Text of the draft 2014 budget law sent to parliament
Behalf of the people
presidency
Resolution No. ( )
based on what passed the House of Representatives, according to the
provisions of subsection (I) of Article (61) and item (iii) of Article
(73) of
the Constitution
decided to President of the Republic on / / 2013
issuing the following law:
Law No. ( ) for the year 2014 /
General Budget Law of the Federal Republic of Iraq for
the financial year 2014 /
(
first quarter)
revenue
Article 1 – First:
A estimated revenues of
the federal budget for the financial year
2014 / amount of $ (139 640 628 585) thousand dinars (one hundred and
nine and thirty thousand and six hundred Forty billion, six hundred and
twenty-eight million, five hundred and eighty-five thousand dinars) as
shown in (Table / A revenue according to the numbers) attached to this
law
to calculate the revenue from export of crude oil on the basis of the average
price of 90 dollars per barrel and the
rate
of export of (3400000) barrels per day (three million, four hundred
thousand barrels per day) Dmenhma (400,000) barrels a day (four hundred
thousand barrels per day) on the quantities of crude oil produced in the
Kurdistan region and the
intervention of all revenue actually in the Development Fund for Iraq
(dfi) or any formation of another replaced after discount (5%) for war
reparations Kuwait or any other rate determined by the Security Council and paid to the United Nations.
Secondly, is committed to the ministries and
departments not associated with the Ministry to register all amounts of
cash grants
that get under memorandums of understanding with governments or foreign
institutions revenue of final the public treasury of the Federal and
the Federal Ministry of Finance re-allocated for the purposes of which
was awarded to for it and in coordination with the Federal Ministry of
Planning.
Thirdly amounts of donations given to the ministries and departments not
associated with the Ministry after its acceptance by the Minister of
Finance of the Federal income once the public treasury and federal, that
the Federal Minister of Finance allocated to credits the ministry or
organization is not related to the Ministry of the
Exchange in accordance with the purposes granted to created.
Fourth: restrict amounts of the grants or contributions made by the governments and foreign institutions to ministries and departments not associated with the Ministry or the
provinces
and the provincial councils under the memoranda of understanding income
once the Treasury whether these grants and contributions in the form of
technical assistance or implementation of projects that are under
Akiemha speculative in the records of the ministry or organization is
not related to the Ministry or the regions and provinces and provincial
councils animate the relationship and be accepting cash donations or
in-kind and re-allocation of coordination between the beneficiaries and
all of the planning and finance ministries
V. is calculated amounts of the grants and subsidies Unused amounts allocated to government departments and public sector companies, the end of the financial year 2013 / according to the accounting standards used to calculate the final exchange
is considered excess funds or paid in excess along these lines down
payment at the expense of the grant allocated to the department or unit
in the fiscal year 2014 /.
(Chapter II )
expenditures and deficits
Article 2 First expenses:
The sum of $ (163 416 518 003) thousand dinars (one hundred and
sixty-three thousand, four hundred and sixteen billion, five hundred and
eighteen million, three thousand dinars) for the expenses of the fiscal
year 2014 / distributed according to (field / 3 total expenses) from (
Table / c expenditure by ministries) attached to this law,
a sum of $ (62903313207) thousand dinars (sixty-two thousand nine
hundred and three billion and three hundred and thirteen million, two
hundred and seven thousand dinars) for project expenditures distributed
according to (field / 2 expenses of
investment projects) of ( Table / c expenditure by ministries) attached to this law.
by an amount of (98793961796) thousand dinars (ninety-eight thousand,
seven hundred and ninety-three billion nine hundred and sixty-one
million, seven hundred and ninety six thousand dinars) for current
expenditure in accordance with the (field 1 / current expenditures of (
Table / c expenditure by ministries) attached to this law
c the amount of $ (1719243000) thousand dinars (one thousand seven
hundred and nineteen billion, two hundred and forty-three thousand
dinars) for capital expenditures in accordance with the field / 3
capital expenditures from the table / c expenditure by ministries
attached to this law
d The sum of $ (150000000) thousand dinars (one hundred and fifty
billion dinars) contingency reserve within the provisions of other
expenses to balance the Federal Ministry of Finance out assignments in
item (First b) referred to above.
