In the name of the people the
Presidency of the Republic
on the basis of what was approved by the House of Representatives and approved by the President of the Republic and based on the provisions of item (I) of Article (61) and Article (III) of Article (73) of the Constitution.
The following law was issued:
Law No. (2018) of
the Federal Budget Law of the Republic of Iraq for the fiscal year 2018
Article (1) A- A- The revenues of the Federal General Budget for the fiscal year 2018 are estimated at (91643667236) (Ninety-nine trillion six hundred and forty-three billion six hundred and sixty-seven million two hundred and thirty-six thousand dinars) shown in (Table A / Revenues according to the preparation) attached to this law.
B – Calculation of the revenues from the export of crude oil based on the average price of (46) dollars (forty six dollars) per barrel and the export rate of (3888000) barrels per day (three million eight hundred and eighty-eight thousand barrels per day), including (250000) barrels per day And fifty thousand barrels per day) of the quantities of crude oil produced in the provinces of the Kurdistan region on the basis of the exchange rate (1182) dinars per dollar and all revenue is actually achieved a final revenue for the state treasury.
Second: The ministries and entities not affiliated with the Ministry and the provinces are obliged to record all the amounts of cash grants obtained under the memorandums of understanding with foreign governments or institutions as final revenues of the Federal General Treasury and the Federal Ministry of Finance to reallocate them for the purposes granted for them.
Third: The amounts allocated to the ministries and non-affiliated entities in the Ministry and the governorates after being accepted by the Federal Minister of Finance shall be credited as final revenue to the Federal General Treasury. The Federal Minister of Finance shall allocate them to the appropriations of the Ministry or the entity not connected to the Ministry of Disbursement in accordance with the purposes for which they were granted.
The amounts of grants or donations from foreign governments and institutions to ministries and entities not affiliated with the Ministry or the governorates and the provincial councils under memorandums of understanding or from the private sector shall be recorded as final revenues for the Treasury whether these grants and contributions are in the form of technical assistance or the implementation of projects (other than training courses) , And that their guesswork is recorded in the records of the ministry or the non-affiliated to the ministry or the regions and governorates and the provincial councils of the relationship and acceptance of cash or in kind grants and re-allocation in coordination between the beneficiaries and each of the ministries of planning Financial federated.
Fifth: The amounts of grants and unused subsidies shall be calculated from the amounts allocated to the government departments and public sector companies by the end of the fiscal year 2017 in accordance with the accounting standards used to calculate the final disbursement. The surplus or overpayments on these bases shall be considered as an advance against the grant allocated to the department or unit per year financial 2018.
expenditure and deficit
Article (2) First: Expenditure – The amount of (104158183734) thousand dinars (one hundred and four trillion and one hundred and fifty billion, one hundred and eighty-three million seven hundred and thirty-four thousand dinars). For the fiscal year 2018, including the amount of internal and external debt installments of (8246899000) thousand dinars (eight trillion two hundred and forty-six billion and ninety nine hundred and ninety million dinars), distributed according to (field / 3 total expenditure) of (Table / B expenditures by ministries) Annexed to this law.
1) The amount of (24650112138) thousand dinars (twenty four trillion and six hundred and fifty billion and one hundred and twelve million and one hundred and thirty thousand dinars) for project expenditures to be distributed according to (field / 2 expenditures of investment projects) of (Table / B expenditures by ministries) Law. Including the amount of (5516318350) thousand dinars (five trillion five hundred and sixteen billion and three hundred and eighteen million and three hundred and fifty thousand dinars) through foreign loans.
2) The amount of (79508071596) thousand dinars (seventy-nine trillion five hundred and eight billion seventy-one million five hundred and ninety-nine thousand dinars) for the current expenditures according to (Field / 1 – current expenditures of (table / expenditures by ministries) attached to this law.
(A) (b) above, including the Council of State and the Council of Ministers’ Resolution No. (1) 350) for the year 2016.
b . The Council of Ministers shall add 2 trillion dinars to the contingency reserve allocations, provided that the disbursement shall be made to fill the shortfall in the employee compensation account, the investment projects, the social protection network, the care institution for the disabled, the special needs and the martyrs institution. Of age When an increase in global export revenues of crude oil is achieved.
4) An amount of (400000000) thousand dinars (four hundred billion dinars) is allocated for (reconstruction and development of projects in all governorates) out of the allocations referred to in item (a / a) of Article (2) above is distributed according to the population of each governorate, As follows:
A. The Governor shall submit a plan for the reconstruction of the Governorate and the districts and sub-districts approved by the Council of the province, depending on the plans drawn from the districts and districts to the Federal Ministry of Planning for the purpose of study and approval to take into account the areas most affected within the province and to allocate allocations Governorate On the districts and bitter areas (15%) (15%) of the governorate allocations and (5%) (5%) of the projects of the mitigation strategy. Of poverty.
B- The Governor shall exclusively implement the approved reconstruction plan and the Governorate Council shall be responsible for monitoring implementation.
5. 5% (5%) of the crude oil revenues produced in the governorate and 5% (5%) of refined oil revenues in the governorate refineries and 5% (5%) of the revenues Natural gas produced in the province, provided that the province chose to choose one of the revenues produced above and to allocate an amount of
(400.000.000) thousand dinars (four hundred billion dinars), as projects to the provinces produced out of the allocations referred to in item ) Of Article (2) above and the Governor after the approval of the Provincial Council the right to dispose and use no more than (50%) (fifty)
Of the allocations referred to above for the purpose of importing electrical power or providing services for the province and cleaning or treatment expenses for patients inside and outside Iraq or for current expenditures according to the needs of the province. The priority of spending for the areas most affected by the production and liquidation of oil and environmental protection projects, . And that the adjustments are made after checking the audit of the Federal Financial Audit Office,
including the receivables of the province for the previous years, which have not been allocated amounts and the allocation of 20% (20%) of the amounts of funds achieved by increasing the actual revenues from the planned revenues contained in the law The federal budget for the year 2018 to be granted every six months provided that it is spent in the strategic and service projects within the most harmful areas.
