Page 135 - Microsoft Word - FINAL COPY - A Legal Guide to Investing in Iraq _12-7-2015_ _6_.docx

the most competitive in the region and
globally.
The flat tax of 15% is levied on income
earned by Iraqi and foreign companies. No
taxes are imposed on verified income
derived from foreign government sources,
international organizations or non-
governmental organizations.
Personal income tax rates in Iraq are:
• 3% below Iraqi Dinar (IQD)
250,000
• 5% above IQD 250,000
• 10% above IQD 500,000-IQD
1,000,000
• 15% above IQD 1,000,000
29. Does Iraq monitor product quality
and food hygiene standards?
Yes. The Central Organization for
Standardization and Quality Control
(COSQC), a government agency under the
Ministry of Planning and in coordination
with the Ministry of Health, carries out
inspections for product quality and food
hygiene. In addition, the Ministry of the
Environment conducts radioactive testing.
These procedures are undertaken at food
processing and storage facilities and at
ports of entry. The COSQC inspects local
and imported goods to ensure they meet
health, safety and quality standards.
Furthermore, the Iraqi Council of
Representatives passed the Consumer
Protection Act in 2010. Iraq is a member of
the ISO.
See “Iraq’s Central Organization for
Standardization and Quality Control,”
available at http://www.cosqc.gov.iq.
131
