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APPENDIX II                                           2 ‫اﻟﻤﻠﺤﻖ‬
                                                   ‫اﻟﺘﺸﺮﯾﻌﺎت اﻟﻌﺮاﻗﯿﺔ ذات اﻟﻌﻼﻗﺔ ﺑﻌﻤﻠﯿﺔ اﻹﺳﺘﺜﻤﺎر‬
A. IRAQI LEGISLATIONS RELEVANT TO
    THE INVESTMENT PROCESS                         ‫ﻗﺎﺋﻤﺔ ﺑﺎﻷﻧﻈﻤﺔ اﻟﻌﺮاﻗﯿﺔ اﻟﺼﺎدرة ﺑﻤﻮﺟﺐ ﻗﺎﻧﻮن‬
                                                              ‫ اﻟﻤﻌﺪل‬2006 ‫ ﻟﺴﻨﺔ‬13 ‫اﻻﺳﺘﺜﻤﺎر رﻗﻢ‬
List of Iraqi Regulations issued in
accordance to the National Investment                                2009 ‫ ﻟﺴﻨﺔ‬2 ‫• ﻧﻈﺎم اﻹﺳﺘﺜﻤﺎر رﻗﻢ‬
Law No.13 2006 as amended                                 ‫ اﻟﻨﻈﺎم اﻟﺪاﺧﻠﻲ ﻟﮭﯿﺌﺔ‬،2009 ‫ ﻟﺴﻨﺔ‬3 ‫• ﻧﻈﺎم رﻗﻢ‬
                                                         .‫اﻹﺳﺘﺜﻤﺎر ﻓﻲ اﻟﻤﺤﺎﻓﻈﺔ ﻏﯿﺮ اﻟﻤﻨﺘﻈﻤﺔ ﻓﻲ إﻗﻠﯿﻢ‬
• Investment Regulation No. 2 for (2009)
• Regulation No. 3 for “Internal                   ‫ ﻧﻈﺎم ﺑﯿﻊ وإﯾﺠﺎر ﻋﻘﺎرات‬،2010 ‫ ﻟﺴﻨﺔ‬7 ‫• ﻧﻈﺎم رﻗﻢ‬
                                                   ‫وأراﺿﻲ اﻟﺪوﻟﺔ واﻟﻘﻄﺎع اﻟﻌﺎم ﻷﻏﺮاض اﻹﺳﺘﺜﻤﺎر‬
    Regulation Investment Commissions in a
    Province not Integrated in a Region”                                                 (‫)اﻟﻤﻌ ّﺪل‬
    (2009).
• Regulation No. 7 for the “Sale and Lease         ‫اﻟﺘﺸﺮﯾﻌﺎت اﻟﻌﺮاﻗﯿﺔ ذات اﻟﻌﻼﻗﺔ ﺑﻌﻤﻠﯿﺔ اﻹﺳﺘﺜﻤﺎر‬
    of Real Estate and Landed Property of
    the State and Public Sector Investment                                         ‫اﻟﻘﻮاﻧﯿﻦ اﻟﺘﺠﺎرﯾﺔ‬
    Purposes” (2010).                              ‫ ﻣﺴﻚ اﻟﺪﻓﺎﺗﺮ اﻟﺘﺠﺎرﯾﺔ‬،1985 ‫ ﻟﺴﻨﺔ‬2 ‫• ﻧﻈﺎم رﻗﻢ‬

List of Iraqi Legislation Relevant to                          (‫ﻷﻏﺮاض ﺿﺮﯾﺒﺔ اﻟﺪﺧﻞ )اﻟﻤﻌ ّﺪل‬
Investment
                                                      ‫ اﻟﺨﺎص ﺑﺎﻹﻧﺪﺛﺎر‬،1994 ‫ ﻟﺴﻨﺔ‬9 ‫ﻧﻈﺎم رﻗﻢ‬       •
Commercial Laws                                    ،‫واﻹطﻔﺎء ﻟﻠﻘﻄﺎع اﻟﺨﺎص واﻟﻤﺨﺘﻠﻂ واﻟﺘﻌﺎوﻧﻲ‬
• Bookkeeping Regulation No. 2 of 1985,            ‫– إﻗﺮار اﻟﻘﯿﻤﺔ اﻟﺘﺎرﯾﺨﯿﺔ ﻟﻸﺻﻮل‬،‫ﺑﻤﺎ ﻓﻲ ذﻟﻚ‬     •
                                                                                                 •
