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• Depreciation of materials imported for ‫ﯾُﺤ ّﺪد إﻧﺪﺛﺎر ﻗﯿﻤﺔ اﻟﻤﻮاد اﻟﻤﺴﺘﻮردة ﻟﻠﻤﺸﺮوع‬ •
the project shall be determined ‫ ﻟﺴﻨﺔ‬9 ‫وﻓﻖ ﻧﻈﺎم اﻹﻧﺪﺛﺎر واﻹطﻔﺎء رﻗﻢ‬
‫ وﯾﺸﻤﻞ ذﻟﻚ إﻋﺘﻤﺎد اﻟﻘﯿﻤﺔ اﻟﺘﺎرﯾﺨﯿﺔ‬،1994
according to Depreciation Regulation ‫ﻟﻠﻤﻮﺟﻮدات اﻟﺜﺎﺑﺘﺔ ﻛﺄﺳﺎس ﻹﺣﺘﺴﺎب اﻹﻧﺪﺛﺎر‬

No. 9 of 1994, which includes using .‫واﻹطﻔﺎء‬

the historical value of fixed assets as a
base for calculating depreciation.47

3. Environmental, Safety and Cultural ‫ اﻟﻤﺘﻄﻠﺒﺎت اﻟﺒﯿﺌﯿﺔ وﻣﺘﻄﻠﺒﺎت اﻟﺴﻼﻣﺔ‬.3
Requirements: : ‫وﻣﺮاﻋﺎة اﻟﻨﻈﺎم اﻟﻌﺎم واﻵداب‬

Investors must protect the safety of the ‫ﯾﻠﺘﺰم اﻟﻤﺴﺘﺜﻤﺮون ﺑﺤﻤﺎﯾﺔ ﺳﻼﻣﺔ اﻟﺒﯿﺌﺔ‬
‫وﺑﺈﺳﺘﺨﺪام أﻧﻈﻤﺔ ﺗﺤﻜﻢ ﻧﻮﻋﯿﺔ ﺳﻠﯿﻤﺔ وﺑﺎﻟﻠﻮاﺋﺢ‬
environment and adhere to valid quality ‫ ﺑﺎﻹﺿﺎﻓﺔ إﻟﻰ اﻟﻘﻮاﻧﯿﻦ‬،‫واﻷﻧﻈﻤﺔ اﻟﺪوﻟﯿﺔ‬
‫اﻟﻤﺘﺼﻠﺔ ﺑﺎﻷﻣﻦ واﻟﺼﺤﺔ واﻟﻨﻈﺎم اﻟﻌﺎم وﻗﯿﻢ‬
control systems in Iraq and under
.‫اﻟﻤﺠﺘﻤﻊ اﻟﻌﺮاﻗﻲ‬
international regulations, in addition to the

laws relating to security, health, public
order and Iraqi values.”48

• These include specific requirements :‫• وﯾﺸﻤﻞ ذﻟﻚ ﻣﺘﻄﻠﺒﺎت ﻣﺤﺪدة ﻣﺜﻞ‬
such as:

o Soil testing requirements, where the ‫ ﺣﯿﺚ ﯾﺠﺐ أن‬،‫ﻣﺘﻄﻠﺒﺎت إﺧﺘﺒﺎر اﻟﺘﺮﺑﺔ‬ o
investor must submit a complete ‫ﯾﻘﺪم اﻟﻤﺴﺘﺜﻤﺮ دراﺳﺔ واﻓﯿﺔ ﻋﻦ إﺧﺘﺒﺎر‬
study of soil tests on the land ‫اﻟﺘﺮﺑﺔ ﻣﻦ اﻷرض اﻟﻤﺨﺼﺼﺔ‬
designated for the project, which ‫ واﻟﺘﻲ ﯾﺠﺐ أن ﯾﺠﺮﯾﮭﺎ‬،‫ﻟﻠﻤﺸﺮوع‬
should be conducted by a ‫ﻣﺮﻛﺰ إﺧﺘﺒﺎر ﻣﮭﻨﻲ وﯾﺘﺤﻤﻞ اﻟﻤﺴﺘﺜﻤﺮ‬
professional testing center and the
costs for which the investor will be .‫ﻛﺎﻓﺔ ﺗﻜﺎﻟﯿﻔﮭﺎ‬
responsible.

o Paying for the removal of any ‫ إن ُوﺟﺪت ﻋﻠﻰ‬،‫ دﻓﻊ ﺗﻜﺎﻟﯿﻒ ﻧﻘﻞ اﻵﺛﺎر‬o
antiquities, if found, on the .‫أرض اﻟﻤﺸﺮوع‬
project’s land.

• The investor must conform to the ‫ﻻﺑﺪ أن ﯾﻤﺘﺜﻞ اﻟﻤﺴﺘﺜﻤﺮ ﻟﻤﻌﺎﯾﯿﺮ اﻟﻤﻨﺘﺠﺎت‬ •
‫وﻋﻤﻠﯿﺎت اﻹﻧﺘﺎج اﻟﻤﺸﻤﻮﻟﺔ ﺑﺎﻟﻤﻮاﺻﻔﺎت‬
standards of products and production ‫واﻟﻤﻌﺎﯾﯿﺮ اﻟﻌﺮاﻗﯿﺔ واﻟﻤﻨﻈﻤﺔ اﻟﺪوﻟﯿﺔ ﻟﺘﻮﺣﯿﺪ‬

processes covered by Iraqi ‫اﻟﻤﻘﺎﯾﺲ‬

specifications and standards and with

the International Standards
Organization (ISO).49

2009 ‫ ﻟﺴﻨﺔ‬2 ‫ ﻣﻦ ﻧﻈﺎم اﻹﺳﺘﺜﻤﺎر رﻗﻢ‬17 ‫أﻧﻈﺮ اﻟﻤﺎدة‬.
47 See Id. at Article 18 of the National Investment Law.
2009 ‫ ﻟﺴﻨﺔ‬2 ‫ ﻣﻦ ﻧﻈﺎم اﻹﺳﺘﺜﻤﺎر رﻗﻢ‬18 ‫أﻧﻈﺮ اﻟﻤﺎدة‬.
48 See id. at Article 14(5).
‫ اﻟﻤﻌ ّﺪل‬،2006 ‫ ﻟﺴﻨﺔ‬13 ‫( ﻣﻦ ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﻌﺮاﻗﻲ رﻗﻢ‬5) 14 ‫أﻧﻈﺮ اﻟﻤﺎدة‬.
49 See id. at Article 21.
‫ اﻟﻤﻌ ّﺪل‬،2006 ‫ ﻟﺴﻨﺔ‬13 ‫ ﻣﻦ ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﻌﺮاﻗﻲ رﻗﻢ‬21 ‫أﻧﻈﺮ اﻟﻤﺎدة‬.

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