Page 134 - Microsoft Word - FINAL COPY - A Legal Guide to Investing in Iraq _12-7-2015_ _6_.docx

See Section III of this Legal Guide.
Source: Investor Guide 2015, “Iraq’s
Bilateral and Multilateral
Agreements,” p. 20, available at
http://investpromo.gov.iq/nic_flash/i
nvestors_guide/english.
OPERATIONAL CONDITIONS,
INFRASTRUCTURE, AND BUSINESS SUPPORT
27. Are there any conditions, restrictions
or requirements concerning import
and/or export? What are the rates for
customs duties?
The Tariff Law No. 22 of 2010, as
amended, regulates the percentage of
customs fees imposed on imported goods
(including agricultural products) based on
the tariff tables and schedules. Customs
duty rates range from 5% to 40%.
Source: Article 33 of the 2015 Federal
Budget Act activated the Custom
Duty/Tariff Law No. 22 of 2010, as
amended.
Note: The Second Amendment of the
National Investment Law expanded
privileges for Investors on Customs
Duties for a wider range of imported
materials and prolonged enjoyment of
free Customs Duties.
28. What is the current income tax rate?
(NIC Website)
On NIC Website: Investors awarded with
an investment license receive a ten-year
exemption from taxes commencing as of
the project’s commercial operations. Even
after the expiration of the tax-free period,