distribution of total expenditures by sectors and activities is also in Table (b) attached to this law, as follows:
1 expenses of security and defense: (23,696,430,900) thousand dinars
(twenty-three thousand, six hundred and ninety six billion, four hundred
and thirty million nine hundred thousand dinars)
2 Education: (13,383,772,100) thousand dinars (thirteen thousand and
three hundred and Eighty-three billion, seven hundred and seventy-two
million, one hundred thousand dinars)
3 Power: (32,126,131,900) thousand dinars (Thirty-two thousand, one
hundred and twenty-six billion and one hundred and thirty million nine
hundred thousand dinars)
4 Environment and Health: (6,679,974,800) thousand dinars (six thousand,
six hundred and seventy-nine billion, nine hundred and seventy-four
million and Tmnmaip thousand
dinars) 5 social services: (25.953659 billion) thousand dinars (five and
twenty thousand nine hundred and fifty-three billion, six hundred and
fifty-nine million
dinars) 6 water, sewage and sanitation: (3,965,596,900) thousand dinars (
three thousand nine hundred and sixty-five billion, five hundred and
ninety six million nine hundred thousand dinars)
7 Transport and Communications: (2,301,720,650) thousand dinars (two
thousand three hundred and one billion seven hundred and twenty million
six hundred and fifty thousand dinars)
8 agricultural sector: (3,083,108,600) thousand dinars (three thousand
and three Eighty-one billion, one hundred and eight million, six hundred
thousand dinars)
9 industrial sector: (1,410,576,400) thousand dinars (one thousand four
hundred and ten billion, five hundred and seventy six million, four
hundred thousand dinars)
10 Construction and Housing: (1,875,807,300) thousand dinars (thousand
Tmnmaip and seventy-five billion and Tmnmaip and seven million and three
hundred thousand dinars)
11 Culture, Youth and clubs and federations: (3,111,954,300) thousand
dinars (three thousand, one hundred and eleven billion nine hundred and
fifty-four million and three hundred thousand dinars)
12 departments, central and local public: (13,993,193,151) thousand
dinars (thirteen thousand nine hundred and three Ninety-one billion, one
hundred and ninety three million, one hundred and fifty and one
thousand dinars) distributed as follows:
A (4473025633) thousand dinars (four thousand, four hundred and
seventy-three billion dollars and twenty-five million, six hundred and
thirty-three thousand dinars) for the departments of the central
b (9,520,167,518) thousand dinars (nine thousand five hundred and
twenty-one billion, one hundred and sixty-seven million five hundred and
eighteen thousand dinars) for the departments of the local
13 domestic debt and international: (12.073795 billion) thousand dinars
(twelve thousand and seventy-three billion, seven hundred and
ninety-five million dinars)
14 Kurdistan region: (19,760,797,002) thousand dinars ( nineteen
thousand, seven hundred and sixty billion seven hundred and ninety seven
million and Alpha BD)
d allocated amount (7412000000) thousand dinars (seven hundred thousand,
four hundred and twelve billion dinars (l) reconstruction and
development projects of the regions and provinces, including Kurdistan)
out of the allocations referred to in clause ( First / A) of Article (2)
above is distributed according to the hearts of every province and
implemented as follows:
1 on the conservative submit a plan of reconstruction of the province,
districts and areas affiliate ratified by the provincial council to the
Federal Ministry of Planning (in coordination with the boards of
counties and districts) For the purpose of examination and approval that
take into account the worst-hit areas in the province, and that the
distribution of the allocations of the province of amounts
(reconstruction and development projects of the regions and provinces,
including Kurdistan) to districts and areas associated with them
according to population ratios for each of them after the exclusion of
strategic projects that benefit more than one hand or eliminate not
exceed the cost of the projects the new strategy on 20% of the
allocations to maintain
2 The conservative exclusively implement the reconstruction plan
approved by the Cabinet of the province responsible for monitoring the
implementation of all
its allocated amount (1,748,786,353) thousand dinars (one thousand seven
hundred and forty-eight billion, seven hundred and eighty-six million
and three hundred and fifty-three thousand dinars) as projects to
producing provinces out of the allocations referred to in clause (First
a) of Article (2) above and to maintain the right to dispose of and use
to no more than (50%) of the allocations referred to above for the
purpose of import of electric power, or provide services to maintain and
clean and current expenditures, including wages for new contractors,
according to the needs of the province and the priority spending areas
hardest hit by the production, oil refining and environmental protection
