Abstract
ABSTRACT Tax-checkup is considered the essential stage in taxing accountancy. It helps having an access to the feasible figure of the basis of assessment via verification the taxpayer's adherence to the rules of tax requirements at the preparation of tax -confession and that the confession includes all processes that must be subjected to taxation. Perhaps professions are considered one of the income sources that are subjected to taxation in Iraq; thus comes the significance of tax - checkup. The research aims at the rationalization of tax - check up process for these professions by means of establishing scientific techniques and considerations which are helpful in attaining the right basis of assessment for these professions. It is known that tax –checker; while examining the registers of professions owners - faces many difficulties and problems, as there are nonstandard for the trueness of such registers. Rationalization of the process of tax - check up for professions might curtail problems and disputes that occur between checkers and taxpayers and help to get an access to the right basis of assessment. A descriptive method has been followed in the research, depending on state documents and journals available in this aspect. The research has concluded a group of inferences, the most important of which are: * Tax - checker should perform the correct critic check up and doing required investigations related to economic units exercising those professions. .
