Page 18 - Microsoft Word - FINAL COPY - A Legal Guide to Investing in Iraq _12-7-2015_ _6_.docx

Industrial Investment Law No. 20 of 1998,
and Free Trade Zone Law No. 3 of 1998, in
addition to several related pieces of
legislation, such as Regulation No. 5 of
1989. Additional information can be found in
Section 3 of this Legal Guide.
Three points should be noted regarding these
related laws:
First, when the text of any of these laws
conflicts with the National Investment Law,
application of the National Investment Law
supersedes these laws, even if the conflicting
law was enacted subsequent to the National
Investment Law. This is pursuant to the
principle that “specific rules restrict general
rules,” and is also affirmed in the National
Investment Law, which states that “any
provision that contradicts the regulations of
this law shall be null and void.”
Second, the general policy of the State is
toward ensuring that investments are given
priority. This is a critical point in terms of
the application of related laws, drafting
contracts, and removing ambiguities in
applying laws and procedures.
While the National Investment Law lays out
the general terms for providing benefits and
protections for investors, there are areas on
which the National Investment Law is silent
and the relevant laws outline more detailed
procedures to be followed by the investor. At
the same time, the National Investment Law
does not absolve any investor from fully
adhering to the requirements and
mechanisms of other laws, as well as any
legal requirements applicable under Iraqi law
as a whole. For example, obtaining an
investment license does not absolve a project
investor from satisfying the requirements for
registering a company under the Companies
Law, nor from registering or satisfying the
particular requirements for obtaining a
building permit or import license. Moreover,
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‫ ﻟﺴﻨﺔ‬3 ‫ وﻗﺎﻧﻮن اﻟﮭﯿﺌﺔ اﻟﻌﺎﻣﺔ ﻟﻠﻤﻨﺎطﻖ اﻟﺤﺮة رﻗﻢ‬،1998
‫ ﺑﺎﻹﺿﺎﻓﺔ اﻟﻰ ﺑﻌﺾ اﻟﺘﺸﺮﯾﻌﺎت اﻻﺧﺮى ذات‬،1998
