AL- Mouhaqiq Al-Hilly Journal for legal and political science

The legal regulation of the taxpayer's rights towards the tax administration necessitates a statement and clarifications to the taxpayers of the rights of the direction of the tax administration, and that these rights are related to the person in charge, and represent all that can be claimed by the taxpayer take into account his own interest in not charging the tax burden beyond his capacity mandate, These rights are determined for the situation of the special taxpayer associated with his person and related to his surroundings.
These rights include the right of the taxpayer to carry out his business and economic activities in such a manner as to enable him to achieve his legitimate purposes. The tax administration shall, in turn, obligate the tax administration to keep the activities of the economic commissioner confidential and to the extent that it achieves the guarantees of this confidentiality.
A part of the rights is also related to the taxpayer's private money, ie rights that affect the taxable income of the taxpayer, which is the expenses and expenses incurred by him for the purpose of obtaining his income, the expenses he spends for the purpose of increasing his income or maintenance and maintenance, and may cause losses resulting from the exercise of his activities Which is a financial burden that must be taken into consideration when placing his income subject to income tax, as well as exempt from this income from being subjected to tax either partially or exclusively for temporary or permanent purposes and to alleviate the taxpayers and to encourage economic, social and political activities.
The tax law regulates the taxpayer's rights of a procedural nature. These rights are the right of the taxpayer to be in contact with all tax legislation, instructions and administrative decisions of his own, to enable him to determine his rights and obligations.
It is also the rights of the taxpayer is the obligation of the tax administration to properly apply the legal base and to recover the tax payments in excess of what is owed to the public treasury
The legal organization of the taxpayer's rights was studied in the direction of the tax administration in two cases where the first study examined the rights of the personal and objectively charged and in the second part the rights of the taxpayer of a procedural nature.
Finally, we reached a set of recommendations, such that when the taxpayer loses, he is required to fill his loss from any other source of income and in any period of time until his loss is fully paid.
We have also concluded that the inclusion of amounts of voluntary contributions, legal expenses and insurance premiums are included in the expenses that must be used to obtain income and should be included in the exemptions clauses.

Abstract
A duty of a civil worker of concealing work's secrets considered one of the most important duties emphasized by work's judicial laws, as worker by conducting his job will be able to get access to important information which he couldn't get to it without, and any breach of these duties will undermine the states interests especially that all worker's with different levels are individuals addressed by the law texts with compel them to conceal the secrets.
Concealing duty contradict with the transperancy principle in administrative job that become clear with the presence of government corruption, also it is related with other occupational's duties as conserving duties as both of them represent employee freedom's restraint to express his opinion, it is also related to(manager's obedience) when the manager's issuing orders to his employee to be secretive, this study will highlight on the concept of concealing secrets related to the occupation as stated by the public workers disciplinary law no.14 in year (1991) in three studies, in the first study we will highlight on the concealing secrets texts and its relation with the transperancy principles in managerial jobs, the second study we will highlight on the relation between the duty of the concealing the secrets with some of other work's duties, the third study will highlight on concealing range.

The agreement on the mortgagor's mortgagor's possession is a condition associated with the contract of mortgage, whether insurance or possession.
It is an agreement between the mortgagor and the mortgagor on the mortgaged mortgagor's possession when the debtor fails to pay the secured debt.
Agreement, and some legislation, but when the availability of certain conditions that achieve the interests of contractors.

