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3. The amendment introduces new concepts ‫ادﺧﻞ اﻟﺘﻌﺪﯾﻞ ﻣﻔﺎھﯿﻢ ﺟﺪﯾﺪة ﻟﻼﻋﻔﺎءات وﻻﻏﺮاض ﻟﻢ‬.3
on exemptions, and purposes not ‫ﯾﻨﺺ ﻋﻠﯿﮭﺎ ﺳﺎﺑﻘﺎ وھﺬا ﻣﺎﺟﺎءت ﺑﮫ اﻟﻔﻘﺮة ﺧﺎﻣﺴﺎ اﻟﺘﻲ ﺗﻤﺖ‬
previously included, as set forth in
Paragraph “Fifth,” which has been added :‫ ﻣﻦ اﻟﻘﺎﻧﻮن واﻟﺘﻲ ﺟﺎء ﻓﯿﮭﺎ‬17 ‫اﺿﺎﻓﺘﮭﺎ اﻟﻰ ﻧﺺ اﻟﻤﺎدة‬
to Article 17 of the Law as follows:
‫اﻋﻔﺎء اﻟﻤﻮاد اﻻوﻟﯿﺔ اﻟﻤﺴﺘﻮردة ﻷﻏﺮاض اﻟﺘﺸﻐﯿﻞ‬.‫أ‬
A. Primary materials imported for the ‫اﻟﺘﺠﺎري ﻟﻠﻤﺸﺮوع ﻣﻦ اﻟﻀﺮاﺋﺐ واﻟﺮﺳﻮم اﻟﻜﻤﺮﻛﯿﺔ‬
commercial operations of projects ‫واﻟﺪاﺧﻠﺔ ﻓﻲ ﺗﺼﻨﯿﻊ ﻣﻮاد ﻣﻔﺮدات اﻟﺒﻄﺎﻗﺔ اﻟﺘﻤﻮﯾﻨﯿﺔ‬
are exempt from taxes and Customs ‫واﻻدوﯾﺔ واﻻﻧﺸﺎﺋﯿﺔ ) ﺑﺎﺳﺘﺜﻨﺎء اﻟﻤﻮاد اﻻوﻟﯿﺔ اﻟﻤﺘﻮﻓﺮة‬
fees, and also those material used to
manufacture items listed on food .‫واﻟﻤﻨﺘﺠﺔ ﻓﻲ اﻟﻌﺮاق ( ﺷﺮط ان ﺗﻜﻮن ﺻﺪﯾﻘﺔ ﻟﻠﺒﯿﺌﺔ‬
ration cards, pharmaceuticals, and
construction materials (with the ‫ﺑﺎﺳﺘﺜﻨﺎء ﻣﺎ ورد ﻓﻲ اﻟﻔﻘﺮة )أ( ﻣﻦ ھﺬا اﻟﺒﻨﺪ ﺗﻌﻔﻰ اﻟﻤﻮاد‬.‫ب‬
exception of primary materials that ‫اﻷوﻟﯿﺔ اﻟﻤﺴﺘﻮردة ﻷﻏﺮاض اﻟﺘﺸﻐﯿﻞ اﻟﺘﺠﺎري ﻟﻠﻤﺸﺮوع ﻣﻦ‬
are available and produced in Iraq), ‫اﻟﻀﺮاﺋﺐ واﻟﺮﺳﻮم اﻟﻜﻤﺮﻛﯿﺔ وﻓﻘﺎً ﻟﻨﺴﺐ ﻣﺴﺎھﻤﺔ اﻟﻤﻮاد‬
on condition that they are ‫اﻟﻤﺤﻠﯿﺔ ﻓﻲ ﺗﺼﻨﯿﻊ اﻟﻤﻨﺘﺞ ﻋﻠﻰ أن ﺗﺤﺪد ﺑﻀﻮاﺑﻂ ﺗﻀﻌﮭﺎ‬
environment-friendly.
."‫اﻟﮭﯿﺌﺔ اﻟﻮطﻨﯿﺔ ﻟﻼﺳﺘﺜﻤﺎر ﺑﺎﻟﺘﻨﺴﯿﻖ ﻣﻊ اﻟﺠﮭﺎت اﻟﻘﻄﺎﻋﯿﺔ‬
B. With the exception of that listed in
Paragraph “A” of this item, primary
materials imported for the
commercial operations of projects
are exempt from taxes and Customs
fees according to the percentage of
local products used to manufacture
products, in accordance with
guidelines established by the NIC, in
coordination with agencies for the
concerned sectors.