projects through the conduct transfers required coordination with each
of the ministries of finance and planning federated equivalent (1)
dollars per barrel of oil ore producer in the province and (1) dollars
for each barrel of crude oil refined in refineries to maintain and (1) a
dollar for every 150 cubic meters a producer of natural gas in the
province is being distributed by the production of each province and
Muslim to the federal government and that is a accounting adjustments
after audited by the Supreme Audit the Federal budget of the following
year
Secondly deficit
a total planned deficit for the federal public budget for the financial
year / 2014 (23775889418) thousand dinars (twenty-three thousand, seven
hundred and seventy-five billion and Tmnmaip and Eighty-nine million,
four hundred and eighteen thousand dinars) and covers the shortfall of
cash retained in the Development Fund for Iraq dfi is internal and
external borrowing and the rate of savings is expected to increase
selling prices or increased oil production
by authorizing the Federal Minister of Finance the power to continue to
borrow from the International Monetary Fund which complements amount (4,
5) billion dollars (four billion five hundred million dollars) and the
World Bank which complements the $ 2 billion dollars (two billion
dollars) during the year 2014 / Using SDR of sdr limits (1.8) billion
dollars (one billion, eight hundred million dollars ) to cover the
projected deficit in the federal budget in addition to domestic
borrowing by the remittances and treasury bonds
c authorize the Ministry of Finance and the Central Bank of Iraq to
borrow an amount (500000000) dollars (five hundred million dollars) from
the Islamic Development Bank and that the allocated amount (225
million) dollars (two hundred Twenty-five million dollars) to the
Ministry of Construction and Housing for the purpose of financing the
works to prepare Highway No. 1 / and that the remaining amount for
projects other ministries in agreement with the Islamic Development
Bank.
Chapter III
General and Final Provisions
Article 3
limits the exchange of credit accounts main expenditure (compensation
staff, supplies services, intermediate goods, maintenance of assets,
capital expenditures, grants, subsidies and debt service, interest and
other expenses, commitments and contributions and foreign aid, special
programs, social welfare) and the expenses of the projects approved in
the general budget of the Federal Republic of Iraq by the Minister of
Finance of the Federal and the concerned minister or President of the
organization is not related to the Ministry or the governor or the head
of the provincial council authority to exchange directly in the light of
the allocations within the annual budget and for the purposes of
schedule under the spending plan is ratified by the Minister of Finance
of the Federal and may not enter into a commitment to certifying more
than what is intended in the federal budget and in coordination with the
Ministry of federal financial / accounting department.
article 4
to the Minister of Finance of the Federal authority to conduct transfers
between funds of the federal budget of the Republic of Iraq ratified in
the annual federal budget at the level of the doors and sections and
chapters and articles, and the types and sequence type has authorized
ministers and heads of departments not associated with the Ministry,
governors and heads of boards governorates that are not associated with
the province the power to conduct transfers between budget allocations
of the Federal Republic of Iraq ratified in the annual federal budget by
not to exceed 10% (ten percent) of the unit exchange unit exchange the
other is reduced allocations except for credit investment projects,
taking into account the provisions of subsection ( 8) of section (9) of
the Financial Administration Act No. (95) for the year 2004 should not
be transfers from the allocations of project expenditure of capital to
current expenditure and are not from the allocations of capital
expenditures to separate the compensation of employees and the rest of
the expenses nor are transfers from the account compensation of
employees to rest Current expenditure for the year 2014 /.
Article 5 -
Prime Minister of the Federal and Federal Minister of Finance jointly
amounts approved for use (contingency reserve) set forth in item (first
c) of Article (2) of this Act for the payment of necessary expenses
after the entry into force of this law, if there is an urgent need to
spend without being bound (spending local) and the lack of allocation to
cover this need Reduction (3) billion dinars (three billion dinars) for
each case, and if the amount exceeds the limit mentioned aggregated
approval of the Federal Cabinet proposal of the Federal Minister of
Finance and the Federal Minister of Finance to prepare regulations for
the use of emergency reserve allocations within the Implementing
Regulations of the annual federal budget.