1 – The total deficit planned for the federal budget for the fiscal year / 2018 (12514516498) thousand dinars (twelve trillion five hundred and fourteen billion five hundred and sixteen million and four hundred and ninety thousand dinars), and covers the deficit of the abundance achieved, and then borrowing internal and external except for loans funded by foreign entities for projects included in the agenda contained funding gap and deficit amounts retained cash in the Federal Ministry of Finance account of the increase in selling prices of crude oil source or increase crude oil exports , according to the details shown in the below:
T vocabulary amount (Al JD (
1 ) = (A + B) Total revenues 91,643,667,236
A Oil revenues 77,160,392,640
B Non-oil revenues 14,483,274,596
2 = (A + B) Total expenditure 104,158,183,734
Current expenditure 79,508,071,596
b Total investment expenditure 24,650,112,138
– Investment expenditure from Treasury 19,133,793,788
– Investment expenditure through foreign loans 5,516,318,350
3 Total planned deficit 12,514,516,498
Financing of the financial gap (Deficit)
a Balance of the accounts of ministries and entities not associated with the Ministry of State Banks 250,000,000
balance The Ministry of Finance expense 742 835 421
c World Bank loan banks and other international companies 1,300,200,000
d IMF loan to support the budget 1,891,200,000
e the Japanese Agency for international cooperation loan JICA to support the budget 236.4 million
and fund loans Sau J Development 35.46 million
g foreign bonds 1,182,000,000
H remittances through 1,133,696,725 banks
i loan (JBIC) 94,560,000
J Loan World Bank / projects 296.9184 million
as US loan for the purpose of reinforcing 834.9648 million
for British loan (export loan) 1,016,520,000
m loans guaranteed by international export guarantee institutions 1,071,364,800
n German loan (KFW) 179,664,000
Q loan Swedish 141.84 million
GS Italian loan 92.9052 million
in the Japanese Agency loans JICA / 692103552 projects
r German loan projects 283.68 million Siemens
s maintenance of the Ministry of Electricity of the export guarantee Corporation projects loans GE 413,700,000
t Kuwait Fund for development 94.56 million
u loans from US OPIC or global export guarantee institutions 236.4 million
t International Fund for Agricultural Development 5,673,600
(D) The French
Minister of Finance or his authorized representative after the approval of the Council of Ministers to fill the actual deficit
in the budget mentioned in paragraph (a) above from the sources mentioned below:
a. Issuing treasury transfers.
B. Issuing national bonds to the public.
C. Issuing bonds and remittances to government banks are deducted from the Central Bank of Iraq.
Dr. Loans from commercial banks.
e. Borrowing from the World Bank, International Monetary Fund and Japan International Cooperation Agency to support the budget
. Issuing foreign bonds and loans that are tax-exempt.
3 – The Federal Minister of Finance or whoever is authorized to borrow from abroad to finance development projects after the approval of the Council of Ministers from the sources mentioned below, and the continuation of loans approved in previous years.
a. Continue to borrow from the Japanese International Cooperation Bank (JBIC) out of the loan amount (500) million dollars (five hundred million dollars) to finance projects of the Ministry of Electricity. In the amount of (80) million dollars (eighty million dollars) from 2018.
B. The Federal Finance and Planning Ministers should include the annual allocations of the loan to finance projects for the Ministries of Electricity, Construction, Housing, Municipalities and Public Works, Health, Labor and Social Affairs, Higher Education and Scientific Research. , Agriculture, Commerce, Education, Migration and Displaced, and the Baghdad Secretariat in 2018).
C. To continue to borrow from the Japanese Agency for International Cooperation (JICA) in the amount of (1500) million dollars (one thousand and five hundred million dollars) for the purpose of financing projects in the amount of (585,536) million dollars (for the year 2018) distributed as follows :
▬ Projects of the Ministry of Construction, Housing, Municipalities and Public Works: $ 128 million
▬ Ministry of Electricity Projects 276.5 million
▬ Ministry of Water Resources projects $ 2.4 million
▬ Oil Ministry projects 41.375 million
▬ Ministry of Industry and Minerals projects , $ 13.4 million
– the Ministry of Health and Environment projects $ 3.6 million
▬ Transport Ministry projects 67.461 million
▬ Ministry of Communications projects 8 Million dollars
– Electricity projects for the provinces of Kurdistan 28.8 million dollars
▬ Municipal projects for the provinces of Kurdistan $ 16 million
d. Continue to borrow from the German Development Bank (KFW) of the principal amount of 500 million euros (five hundred million euros) to finance the reconstruction of the liberated areas , projects of terrorism and an amount equivalent to 152 million dollars (one hundred and fifty – two million dollars) for the year 2018.
e. The Italian loan amount of 260 million euros (two hundred and sixty million euros) will be financed by an amount equivalent to (78.6) million dollars (eighty-eight million six hundred thousand dollars) in 2018 distributed as follows:
▬ Projects of the Ministry of Water Resources $ 46.600 million
▬ Projects To the Ministry of Agriculture $ 16 million
▬ Ministry of Commerce projects $ 16 million
And. (4550) million dollars (four billion five hundred and fifty million dollars) to finance the needs of the Ministry of Defense and will be funded (706.4) million dollars (seven hundred and six million four hundred thousand dollars) from 2018.
g . To continue to borrow from the loan amount of the World Bank (500) million dollars (five hundred million dollars) to finance the projects of ministries in the amount of (251.2) million dollars (two hundred and fifty million two hundred thousand dollars) for 2018 and as follows:
▬ Ministry of Construction and Housing and Public Municipalities $ 175.2 million
▬ Ministry of Electricity $ 12 million
▬ Baghdad Municipality $ 40 million
Ministry of Health and Environment $ 14.4 million
Ministry of Finance $ 6.4 million
Ministry of Planning $ 1.6 million
Kurdistan Region Governorates $ 1.6 million
h. Continue to borrow from the British Export Bank (UKEF) to finance infrastructure projects amounting to 160 million dollars (one hundred and sixty million dollars) in 2018 and distributed
images of the Ministry of Construction and Housing, Municipalities and Public Works to finance both:
– Project water desalination province Basra $ 80 million
– Hilla sewer project $ 80 million
i. To continue to borrow from foreign banks with the Swedish EKN guarantee of 500 million dollars ($ 500 million) to finance the projects of the Ministry of Electricity to be implemented by ABB in the amount of 120 million dollars (120 million dollars) for the Ministry’s projects for 2018
. To continue to borrow from the German Export Guarantee Corporation, Standard Bank and Gartrad for 500 million dollars (US $ 500 million) for the implementation of the German Siemens project of the Ministry of Electricity and will be funded (160) million dollars (one hundred and sixty million dollars) in 2018.
4. Authorizes the Federal Minister of Finance to borrow (22) million dollars (twenty-two million dollars) for water supply projects in the governorates of Kurdistan Region, including the Halabja water project and from the JICA loan.
5 – Continuing to authorize the Federal Minister of Finance or his successor after the approval of the Council of Ministers to borrow $ 2500 million (two billion and five hundred million dollars) to guarantee international export institutions for the purchase of weapons and the provision of logistical support to the Ministries of Interior and Defense, The amount of (906.4) million dollars (nine hundred and six million four hundred thousand dollars) from 2018 distributed as follows:
a. Ministry of Defense $ 600 million
b. Ministry of Interior $ 146.4 million
c. The popular crowd is $ 80 million
Dr. $ 80 million
6 – Continuing to borrow for the various annual maintenance projects of the Ministry of Electricity guaranteed by the international export guarantee institutions in favor of the US company (GE) and will be funded by $ 350 million (million three hundred million dollars) during 2018.
