1. The total deficit planned for the federal budget for the fiscal year 2019 (26702861422) thousand dinars (twenty six trillion seven hundred and two billion eight hundred and sixty-one million four hundred and twenty-two thousand dinars), and this deficit is covered by the abundance of the increase in selling prices of oil crude source or increase crude oil exports from internal and external borrowing excepting funded by foreign entities for projects listed on loans within the gap contained a table with funding deficit and the amounts retained cash in the Federal Ministry of Finance account , according to the details set out in the below:
T singular T Amount (thousand dinars)
1 = (a + b) total revenues 105,569,686,870
a oil revenues 93,741,110,400
by non – oil revenues 11,828,576,470
2 = (a + b) Total 132,272,548,292 expenditure
a current expenditure 97,708,054,826
b total 34,564,493,466 investment expenditures
– investment spending from the Treasury 28,602,485,466
– investment spending by foreign loans and the Iraqi Trade Bank 5,962,008,000
3 total deficit planned 26,702,861,422
finance the fiscal gap (deficit)
a balances of accounts ministries and departments not associated with the Ministry of State – owned banks 4,739,907,272
b Medawar in the Ministry of Finance account balance 4,000,000,000
c World Bank loan banks and other international companies 1,300,000,000
d IMF loan to support biolo NH 1,891,200,000
e the Japanese Agency for International Cooperation loan JICA to support the budget 236.4 million
And Saudi Development Fund loans 53,190,000
g UKEF loan 118,200,000 Transfers
by Iraqi banks 6,753,346,150
JBIC loans 118,200,000
World Bank loan
537,810,000 US defense and defense cooperation agency 591,000,000
Loan from the British Export Financing Agency UKEF 354,600,000
Loans secured by international export guarantee institutions 1,070,892,000
German Development Bank loan (KFW) 94,560,000
Loans from foreign banks with Swedish guarantee (EKN) 94,560,000
Loan from Italian Finance Corporation 131,083,800
Japanese Agency loans JICA / Projects 893,710,200
R borrowing with the German Export Guarantee Corporation Bank Standard and Chartered 189,120,000
Loans to maintenance projects for the Ministry of Electricity with the support of the International Export Corporation for the benefit of the American GE Company 189,120,000 ROW
from the Kuwait Fund for Economic Development 47,280,000
Borrowing from the UK Export Guarantee Agency for the Ministry of Electricity UKEF 591,000,000
Borrowing from foreign banks Ensuring German exports and ensuring other international exports to finance the electricity projects to be implemented by Siemens Germany 177,300,000
D borrowing from foreign banks with the guarantee of the International Export Guarantee Corporation to finance the road map projects for the ages of the electrification sector Which will be implemented by the US company GE 177,300,000
Z loan of the Iraqi Bank for Trade to finance the projects of the Ministry of Electricity and Water Resources 444,432,000
g French Development Agency 82,740,000
Foreign bonds 1,820,000,000
A – The Federal Minister of Finance or whoever is authorized to fill the actual deficit
in the budget and according to the amounts shown in the deficit financing table above and from the following sources:
1. Issuance of treasury transfers.
2. Issuing national bonds to the public.
3 – Issuance of bonds and remittances to government banks deducted with the Central Bank of Iraq.
Loans from commercial banks.
2B Authorizes the Minister of Finance or his authorized after the approval of the Council of Ministers to borrow from foreign banks and according to the amounts shown in the table financing the deficit above and from the sources listed below for the purpose of supporting the budget
1 – borrowing from the World Bank
2 – borrowing from the International Monetary Fund
3. Borrowing from the Japanese Agency For international cooperation
4. Borrowing from the French Development Agency
5. Issuance of foreign bonds
6. All foreign loans, bonds and projects financed by loans shall be exempt from taxes and customs duties in accordance with the provisions of the loan agreements.
3. The Federal Minister of Finance or whoever is authorized to continue to borrow from abroad shall be entitled to finance development projects after approval by the Council of Ministers for 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. The sum of $ 100 million ($ 100 million) will be financed from it in 2019.