Article 6 -
First,
use approved appropriations in this Act until 31 / December of the fiscal year of 2014.
Secondly,
restricting the revenue up to 31/12/2014 The revenue received after the
end of the year fiscal 2014 are recorded revenue of the federal public
budget for the fiscal year 2015.
article 7
is not permitted to make any transfers within the allocations
(reconstruction and development projects of the regions and provinces)
between the provinces.
article 8 -
authorizes the Minister of Municipalities and Public Works, the federal
authority to make transfers between own resources to the budgets of the
institutions municipality within the province per and conduct transfers
within the expense of goods and services for each Municipal Corporation.
Article 9 -
First,
take into account the stakes governorates not organized in a region by
the number of inhabitants of the total expenditures shown in (Table / e
expenditures ruling) attached to this law after excluding the Kurdistan
region’s share amounting to (17%)
Second, the share of the Kurdistan region (17%) seventeen percent of the
total expenditures shown in (Table / e expenditures ruling) attached to
this law by the Federal Ministry of Finance.
Thirdly:
The proportion (17%) seventeen percent of total expenditures ongoing
expenses of investment projects and capital expenditures of the general
budget of the Federal Republic of Iraq ratified the Kurdistan region
after excluding expenses of the sovereign (the House of Representatives,
the Presidency, the Council of Ministers, the Ministry of Foreign
Affairs, Ministry of Defense, wage negotiations and the legal claims of
debt, wage audits and follow-up and prosecution of money abroad , wages
auditing firm International Auditing and the Committee of Financial
Experts, to contribute to the cost of producing crude oil source, the
benefits of World Bank loans and the benefits of IMF loans and interest
on loans other foreign, interest on bonds treasury transfers general,
the benefits of bonds to extinguish the external debt of the private
sector, sums the contributions of Arab and international levels, amounts
of compensation Kuwait war, the expenses of travel and Nationality
Directorate and the leadership of the border forces and the National
Security Council, the debt settlement abroad, wages transportation of
crude oil exported via Turkey, premiums bilateral agreements with Paris
Club countries and countries outside the Paris Club, the benefits of all
premiums agreements bilateral relations with the Paris Club countries
and countries outside the Paris Club, to pay the value of the versions
of treasury transfers old, cash settlement of debts of small private
sector abroad and co-financing expenditures and projects, ports, dams,
rail projects and management of the atmosphere and premiums IMF loans
and premiums World Bank loans and dues of the Arab Monetary Fund for
Convention on the restructuring of Iraq’s debt).
Fourth,
when an increase or decrease in the total expenses of the federal
budget, add or reduce the share of the Kurdistan region proportionally
with the increase or decrease, taking into account the provisions of
clauses (ii and iii) of this Article, including adjustments of the
sovereign expenditure and the ruling from the transfer of allocations to
public expenditure, the same percentage mentioned above and the Federal
Ministry of Finance to hold settlement calculates the share of the
Kurdistan region in the light of the actual expenses for prior years and
shown by the final accounts approved by the Office of Federal financial
control.
V.
pay advances after the agreement between the Board of Federal Cabinet
and the Council of Ministers of the Kurdistan region on expenses
(salaries / armament and equipment) for the Regional Guard forces
(Peshmerga) in line with the Constitution, pending the issuance of a law
that regulates benefits and paid.
Article 10 -
First:
A – The Office of Financial Supervision federal agreement with the
Office of Financial Supervision of the Kurdistan region calculating and
determining federal revenue obtained in the region for this year and the
Ministry of Finance in the region by turning to the Federal Ministry of
Finance monthly.
b – are settled dues between the Kurdistan region and the federal
government for the years (2004 to 2013) and subsequent years have yet
audited by the Supreme Audit the Federal agreement with the Office of
Financial Supervision of the Kurdistan region no later than 10/15/2014.