7. Borrowing from the Kuwait Fund for Arab Development an amount of 440 million dollars (four hundred and forty million dollars) to finance projects for the Ministry of Education in the amount of (80) million dollars (eighty million dollars) during 2018.
8. Borrowing from the Saudi Fund for Development the amount of (500) million dollars (five hundred million dollars) to finance projects (30) million dollars (thirty million dollars) during the year 2018 for the ministries and distributed as follows:
a. Ministry of Health $ 16 million
b. Ministry of Water Resources $ 6 million
C. Ministry of Agriculture $ 8 million
9. borrowing from international commercial banks and guarantee Foundation German exports guarantee an amount of $ 500 million (five hundred million dollars) to finance the Ministry of Electricity Projects by the German company Siemens will be implemented at $ 80 million (eighty million dollars) During 2018.
10. Borrowing from the International Fund for Agricultural Development (IDA) is an amount of $ 15,730 million for the Ministry of Agriculture projects and $
4.8 million (four million eight hundred thousand dollars) will be financed through 2018
. Borrowing from the World Bank ($ 1140) million (one thousand and one hundred and forty million dollars) to finance the projects listed below:
▬ Reconstruction of liberated areas / Phase II $ 400 million
▬ Emergency Project for Social Stability and Sustainability / Ministry of Labor and Social Affairs by granting small and income-generating projects loans $ 200 million
▬ Financing social development projects in the Ministry of Planning $ 300 million
▬ Project for the development and distribution of electricity in Basrah Governorate $ 200 million
▬ Road Map Project social protection strategy / Ministry of Labor and social Affairs $ 40 million
and the Ministers of Finance and planning federal addition Alt_khasa Annual data for funding bodies above 2018 for the year out of the loan amount.
12. Borrowing from the American Overseas Private Investment Corporation (OPIC) or the Global Export Guarantee Institutions (US $ 386 million) to finance
and Dhi Qar power plant / Ministry of Electricity for GE . ($ 200 million) will be financed during 2018.
13. Borrowing from the Japanese International Cooperation Agency (JICA) is $ 1314 million for project financing and is distributed as follows:
a. ($ 174 million), including the increase of 54 million dollars (fifty-four million dollars).
B. The project of the auxiliary worker refining unit for the Ministry of Oil (1000) million dollars (one thousand dollars).
C. The second irrigation project for the Ministry of Water Resources (140 million dollars) (one hundred and forty million dollars).
Federal Finance and Planning Ministers must add the annual allocations of the above projects within the 2018 budget
. 14. Borrowing by the China Export Insurance Corporation (500 million US dollars) to finance infrastructure projects and the Federal Ministers of Finance and Planning, related to the 2018 budget authorities
15. borrowing from the British export Bank at $ 1020 million ( one billion and twenty million dollars) to finance the Ministry of Electricity of which $ 700 million (seven hundred million dollars) during the year / 2018 is distributed as follows:
– Ministry of Electricity to finance each From:
– The two power plants of Nasiriyah and Samawah 500 million dollars
– Energy transfer project with GE $ 200 million
16. Continuation of the authorization of the Minister of Finance and with the approval of the Council of Ministers to provide sovereign guarantees for investment projects in the electricity sector and as follows: –
A – Guarantee debt ceiling (1.2) billion dollars with interest.
(B) To ensure payments of services not exceeding (1) billion dollars for a period of three years beginning
17. The Federal Minister of Finance or whoever authorizes it with the approval of the Federal Prime Minister to issue guarantees to:
A- General Electric Company for (63) million dollars (sixty-three million dollars) for financing and maintenance of Qayyarah stations of the Ministry of Electricity
; (125 million) dollars (one hundred and twenty-five million dollars) to finance, rehabilitate, maintain and operate stations belonging to the Ministry of Electricity.
18. The Federal Council of Ministers may transfer between the loan allocations specified in paragraphs (2) and (3) of Article (2) of this Article and change the name of the beneficiary.
19. All sovereign guarantees of investment projects shall be approved by the Council of Ministers and approved by the Council of Representatives.
20. It is not permissible to conclude a loan agreement with foreign governments conditional on the pledge of oil and its derivatives without the approval of the House of Representatives.
21. The Federal Government and the Ministry of Oil commit to review the contracts of oil licensing rounds to amend the terms of contracts in a manner that preserves Iraq’s economic interest and pays for increasing oil production and reducing costs and finding a mechanism for cost recovery to be compatible with oil prices and all regulatory bodies to report to the House of Representatives on the procedures of implementation of this article during Current year.
22 – Obligation of the Ministry of Oil to implement the decision of the Committee on Energy Affairs in the Council of Ministers No. 139 of 2013 the establishment of the second side of the path of the path (the second corridor) and the link between the province of Maysan with the province of Diwaniyah, according to contracts licensing rounds to provide social service.
general and final provisions
Article (3): The expenditure shall be deducted from the main expenditure accounts (compensation of employees, service inputs, commodity inputs, maintenance of assets, capital expenditure, grants, subsidies, debt service, interest and other expenses, liabilities, contributions, Federal Budget of the Republic of Iraq from the Federal Minister of Finance. The competent minister or the head of the entity not connected to the Ministry or the Governor or the Chairman of the Governorate Council shall have the authority to disburse directly in the light of the funds allocated within his annual budget and for the purposes specified for it under the expenditure plan approved by the Federal Minister of Finance. Federal.
Article 4 – First – The Federal Minister of Finance authority to conduct transfers between the appropriations of the federal budget of the Republic of Iraq approved in the annual federal budget at the level of sections, sections, chapters, materials, species and sequence of type and each case separately.
Second: Ministers and heads of non-governmental entities and governors, including the governors of the governorates of the Kurdistan region, shall be entitled to transfer between the appropriations of the expenditure units included in their annual budget by a percentage not exceeding five percent of the exchange unit of the other exchange unit, Of the capital projects appropriations, subject to the provisions of item (8) of Section (9) of the Financial Management Law No. (95) for the year 2004, provided that the transfers from the capital project expenses are not transferred to the current expenditure. The Share.
Third: The ministers and heads of the non-affiliated parties and the governors and heads of the provincial councils not affiliated with the Ministry shall be empowered to carry out the transfers between the current expenditure (service / commodity / asset maintenance) provisions approved for the expenditure units included in their annual budgets approved in the annual federal budget. Ministry of Finance / Budget Department of the transfer for the purpose of marking.
