The Kirkuk Federal Court of Appeals building, where an in-absentia verdict was issued against a former tax official convicted of bribery and document tampering.
In absentia
Ex-Kirkuk tax official handed two prison sentences for bribery, record manipulation
KIRKUK — A former official at the Kirkuk Tax Directorate has been sentenced in absentia to two prison terms on bribery and tax record-tampering charges, Iraq’s Federal Commission of Integrity announced Sunday.
The Kirkuk Criminal Court issued its first ruling against Hanaa Abdul Karim Hassan Al-Bayati, the former head of the Lands and Plots Division at the Kirkuk Tax Directorate/First Branch. She received six years in prison and a fine under Resolution 160/2/1 of 1983 for accepting a bribe in exchange for illegally processing a tax transaction.
In a separate case, the same court sentenced Al-Bayati in absentia to four years of maximum-security imprisonment for altering the tax calculation on a property, thereby reducing the amount unlawfully. That verdict was handed down under Article 331 of the Penal Code.
The Commission said the court reached its decision after reviewing witness and complainant statements, administrative investigation findings, and noting Al-Bayati’s flight from justice, which it viewed as further evidence of guilt.
Both sentences include arrest warrants, seizure of her movable and immovable assets, and a travel ban. The court also granted the injured party the right to seek compensation once the rulings become final.