to Law No. 25 of 1967 on the orders through the military occupation imposed by the amendments were not necessitated by the need to keep abreast of developments in legislation, but at was objective interests of the occupation authorities and the achievement of its objectives.

Created the income tax and stages of development in Palestine After the signing of the Oslo peace accords in 1993 and the establishment of the second half of 1994 became the income tax within the purview of the Palestinian Authority and issued Law No. 17 of 2004.

Income tax in Palestine 1-Taxes on income and profits. 2-Customs duties. 3-Value added tax. 4-Other tax revenue such as property tax and purchase tax and so on.