Article 5 – The Federal Prime Minister and the Federal Minister of Finance jointly use the approved amounts
(1) (c) of Article (2) of this Law for the payment of emergency expenses after the expiry of this law if there is an urgent need for local expenditure and the absence of an allocation to cover this need to the extent of (3) billion dinars (three) Billion dinars) for each case and if the amount exceeds the limit mentioned, the approval of the Federal Council of Ministers is obtained by the proposal of the Federal Minister of Finance and the Federal Minister of Finance to prepare controls for the use of emergency reserve allocations within the instructions of implementing the annual federal budget and that the Federal Audit Office to submit a quarterly report to the Council It includes the expenditure aspects of the emergency reserve and the technical opinion as to whether it has made any emergency or other expenses.
Article 6 – I. The appropriations approved in this law shall be used until 31 December of the
fiscal year 2018.
Income earned during the fiscal year 2018 shall be credited to the federal budget until 31/12/2018. Revenues received after the end of fiscal year 2018 shall be credited to the federal budget for the fiscal year 2019.
Article 7 No transfers shall be made within allocations (Reconstruction and development of projects in the provinces) between the provinces.
Article 8: The Minister of Reconstruction, Housing, Municipalities and Public Works of the Federal or the Governor, upon disengaging the municipal institutions in the governorate, shall be empowered to transfer between the self resources to balance the municipal institutions within the governorate and increase the dependence on the implementation of the required services.
Article 9 First: The share of the Kurdistan Region shall be determined from the total actual expenditures set out in Table D (Expenditures Ruling) annexed to this law according to the souls of each governorate and paid by the Federal Ministry of Finance and with the approval of the Prime Minister.
Second: The quota of the Kurdistan Region shall be determined by the total actual expenditure (current expenditure and expenditure of the investment projects) according to the souls of each governorate after excluding the sovereign expenditures represented by the Council of Representatives, the Presidency, the General Secretariat, the Cabinet, Ministry of Defense, Federal Supreme Court, the Independent High Electoral Commission, including the expenses of the elections, the accountability and justice, the Royal Commission for Compensation other than compensation, the Office of the Inspector General of the Property Claims Commission, the Iraqi Agency for Radioactive Sources, Wrote Inspector General of the Iraqi National Intelligence Service, the Integrity Commission, the Federal Office of Financial Supervision, the High Commissioner for Human Rights, wage negotiations and legal claims, administrative and financial expenses of printing bonds and credit rating of external debt, pay international auditing firm and the Committee of Financial Experts, to contribute to the cost of oil production The Ministry of Foreign Affairs, the expenses of the Directorate of Civil Status, Passports and Residence, the leadership of the Border Forces and the Federal Police, and the projects of the Border Crossings Authority, the Directorate of Civil Status and Residency Joint venture financing, port projects, rail projects, dam and public utility projects, climate management projects, licensing contracts projects including licensing contracts for northern governorates, Interest on the loans of the International Monetary Fund, interest on JICA loans, interest on the Italian loan, interest on the loan of the Islamic Development Bank, interest on the loans of the Japan Bank for International Cooperation JBIC, interest on the German loan , Interest on the US loan, interest on the British loan, Interest on treasury remittances (auctions), interest on old treasury remittances, benefits of treasury transfers under the legal reserve of both the Rafidain and Rashid Bank and the Iraqi Bank for Trade, according to the Public Budget Law, 2015, the benefits of treasury remittances by transfer of the Iraqi Bank for Trade under the Budget Law 2015 , The benefits of remittances of the Treasury under the transfer of funding for foreign oil companies under Article (34) of the Budget Code / 2015 from the banks of the good and Rafidain and the Iraqi Bank of Trade, the benefits of treasury remittances discounted by the Central Bank of Iraq under the law of the budget in 2016, The benefits of the loans granted by the Iraqi Trade Bank under the Budget Law of 2015 and 2016, the interest of the national bonds in Iraqi dinars under the Law of the Ministry of Electricity, Public 2016, the benefits of treasury remittances in accordance with the Council of Ministers ‘decisions numbered (97) and (400) for 2013 of government banks, the interest of treasury remittances pursuant to the Council of Ministers’ Resolution No. 50 of 2014 to finance the budget deficit, (70) and (74) for the year 2015, the benefits of treasury transfers granted to public companies from government banks to pay their salaries, interest on loans granted by government banks on housing loans, housing loans and soft loans, ), Payment of bond premiums Nanar Iraq under the 2015 budget law, compensation for the Kuwait war, premiums on treasury transfers from the Iraqi Trade Bank to finance the budget, In accordance with Article (34) of the Budget Law for the year 2015, the installments of the treasury remittances deducted by the Central Bank of Iraq under the Budget Law for 2016, the installments of the treasury remittances granted by the Ministry of Finance, The Pension Fund according to the Budget Law of 2015, the treasury remittance payments pursuant to the Council of Ministers ‘Resolutions No. (97) and (400) for 2013 of the government banks, the treasury remittance payments pursuant to the Council of Ministers’ Resolution No. 50 of 2014 to finance the budget deficit, Council resolutions (70) and No. (74) for the year 2015, installments of loans under the decision of the Council of Ministers No. (314) for the year 2014 by the Iraqi Trade Bank for the Ministry of Electricity, installments of loans granted by the Iraqi Bank for Trade under the Budget Law 2015 and 2016, The payment of installments of loans granted to public companies on the salaries of their employees from government banks, payment of installments of remittances under the legal reserve of government banks, payment of foreign debt restructuring payments to Paris Club countries, payment of foreign debt restructuring payments to countries outside the Paris Club, Cash settlement of small debts to the private sector abroad, payment of Arab Monetary Fund (AMF) payments on the Iraq debt restructuring agreement, installments of the Arab Fund for Economic Development, payment of installments of World Bank loans, payment of US loan installments, JICA loans, payment of sovereign guarantee premiums, emergency reserve expenses, export guarantee premiums).
Article 10 – First – the settlement of the receivables between the Kurdistan region and the federal government for the years 2004 to 2017 after auditing by the Federal Audit Bureau by calculating the share of the provinces of the Kurdistan region in light of the actual expenses of previous years shown by the final accounts approved by the Federal Audit Bureau.
The Kurdistan Regional Government is committed to export at least 250,000 barrels of crude oil produced from its fields to be marketed through SOMO exclusively and receive revenues to the Federal General Treasury.
B – A proportion of the allocations of the federal ground forces of the Iraqi army to the salaries of the Peshmerga forces according to the population ratios of the said forces as part of the Iraqi security system.
(C) When the Kurdistan Region fails to pay the federal revenues received to the Federal General Treasury or the non-implementation of the provisions of paragraphs (a) and (b) of this item, the Federal Ministry of Finance shall deduct the share specified under the items (I, II / A, B) Calculate the computation later.
