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The footnote of The Scholar Abdul Rahman Al-Penjawni on collecting mosques and explaining it to the local by the scholar Abdul Rahman Ibn Mulla Mohammed Ibn Mulla Tahir Al-Penjweni Died in: 1319 AH School: (Absolute and restricted) Study and Observation
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Abstract

Indeed, being busy with the understanding of religion is the best sort of worship that the almighty God has given each period of time a number of scholars and wise men. They receive what has been passed down to them from their great ancestors, and those who are willing to learn will learn, their students preserve their knowledge through teaching and writing. Thus, the scholars were pioneers in this field due to the value and importance of their knowledge. They have strived in learning, explaining, and writing new subjects.

One of those scholars is sheikh (Abdulrahman Al-Penjweni) who passed away 1319 AH in one of the villages of the city of Sulaimani in Iraq. He was one of the wisest scholars, a brilliant investigator, a true worshipper and a humble man. People have greatly benefited from his knowledge and writings. One of his writings in the field of (Principles of Islamic Jurisprudence) is an important book entitled (The footnote of the scholar Abdul Rahman Al-Penjweni on collecting mosques and explaining it to the local (in the origins of fiqh)

(حاشية العلامة عبدالرحمن البينجوينى على جمع الجوامع و شرحه

 للمحلي) this is an amazing book and it’s a crucial  subjects for those who read or study it, but unfortunately it has not received the attention it deserves. It remains in the form of handwriting and is difficult to obtain. Therefore, in this paper, these subjects (Absolute and restricted, apparent and responsible, and overall and shown) (المطلق و المقيد) are mentioned and my research paper consists of two sections:

The first section: studying

The second section: observation

The first Section: contains the academic life of the writer in brief since his life has been studied and observed by some better researchers in order to obtain Masters and PhD degrees. Thus, I have pointed out to his life very briefly and left out the details for the reasons that I mentioned.

The second section: which contains observing the information, my way of observation is the same as the wise scholars with consideration of all the university’s regulations for observing the written scripts.

Key words: margin - Penjawni - collecting mosques- absolute- Restricted

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Wed Mar 10 2021
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المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

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