Page 127 - Microsoft Word - FINAL COPY - A Legal Guide to Investing in Iraq _12-7-2015_ _6_.docx

13. How much does it cost to apply for an
investment license? (NIC Website)
Investment license applications are free.
14. What incentives are available to an
investor after obtaining an investment
license? (NIC Website)
The various benefits and incentives
(exemptions), privileges and guarantees
available to an investor with an investment
license include the right or ability to:
• Receive a ten-year exemption from
taxes as of the start of commercial
operations;
• Repatriate profits from investments;
• Employ foreign workers when needed,
if Iraqi workers are not available;
• Obtain exemption from import duties for
the duration of project implementation
and all phases of the project for required
equipment and materials;
• Obtain guarantees from the government
that it will not nationalize or confiscate
investments;
• Open bank accounts in local and foreign
currency, both in Iraq and overseas, in
connection with the project;
• Acquire and dispose of equity and debt
securities listed on the Iraq Stock
Exchange;
• Form investment portfolios in stocks
and bonds; and
• Ownership of land for residential and
industrial use.
See Section III of this Legal Guide.
15. Can a local Iraqi investor enjoy the
benefits of the National Investment
Law?
Yes. Local Iraqi investors are entitled to
enjoy the same benefits as foreign
investors.
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‫ ﻣﺎ ھﻰ ﻛﻠﻔﺔ اﻟﺘﻘﺪﯾﻢ ﻻﺟﺎزة اﻹﺳﺘﺜﻤﺎر )ﻣﻮﻗﻊ‬. .13
(‫اﻟﮭﯿﺌﺔ اﻟﻮطﻨﯿﺔ ﻟﻺﺳﺘﺜﻤﺎر‬
.‫طﻠﺒﺎت اﺟﺎزة اﻹﺳﺘﺜﻤﺎر ﻣﺠﺎﻧﯿﺔ‬
‫ ﻣﺎ ھﻰ اﻟﺤﻮاﻓﺰ اﻟﻤﻤﻨﻮﺣﺔ ﻟﻠﻤﺴﺘﺜﻤﺮ ﻋﻨﺪ اﻟﺤﺼﻮل‬.14
‫ﻋﻠﻰ اﺟﺎزة اﻻﺳﺘﺜﻤﺎر ؟ )ﻣﻦ ﻣﻮﻗﻊ اﻟﮭﯿﺌﺔ اﻟﻮطﻨﯿﺔ‬
(‫ﻟﻺﺳﺘﺜﻤﺎر‬
‫اﻟﻔﻮاﺋﺪ واﻟﺤﻮاﻓﺰ )اﻹﻋﻔﺎءات( واﻟﻤﺰاﯾﺎ واﻟﻀﻤﺎﻧﺎت‬
‫اﻟﻤﺘﻮﻓﺮة ﻟﻠﻤﺴﺘﺜﻤﺮ اﻟﺬي ﻟﺪﯾﮫ رﺧﺼﺔ إﺳﺘﺜﻤﺎر ﺗﺸﻤﻞ‬
:‫اﻟﺤﻖ ﻓﻲ أو اﻟﻘﺪرة ﻋﻠﻰ‬
‫اﻟﺤﺼﻮل ﻋﻠﻰ إﻋﻔﺎء ﻣﻦ اﻟﻀﺮاﺋﺐ ﻟﻤﺪة‬ •
‫ ﺳﻨﻮات اﻋﺘﺒﺎرا ﻣﻦ اﻟﺘﺸﻐﯿﻞ اﻟﺘﺠﺎري‬10 •
.‫إﻋﺎدة ﺗﻮطﯿﻦ اﻷرﺑﺎح ﻣﻦ اﻹﺳﺘﺜﻤﺎرات‬ •
‫إﺳﺘﺨﺪام اﻟﻌﻤﺎل اﻷﺟﺎﻧﺐ ﻋﻨﺪ اﻟﺤﺎﺟﺔ إﻟﻰ‬ •
.‫ إذا ﻟﻢ ﯾﺘﻮﻓﺮ اﻟﻌﻤﺎل اﻟﻌﺮاﻗﯿﻮن‬،‫ذﻟﻚ‬ •
‫اﻟﺤﺼﻮل ﻋﻠﻰ إﻋﻔﺎء ﻣﻦ اﻟﺮﺳﻮم اﻟﻜﻤﺮﻛﯿﺔ‬ •
‫طﻮل ﻓﺘﺮة ﺗﻨﻔﯿﺬ اﻟﻤﺸﺮوع وﻟﻜﺎﻓﺔ ﻣﺮاﺣﻠﮫ‬
•
.‫ﻟﻠﻤﻌﺪات واﻟﻤﻮاد اﻟﻤﻄﻠﻮﺑﺔ‬ •
‫ﺿﻤﺎﻧﺎت ﻣﻦ اﻟﺤﻜﻮﻣﺔ ﺑﺄﻧﮭﺎ ﻟﻦ ﺗﺆﻣﻦ أو‬ •
.‫ﺗﺼﺎدر إﺳﺘﺜﻤﺎراﺗﮫ‬
‫اﻟﻘﺪرة ﻋﻠﻰ ﻓﺘﺢ ﺣﺴﺎﺑﺎت ﻣﺼﺮﻓﯿﺔ‬
‫ ﻓﻲ اﻟﻌﺮاق‬،‫ﺑﺎﻟﻌﻤﻼت اﻟﻤﺤﻠﯿﺔ واﻷﺟﻨﺒﯿﺔ‬
.‫ ﻓﯿﻤﺎ ﯾﺘﻌﻠﻖ ﺑﺎﻟﻤﺸﺮوع‬،‫وﻓﻲ اﻟﺨﺎرج‬
‫إﻣﺘﻼك وﺑﯿﻊ أﺳﮭﻢ وﺳﻨﺪات اﻟﺪﯾﻦ اﻟﻤﺘﺪاوﻟﺔ‬
. ‫ﻓﻲ ﺳﻮق اﻟﻌﺮاق ﻟﻼوراق اﻟﻤﺎﻟﯿﺔ‬
‫اﻟﻘﺪرة ﻋﻠﻰ ﺗﺸﻜﯿﻞ ﺣﻘﯿﺒﺔ إﺳﺘﺜﻤﺎرﯾﺔ ﻣﻦ‬
.‫اﻷﺳﮭﻢ واﻟﺴﻨﺪات‬
‫ﺗﻤﻠﻚ اﻷرض ﻟﻸﻏﺮاض اﻟﺴﻜﻨﯿﺔ‬
.‫واﻟﺼﻨﺎﻋﯿﺔ‬
.‫أﻧﻈﺮ اﻟﺠﺰء اﻟﺜﺎﻟﺚ ﻣﻦ ھﺬا اﻟﺪﻟﯿﻞ‬
‫ ھﻞ ﯾﻤﻜﻦ ﻟﻠﻤﺴﺘﺜﻤﺮ اﻟﻤﺤﻠﻲ أن ﯾﺘﻤﺘﻊ ﺑﻤﺰاﯾﺎ ﻗﺎﻧﻮن‬.15
‫اﻹﺳﺘﺜﻤﺎر اﻟﻮطﻨﻲ؟‬
‫ اﻟﻤﺴﺘﺜﻤﺮون اﻟﻌﺮاﻗﯿﻮن ﯾﻤﻜﻨﮭﻢ اﻟﺘﻤﺘﻊ ﺑﻨﻔﺲ‬.‫ﻧﻌﻢ‬
.‫ﻣﺰاﯾﺎ اﻟﻤﺴﺘﺜﻤﺮﯾﻦ اﻷﺟﺎﻧﺐ‬