D – The ministries of finance and oil federal to calculate the amount of oil exported from the fields of Kirkuk outside the framework of the company Sumo for the period from 2014 to 2017 and determine the percentage of petro-dollars that belong to the province of Kirkuk and a set-off with the amounts given to the Government of Kirkuk for the period above after the audit of the Office of Federal Financial Supervision and The debt of the petrodollar debt on the Kurdistan government deducted from the allocations of the region for the year 2018 and credited in the province of Kirkuk.
(E) The Federal Government and the Kurdistan Region shall comply with an increase in the quantities mentioned in the Article
(I-B) of the budget law to hand over revenues actually realized to the state treasury.
F- The Kurdistan Regional Government is committed to restore the amounts of Kirkuk governorate realized from the petro-dollar and deposited in the banks of the Kurdistan region to the expense of the province in Kirkuk.
Article 11-First: The federal ministries and entities not affiliated with the Ministry of B (table / c) are committed to the number of manpower of ministries and departments funded centrally for the year 2018 attached to this law.
Secondly, the federal ministries must stop appointments within their affiliated formations from public companies, self-financed bodies and directorates that receive a grant from the federal public treasury or loans from government banks. The job grades should be deleted within the vocabulary of the concerned authorities when they are unemployed due to transfer or referral to retirement. Resignation or death.
The Federal Minister of Finance has the right to create job grades for the employees of public companies and the self-financed public bodies and directorates who receive a grant from the State Treasury as a result of transferring their services to the owners of the centrally and self-financed departments only (water, municipalities and sewage) to cover their needs. No financial implications.
B- The Federal Minister of Finance may transfer the surplus employees from the merged and canceled ministries to the ministries
and other agencies to meet their needs.
The ministries and entities not affiliated with the Ministry and the governorates shall maintain the functional grades resulting from the movement of the approved owners until 31/12/2016. The competent minister or the governor shall have the authority to issue the appointment order to fill the vacancies in the governorates and areas under the control of the gangs. For this subject focuses on the actual need and competence and to be priority for contractors and by foot if they are within the required jurisdiction.
Subject to item (II) of this Article, all federal ministries and entities not affiliated with the Ministry and the governorates shall cease the appointments of the owners in the centrally financed formations from 1/1/2018 until the end of the current fiscal year.
B- The Council of Ministers may, subject to the requirements of the public interest, exclude any of the formalities stipulated in paragraph (a) of this section of the restriction.
The appointment in all government departments shall be prohibited in the manner of contracting with the possibility of renewal of previous contracts in the case of necessity. The contract period for those who are confirmed to the permanent owners after 9/4/2003 shall be calculated as an actual service for the purposes of premium, promotion and retirement. The pension entitlements shall be met for the duration of the contracted contract, and the amount of the pension entitlements resulting from the permanent employees shall be paid by the instructions issued by the National Pension Authority.
(B) The Independent Electoral Commission of the elections shall be exempted from paragraph (a) above, to re-contract with those whose contracts have been terminated by the end of the previous elections, provided that the contract period shall not exceed one year.
C – The Supreme Judicial Council and the General Authority for Antiquities and Heritage and the water and sewerage services and municipal institutions belonging to the Ministry of Construction and Housing and Public Municipalities and the Secretariat of Baghdad to replace new contracts instead of contracts that are canceled for the purpose of filling the shortfall in these formations and within the financial allocations contained in this budget.
The ministries and entities not affiliated with the Ministry (self-financed and centralized) are obliged to re-appoint the members of the councils (local, municipal, governorates and deputies) with the same degree and title that was operated in his department or in another department after being introduced in case of non availability and calculating the period spent for promotion and promotion purposes. And retirement in the event that the person concerned so desires.
(E) The employee assigned to retirement who completed the minimum period of promotion stipulated in Law No. (22) for the year 2008 shall be entitled to be promoted to the next grade and as of the date of entitlement, provided that no financial differences shall be paid on the promotion. The new after the payment of the differences of the full pension in accordance with the provisions of the unified pension law No. (9) for the year 2014 subject to the approval of the Employee Department to raise.
The Ministry of Finance shall transfer the job grades and financial allocation to those who are university degree holders at least from the posts of the ministries of defense and interior (mattresses) to the ministries and departments other than the three presidencies and the related bodies and after the approval of the transferred party provided that this does not entail any financial consequences or compensation For the grades of those who are transferred outside the two ministries above.
Education, Construction, Housing, Municipalities and Public Works, Agriculture, Labor and Social Affairs, Youth and Sports) after transfer of funds from the Ministry’s account to the Governorate account except for the proposed projects for 2018 related to updating the basic and detailed designs of the city centers and structural studies of the governorates; And the areas of the nature of heritage and natural reserves and to be issued by the Ministries of Planning and Finance federal table of the projects concerned for each province and authorized the Ministers of Finance and Planning Federation to issue instructions Crisis to facilitate the implementation of it.
Second: To maintain the mandate of any ministry of federal ministries according to the competence to implement projects in that province on the account of allocations (reconstruction and development projects in the provinces) allocated to them.
Article 13-A – Non-appointment in any leadership positions (Director General and above) unless there is a degree in the law of the ministry or the non-associated with the Ministry or instructions for the position.
B- The employee at the rank of (general manager and above) who does not manage an administrative formation at the level of a general directorate or above shall retire according to the provisions of the unified pension law or transfer to another department upon the availability of the vacancy which commensurate with his job title and degree and with the consent of the transferee. The Kurdistan Region in accordance with the law of retirement in force in the region, provided that the Federal Financial Audit Bureau to the Council of Representatives a report on the names of employees (director general and above), who does not manage an administrative formation at the level of the Directorate General.
C – Suspension of appointments in the three presidencies (the House of Representatives, the Presidency of the Republic, the General Secretariat of the Council of Ministers and the Prime Minister’s Office) and the departments and departments affiliated to (the Presidency of the Republic, the Council of Representatives, the Council of Ministers) and may not transfer services or placement or military assignment to it from ministries and non-linked entities In the Ministry and may, when necessary, the placement to ((the Iraqi National Intelligence Service)) that does not entail any increase in the financial allocations to the Department concerned.
D – Suspension of the payment of bonuses in (the three presidencies, ministries and non-affiliated with the Ministry and the provinces) except for the bonuses that are paid as salaries.
Article 14 First: All revenues of the Media and Communications Commission for 2017 shall be transferred to the account of the Federal General Treasury of the State after deduction of the amount of its budget approved by the Board of Trustees and the Federal Ministry of Finance.
Secondly, the Information and Communications Authority shall oblige the mobile phone companies to pay their amounts of money, fines and financial obligations during the first half of 2018 and record the revenues of the State.