Abstract
The banking supervision of the topics that emerged as a result of banking and principles established in legislation
And international agreements and organizations are a series of overlapping and integrated on a variety of different periods of time procedures.
Even become one of the most important functions performed by central banks in the present day because it is the highest monetary authority in the state and has effective characteristics That will manage this vital activity.
In this regard, I found as measure of banking supervision and impose decisions in cases prescribed by law.
Subject its banks to create a banking system that is able to cope with banking risks or crises faced by the country at some point. The effect of increasing the level problems faced by the natural economy and the global and economic alike.In addition to the protection of the same bank of some operations or actions that lead to the damage done resulting from damage to depositors and customers and adversely affecting the stability of the economic system.
Among our findings through this research that banking supervisionis a set of procedures or supplies legal awalqrarat taken by the central bank on an ongoing basis in order to maintain the stability of almsrvi.oaguetarahna system at the national Musharana through the recommendations made isthis Seathaaadad two legal to modify Coleman law Iraqi central bank for the year 2004 and the law of the Iraq banks for the year 2004 to give a national character to these Aleghanonin.ouksmona this research on to topics we dealt with in the second research study of the concept of banking supervision.

The tremendous advancements in medical science of great importance, especially in the field of industrial reproduction and treatment techniques stem cell transfer and organ transplants as well as medical research, and increased the importance after the expansion of the scope of these technologies through a broad turnout them by patients who suffer from infertility Obed incurable diseases, this scientific development has delivered a Bdilalh on the concept of a human embryo and expanded that concept to include embryos resulting from assisted fertility and human reproduction and breeding Bakri and other modern techniques, however the whole, the concept of human embryos did not specify in the law texts explicit, so we must refer to the rules public laws comparison shop which is the law of Iraq, Egyptian and French, as well as reference to Islamic Sharia law in the laws of the countries which permit it, we have begun this study looks at the definition of human embryos to indicate what the fetus and when to begin the first stages of the growth has come from his statement eccentric going through that stipulated by the Koran did medical scientists differ identified, in addition to a statement of multiple embryos images, if they live embryos resulting from natural insemination or artificial, whether internal in the womb of the woman or external test Aoicon pipeline result of cloning a human or of self-reproduction, which was stimulate egg female on the division without having to man cells, or they may have embryos dead Kalajnh aborted as this has a great importance in determining the legitimacy and legal provisions to benefit them, and also we discussed the legal nature of the fetus and the beginning of human life to him and we came to he was the first man stages and regaining protection legal from the beginning of enrichment, but differs from the adult human in legal obligations as it has the capacity must be incomplete, and finished in the finale to a number of findings and recommendations.

Case Conformity considered as appliance of legal rule and establishing as it is credible from case events , with other words as description for these events and presentation they as elements or conditions or limits for the appliance of legal rule much longer reflects of mistaken adjustment on specific Jurisdiction of courts matter which decide the case , but already reflect on specific Jurisdiction of appeal court . The legal adjustment is a complicated process being don’t perform isolate from opponents .
Therefore the opponents have role in mistaken adjustment because of non – confidence in determining of case events and clearness of its subject , or because non – proof events in the case as long as this on their shoulders . Therefore the court must don't invoke the designations and descriptions of opponents for events and to clear what is ambiguity in the case subject . The mistake may be in adjustment from the side of court subject because the court don't take account of his power toward the reality matters mainly in event potential and evidence procedure and already the mistaken adjustment to be because of non – observation law matters mainly it were of the side of legislative provisions or other rules which can apply on the event .
The court of appeal must have a supervision role on adjustment accuracy , wherever it control extend on the event matters which has been decided in spite of the level of this court , without mean that investigate the reality again , as it is recognized and represent itself in case file .
The control of the court has to be extended to reach adequacy and logical of real reasons as well as the state of distortion of the events , but the extension its control has to reach the matters of law , and so fort the enter course of roles of opponents and courts . Therefore the legislator has to deal with the necessary applicable rules for adjustment process .

international law and domestic law provisions covenants binding set of obligations imposed on its target audience, whether they are countries or individuals, when exceeded those commitments it is that a crime had to be the legal responsibility and then punishment against those who committed those crimes.