B. To continue to borrow from the Japanese International Cooperation Agency (JICA) for the purpose of financing projects in the amount of (756.1) million (seven hundred and fifty six million and one hundred thousand dollars) for 2019, distributed as follows:
▬ Projects of the Ministry of Construction, Housing, Municipalities and Public Works $ 265 million
▬ Projects Ministry of Electricity $ 223.1 million
Ministry of Water Resources projects $ 5 million
Ministry of Oil projects $ 40 million
Ministry of Industry and Minerals
projects $ 14 million Ministry of Health and Environment projects $ 20 million
▬ Projects of the Ministry of Transport $ 100 million
▬ Projects of the Ministry of Communications $ 4 million
– Electricity projects for the provinces of Kurdistan $ 75 million
▬ Municipal projects for the provinces of Kurdistan Region $ 10 million
c – Continuation of borrowing from the German Development Bank (KFW) (€ 500 million) to fund projects for the reconstruction of areas liberated from terrorism and will be funded in an amount equivalent to $ 80 million ($ 80 million) for 2019.
D. Continuing to borrow from the Italian Finance Corporation (Italian loan) 400 million euros and the amount of 110.9 million du will be financed R-2019 , distributed as follows
Projects for the Ministry of Water Resources $ 57.5 million
Projects for the Ministry of Agriculture $ 25.4 million
Projects for the Ministry of Commerce $ 28 million
e. To continue to borrow from the US Defense and Security Cooperation Agency out of the loan amount of $ 1105
million to finance the needs of the Ministry of Defense and $ 500 million
($ 500 million) will be financed from it for 2019.
Continuing to borrow Of the loan amount of the World Bank (500) million dollars (five hundred million dollars). The projects of ministries will be funded by (430) million dollars ($ 400 million) for 2019 and distributed as follows:
▬ Ministry of Construction, Housing and Public Municipalities $ 157 million
▬ Ministry of Electricity $ 31 million
▬ Baghdad Municipality $ 50 million
▬ Ministry of Health and Environment $ 10 million
▬ Ministry of Finance 9, $ 9.8 million
▬ Ministry of Planning $ 50.6 million
▬ Kurdistan Region 1,6 $ 1.6 million
▬ Ministry of Labor $ 75 million
▬ Ministry of Education 5 million dollars
▬ Ministry of Agriculture $ 10 million
▬ Ministry of Water Resources $ 15 million
▬ Ministry of Transport $ 3 million
▬ Anbar $ 3 million
▬ Nineveh $ 3 million
▬ Saladin $ 3 million
▬ Diyala $ 3 million
The Federal Minister of Planning has the power to spend 48 billion dinars out of the sum of JD 50.6 billion for the Social Fund for Development project in Iraq until the law of the Fund is passed
. Continuing to borrow from the British Export Finance Agency (UKEF) or to ensure that the infrastructure projects are funded by $ 300 million ($ 300 million) during 2019 and distributed
Basrah Governorate / Ministry of Construction, Housing and Municipalities Water Desalination Project 200 million $
Hilla sewer project / Babil province $ 100 million
h. Continue to borrow from foreign banks with the Swedish EKN guarantee out of the loan amount of (500)
million dollars (five hundred million dollars) to finance the projects of the Ministry of Electricity to be implemented by (ABB) will be
(80 million dollars) (80 million dollars) for the Ministry’s projects for the year 2019.
i Continuing to borrow with the guarantee of the German Export Guarantee Corporation, Standard Bank and Chartered out of the
loan amount of 500 million dollars ($ 500 million) ) Million dollars (one hundred and
sixty million dollars) in 2019 for the implementation of the German company Siemens for the projects of the Ministry of Electricity.