Article 15: The Ministries of Electricity, Communications, Reconstruction, Housing, Municipalities and Public Works shall be responsible for activating the collection of electricity, telephone, water, sewage and all other fees stipulated in their respective laws for services provided to citizens, employers, factories, government agencies, And that this does not affect the salaries and allocations of its employees.
Article 16 The competent minister or the head of the entity not affiliated with the Ministry or the Governor may loan the employee to work in the private sector in accordance with regulations issued by the Council of Ministers.
Article (17): A- The continuation of imposing a sales tax on the service of mobilizing the mobile phone and the Internet networks by 20% (twenty percent) and its revenues shall be recorded as final revenue for the public treasury.
B- The sales tax provisions stipulated in the Revolutionary Command Council Resolution No. (36) for the year 1997 shall apply to the service provided in all restaurants and hotels.
Second: The Federal Minister of Finance may issue regulations to facilitate the implementation of the provisions of item (1) of this Article.
A sales tax of 5% (ten percent) is imposed on all goods sold except for ration card items in malls and services provided in men’s and women’s barbershops. .
Fourthly, an airport fee shall be imposed at a lump sum of JD 25,000 (twenty five thousand dinars) for one ticket for (foreign travel) and JD 10,000 for internal travel at all Iraqi airports and for revenues of the general treasury.
Fifth: A fine of 200% (200%) of the value of the imported goods shall be imposed on the imported alcohol, provided that it is met at the border port.
Sixth: A tax on sweets, ice cream, dairy products, juices and imported soft drinks shall be levied at 25% (25%) of the value of the imported goods, to be met at the border port.
Article (18) First: The ministries and entities not affiliated with the Ministry and the provinces have the power to impose fees or fees for new services and to amend fees and fees for current services except for sovereign fees (valid under the federal laws in force).
The amounts resulting from the implementation of item (1) of this Article shall be transferred to the Beneficiary for the purpose of covering its expenses and entitlements of previous years whose allocations are included in the Federal General Budget for the year 2018. In case of increasing the revenues resulting from the application of this Article for the expenses and entitlements of previous years, (70%) to the Treasury, provided that the Ministry of Finance is notified in advance of this exception of the Financial Management and Public Debt Law No. (95) of 2004
Or any other law to replace it and to enable the Ministry of Finance to take the necessary in light of that.
Third: The percentage (50%) (fifty percent) of the revenues of the border crossing points to the provinces located in those ports to allocate these amounts to rehabilitate the infrastructure of the port and its approaches and service projects in the province.
Fourth: All local revenues collected under the legal legislation by the provincial councils and entitled to them within the provincial law No. (21) for the year 2008 amended to the province concerned an exception from paragraph (II) above of this article.
Article (19) The Federal Minister of Finance shall increase the approved and necessary funds to cover the cost of the work carried out by the National Center for Structural Laboratories and the National Center for Engineering Consultations of the Ministry of Construction, Municipalities and Public Works up to 50% of the revenues resulting from the implementation of such works. Of section (1) of the Financial Management and Public Debt Law No. (95) for the year 2004 or any other law superseded it and that the disbursement of funds to develop the centers and support their technical and administrative cadres within the classification of accounts grants and subsidies and debt service and other expenses.
Article (20): (a) Refunds shall be made from farmers for loans of agricultural initiative projects received from farmers for the Easy Agricultural Loan Fund No. (28) for the year 2009 (amended).
(B) Deferment of government debts due to farmers and farmers whose loans do not exceed (250) two hundred and fifty million dinars, and the general reserves for a period of three years, with no interest being paid during the period of deferment.
Article 21 The Minister of Finance may, at the request of the Minister of Oil and with the approval of the Prime Minister, issue treasury remittances or treasury bonds when necessary to cover the national or international oil companies operating in the country, not to exceed 12 billion dollars, One or multiple versions
Article 22 – Federal ministries and entities not affiliated with the Ministry and the provinces are obliged to purchase their products from the federal ministries, provided that the ratio of value added to the value of production of these products is not less than 20% ) taking into account the quality specifications, quality , and the Ministry of planning to determine the added value and quality specifications and quality annually
Article -23- not the Council of Ministers may issue any decisions that include the granting of an advance for any ministry or entity that is not associated with the Ministry without the presence of allocations in the general budget approved during the Financial year / 2018.
Article 24 – The federal government is committed to transfer the powers contained in Law No. (21) for the year 2008 and its amendments to the provinces of Iraq, except for the Kurdistan Region and the Ministry of Finance to take the necessary measures to apply this article.
Article -25- All formations financed centrally by a ministry or an entity not connected to the Ministry of all revenues transferred under its laws and regulations in force shall be a final revenue to the State Treasury for the purpose of enabling the Accounting Department to finance federal budget estimates taking into account the provisions of Articles 14, ) Of this Law and the laws and regulations in force in the State institutions.
Article 26-First: The Ministry of Finance shall pressure the expenses and reduce the amounts allocated for fuel and maintenance of used cars as follows:
a. Five cars for each of the presidents of the three governing bodies and four cars to the Vice-Presidents of the House of Representatives.
B. Three cars for the minister or his rank.
C. (Both civilian and military), and general managers (civil and military).
(D) The vehicle in the custody of the employee may not be used in the processions of officials or their services except as specified in paragraphs (a, b, c).
(E) All vehicles which exceed the number specified in paragraph (A-B-C) shall be returned and sold in accordance with the Sale and Rent of State Funds Law No. (21) for the year 2013 amended and recording revenues to the Federal General Treasury.
Second: The employee who uses a car of state cars shall bear the expenses of fuel and maintenance in full except for heavy and productive cars, large and construction vehicles, ambulances, transport vehicles (buses, 11 passengers and above) and security services.
Third: Non-payment of pensions to any employee of the State and the public sector, including senior officials of the three presidencies, only after discharge from the movable and immovable property of the State and retroactively, provided that the Federal Financial Control Bureau submits a report to the House of Representatives no later than the end of the first chapter of / year 2018.
IV – to maintain the reduction of external scholarship expenses and the number of delegates specified in the federal budget for fiscal year 2017 Act and restrict very necessary for the purposes of specifying the duration and duration legation at least not to organize any conference outside Iraq.
The Ministry of Foreign Affairs shall close the embassies and diplomatic missions of Iraq in countries that do not have diplomatic representation in Iraq according to the principle of reciprocity. The ministry may merge some Iraqi embassies into one regional embassy which includes a number of countries.
(B) To maintain the reduction in the number of foreign service staff in the diplomatic missions under the Budget Act of 2017 and the Ministries of Culture, Commerce, Defense, Health and Environment, Higher Education and Scientific Research to close the consignments or transfer them to embassy premises and maintain the reduction The number of employees for 2017.