What we have seen with regard to the case of Iraq and the crimes that were committed during the invasion in 2003 and the years following that date at the hands of foreign military forces and employees of private security companies of crimes varied between international crimes and internal crimes had to be held accountable before the competent court and been granted immunity altogether different all those planned for the representatives of States immunity to make it accountable not difficult, but the image effect in Iraq of violations by the mentioned categories makes it imperative for countries respect and fairness for victims' rights, which bellowed activating the role of the competent court to hold accountable those categories for the committed violations in Iraq.

In our research we will try to address the problem of identifying the competent judicial accountability, whether international spend or internal spend and reference solutions available to Iraq to hold accountable those groups in front of international justice or criminal spend with touched on the images of military trials and the reference to the obligations imposed on the same correlation Private Security Companies states

The research aims to discussion the role of the chosen law in international decumentery credit contract and its impact in solving the problematic conflict between the laws that cause this decade by raising them because of international called and multiple limbs and undergo all of them to a state of law differs from the other .
As the officer will attribution of controls stipulated by the laws of most states is working on the application of the chosen on the International Decade of the law without the threat of legal safety and away from the inertia that characterizes some other standards .
The research and by dividing it into two sections we dealt with in the first part, the analysis of holding the international documentary credit through the statement of what it is and stand on its importance and the types and effects and legal qualification who made about it in terms of Fiqh and the statement of the most important theories that responded to it and then discuss international described and in the second topic will law by exposure to the concept and the statement of the theories that she called and clarify the scope and methods of his choice and a statement suitability for use in holding the international documentary credit and then was standing on the difficulties of application in the contract letter of credit and we have found that these difficulties may be related to the methodology of the standard will law and those related to the privacy of contract Accreditation international documentary .

In order to keep the unity of the dispute in front of the court , the legal legislations allow the process of investigating many disputes sues together, to facilitate the procedures, reducing the expenses and avoiding the conflict between judges, in case of submitting many dispute sues to the court , legislations had allowed process of investigation them together in one time provided that being done under conditions and stipulations relied on to achieve this unity or these goals, this stipulation is represented either by correlation among the disputes or non-segmentation, all that is just for elimination the case of making the dispute an open space for anyone like to be involved with, that will increase the disputes and contrasting the situations of opponents then complexing the case and delate the whole course, the result will be losing of the goal we aim to achieve which is reducing the time, efforts and costs.

The dispute starts between the claimer and the defendant, sometime starts with multi parties, this is called the genuine multnation, and sometime starts with one claimer and a defendant and during processing the multination occur, the will lead to contrast of opponents and different attitudes, that will lead to segmentation of the unified dispute, in order to keep the unity it's must let the opponents to submit their sues together provided that existence of correlation, and that include also combining multi disputes in case of existence of correlation relation among them, in case of the opponents, place or the reason .

Bank loans is a direct credit fence, which provide a measure of liquidity to the customer and that of an image also financial dependence and discount commercial papers, and loans banking three types namely short-term loans and medium-term loans and long-term loans, and the importance of risk management process appears clearly only in loans medium or long-term, because the risk increases as the increased length of the loan, so the risk management are all processes and previous actions subsequent or check bank loans risk, and carried out by the competent authority in the bank to avoid or reduce the losses caused by these risks.
It follows the responsibility of the bank in order to risk loans several management duties and is two stages, before granting the loan must be queried for its customer financial and filled and guarantees provided by him and the appropriate terms of the loan to the strategy followed in the bank, either after being granted the loan he last follow-up is a query and follow-up of the means of avoiding risks bank loans, and finally the loan risk management when earned, which is using the media to address these risks are either to mitigate them using various means of the most important guarantees provided by the customer, or to convert them to third parties and is insurance on loans and securitization of these loans and the use of financial derivatives contracts.

The penalty is a natural consequence of the completeness of any responsibility, regardless of its nature and the legal system to which it is subject.

The penalty is the inevitable result of any aggression that generates harm to third parties regardless of the type of damage. Each type of responsibility within the perimeter of the job has its own penalty which corresponds to the nature of the offense committed by Employee, and the penalty of the completion of the elements of responsibility for personal staff errors is compensation and reparation, and in the administrative liability based on error multiple parties are committed to compensation for damage according to the nature of this error and vary means by which the management of the employees because of what generated by Their personal faults for their responsibility for damage to others and for the fulfillment of their value on their behalf.

