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retention of a portion of the land
allotted him accordingly.
D. Paragraph 2 of Revolutionary
Command Council (now-dissolved)
Resolution 850, issued on July 5,
1979 and amended by Resolution 940
on December 21, 1987.
E. Revolutionary Command Council
Resolutions 581 (May 5, 1981), 1187
(September 19, 1982), 222 (February
26, 1977), and 165 (January 1,
1994).
Eighth: The new amendment introduces
new provisions that incorporate many
privileges into the current ones regarding
tax, Customs and other exemptions that
grant Iraqi and foreign investors:
1. Greater exemptions from taxes and fee:
Article 9 of the amendment cancels the
First Item of Article 15 of the Law and
replaces it with the following:
A. “Projects that have obtained an
investment license from the
Commission are exempt from
taxes and fees for a period of 10
years from the date on which
commercial operations commence,
and for each stage of construction
in the project. Exemption from
Customs fees is not included,
pursuant to the First and Second
Items of Article 17 of the Law.
B. Exemption of housing investment
projects from screening and real
estate registration fees, including
fees for the conveyance of housing
units to citizens (legal fees).”
Noteworthy in Paragraph A of this article is
that it establishes the period of exemption
142
. ‫اﻟﻤﺨﺼﺼﺔ ﻟﮫ ﺑﻤﻮﺟﺐ إﺣﻜﺎﻣﮫ‬
‫د ـ اﻟﻔﻘﺮة )ﺛﺎﻧﯿﺎً( ﻣﻦ ﻗﺮار ﻣﺠﻠﺲ ﻗﯿﺎدة اﻟﺜﻮرة‬
‫ اﻟﻤﻌﺪل‬1979 /7/5 ‫( ﻓﻲ‬850) ‫)اﻟﻤﻨﺤﻞ( رﻗﻢ‬
.1987 /12/21 ‫( ﻓﻲ‬940) ‫ﺑﺎﻟﻘﺮار رﻗﻢ‬
(‫ھـ ـ ﻗﺮارات ﻣﺠﻠﺲ ﻗﯿﺎدة اﻟﺜﻮرة )اﻟﻤﻨﺤﻞ‬
(1187)‫ و‬1981/5/5 ‫( ﻓﻲ‬581) ‫اﻟﻤﺮﻗﻤﺔ‬
)‫ و‬1977/2/26 ‫( ﻓﻲ‬222)‫ و‬1982/9/18‫ﻓﻲ‬
.1994/1/1 ‫( ﻓﻲ‬165
‫ﺟﺎء اﻟﺘﻌﺪﯾﻞ اﻟﺠﺪﯾﺪ ﺑﻨﺼﻮص ﺟﺪﯾﺪة اﺿﺎﻓﺖ اﻟﻜﺜﯿﺮ‬:‫ﺛﺎﻣﻨﺎ‬
‫ﻣﻦ اﻻﻣﺘﯿﺎزات اﻟﻰ اﻟﻨﺼﻮص اﻟﻘﺎﺋﻤﺔ ﻓﯿﻤﺎ ﯾﺘﻌﻠﻖ ﺑﺎﻻﻋﻔﺎءات‬
‫اﻟﻀﺮﯾﺒﯿﺔ واﻟﻜﻤﺮﻛﯿﺔ وﻏﯿﺮھﺎ اﻟﺘﻲ ﺗﻤﻨﺢ اﻟﻤﺴﺘﺜﻤﺮﯾﻦ‬
: ‫اﻟﻌﺮاﻗﯿﯿﻦ واﻻﺟﺎﻧﺐ وﻋﻠﻰ اﻟﻨﺤﻮ اﻻﺗﻲ‬
‫ ﻣﻦ‬9 ‫ ﻓﺎﻟﻤﺎدة‬:‫ ﺗﻌﺰﯾﺰ اﻻﻋﻔﺎءات ﻣﻦ اﻟﻀﺮاﺋﺐ واﻟﺮﺳﻮم‬.1
‫( ﻣﻦ‬15) ‫اﻟﺘﻌﺪﯾﻞ ﻗﺪ اﻟﻐﺖ ﻧﺺ اﻟﺒﻨﺪ )اوﻻ( ﻣﻦ اﻟﻤﺎده‬
:‫اﻟﻘﺎﻧﻮن ﻟﯿﺤﻞ ﻣﺤﻠﮫ اﻻﺗﻲ‬
‫ “اوﻻ ﯾﺘﻤﺘﻊ اﻟﻤﺸﺮوع اﻟﺤﺎﺻﻞ ﻋﻠﻰ اﺟﺎزة‬.‫أ‬
‫اﻻﺳﺘﺜﻤﺎر ﻣﻦ اﻟﮭﯿﺌﺔ ﺑﺎﻹﻋﻔﺎء ﻣﻦ اﻟﻀﺮاﺋﺐ‬
‫( ﻋﺸﺮ ﺳﻨﻮات ﻣﻦ ﺗﺎرﯾﺦ ﺑﺪء‬10) ‫واﻟﺮﺳﻮم ﻟﻤﺪة‬
‫اﻟﺘﺸﻐﯿﻞ اﻟﺘﺠﺎري ﻟﻜﻞ ﻣﺮﺣﻠﺔ ﻣﻦ ﻣﺮاﺣﻞ إﻧﺸﺎء‬
‫اﻟﻤﺸﺮوع وﻻ ﯾﺸﻤﻞ اﻻﻋﻔﺎء ﻣﻦ اﻟﺮﺳﻮم اﻟﻜﻤﺮﻛﯿﺔ‬
‫ﻣﻊ ﻣﺮاﻋﺎة اﻟﺒﻨﺪﯾﻦ ) اوﻻ و ﺛﺎﻧﯿﺎً ( ﻣﻦ اﻟﻤﺎدة‬
. ‫( ﻣﻦ اﻟﻘﺎﻧﻮن‬17
‫ اﻋﻔﺎء اﻟﻤﺸﺮوع اﻻﺳﺘﺜﻤﺎري اﻟﺴﻜﻨﻲ ﻣﻦ‬.‫ب‬
‫رﺳﻮم اﻻﻓﺮاز ورﺳﻮم اﻟﺘﺴﺠﯿﻞ اﻟﻌﻘﺎري‬
‫وﺑﻀﻤﻨﮭﺎ رﺳﻮم اﻧﺘﻘﺎل اﻟﻮﺣﺪات اﻟﺴﻜﻨﯿﺔ‬
.”(‫ﻟﻠﻤﻮاطﻨﯿﻦ)اﻟﺮﺳﻮم اﻟﻌﺪﻟﯿﺔ‬
‫واﻟﺬي ﯾﻼﺣﻆ ﻋﻠﻰ اﻟﻔﻘﺮة )أ( ﻣﻦ ھﺬه اﻟﻤﺎدة اﻧﮭﺎ ﺟﻌﻠﺖ ﻣﺪة‬
‫ ﺳﻨﻮات ﻣﻦ ﺗﺎرﯾﺦ ﺑﺪء‬10 ‫اﻻﻋﻔﺎء ﻣﻦ اﻟﻀﺮاﺋﺐ واﻟﺮﺳﻮم ﻟـ‬