C. The Ministry of Foreign Affairs shall not bear the expenses of the study for the children of diplomats working in Iraqi missions abroad who are covered by the Foreign Service Law after secondary school.
D- The competent authorities shall return the heads of the Iraqi diplomatic missions and missions from the Arab, regional and international organizations to the concerned ministry center, provided that the reduction of the permanent staff and local employees, as approved in the 2017 budget, remains in effect. With the exception of the Iraq Mission in New York and the International Organization in Geneva.
E) The Ministry of Foreign Affairs shall rehabilitate the buildings and its associated houses in the countries where there are embassies and consulates for use as embassy buildings or any other purpose determined by the ministry (rent allowance) through transfers from the rents of buildings to this ministry.
Sixth: Private aircraft shall not be leased from the state treasury. The presidential plane shall be used in the Council of Ministers from the three presidencies. Each chairmanship shall bear the following costs:
Article 27 – The deduction rate (3.8%) of the total salaries and allowances of all employees of the State and the public sector And all retirees. The total amount of this percentage is offset by the increase in the price of crude oil exported for January, February and subsequent months.
Article 28 The Ministry of Finance shall open a current account in the name of the Popular Lobby, in which the cash contributions to the Authority shall be deposited and the corresponding budget shall be allocated within the budget of the Popular Propagation Authority and the Commander-in-Chief of the Armed Forces.
Article 29-First: The competent minister or the head of the entity not affiliated with the Ministry or the Governor or any of them authorized by him and at the request of the employee may be granted from the full four-year term of the employee a five-year leave with no salary for more than five years For the purposes of retirement to be paid full pension and deductions all during the duration of the enjoyment of the leave and is entitled to the employee during his leave to work in the private sector exception to the State Employees Discipline Law No. (14) for the year 1991 amended in accordance with the regulations issued by the Secretariat of the Council of Ministers A remote period of leave for the purposes of the premium, promotion and retirement.
Second: The paid contractor with the ministries or entities not affiliated with the Ministry or the provinces upon his request to terminate the contract with the agreement of the head of the contracting party or the person entitled to a cash reward equivalent to three months for each year of the contract not to exceed twenty four months, except the expert and the consultant The military and the policeman. The retirees are contracted in accordance with the regulations issued by the General Secretariat of the Council of Ministers.
Article (30) The Ministry of Water Resources shall sell and invest the output of the river cistern and its revenues to the public treasury of the State, provided that 30% (30%) of the revenues shall be allocated to the said ministry to cover its expenses including the costs of the river cistern. .
Article 31: Each ministry or entity not affiliated with the Ministry shall bear the amounts of the advances and the benefits granted to all those who were martyred after the date of 9/4/2003 due to the terrorist operations and the wounded by 50% and the missing employees of ministries and entities not associated with the Ministry and the governorates in respect of their debts. Through transfers from within their operating expenses.
Article 32 The Fund for the Reconstruction of Areas Affected by Terrorist Acts shall continue to carry out its functions in accordance with its effective regime.
Article 33 The Council of Ministers may, on the proposal of the Prime Minister, restructure the existing ministries by merging their formations, including their public companies, with existing departments, changing their association, transferring them and defining their functions or canceling such formations.
Article 34 The percentage of the share of the treasury in the profits of public companies, including the profits of previous unpaid years, shall be transferred to the public treasury before the completion of its audit by the Federal Audit Bureau.
Article 35 The Ministry of Commerce shall transfer the revenues derived from the sale of wheat waste to the Ministry of Finance for the final revenue of the account of the State Treasury and the Federal Minister of Finance, in addition to the allocations of wheat milling and transport within the budget of the Ministry of Commerce.
Article (36): (a) The premium and promotion shall be granted in accordance with the Civil Service Law No. (24) of 1960 and the Law of Ownership No. (25) of 1960 and the Law on the Salaries of State Employees and the Public Sector No. 22 of 2008.
(B) Speeding up the job title of the employee who has a higher or similar certificate during the service, which is compatible with the nature of his work and with the approval of his department to complete the study every two years from the date of receiving the certificate while retaining the degree of his career and the stage he is on the date of submitting the request to change his job title, 103) for the year 2012 that does not entail any financial consequences retroactively or during 2018 to be checked by the Federal Audit Bureau.
Article (37) The municipal institutions in all governorates shall undertake the cleaning of their own resources in addition to the allocations that have been allocated to them within the operational grant of the municipal institutions for the current year.
Article (38) First: The allocation of goods and services resulting from the application of the provisions of Article (33 / I) of the Federal Budget Law of 2017 on goods and services requested and not received to the current fiscal year.
Second, the allocations of the Public Mobilization Authority for 2016 arising from the application of the provisions of Article (39) of the Federal Budget Law of 2016, which are deposited as secretaries of the same body and add to their allocations in the current fiscal year.
Thirdly, the receivables of contractors that have not been funded in the fiscal year 2017 shall be paid by bonds issued for this purpose.
Fourth: The allocation of displaced persons for the year 2016 resulting from the application of the provisions of Article (39) of the Federal Budget Law for the year 2016 saved in the form of secretariats for the displaced and add to the allocations of the current fiscal year of the provinces and districts and areas and areas that were under the control of gangs and calling for the purpose of the restoration of stability to be distributed by proportion Population of these areas.
Fifth: The Minister of Finance may pay the benefits of the compensation received under judicial decisions based on Law No. (16) for the year 2010 and as allocated to it in this year’s budget. In the case of insufficient allocations, issuance of treasury bonds to pay such dues.
Article 39: The Council of Ministers may adopt a self-financing system rather than a central one in the entities operating the central funding system on the basis of technical and economic reasons, in order to ensure that public expenditure is not affected by the salaries of the employees.
Article 40 The Ministry of Finance shall pay the nominal salaries of the audited employees in security in the governorates and areas under the control of the terrorist gangs and in the case of insufficient allocations at one time to the Ministry of Finance to settle the amount owed by it during the current fiscal year.
Article 41 – A – The Ministry of Education invited the public and private sectors inside Iraq to implement the printing of textbooks to meet their needs in accordance with the specifications and technical standards specified by the Ministry.
B – The Ministry of Education contracting in the form of documentary credit is reinforced with the General Company for the production of educational supplies to equip the ministry with textbooks, stationery, school books and furniture and pay the remaining amount of companies and printers in the public sector and private payments in accordance with the amounts of processing and funding amounts received from the Ministry of Finance and within the ceiling allocations in the budget.
Article 42 A- The Federal Audit Bureau and the Integrity Commission shall review the financial benefits disbursed to those covered by the law of the institution of political prisoners and the extent of conformity of the documents submitted to the complainants with the legal conditions and submit a report to the Council of Representatives and related parties.