J) Continuing to borrow with the guarantee of the International Export Guarantee Corporation for the purchase of arms, ammunition and logistical support to the Ministries of Interior and Defense, the Popular Propaganda Authority and the Anti-Terrorist Authority. The sum of $ 906 million ($ 900 million) will be financed in 2019
. Ministry of Defense $ 600 million
b. Ministry of Interior $ 146 million
C. The popular crowd of $ 80 million
d. Anti – terrorism device $ 80 million
as – continue to borrow for projects multiple of the Ministry of Electricity annual maintenance guaranteed by international export guarantee institutions for the benefit of the company (GE US) in the amount of $ 300 million (three hundred million dollars) and will be financed in the amount of $ 160 million (one hundred and sixty Million dollars) during 2019 to
– continue to borrow from the Kuwait Fund for Arab Economic Development to finance infrastructure projects out of the sum (440) million dollars (four hundred and forty million dollars) and will be funded projects with $ 40 million ($ 40 million) as follows
– Ministry of Education 20 ml Yoon Dollar
– Ministry of Health $ 20 million
M) Continuing to borrow from the Saudi Fund for Development out of the loan amount of 500 million dollars for the financing of infrastructure projects. The amount of 45 million dollars will be financed in the year 2019 for the ministries and distributed as follows:
a. Ministry of Health (15) million dollars for the project of the demolition and construction of Saqlawiya hospital (50) beds and the rehabilitation of the hospital of the general country
b. Ministry of Agriculture ($ 30 million) for the project of establishing silos of metal crops in Diwaniyah and Maysan for the Ministry of Agriculture
. To continue to borrow from the International Fund for Agricultural Development (IFAD) out of the loan amount of $ 15,730 million (15 million seven hundred and thirty thousand dollars) for the projects of the Ministry of Agriculture and the amount of (5) million dollars (five million dollars) will be funded through 2019
s. The Ministry of Electricity, including $ 500 million ($ 500 million), will be funded during 2019. The following
projects will be distributed: – Al Nassiriyah and Samawah Power Plants Project 300 million
– a project of energy transfer with GE $ 200 million
pw borrowing guaranteed by the British export guarantee Corporation (UKEF) the amount of $ 300 million to finance the rehabilitation and maintenance of thermal Musayyib plant will be financed by the Ministry of Electricity of $ 100 million of it in / 2019
Borrowing from foreign banks with the guarantee of the German Export Guarantee Corporation and other international export guarantee institutions to finance the projects of the roadmap for the reconstruction of the electricity sector and the amount of 500 million Euros to finance the projects of the Ministry of Electricity to be implemented by Siemens Germany, Million dollars (one hundred and fifty million dollars) during 2019.
($ 25 million) for the year 2019 as follows: – –
$ 5 million Ministry of Finance Labor and Social Affairs / Road Map Project Social Protection Strategy
$ 20 million Basra Governorate / Electricity Distribution Development Project in Basrah Governorate
($ 600 million) to finance the projects listed below. The amount of (376) million dollars (three hundred and sixty six million dollars) will be financed from it for 2019 as follows: –
$ 300 million project of two stations Electricity of Samawah and Dhi Qar in the Ministry of Electricity, including $ 88 million to complete the financing of the first phase of the project ($ 76 million). The Greater Samawah Water Project / Ministry of Water Resources.
R – borrowing from the French Development Agency (300 million euros) Water supply projects for the Ministry of Construction, Housing and Municipalities General T. For the purpose of rehabilitation of Mosul International Airport for the Ministry of Transport and will be funded by the equivalent amount of 70 million dollars (seventy million dollars) of the year / 2019 distributed as follows –
$ 50 million to the Ministry of Transport
($ 500 million) to finance the projects of the Ministry of Electricity, to be provided by the German company Siemens (100) million dollars (one hundred) dollars to the Ministry of Construction, Housing and Public Municipalities. Million) during the year 2019.
D – borrow from foreign banks to guarantee international exports to finance the projects of the road map for the reconstruction of the electricity sector (500 million dollars) (five hundred million dollars) to finance the projects of the Ministry of Electricity to be implemented by the company (GE) and the US $ 150 million (one hundred and fifty million) During the year 2019.