.‫اﻟﻤﻌﺪﻻت اﻟﺘﻨﺎﻓﺴﯿﺔ ﻋﻠﻰ ﻣﺴﺘﻮى اﻟﻤﻨﻄﻘﺔ واﻟﻌﺎﻟﻢ‬
‫ ﻓﻲ اﻟﻤﺎﺋﺔ ﯾُﻔﺮض ﻋﻠﻰ‬15 ‫ﻣﻌﺪل ﺿﺮﯾﺒﺔ ﺛﺎﺑﺖ ﻗﺪره‬
‫ وﻻ‬.‫اﻟﺪﺧﻞ اﻟﺬي ﺗﻜﺴﺒﮫ اﻟﺸﺮﻛﺎت اﻟﻌﺮاﻗﯿﺔ واﻷﺟﻨﺒﯿﺔ‬
‫ﺗﻔﺮض أي ﺿﺮﯾﺒﺔ ﻋﻠﻰ اﻟﺪﺧﻞ اﻟﻤﺘﺤﻘﻖ ﻟﻠﺠﮭﺎت‬
‫اﻟﺤﻜﻮﻣﯿﺔ اﻷﺟﻨﺒﯿﺔ واﻟﻤﻨﻈﻤﺎت اﻟﺪوﻟﯿﺔ واﻟﻤﻨﻈﻤﺎت‬
.‫ﻏﯿﺮ ﺣﻜﻮﻣﯿﺔ‬
‫أﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻀﺮاﺋﺐ اﻟﺪﺧﻞ ﻋﻠﻰ اﻷﻓﺮاد ﻓﺘُﺤﺴﺐ ﻋﻠﻰ‬
:‫اﻟﻨﺤﻮ اﻟﺘﺎﻟﻲ‬
‫ أﻟﻒ دﯾﻨﺎر ﻋﺮاﻗﻲ‬250 ‫ ﻓﻲ اﻟﻤﺎﺋﺔ ﻋﻠﻰ اﻟﺪﺧﻞ أﻗﻞ ﻣﻦ‬3
‫ أﻟﻒ دﯾﻨﺎر ﻋﺮاﻗﻲ‬250 ‫ ﻓﻲ اﻟﻤﺎﺋﺔ ﻋﻠﻰ اﻟﺪﺧﻞ أﻋﻠﻰ ﻣﻦ‬5
‫ اﻟﻒ دﯾﻨﺎر ﻋﺮاﻗﻲ اﻟﻰ‬500 ‫ ﻓﻲ اﻟﻤﺎﺋﺔ ﻋﻠﻰ اﻟﺪﺧﻞ ﻣﻦ‬10
‫ﻣﻠﯿﻮن دﯾﻨﺎر‬
‫ ﻓﻲ اﻟﻤﺎﺋﺔ ﻋﻠﻰ اﻟﺪﺧﻞ ﻓﯿﻤﺎ ﯾﺘﺠﺎوز ﻣﻠﯿﻮن دﯾﻨﺎر ﻋﺮاﻗﻲ‬15
‫ ھﻞ ﯾﺮاﻗﺐ اﻟﻌﺮاق ﻣﻌﺎﯾﯿﺮ ﻧﻮﻋﯿﺔ ﺟﻮدة اﻟﻤﻨﺘﺠﺎت‬.29
‫وﺳﻼﻣﺔ اﻟﻤﻮاد اﻟﻐﺬاﺋﯿﺔ ﻣﻦ اﻟﻨﺎﺣﯿﺔ اﻟﺼﺤﯿﺔ؟‬
‫ ﯾﻘﻮم اﻟﺠﮭﺎز اﻟﻤﺮﻛﺰي ﻟﻠﺘﻘﯿﯿﺲ واﻟﺴﯿﻄﺮة‬.‫ﻧﻌﻢ‬
‫ وھﻰ ﻣﺆﺳﺴﺔ ﺣﻜﻮﻣﯿﺔ ﺗﺘﺒﻊ وزارة‬،‫اﻟﻨﻮﻋﯿﺔ‬
‫وﺑﺎﻟﺘﻨﺴﯿﻖ ﻣﻊ وزارة اﻟﺼﺤﺔ ﺑﻌﻤﻠﯿﺎت‬،‫اﻟﺘﺨﻄﯿﻂ‬
‫ﺗﻔﺘﯿﺶ ﻟﻠﺘﺎﻛﺪ ﻣﻦ ﻧﻮﻋﯿﺔ وﺳﻼﻣﺔ اﻟﻤﻮاد اﻟﻐﺬاﺋﯿﺔ ﻣﻦ‬
‫اﻟﻨﺎﺣﯿﺔ اﻟﺼﺤﯿﺔ ﺑﺎﻻﺿﺎﻓﺔ إﻟﻰ دور وزارة اﻟﺒﯿﺌﺔ ﻓﻲ‬
. ‫إﺟﺮاء اﻟﻔﺤﻮﺻﺎت اﻻﺷﻌﺎﻋﯿﺔ‬
‫وﺗﺘﻢ ﻋﻤﻠﯿﺎت اﻟﺘﻔﺘﯿﺶ ﻋﻠﻰ ﻣﻨﺸﺂت ﺗﺠﮭﯿﺰ وﺗﺨﺰﯾﻦ‬
‫ ﻛﻤﺎ‬.‫اﻟﻄﻌﺎم وﻓﻲ ﻣﻮاﻧﺊ وﻧﻘﺎط اﻟﺪﺧﻮل إﻟﻰ اﻟﻌﺮاق‬
‫ﯾﻔﺘﺶ اﻟﺠﮭﺎز اﻟﻤﺮﻛﺰي ﻟﻠﺘﻘﯿﯿﺲ واﻟﺴﯿﻄﺮة اﻟﻨﻮﻋﯿﺔ‬
‫اﻟﺒﻀﺎﺋﻊ اﻟﻤﺤﻠﯿﺔ واﻟﻤﺴﺘﻮردة ﻟﻠﺘﺄﻛﺪ ﻣﻦ أﻧﮭﺎ ﺗﻠﺒﻲ‬
.‫اﻟﻤﻌﺎﯾﯿﺮ اﻟﺼﺤﯿﺔ واﻟﺴﻼﻣﺔ واﻷﻣﺎن واﻟﻨﻮﻋﯿﺔ‬
‫ﺑﺎﻹﺿﺎﻓﺔ إﻟﻰ ذﻟﻚ أﻗ ّﺮ ﻣﺠﻠﺲ اﻟﻨﻮاب اﻟﻌﺮاﻗﻲ ﻗﺎﻧﻮن‬
‫ واﻟﻌﺮاق ﻋﻀﻮ ﻓﻲ‬.2010 ‫ﺣﻤﺎﯾﺔ اﻟﻤﺴﺘﮭﻠﻚ ﺳﻨﺔ‬
.‫اﻟﻤﻨﻈﻤﺔ اﻟﺪوﻟﯿﺔ ﻟﻠﻤﻌﺎﯾﯿﺮ‬
‫أﻧﻈﺮ “ﻣﻮﻗﻊ اﻟﺠﮭﺎز اﻟﻤﺮﻛﺰي ﻟﻠﺘﻘﯿﯿﺲ‬
‫واﻟﺴﯿﻄﺮة" اﻟﻨﻮﻋﯿﺔ‬
http://www.cosqc.gov.iq.