Secondly,
when the failure of the province to pay federal income withdrawn to the
public treasury and the Federal Ministry of Finance to deduct the
federal quota under paragraph (a) of item (i) of this Article, including
equivalent revenue planned in the federal budget and conducted
settlement calculations later.
Thirdly
committed Federal Ministry of Finance to deduct amounts of damage caused
by the provincial government or the province as a result of not
allowing the use of air space or not allowing extended ground cables for
telecommunications service and Internet Federal or global in the
Republic of Iraq for the purposes of companies mobile phone companies
and Internet service approved by the federal government share of the
region or province when funding specifically from revenues obtained from
licenses and fees mobile phone and the Ministry of the Federal
Communications determine the damage and submitted to the Federal Council
of Ministers to take a decision on it.
Fourth
committed Federal Ministry of Finance to deduct the amount of damage
that caused by the region or province produced at the non-delivery of
the oil and gas product to the Federal Ministry of Oil for the purpose
of export and deducted the amount of the damage from the allocations of
the region or province produced in the federal budget for 2014 / The
Federal Ministry of Oil determine the damage and susceptible to the
Federal Cabinet to take a decision on it.
V.
committed Federal Ministry of Finance to deduct amounts of damage caused
by the region or the province as a result of not they allowed to extend
the power lines and the Federal Ministry of Electricity determine the
damage and submitted to the Federal Council of Ministers to take a
decision on it.
Article 11 -
re-examined in the share of the Kurdistan region and governorates not
organized in a region in the general budget Federal for the year 2014
and beyond in light of the results of Statistics and Census of 2014 and
that is in the light of determining the actual amount of the share of
the region or province is not organized in a region in the federal
budget for the year 2015 show the difference on the Federal Council of
Ministers to settle it.
Article 12
First: abide by federal ministries and non-related to the Ministry of b
(Table / d) Number of manpower for the ministries and departments
centrally funded for the year 2014 to the present law and the Federal
Minister of Finance at the request of the ministry or organization is
not related to the Ministry the power to develop grades and adjusting
staffing resulting from the following:
a – the introduction of grades of covered
Political separation by law re- politicians dismissed No. 24 of 2005 as amended.
B – the introduction of grades for the purpose of installing Awakening
decades working in government departments after the completion of all
transactions as controls.
C – the introduction of grades for the return of the displaced owners and competencies .
D – the introduction of grades resulting from transport companies or public bodies to self-funded departments centrally funded .
E – the development of the necessary grades and financial allocation to
restore the dismissed for reasons of security or threat of terrorism and
military personnel and police in the ministries of interior and defense
since 2013.
Second:
Federal Minister of Finance to secure the financial allocations for
employees in companies , public bodies and departments who will be
self-funded the development of grades to them as a result of the
transfer of services to the angel departments centrally funded in
accordance with paragraph (i) of the above article to cover the needs of
the staff .
Third:
On all federal ministries to stop the appointments within the formations
affiliated companies and public bodies and departments self-funded ,
which receive a grant from the public treasury of the Federal State or
loans from government banks to delete grades within the vocabulary of an
angel agencies throughout the search when it became vacant due to
transfer or assignment to retirement or resignation or death.
Fourth:
The Federal Minister of Finance to secure the financial allocations and
the introduction of grades for all employees who were sent back to work
in companies and departments and public bodies, self-funded , which
suffers from a deficit in its own resources of the dismissed politicians
who were issued with respect to whom the decisions of the verification
of the General Secretariat of the Council of Ministers , similar Bmnzbe
companies mic that was attached to the now defunct federal ministries of
(b industry and minerals , agriculture , and defense ) .
Fifth:
Committed to the ministries and departments not associated with the
Ministry of announcing the grades developed within the owners in 2014 ,
or incorporated grades resulting from the movement of the angel in 2013
in local newspapers taking into account the proportion of the population
in each province and subject to Article (9) of the Constitution in the
armed forces and security services with the exception of the allocation (
10% ) of the grades resulting from the movement of the angel referred
to above to be at the disposal of the competent minister or the head of
the body is related to the Ministry for the purpose of appointment
without advertising , taking into account to determine the percentage
(10 %) of the grades created in 2014 for the purpose of appointment of
families of the martyrs , prisoners and covered by the law Foundation
Alsseasien prisoners and their families average 35 to 2013.