In other words, the new amendment ‫وھﺬا ﯾﻌﻨﻲ ان اﻟﺘﻌﺪﯾﻞ اﻟﺠﺪﯾﺪ ﻗﺪ وﺳﻊ ﻣﻦ داﺋﺮة اﻻﻋﻔﺎءات‬
broadens the scope of exemptions from taxes ‫ ﻓﺒﻌﺪ ان ﻛﺎﻧﺖ ﺳﺎﺑﻘﺎ‬،‫ﻣﻦ اﻟﻀﺮاﺋﺐ واﻟﺮﺳﻮم اﻟﻜﻤﺮﻛﯿﺔ‬
and Customs fees. While they previously ‫ﺗﺸﻤﻞ ﻓﻘﻂ اﻟﻤﻮﺟﻮدات اﻟﺘﻲ ﺗﺴﺘﻌﻤﻞ ﻓﻲ اﻗﺎﻣﺔ ﻣﻨﺸﺄت‬
covered only fixed assets used to construct ‫ اﺻﺒﺤﺖ اﻻن ﺗﺸﻤﻞ اﻟﻤﻮاد اﻻوﻟﯿﺔ اﻟﺘﻲ ﺗﺴﺘﺨﺪم‬،‫اﻟﻤﺸﺮوع‬
project facilities, these exemptions now ‫ﻓﻲ اﻟﻤﺸﺮوع ﺑﻌﺪ ﺑﺪء اﻟﺘﺸﻐﯿﻞ اﻟﺘﺠﺎري ﻟﻼﻏﺮاض‬
include the primary materials used in ‫اﻟﻤﻨﺼﻮص ﻋﻠﯿﮭﺎ ﻓﻲ اﻟﺘﻌﺪﯾﻞ واﺳﺘﻨﺎدا ﻟﻠﻀﻮاﺑﻂ اﻟﺘﻲ‬
projects after commercial operations
commence, for the purposes set forth in the .‫ﺳﺘﻀﻌﮭﺎ اﻟﮭﯿﺌﺔ ﻣﺴﺘﻘﺒﻼ ﺑﺎﻟﺘﻨﺴﯿﻖ ﻣﻊ اﻟﺠﮭﺎت ذات اﻟﻌﻼﻗﺔ‬
amendment and following the guidelines that
the NIC will establish in the future, in
coordination with the authorities involved.

Ninth: In addition to the privileges ‫ﺑﺎﻻﺿﺎﻓﺔ ﻟﻼﻣﺘﯿﺎزات اﻟﺘﻲ ﺟﺎء ﺑﮭﺎ اﻟﺘﻌﺪﯾﻞ ﻓﺎن ھﻨﺎك‬: ‫ﺗﺎﺳﻌﺎ‬
introduced by the new amendment, other ‫ﺑﻌﺾ اﻟﺘﻌﺪﯾﻼت اﻻﺧﺮى اﻟﺘﻲ اﺿﺎﻓﺖ ﺑﻌﺾ اﻻﻣﺘﯿﺎزات‬
‫اﻟﺠﺪﯾﺪة ﻟﻠﻤﺴﺘﺜﻤﺮﯾﻦ او ﻋﺰزت اﻟﻘﺎﺋﻤﺔ ﻣﻨﮭﺎ ﺑﺼﯿﺎﻏﺎت اﻛﺜﺮ‬

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