4- The Federal Minister of Finance or his authorized representative after the approval of the Council of Ministers shall be entitled to borrow from the following sources
(279) million dollars (two hundred and ninety-nine million
dollars) to finance the infrastructure projects listed below: –
Rehabilitation of seed purification plants and warehouses in the governorates of Salahuddin, Nineveh, Anbar and Diyala with a value of (27) (5) million USD for the Ministry of Agriculture
Project for the construction of silos of metal grain in Diwaniyah and Maysan with a value of (20) million USD for the Ministry of Agriculture
Project of the demolition and construction of Saqlawiya Hospital (50) beds and Rehabilitation of the General Hospital in Al Anbar and Salaheddin governorates USD for the Ministry of Health
Project for the reconstruction of Fallujah water (21) million dollars for the Ministry of Construction, Housing and Municipalities, the
project of reconstruction of the Technical Institute in Hawija in the province of Kirkuk worth $ (17) million for the Ministry of Higher Education and Scientific Research
The project of infrastructure works for the Ministry of Higher Education and the establishment of Dar Al-Hanan for the disabled with a value of (16.5) million dollars
and the Ministers of Finance and Planning to include the annual allocations within the budget of 2019
Borrowed from the Japanese Agency for International Cooperation (JICA) (2000) million dollars (two billion dollars) to finance the projects listed below:
– The project of the auxiliary unit of refining for the Ministry of Oil
– the reconstruction project of the areas affected by (terrorist operations)
– Samawa Water Project / Ministry of Construction and Housing and Public
and the Minister Finance and Planning federated Add annual allocations within the 2019 budget
C) Borrowing from foreign Chinese banks with the guarantee of the Chinese Export Guarantee Corporation (Sinocor) in the amount of (1000) million dollars (billion dollars) within the mechanism of the framework agreement signed between the Ministry of Finance and the Chinese Export Guarantee Corporation and the Ministers of Finance and Planning, within the year / 2019 budget (
d ) borrowing from donor countries under the Kuwait donor Conference (Turkey, Qatar, the United Arab Emirates) in the amount of 1,000 million dollars to finance infrastructure projects and reconstruction (including project processing and implementation of energy transmission towers (KV132) in favor visited Electricity) and the ministers of finance and planning as well federated annual allocations within the budget in 2019
5 Federal Minister of Finance or authorized with the approval of the Federal Prime Minister to issue guarantees to: –
A- General Electric Company (63) million dollars (sixty three million dollars) for the financing and maintenance of Qayyarah stations of the Ministry of Electricity
(STX) of South Korea for 125 million dollars (one hundred and twenty-five million dollars) to finance, rehabilitate, Of the Ministry of Electricity.
C- Khairat Al-Abar Company for the project of Hydrogenation and Improvement Unit in Al-Muthanna Governorate, provided that a financial and temporary ceiling is specified for
the Federal Council of Ministers to transfer the loan allocations specified in paragraphs
(3 and 4) of item (item II deficit) and change the name of the beneficiary.
7 of the Federal Minister of Finance approved by the Council of Ministers borrowing with the guarantee of international export guarantee institutions to
finance investment projects for ministries and entities not associated with the Ministry and the provinces and listed to them
Allocations within the investment projects contained field table (Table B, E, F) attached to this
law when achieved an additional fiscal deficit than planned item (II of Article -2 Chapter II
expenditure and deficit) and the requirement to define these projects by the Council of Ministers
Iii ) 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 expenditures, 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, the ministers and heads of non-affiliated entities and the 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 10% (10%) 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. Feather Yes.
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 / Department budget for the purpose of marking authorized to transfer
Article -5- of the Prime Minister of the Federal Finance and the Federal Minister of joint use of 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 to spend without restriction (local expenditure) and the absence of an allocation to cover this need to (3) ) Billion dinars (three billion dinars) for each case and if the amount exceeds the limit mentioned obtain the approval of the Federal Council of 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 implementation of the annual federal budget.
Article 6 – I. The appropriations approved in this law shall be used until 31 December of
fiscal year 2019.
Income received during the fiscal year 2019 shall be credited to the federal budget until 31/12/2019. Revenues received after the end of fiscal year 2019 shall be credited to the federal budget for the fiscal year 2020
Article 7 No transfers shall be made in allocations Reconstruction and development of projects in the governorates) between governorates.