investors will continue to benefit from
Iraq's low corporate tax rate of 15%, one of
130
.‫ ﻣﻦ اﻟﺪﻟﯿﻞ‬3 ‫أﻧﻈﺮ ﻗﺴﻢ‬
‫ "إﺗﻔﺎﻗﯿﺎت اﻟﻌﺮاق‬،2015 ‫ دﻟﯿﻞ اﻹﺳﺘﺜﻤﺎر‬:‫اﻟﻤﺼﺪر‬
‫ ﻋﻠﻰ‬،20 ‫ ﺻﻔﺤﺔ‬،"‫اﻟﺜﻨﺎﺋﯿﺔ وﻣﺘﻌﺪدة اﻷطﺮاف‬
:‫اﻟﺮاﺑﻂ‬
http://investpromo.gov.iq/nic_flash/inve
.stors_guide/english
‫ﺷﺮوط اﻟﺘﺸﻐﯿﻞ واﻟﺒﻨﯿﺔ اﻟﺘﺤﺘﯿﺔ واﻟﺪﻋﻢ اﻟﻤﻘ ّﺪم‬
‫ﻟﻠﻌﻤﻞ اﻟﺘﺠﺎري‬
‫ ھﻞ ﺗﻮﺟﺪ ھﻨﺎك أي ﺷﺮوط أو ﻗﯿﻮد أو ﻣﺘﻄﻠﺒﺎت‬.27
‫أو اﻟﺘﺼﺪﯾﺮ؟ ﻣﺎ ھﻰ ﻣﻌﺪﻻت‬/‫ﺗﺘﻌﻠﻖ ﺑﺎﻹﺳﺘﯿﺮاد و‬
‫رﺳﻮم اﻟﻜﻤﺎرك؟‬
،2010 ‫ ﻟﺴﻨﺔ‬22 ‫ﻗﺎﻧﻮن اﻟﺘﻌﺮﻓﺔ اﻟﻜﻤﺮﻛﯿﺔ رﻗﻢ‬
‫ ﯾﻨﻈﻢ ﻧﺴﺒﺔ رﺳﻮم اﻟﻜﻤﺎرك اﻟﻤﻔﺮوﺿﺔ ﻋﻠﻰ‬،‫اﻟﻤﻌ ّﺪل‬
‫اﻟﺒﻀﺎﺋﻊ اﻟﻤﺴﺘﻮردة ﻋﻠﻰ ﺟﺪاول اﻟﺘﻌﺮﯾﻔﺔ اﻟﻜﻤﺮﻛﯿﺔ‬
‫ وﺗﺘﺮاوح اﻟﺮﺳﻮم اﻟﻜﻤﺮﻛﯿﺔ ﻣﺎ‬.‫واﻟﺠﺪول اﻟﺰراﻋﻲ‬
.‫ ﻓﻲ اﻟﻤﺎﺋﺔ‬40‫ ﻓﻲ اﻟﻤﺎﺋﺔ و‬5 ‫ﺑﯿﻦ‬
‫ ﻣﻦ ﻗﺎﻧﻮن اﻟﻤﻮازﻧﺔ اﻟﻔﯿﺪراﻟﯿﺔ‬33 ‫ اﻟﻤﺎدة‬:‫اﻟﻤﺼﺪر‬
22 ‫ ﻓ ّﻌﻠﺖ ﻗﺎﻧﻮن اﻟﺘﻌﺮﻓﺔ اﻟﻜﻤﺮﻛﯿﺔ رﻗﻢ‬2015 ‫ﻟﻌﺎم‬
.‫ اﻟﻤﻌ ّﺪل‬،2010 ‫ﻟﺴﻨﺔ‬
‫ ان اﻟﺘﻌﺪﯾﻞ اﻟﺜﺎﻧﻲ ﻟﻘﺎﻧﻮن اﻻﺳﺘﺜﻤﺎر وﺳﻊ‬:‫ﻣﻼﺣﻈﺔ‬
‫ﻣﻦ ﻣﺰاﯾﺎ اﻻﻋﻔﺎءات اﻟﻜﻤﺮﻛﯿﺔ ﻟﻤﻮاد ﻣﺴﺘﻮردة اﻛﺜﺮ‬
.‫وﻣﺪد ﻣﻦ ﻓﺘﺮات اﻻﻋﻔﺎء اﻟﻜﻤﺮﻛﻲ‬
‫ ﻣﺎ ھﻮ ﻣﻌ ّﺪل اﻟﻀﺮﯾﺒﺔ اﻟﺤﺎﻟﻲ )ﻣﻮﻗﻊ اﻟﮭﯿﺌﺔ اﻟﻮطﻨﯿﺔ‬.28
(‫ﻟﻺﺳﺘﺜﻤﺎر‬
‫ ﯾﺘﻤﺘﻊ‬:‫ﻋﻠﻰ ﻣﻮﻗﻊ اﻟﮭﯿﺌﺔ اﻟﻮطﻨﯿﺔ ﻟﻺﺳﺘﺜﻤﺎر‬
‫اﻟﻤﺴﺘﺜﻤﺮون اﻟﺬﯾﻦ ﺣﺼﻠﻮا ﻋﻠﻰ إﺟﺎزة إﺳﺘﺜﻤﺎر‬
‫ ﺳﻨﻮات ﻣﻦ ﺗﺎرﯾﺦ‬10 ‫ﺑﺈﻋﻔﺎء ﻣﻦ اﻟﻀﺮاﺋﺐ ﻟﻤﺪة‬
‫اﻟﺘﺸﻐﯿﻞ اﻟﺘﺠﺎري ﻟﻠﻤﺸﺮوع ﺣﺘﻰ ﺑﻌﺪ إﻧﺘﮭﺎء ﻣﺪة‬
‫اﻹﻋﻔﺎء اﻟﻀﺮﯾﺒﻲ ﯾﺴﺘﻤﺮ اﻟﻤﺴﺘﺜﻤﺮون ﻓﻲ اﻹﺳﺘﻔﺎدة‬
‫ﻣﻦ اﻟﻤﻌﺪل اﻟﻤﻨﺨﻔﺾ ﻟﻀﺮﯾﺒﺔ اﻟﺸﺮﻛﺎت ﻓﻲ اﻟﻌﺮاق‬
‫ وھﻮ ﻣﻦ أﻛﺜﺮ‬،‫ ﻓﻲ اﻟﻤﺎﺋﺔ‬15 ‫واﻟﺬي ﻻ ﯾﺰﯾﺪ ﻋﻦ‬