Sixth:
A – prevents the appointment of employees in government departments all
manner contract with the possibility of renewal of the previous decades
in the case of a need to renew these contracts .
B – are excluded from the provisions of paragraph (a) above contracted
workers in new investment projects and water plants , sewage and
electricity, as instructed by the implementation of the federal budget
for the year 2014 / addition to contracting with experts and owners of
competencies and staff developed in accordance with the regulations set
out the decisions of the Council of Ministers No. 280 / for the year /
2009 , as amended, and / 297 for the year 2010/ 29 and for the year 2011
/ contracting in the light of the provisions of Paragraph / e ( first
article / 2 ) Expenditures
Chapter II ( expenditure and deficit)
C install contractors in the years prior to the permanent staffing in
case of availability of vacant exception of the age and condition of
service counted for the purposes of contractual service retirement
allowance and promotion for each tenured after the date of 9/4/2003 .
Seventh: The General Secretariat of the Council of Ministers audit
preparation and the names and qualifications of all contracts for the
cases set out below and contracted during military operations in 2008
exclusively by lists of the Ministry of the Interior at the time and
required proofed on the permanent staffing and notice of Federal
Ministry of Finance the introduction of grades necessary and authorize
the Minister of Finance to increase the ceiling of the federal budget
for the year 2014 / for the purpose of securing funds for them
A decades Charge of the Knights in Basra
B decades, the promise of peace in the province of Maysan
A decades -Sadr and the reconstruction of the cities of the torch
Article 13
First: the ministries and departments not associated with the Ministry
of prior coordination with the provinces when choosing projects and
published every ministry or institution not linked to the Ministry of
Plan distribution of projects and learn provinces out and take into
account the ratio of the population assessed for each province to ensure
a fair distribution with the exception of strategic projects that
benefit the most from the province and the lack of overlap between
projects included in the ministry’s plan and the projects included in
the plan for regional development and empowers the powers of the
minister to the governor on the announcement and assignment and
execution of projects ministerial ( Health , municipalities and Public
Works , Commerce , Construction and Housing , Agriculture , Labour and
Social Affairs , culture, Youth and Sports ) without the amount of ten
(10) billion dinars after transfers funds from one account to the
account of the ministry to maintain subject to item (iii ) of Article
(9) above to be issued by the Ministries of planning and Finance
Alathaditan schedule
Projects concerned for each province and authorizes the Minister of
Finance and Planning Alathadian to issue necessary instructions to
facilitate the implementation of it ) )
Second, the ministry competent mandated to maintain the
implementation of new projects is direct by the Federal Ministry in 1 /
July of the current fiscal year .
Third, to maintain the mandate of any of the ministries or federal
jurisdiction as to the implementation of projects in the province at the
expense of allocations ( reconstruction and development of the regions
and provinces ) allocated to them.
Article – 14 -
First
The Federal Minister of Finance in coordination with the Minister of
Federal Planning reallocate the approved amounts in the federal budget
for the year 2013 / for the purposes of investment projects of the
ministries and departments not associated with the Ministry and
development projects and accelerate the reconstruction of provinces and
revive the marshes and projects petro dollars in light of the revenue
Muslim to the federal government and the projects co-financing projects
and countries donor and non- disbursed to the beneficiary allocations
for disbursement during the year 2014 / completion of projects for an
exception from the provisions of ( section IV – / 1) of the Financial
Administration Act No. 95/ 2004 .
Second:
The Federal Minister of Finance in coordination with the Minister of
Planning of the Federal allocation of funds for investment projects
ongoing or new quantities in equation ( 1) one dollar for every barrel
of crude oil producer in the province, or (1) one dollar for every
barrel of crude oil refined in refineries to maintain and ( 1 ) one
dollar for every 150 cubic meters a producer of natural gas in the
province for the Kurdistan region all the year / 2010, 2011 , 2012 and
2013 and Muslim to the federal government with the support of the
Federal Ministry of Oil and are not included within the budget in 2010/
2011 and 2012 and 2013 because of the delay in the territory in question
to provide the Federal Ministry of Oil in quantities produced and
audited by the Office of Federal financial control .