Article 8: The Minister of Construction, Municipalities, Public Works or the Governor shall be empowered with regard to the
municipal institutions of his governorate. The governorate shall have the authority to transfer between the autonomous resources to balance the
municipal institutions within the governorate and increase the dependence on the implementation of the required services for the maintenance of machinery
Article 9: 1- The share of the governorates of the Kurdistan Region shall be determined from the total actual expenditures set out in Table D (Expenditures Ruling) attached 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.
The Office of the Inspector-General of the Property Claims Commission, the Iraqi Agency for Radioactive Sources, the Iraqi National Intelligence Service, the Iraqi Ministry of Foreign Affairs, the Ministry of Defense, the Federal Supreme Court, the Independent High Electoral Commission, The Office of the Inspector General of the Iraqi National Intelligence Service, the Integrity Commission, the Federal Audit Bureau, the High Commission for Human Rights, the fees of negotiations and legal claims, the fees of the International Audit Company and the Committee of Financial Experts, C) Crude oil Source: Arab and international contributions except for contributions included in the Ministry of Defense, the House of Representatives, the Federal Audit Bureau, the Ministry of Foreign Affairs, current expenditures of the Directorate of Civil Status, Passports and Residence, Accommodation
Interest on the US loan (interest on the US loan), JBIC interest on BIB loans, interest on the Swedish loan, interest on the Chinese loan (UKEF benefits on the British loan)
, interest on the German loan, Benefits on the French loan, interest on the loan of the International Fund for Agricultural Development, interest on the Saudi loan
, interest on the Kuwaiti loan, SACE interest on the Italian 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 law of the year / 2015 from the banks of the good and Rafidain and the Iraqi Bank of Trade, the benefits of treasury transfers discounted by the Central Bank of Iraq under the law of the budget in 2016, Treasury through the Pension Fund under the budget law of 2015, interest on loans granted by the Iraqi Bank for Trade under the Budget Law of 2015 and 2016, the benefits of national bonds in Iraqi dinars, the benefits of loans granted by government banks on the housing of employees of liberated areas, The benefits of loans granted by government banks for housing loans, housing loans, loans and loans, under the Council of Ministers Decision No. (314) for the year 2014 by the Iraqi Trade Bank for the Ministry of Electricity, the benefits of treasury transfers granted to public companies by government banks to pay salaries The payment of the installments of loans granted to public companies on the salaries of their employees by the government banks, payment of the installments of the remittances of the treasury under the legal reserve by the government banks, the benefits of treasury transfers under the Council of Ministers decisions numbered (97) and (400) (50) for the year 2014 to finance the budget deficit, the benefits of treasury remittances under the Council of Ministers’ Resolutions (70) and (74) for the year 2015, export guarantee premiums, Payment of the installments of the old treasury bills, payment of the installments of the treasury payments (auctions), payment of the local bonds installments, the Kuwait war compensation, installments on the treasury transfers from the Iraqi Trade Bank to finance the budget deficit, installments on the remittances of the treasury under the transfer of funding for foreign oil companies from each bank Al-Rasheed, Al-Rafidain Bank and the Iraqi Bank for Trade under Article (34) of the Budget Law for 2015, the Treasury Payments installments deducted by the Central Bank of Iraq under the Budget Law for 2016, the Treasury Remittance Payments granted by the Pension Fund in accordance with the Budget Law of 2015, Treasury bills pursuant to Council of Ministers Decision No. (97) and (400) for the year 2013 of government banks, Treasury remittance payments pursuant to the Council of Ministers’ Resolution No. 50 of 2014 to finance the budget deficit, 74) for the year 2015, (314) for the year 2014 by the Iraqi Trade Bank in favor of the Ministry of Electricity, installments of loans granted by the Iraqi Bank for Trade under the budget of the budgets of 2015 and 2016, payment of the restructuring of external debt of the Paris Club countries, payment of restructuring installments External debts of countries outside the Paris Club, debt settlement abroad, cash settlement of small debts to the private sector abroad, payment of AMF dues on Iraq debt restructuring agreement, repayment of loan installments International Monetary Fund,
(JICA payment of World Bank loan installments, repayment of US loan installments, payment of loan installments)
, payment of sovereign guarantee premiums, emergency reserve expenses, Italian loan repayments, installment payments, German loan repayments (KFW) German loan premiums
(UKEF, the payment of installments of the Swedish loan, pay premiums British loan (
, the payment of installments of the Chinese loan, pay premiums Russian loan (SACE) to pay premiums Italian loan
(JBIC) loan repayment installments
Article 10. First-place entitlements settlement between the Kurdistan region And the federal government for the years 2004 to 2018 after its audit of Yuan federal financial control by calculating the share of the provinces of the Kurdistan region in the light of the actual expenses of the previous years shown by the final accounts approved by the Federal Office of Financial Supervision.
