Page 48 - Microsoft Word - FINAL COPY - A Legal Guide to Investing in Iraq _12-7-2015_ _6_.docx

2. Tax and Customs Incentives and
Exemptions
• Exempts investors from taxes and fees
for a period of ten years from the date
that commercial operations begin. 28
• An increase of up to 15 years in the
period of exemption from taxes and
fees in the event that participation by
Iraqi investors is over 50%.
• Exemption from import duties for the
project’s fixed assets for the duration
of project’s implementation and for
each phase of the project.
o The National Investment Law
defines “assets” as the “tools,
equipment, machinery, gear, means
of transportation and office
furniture dedicated for exclusive
use in a project, and the furniture,
furnishings and required items for
hotels, tourist sites, hospitals,
schools and colleges.”29
o These exemptions include:
 Imported spare parts for an
unlimited period, if the value of ‫ﻟﻔﺘﺮة ﻏﯿﺮ ﻣﺤﺪودة إذا ﻛﺎﻧﺖ ﻗﯿﻤﺔ‬
those parts does not exceed
20% of the value of those
assets; and
 Imports for refurbishment and
updating made at least once
every four years for certain
projects, including hotels,
hospitals and education centers,
provided they are imported
within three years of NIC
28 See National Investment Law, Articles 15-17.
‫ اﻟﻤﻌ ّﺪل‬،2006 ‫ ﻟﺴﻨﺔ‬13 ‫ ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﻮطﻨﻲ اﻟﻌﺮاﻗﻲ رﻗﻢ‬،17-15 ‫أﻧﻈﺮ اﻟﻤﻮاد‬.
29 See id. at Article 1, Definitions.
‫ اﻟﻤﻌ ّﺪل‬،2006 ‫ ﻟﺴﻨﺔ‬13 ‫ "ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﻌﺮاﻗﻲ رﻗﻢ‬،"‫ "اﻟﺘﻌﺎرﯾﻒ‬،1 ‫أﻧﻈﺮ اﻟﻤﺎدة‬.
‫ اﻟﻤﺰاﯾﺎ واﻹﻋﻔﺎءات اﻟﻀﺮﯾﺒﯿﺔ واﻟﻜﻤﺮﻛﯿﺔ‬.2
10 ‫• اﻹﻋﻔﺎء ﻣﻦ اﻟﻀﺮاﺋﺐ واﻟﺮﺳﻮم ﻟﻤﺪة‬
‫ﺳﻨﻮات ﻣﻦ ﺗﺎرﯾﺦ ﺑﺪء اﻟﺘﺸﻐﯿﻞ اﻟﺘﺠﺎري‬
.‫ﻟﻠﻤﺸﺮوع‬
‫• زﯾﺎدة ﻣﺪة اﻹﻋﻔﺎء ﻣﻦ اﻟﻀﺮاﺋﺐ واﻟﺮﺳﻮم‬
‫ ﻓﻲ ﺣﺎﻟﺔ ﺷﺎرﻛﺔ‬،‫ ﺳﻨﺔ‬15 ‫ﻟﻤﺪة ﺗﺼﻞ إﻟﻰ‬
.%50 ‫اﻟﻤﺴﺘﺜﻤﺮﯾﻦ اﻟﻌﺮاﻗﯿﯿﻦ ﺑﻨﺴﺒﺔ اﻛﺜﺮ ﻣﻦ‬
‫• إﻋﻔﺎء ﻣﻮﺟﻮدات اﻟﻤﺸﺮوع ﻣﻦ اﻟﺮﺳﻮم‬
‫اﻟﻜﻤﺮﻛﯿﺔ طﻮل ﻓﺘﺮة ﺗﻨﻔﯿﺬ اﻟﻤﺸﺮوع وﻟﻜﺎﻓﺔ‬
.‫ﻣﺮاﺣﻠﮫ‬
"‫ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر ﯾﻌ ّﺮف "اﻟﻤﻮﺟﻮدات‬ o
‫ﺑﺄﻧﮭﺎ "اﻷدوات واﻵﻻت واﻷﺟﮭﺰة‬
‫واﻟﻤﻌﺪات واﻵﻟﯿﺎت واﻟﻠﻮازم واﻟﻌﺪد‬
‫ووﺳﺎﺋﻂ اﻟﻨﻘﻞ واﻟﻠﻮازم واﻵﺛﺎث‬
‫اﻟﻤﻜﺘﺒﯿﺔ اﻟﻤﺨﺼﺼﺔ ﻻﺳﺘﺨﺪاﻣﮭﺎ‬
‫ﺣﺼﺮاً ﻓﻲ اﻟﻤﺸﺮوع وأﺛﺎث‬
‫وﻣﻔﺮوﺷﺎت وﻟﻮازم اﻟﻔﻨﺎدق واﻟﻤﺪن‬
‫اﻟﺴﯿﺎﺣﯿﺔ واﻟﻤﺴﺘﺸﻔﯿﺎت واﻟﻤﺪارس‬
".‫واﻟﻜﻠﯿﺎت‬
:‫ ﺗﺸﻤﻞ ھﺬه اﻹﻋﻔﺎءات‬o
ً‫ﻗﻄﻊ اﻟﻐﯿﺎر اﻟﻤﺴﺘﻮردة ﻣﻌﻔﺎة أﯾﻀﺎ‬ 
‫ ﻓﻲ‬20 ‫ﻗﻄﻊ اﻟﻐﯿﺎر ﻻ ﺗﺰﯾﺪ ﻋﻦ‬
.‫اﻟﻤﺎﺋﺔ ﻣﻦ ﻗﯿﻤﺔ ﺷﺮاء اﻟﻤﻮﺟﻮدات‬
‫اﻟﻤﻮاد اﻟﻤﺮﺗﺒﻄﺔ ﺑﻌﻤﻠﯿﺎت اﻟﺘﻄﻮﯾﺮ‬ 
‫واﻟﺘﺤﺪﯾﺚ ﻣﺮة ﻛﻞ أرﺑﻊ ﺳﻨﻮات‬
‫ﻋﻠﻰ اﻷﻗﻞ ﻟﻤﺸﺮوﻋﺎت ﻣﻌﯿﻨﺔ ﺗﺸﻤﻞ‬
‫اﻟﻔﻨﺎدق واﻟﻤﺴﺘﺸﻔﯿﺎت وﻣﺮاﻛﺰ‬
‫ ﻋﻠﻰ ان ﯾﺘﻢ ادﺧﺎﻟﮭﺎ ﺧﻼل‬،‫اﻟﺘﻌﻠﯿﻢ‬
‫ﺛﻼث ﺳﻨﻮات ﻣﻦ ﺗﺎرﯾﺦ ﻣﻮاﻓﻘﺔ‬
.‫اﻟﮭﯿﺌﺔ ﻋﻠﻰ ادﺧﺎﻟﮭﺎ‬
44