    as amended, required for income tax              ‫اﻟﺜﺎﺑﺘﺔ ﻛﺄﺳﺎس ﻟﺤﺴﺎب اﻻﻧﺪﺛﺎر ﻗﺎﻧﻮن اﻟﺒﻨﻚ‬     •
    preparation.                                                 2004 ‫ ﻟﺴﻨﺔ‬56 ‫اﻟﻤﺮﻛﺰي رﻗﻢ‬        •
• Depreciation Regulation No. 9 of 1994,
    which adopted historical value for fixed       ‫ ﻟﺴﻨﺔ‬3 ‫ﻗﺎﻧﻮن اﻟﮭﯿﺌﺔ اﻟﻌﺎﻣﺔ ﻟﻠﻤﻨﺎطﻖ اﻟﺤﺮة رﻗﻢ‬
    assets as a base for computing
    depreciation.                                                                      1998
                                                     1982 ‫ ﻟﺴﻨﺔ‬113 ‫ﻗﺎﻧﻮن ﺿﺮﯾﺒﺔ اﻟﺪﺧﻞ رﻗﻢ‬
• Central Bank Law No. 56 of 2004
• Free Zones Commission Law No. 3 of                        1984 ‫ ﻟﺴﻨﺔ‬23 ‫ﻗﺎﻧﻮن اﻟﻜﻤﺎرك رﻗﻢ‬
                                                   ‫ اﻟﻤﻌ ّﺪل‬،1997 ‫ ﻟﺴﻨﺔ‬21 ‫ﻗﺎﻧﻮن اﻟﺸﺮﻛﺎت رﻗﻢ‬
    1998
• Income Tax Law No. 113 of 1982                   ‫• ﻧﻈﺎم ﻓﺮوع وﻣﻜﺎﺗﺐ اﻟﺸﺮﻛﺎت واﻟﻤﺆﺳﺴﺎت‬
• Customs Law No. 23 of 1984                            1989 ‫ ﻟﺴﻨﺔ‬5 ‫اﻻﻗﺘﺼﺎدﯾﺔ اﻻﺟﻨﺒﯿﺔ رﻗﻢ‬
• Companies Law No. 21 of 1997, as
                                                          ‫ ﻟﺴﻨﺔ‬20 ‫ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﺼﻨﺎﻋﻲ رﻗﻢ‬     •
    amended                                                                                      •
• Reg. No. 5 (1989) Branches and Offices                                                1998     •
                                                   ،‫ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﺨﺎص ﻓﻲ ﺗﺼﻔﯿﺔ اﻟﻨﻔﻂ اﻟﺨﺎم‬
    of Foreign Companies & Econ.                                                                 •
    Establishments                                                          2007 ‫ ﻟﺴﻨﺔ‬64 ‫رﻗﻢ‬     •
• Industrial Investment Law No. 20 of                         1984 ‫ ﻟﺴﻨﺔ‬30 ‫ﻗﺎﻧﻮن اﻟﺘﺠﺎرة رﻗﻢ‬
    1998                                              ،1976 ‫ ﻟﺴﻨﺔ‬64 ‫ﻗﺎﻧﻮن اﻟﺒﻨﻚ اﻟﻤﺮﻛﺰي رﻗﻢ‬
• Law of Private Investment in Crude Oil
    Refining No. 64 of 2007

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