‫ وﻟﻠﺤﺼﻮل ﻋﻠﻰ‬.1989 ‫ ﻟﺴﻨﺔ‬5 ‫ ﻛﺎﻟﻨﻈﺎم رﻗﻢ‬،‫اﻟﻌﻼﻗﺔ‬
‫اﻟﻤﺰﯾﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﯾﻤﻜﻦ اﻹطﻼع ﻋﻠﻰ ﻗﺎﻋﺪة‬
‫اﻟﺘﺸﺮﯾﻌﺎت اﻟﻌﺮاﻗﯿﺔ اﻟﻤﺸﺎر إﻟﻰ ﻣﻮاﻗﻌﮭﺎ اﻷﻟﻜﺘﺮوﻧﯿﺔ ﻓﻲ‬
.‫ﻧﮭﺎﯾﺔ اﻟﺪﻟﯿﻞ ﻛﻤﺼﺎدر‬
‫وھﻨﺎ ﺗﺠﺪر اﻹﺷﺎرة إﻟﻰ ﻧﻘﻄﺘﯿﻦ ﺗﺘﻌﻠﻘﺎن ﺑﺘﻠﻚ اﻟﻘﻮاﻧﯿﻦ‬
:‫ذات اﻟﺼﻠﺔ‬
‫ ﻋﻨﺪﻣﺎ ﯾﺘﻌﺎرض ﻧﺺ ﻣﻦ ھﺬه اﻟﻘﻮاﻧﯿﻦ ﻣﻊ ﻗﺎﻧﻮن‬،ً‫أوﻻ‬
‫ ﻓﺈن ﺗﻄﺒﯿﻖ ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر‬،‫اﻹﺳﺘﺜﻤﺎر ﻓﻲ اﻟﻌﺮاق‬
‫ ﺣﺘﻰ ﻟﻮ ﻛﺎن اﻟﻘﺎﻧﻮن‬،‫ﯾﺮﺟﺢ ﻋﻠﻰ ﺗﻠﻚ اﻟﻘﻮاﻧﯿﻦ‬
.‫اﻟﻤﺘﻌﺎرض ﻗﺪ ﺻﺪر ﻓﻲ وﻗﺖ ﻻﺣﻖ ﻟﻘﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر‬
‫ ﺣﯿﺚ أن‬."‫وﯾﻌﺘﺒﺮ ذﻟﻚ إﻋﻤﺎ ًﻻ ﻟﻤﺒﺪأ "اﻟﺨﺎص ﯾﻘﯿّﺪ اﻟﻌﺎم‬
‫ﻣﻦ اﻷﺣﻜﺎم اﻟﺘﻲ أوردھﺎ ﻗﺎﻧﻮن اﻻﺳﺘﺜﻤﺎر ھﻮ ﻋﺪم‬
.‫اﻟﻌﻤﻞ ﺑﺄي ﻧﺺ ﯾﺘﻌﺎرض وأﺣﻜﺎم ھﺬا اﻟﻘﺎﻧﻮن‬
‫ إن اﻟﺴﯿﺎﺳﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺪوﻟﺔ ﺗﺴﯿﺮ ﺑﺈﺗﺠﺎه ﺿﻤﺎن ﻣﻨﺢ‬،ً‫ﺛﺎﻧﯿﺎ‬
‫ وھﺬه ﻧﻘﻄﺔ ﻣﮭﻤﺔ ﻣﻦ ﺣﯿﺚ‬.‫اﻷوﻟﻮﯾﺔ ﻟﻺﺳﺘﺜﻤﺎرات‬
‫ وإزاﻟﺔ‬،‫ وﺻﯿﺎﻏﺔ اﻟﻌﻘﻮد‬،‫ﺗﻄﺒﯿﻖ اﻟﻘﻮاﻧﯿﻦ ذات اﻟﺼﻠﺔ‬
.‫اﻹﻟﺘﺒﺎﺳﺎت ﻓﻲ ﺗﻄﺒﯿﻖ اﻟﻘﻮاﻧﯿﻦ واﻹﺟﺮاءات‬
‫وﺑﯿﻨﻤﺎ ﯾﺤﺪد ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﻘﻮاﻋﺪ اﻟﻌﺎﻣﺔ ﻟﺘﻮﻓﯿﺮ‬
‫ ﺗﻮﺟﺪ ﻣﺠﺎﻻت ﯾﻜﻮن‬،‫اﻟﻤﺰاﯾﺎ واﻟﺤﻤﺎﯾﺎت ﻟﻠﻤﺴﺘﺜﻤﺮﯾﻦ‬
‫ ﺣﯿﺚ ﺗﻮﻓﺮ اﻟﻘﻮاﻧﯿﻦ ذات‬،ً‫ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر ﻓﯿﮭﺎ ﺻﺎﻣﺘﺎ‬
‫اﻟﺼﻠﺔ إﺟﺮاءات أﻛﺜﺮ ﺗﻔﺼﯿﻼً ﯾﻨﺒﻐﻲ ﻋﻠﻰ اﻟﻤﺴﺘﺜﻤﺮ‬
‫ ﯾﻨﺒﻐﻲ أن‬،‫ ﻣﻊ اﻷﺧﺬ ﺑﻨﻈﺮ اﻹﻋﺘﺒﺎر ﻣﺎ ﺗﻘﺪم‬.‫اﻹﻟﺘﺰام ﺑﮭﺎ‬
‫ﻧﻌﻠﻢ أن ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر ﻻ ﯾﻌﻔﻲ ﻣﻦ اﻟﺨﻀﻮع اﻟﺘﺎم‬
‫ وﻻ ﯾﻐﻨﻲ ﻋﻦ‬،‫ﻟﻤﺘﻄﻠﺒﺎت وآﻟﯿﺎت اﻟﻘﻮاﻧﯿﻦ اﻷﺧﺮى‬
‫اﻹﻟﺘﺰام ﺑﺎﻟﻤﺘﻄﻠﺒﺎت اﻟﻘﺎﻧﻮﻧﯿﺔ ﻓﻲ اﻟﻤﻨﻈﻮﻣﺔ اﻟﻘﺎﻧﻮﻧﯿﺔ‬
‫ ﻋﻠﻰ ﺳﺒﯿﻞ‬،‫ ﻓﻘﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﻌﺮاﻗﻲ‬.‫اﻟﻌﺮاﻗﯿﺔ ﻛﻜﻞ‬
‫ ﻻ ﯾﻌﻔﻲ اﻟﺤﺼﻮل ﻋﻠﻰ اﻹﺟﺎزة اﻹﺳﺘﺜﻤﺎرﯾﺔ ﻣﻦ‬،‫اﻟﻤﺜﺎل‬
‫ﺧﻀﻮع اﻟﻤﺸﺮوع ﻟﻤﺘﻄﻠﺒﺎت ﻗﺎﻧﻮن اﻟﺸﺮﻛﺎت ﻓﻲ ﺗﺴﺠﯿﻞ‬
‫اﻟﺸﺮﻛﺔ أو ﺗﻘﺪﯾﻢ اﻟﻤﺘﻄﻠﺒﺎت اﻟﺨﺎﺻﺔ ﻟﻠﺤﺼﻮل ﻋﻠﻰ‬
‫ وﺑﺎﻟﺮﻏﻢ‬،‫ ﻋﻼوة ﻋﻠﻰ ذﻟﻚ‬.‫إﺟﺎزة ﺑﻨﺎء أو إﺟﺎزة إﺳﺘﯿﺮاد‬
‫ﻣﻦ أن ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر ﯾﻌﻔﻲ اﻟﻤﺴﺘﺜﻤﺮﯾﻦ ﻣﻦ دﻓﻊ‬
‫ إﻻ أﻧﮫ ﻻ ﯾﻌﻔﻲ‬،‫ﺿﺮاﺋﺐ اﻟﺪﺧﻞ ﻟﻌﺪد ﻣﺤﺪود ﻣﻦ اﻟﺴﻨﯿﻦ‬
‫ﻣﻦ ﺗﻘﺪﯾﻢ اﻹﻗﺮارات اﻟﻤﺎﻟﯿﺔ اﻟﻤﻄﻠﻮﺑﺔ ﻟﻠﺴﻠﻄﺎت اﻟﻀﺮﯾﺒﯿﺔ‬
‫واﻟﺘﻨﻈﯿﻤﯿﺔ ﻓﻲ اﻟﻌﺮاق ﺣﺴﺐ ﻧﺺ ﻗﺎﻧﻮن ﺿﺮﯾﺒﺔ اﻟﺪﺧﻞ‬
.1982 ‫ ﻟﺴﻨﺔ‬113 ‫اﻟﻌﺮاﻗﻲ رﻗﻢ‬