Abstract

Globally attention increase to  information and communication technology (ICT) As a tool for gathering, storing and transferring information in speed and high accuracy, the Iraq is one of the countries the most distant from the use of this technology Because of the circumstances experienced by the country, through Legislative shortfall in laws related to this tax and also  traditional procedures in collection taxes in general without belong to technological means . This research aims to the necessity in the  legislate a special law in sales tax, and also the role that played in Information and Communication Technology in increasing the collection of income tax in different types With speed and high accuracy and reducing the cases of runaway and avoid tax.

This research shows many of conclusion one of the most important: of them was that there are lack in special Legal Legislation in Iraqi sales taxes and its focus on service and specific simple items ,General commission for taxes depend on the hand system in accountability tax in collecting taxes impose according law, and the used  of information technology and communication participate in tax account about sale tax  in active way and participate in  Financing the state budget.  

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