The judicial body used by the parties to the compensatory dispute is different from one judicial system to the other. This is closely related to the nature of the dispute, whether it is a public or private law dispute, or the nature of the judicial system, whether it is monolithic or dual.

A certificate of electronic authentication is an electronic document issued by a licensed or approved authentication authority that contains a set of data relating to the parties to the contract or certificate itself, which is intended to verify the authenticity of the electronic signature and to acquire it as the legal signature. The electronic authentication certificate contains a set of data, including those related to the service provider, including the certificate owner, including the subject matter of the certificate, which are optional, including mandatory, which requires the service provider to include in the certificate. As well as official and customary texts, and constitutes a reliable evidence of proof if a set of conditions stipulated by law are available.

The service provider immediately informs him of the death of the natural person or the expiration of the legal entity with the certificate revoking it immediately. The electronic documentation of the contracts that are based on personal consideration, that it ends with the death of the natural person or the expiration of the legal person with the certificate.

The Iraqi legislator required the electronic authentication service provider to revoke the certificate in the event of error, fraud or illegal use. As for the suspension of the work of the certificate, he has the option to suspend it or not.

National laws and international legislation are authentic and legally equivalent between a foreign electronic certificate and a certificate of authentication issued by a national certification authority. The question of recognition is the responsibility of the competent authorities in the State, as it has the task of approving the foreign documentation bodies by entering into and entering into agreements with other States and international organizations. The Iraqi legislator and legislator did not mention the existence of such equality.

It won corner of satisfaction in the contract interest legislation to the extent that it has organized its provisions structured detailed desiring to be the convergence of my control parties to the contract convergence sound expressing satisfaction conscious selected between the parties to the share subscription and realistic in the formation of the contract, the young man this compatibility flaw was his right to terminate the contract.

But we are in front of the great technological development the production of goods and provision of services and Tnoahma absolute and the ability to marketing no matter how remote distances, along with the increasing attention to the campaigns of advertising and the concomitant sweeten urged contracting and even move to replace the consumers and entice them to establish the facilities provided all of that may be paid to the conclusion contract or contracts were not to Abermha not for those methods, which resulted in a region displayed on the corner of satisfaction free from legislative protection consisted consumer haste and recklessness to conclude contracts, it does not usually have the opportunity sufficient for review before it contracts, being can not terminate the contract only to defect in satisfaction and after check the terms of the theory of defects satisfaction, but this solution is a treatment can not be used only after verification defect.

There is no doubt that the information revolution has left proportions in different areas of law, was the Trade Law largest share of this revolution, e-commerce has emerged that meet the requirements of commercial law as the one of the main pillars on which the speed is in the deal, which is consistent with the nature of the trade electronic, except that there are some obstacles that hinder the exercise of e-commerce research and we will show we will cover the most important legal and technical means that will help to overcome these obstacles.

The custom plays an important role in two occasions first : when there is a shortage in the legation then the custom completes it (complementary to the legislation ) . this is in countries which deam the custom as an official (source of low like Iraq and Egypt second : when the legislation is implemented , here the custom clarities the requirements of this implementation here, custom is (assistant to the legislation )
Then the question is : what is the basis of the power of custom that gives custom the characteristic of law ? in the answer of this question , we find four
Direction : some refers to (the consent of society ) another raters to the (social necessities) A third direction find the basis of the power in the (judicial application ) and fourthly is the (consent of the legislator) .
Our study is comparative on between the legal jurisprudence and the Islamic jurisprudence the study concluded that custom should not be deamed as an indebendant , and creatire source of the legal rule , however , it can be rettered to , for the proper application of legislation . custom is closer to the interpretation sources rather than official sources of law .