B – The Federal Audit Bureau and the Integrity Commission shall audit the financial benefits disbursed to the Accountability and Justice Commission and the extent of conformity of the documents submitted to the Complainants with the legal conditions and submit a report to the Council of Representatives and related parties.
Article (43) Transfer of the amount of (420) billion dinars from the allocations of the Ministry of Migration amounts allocated to the displaced to the allocations of the provinces and areas that have been under the control of the gangs of terrorist advocates for the current fiscal year for the purpose of supporting the restoration of stability and reconstruction of infrastructure and distributed according to the following:
1- Nineveh (180) billion dinars .
2 – Salahuddin (100) billion dinars.
3- Anbar (100) billion dinars.
4- Kirkuk (20) billion dinars.
5 – Diyala (20) billion dinars.
Article (44) A- The Bureau of the Sunni Endowment shall allocate an operational budget of not less than (500) million dinars (five hundred million dinars) to meet the needs and activities of the Iraqi jurisprudence complex at Abu Hanifa al-Nu’man Mosque.
B. The Shiite Endowments Bureau shall allocate an operational budget of not less than (500) million dinars (five hundred million dinars) in addition to the specific allocations to meet the needs of religious schools affiliated with the Department of Religious Education and Islamic Studies.
C – The amount of (2) billion dinars (two billion dinars) of grants allocated from the current budget of the National Olympic Committee to the current budget of the National Paralympic Committee of Iraq.
Article 45: The government banks shall grant loans to citizens whose houses have been demolished or damaged by the control of terrorist gangs in their areas or as a result of military operations. The loan shall be for ten years. The Ministry of Finance shall bear interest for the first five years. The fifth according to instructions issued by the Ministry of Finance.
Article (46) The Sons of Iraq (the Awakening) shall continue in all the reserves in their work in maintaining the land, provided that the following items shall not be replaced or added:
1. The names shall be audited by the Federal Audit Bureau and the security authorities.
2. Names shall be restricted to registrants in the Department of Disarmament and Integration of Militias until the month of June 2014.
3. The remaining Sahwa members whose services have not been transferred to any party shall be transferred to the Ministry of Defense in the form of a contract with a salary not exceeding one component of two hundred and fifty thousand dinars, provided that it does not include any increase in the amount allocated to them in the budget for the current fiscal year.
4. Resolve disarmament, militia integration and transfer of personnel and assets to the Ministry of Finance.
Article 47 The Ministries and bodies not affiliated with the Ministry and the governorates shall comply with the Council of Ministers Decision No. 413 of 2017 concerning minimum wage limits.
Article 48 The Ministry of Housing and Municipalities shall allocate lands to the families of the martyrs for all segments, political prisoners and the wounded from the security forces and the popular crowd in good areas or to exchange monetary allowance for the value of the land and according to the laws in force.
Article 49 – Obligation of the Ministry of Finance and other ministries not to oppose the transfer of the families of the martyrs to the segments between all the departments and ministries of the State in accordance with Article IV of Article 17 of the Law of the Martyrs Foundation No. 2 for the year 2016 and Article II of Article 12 of Law No. 50 of 2015 taking into account the transfer of employees of ministries And the security agencies to the civil ministries without financial burdens.
Article 50 – The Federal Ministry of Finance is committed to assigning the grades of those who have been issued the right decisions by the verification committee in the Department of the affairs of political severed persons in the General Secretariat of the Council of Ministers and according to Article 6 of the Second Amendment Law for the Law of Return of Political Detainees No. 24 of 2005 amended and the referral of non-staff of them To retire to a person who has a 50 years of age and has earned the service of 15 years or more, to be deducted from all the pension entitlements resulting from the period calculated from the salary allocated to him.
Article (51) (a) The Ministry of Defense is obliged to send the names of the highest salary recipients covered by the provisions of Article (21-X) of the Unified Retirement Law No. 9 of 2014 to the National Pension Authority for the purpose of paying their dues. He referred him to retirement.
B- The competent authorities (the Ministry of Finance) are obliged to pay the end of service bonus and the accumulated leave for those who have not received it so far, to be paid in annual installments or (one lump sum when availability is available).
(C) The National Pension Authority / State Pension Fund shall continue to pay pensions to the employees of the self-financed departments and companies for three years who were retired before 1/1/2017 and had a pension service not less than (15) years as an exception to the age of 50 ) Fifty years of age.
Article (25) The Governor of Basrah shall authorize the transfer of teachers and teachers contracted with the province (investment contracts) to the Directorate of Education of Basra and priority in appointments to them in the case of availability of the degree of employment and financial allocation and continue to maintain the payment of wages until the installation.
A new article: The Council of Ministers to assign the grades for the return of personnel and officers of the Ministries of Defense and Interior dismissed and retired contracts for the period from June 2014 to December 2017 in accordance with instructions issued by the Council of Ministers.
Article (53) A- A sufficient amount of the allocations of reconstruction, housing, municipalities and public works shall be transferred to the city of Halabja for the purpose of constructing a model hall for conferences at Halabja University. The cost of construction is one of the companies of the Ministry of Construction and Specialized Housing.
B – The amount of (5) five billion dinars from the allocations of the Ministry of Construction, Housing and Municipalities and public works of investment for the purpose of starting the bridge at all in the province of Babylon and to be implemented one of the companies of the Ministry of Construction and Housing specialist and under the supervision and follow-up by the General Authority for buildings.
Article 54 The Council of Ministers may exclude production public sector companies (directly or through contracts of participation, rehabilitation or operation) from paying the customs duties of raw materials or imported components that contribute to the creation of added value provided that it is in its name and used exclusively in the production and manufacturing processes .
Article 55 Self-financing companies shall be entitled to calculate the period of service for the day-to-day procedures and the lecturers working therein for a period of not less than 4 years without interruption for the purpose of retirement for those who are permanently dependent on the owners, provided that all the pension breaks are met by installments provided that this does not entail any financial consequences retroactively.
Article (56) The funds referred to in the emergency allocations shall be allocated to the Martyrs Foundation for the purpose of completing the housing complexes allocated to the families of the martyrs who have not completed or buying apartments in the Basmaya residential complex, which shall be determined by the Prime Minister.
Article (57): Any decision contrary to this law shall not be applied and the federal public treasury shall not incur additional financial burdens outside this law.
Article 58 The Federal Minister of Finance, in coordination with the Minister of Federal Planning, shall issue the necessary instructions to facilitate the implementation of the provisions of this Law, once approved without being published in the Official Gazette, except for the provisions of Article (2) of the Publishing Law in the Official Gazette No. 78 of 1977.
Article 59 – This Law shall be published in the Official Gazette and shall come into effect as of 1 January 2018.
for the adoption of the federal budget of the Republic of Iraq for the fiscal year 2018
This law was enacted