Third:
The Federal Minister of Finance re- allocation of funds remaining
unspent from the approved amounts in the federal budget for the year /
2013 concerning the compensation provinces , cities and individuals
affected by the laws or decisions of the Federal Council of Ministers to
balance the beneficiary exclusively to hold disbursed during the year
2014 / exception of the provisions (section IV) of the Financial
Administration Act No. ( 95 ) for the year / 2004.
Fourth:
The Federal Minister of Finance in coordination with the Minister of
Planning of the Federal re- allocation of all revenue actually border
ports (land / marine / air ) including income sovereign during the year /
2011 and 2012 and which has not been disbursed in 2013 / for the delay
in the receipt of data on by conservative concerned to maintain the
budget for the year 2014 / including the Kurdistan region by both
revenue actually at border crossing points in that province .
Fifth:
The Federal Minister of Finance in coordination with the Minister of
Federal Planning reallocation of revenue actually at border crossing
points (land , sea, air ) including income sovereign during the years
2012 and 2013 to balance the border provinces , including Kurdistan
region for the year 2014 / both by revenue actually in border crossings
in the province and that is devoted to the rehabilitation and
reconstruction of border crossings and related infrastructure of each
province and to preserve the right to carry for no longer than (50 %) of
the revenue generated for the purpose of exchange on the current
expenditures of the province.
Sixth:
The Minister of Finance the power to reallocate the remaining funds from
the allocations of medicines and medical supplies approved within the
budget of the Ministry of Health for the year 2013 / to the Ministry’s
budget mentioned in 2014 / exemption from the provisions of paragraph (1
) of section (4) of the Financial Administration Act No. 95 of 2004 / .
Seventh:
The Minister of Finance re- allocation of the revenue from visa for Iraq
to visit the holy sites in 2010 and 2011 , 2012 and 2013 to balance the
provinces set out in below and by descent marked about each of them and
to be spent on services for visitors and infrastructure for them to not
exceed the ratio of current expenditures 50 % of the total PROFILE is
coordination between the governors and secretaries working for the holy
shrines in identifying aspects of disbursement of these customizations.
40% of the province of Karbala
25% of Najaf province
15% of Salahuddin province / country and Samarra
10 Baghdad province / Kazimiyah
10 province of Baghdad / Adhamiya and Hadra Qadiriya (in coordination with the Sunni Waqf )
Article – 15 – :
Federal Minister of Finance the power to add assignments for the purpose
of extinguishing predecessor installed from 1/1/2008 until 31/12/2013
which were spent as a result of the laws of the window and the decisions
of the Council of Ministers, after being audited by the Office of
Financial Supervision and the Federal approval of the Federal Cabinet on
them.
Article – 16 -
The Council of Ministers to submit a supplemental budget to the House of
Representatives in the case of check and financial abundance for the
production of increased amounts of crude oil exported , or an increase
in the selling prices of crude oil source and after the planned coverage
of Agr .
Article – 17 -
Federal Minister of Finance to increase appropriations and certified to
cover the cost of work carried out by the National Center for
Laboratories Construction and the National Center for Engineering
Consultant of the Ministry of Construction and Housing up to 50% of the
revenues derived from the implementation of those actions exception of
section one of the Financial Administration Act No. 95 of 2004 and that
the act amounts for the development and support centers Quadrhma
technical and administrative .
Article – 18 -
First, borrowing from the Agricultural Bank and the Land Bank and the
Housing Fund without the benefit of the initiative , similar to the
agricultural and pay the interest rate of the financial savings realized
from oil exports .
Second: all citizens are exempt from the ratio of the amount of interest
earned on loans granted to them by both the Land Bank and the
Agricultural Bank and the Housing Fund and the Ministry of Finance and
bears interest rate .
Third: bind all of the Agricultural Bank and the Land Bank and the
Housing Fund distribution of loans to be granted to citizens by the
hearts of every province according to the standards of the Constitution
of the Republic of Iraq .
Fourth: The bear and the Ministry of Finance the amount of the interest
rate amounting to 4% ( four percent ) of the total loans granted to the
residential project Basmajh
Article – 19 -
First – doubled amounts of allowances tax the taxpayer under subsection
(1 ) of Article XII of the Income Tax Law No. ( 113 ) for the year 1982 /
adjusted under item (2 ) of section ( 2) of the CPA Order ( dissolved)
No. ( 49) for the year / 2004.
Secondly – doubled for measuring the amounts of tax contained in the
article / 13 of the Income Tax Law No. ( 113 ) for the year / 1982 as
amended by CPA Order ( dissolved) No. ( 49 ) for the year 2004.
Thirdly – must be double the tax allowances and tax scale for the last year and can not be renewed.
Article – 20 -
Extinguish outstanding debt owed to the government in charge of the
payment of the tax due to the continuation of the official application
of Article 20 of the Budget Law for the year 2008 for the period from
1/1/2009 until 31/12/2011 , according to the provisions of paragraph
(11) of Section IV of the Financial Administration Act No. ( 95 ) of
2004 as amended.
Article – 21 -
Indeterminacy in state leadership positions ( director general and
above) unless there is a degree in law or the organizational structure
of the Ministry of Law , according to the ministry or organization is
not related to the Ministry .
Article – 22 – :
First -
Exempted from all duties of goods and commodities imported by government departments and the public sector in its name and use.
Secondly -
The exemption includes the above goods and imported goods to government
departments and public sector organizations from governments or donors .
Article – 23 -
Dues are calculated foreign companies operating in the Kurdistan region
for the purpose of extracting oil from within the region’s share of $
(17%) and continue to work to do so.
Article – 24 -
Continue to the board of the national pension grant retirees who receive
a pension of $ ( 400,000 ) dinars ( four hundred thousand dinars ) and
under a grant of $ (100,000 ) dinars ( one hundred thousand dinars ) a
month and gives retirees who earn a monthly salary between ( 400000 and
500000 ) dinars monthly grant to become his salary ( 500000 ) dinars (
five hundred thousand dinars per month ) and I deal with the grant to
those who are paid a pension under special laws include the grant of
retired workers and awarded as follows:
1 – (100%) of the above amount to the retired .
2 – (100%) of the above amount if the retired three deceased beneficiaries and more .
3 – (75%) of the above amount if the deceased retiree will gain two .
4 – (60%) of the above amount if the deceased beneficiary ‘s retired and
one pending the enactment of the new retirement Among the allocations
earmarked within the budget of the board of the national pension for the
year 2014 / .
Article – 25 -
turning all revenue Communications and Media Authority to the treasury
account of the federal state, after deducting the amount of the budget
own and ratified by the Board of Commissioners and the Ministry of
Finance.
article – 26 -
lasts all of Rasheed Bank and Rafidain Bank lending to companies and
public bodies and departments self-funded by experiencing a shortage of
its own resources for the purpose of securing the salaries and
allowances of its members, and after the establishment of those above
provide the economic feasibility of the two at the request of borrowing
and that the two banks schedule the repayment of loans granted to those
above and to the same purpose, and granted to the two above since 2010 /
and the end of 2014 / which have not been paid so far according to a
schedule from the date of 01.01.2015 up with scheduling the payment of
Treasury Notes, which were awarded in 2012 and 2013 to each of the
claims of real property and the Bretton prisoners and martyrs.
article – 27 -
First:
Broken any decision contrary to this law and not bear the public
treasury Federal any financial burdens of this decision unless
legitimized legal and approved by the House of Representatives.
Secondly,
committed to the House of Representatives not to pass laws which have financial implications retroactively.
article – 28 -
FAFSA link all of the window of the Islamic subsidiaries for each of the
bank Rafidain and Rasheed and attached to Bank of Mesopotamia Islamic
and that is the transfer of the capital of the window to window and
assets of the two banks mentioned above to the Bank of Mesopotamia
Islamic.
article – 29 -
on the Federal Minister of Finance in coordination with the Minister of
Federal Planning to prepare the necessary instructions to facilitate the
implementation of the provisions of this law, if the budget approval.
article -30 -
This law shall be in the official gazette and implemented with effect from 1 / January 2014 /.
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