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 Federal Government and the provinces of the Kurdistan Region shall comply with an increase in the quantities exported
Article (1-B) of the Budget Law to hand over the revenues actually realized to the State Treasury General
Article 11-I – The federal ministries and entities not affiliated with the Ministry B (table / c) the number of manpower of ministries
and departments funded centrally for the year 2019 Annex With this law.
Secondly, the federal ministries must stop appointments within their affiliated formations from public companies, bodies and self-financed administrations that receive a grant from the federal public treasury of the state or have received loans from the government banks previously, with the deletion of the job grades within the vocabulary of the authorities concerned when they are vacant due to transfer or referral To retire, resign or die.
The Federal Minister of Finance shall create the grades for the employees of the public companies and the self-financed public bodies and directorates who receive a grant from the State Treasury as a result of the transfer of their services to the owners of the centrally funded departments to cover their staffing requirements, with 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 appointment in all government departments shall be prohibited in the manner of contracting with the possibility of renewing the previous contracts in the case of necessity. The contract period for the permanent landlords after 9/4/2003 shall be calculated as an actual service for the purposes of the premium, promotion and retirement, with no consequential financial consequences. The pension entitlements (including the share of the department) shall be met for the duration of the contracted contract, except for the contract with the winning self-financing companies, which are not subject to any loans at the banks for the payment of salaries of their employees for previous years.
B – The Council of Ministers has the authority to introduce degrees for the purpose of fixing the contracts of employees of public companies and self-financed directorates of the Ministry of Electricity from employees in the form of a contract within the operating or investment expenses and the contract period is calculated for them actual service for the purposes of the premium and promotion and retirement and to complete the full pension, Calculated and not having any financial consequences retroactively.
(C) The Council of Ministers or whoever authorizes it to allow the Ministry or an entity not affiliated with the Ministry or the Governorate to contract with any person it deems fit, provided that its rank is not less than that of an expert or of its rank on the proposal of the competent minister or the head of the entity not connected to the Ministry or the Governor, Persons only within their annual budget allocations.
Fifth: The ministries or the non-affiliated entity of the ministry that was a member (local councils / municipal councils / governorates / deputies) and the ministers to return to his job at the end of his term if the job is in the first degree of the career ladder and the Ministry of Finance Financial requirements.
The Ministry of 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 2019 related to updating the basic and detailed designs of city centers and structural studies of 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: The competent minister or the head of the non-linked or the governor or the Secretariat of Baghdad to assign any ministry of the federal ministries according to the competence to implement projects in that province to the expense of allocations (reconstruction and development projects in the provinces) allocated to them.
Article 13 Federal Minister of Finance authority to add allocations for the purpose of extinguishing the predecessor of previous years until the
31.12.2018 and spent as a result of the laws of the window and after being audited by the Federal Office of Financial Supervision
and approval of the Federal Cabinet it to be the last year to settle.
Article 14 – First – The ministries and entities not associated with the Ministry and the provinces to expand the opening of private investment and participation with the private sector within the limits of jurisdiction where possible, but this does not entail any financial burdens on the State Treasury and the Council of Ministers to exclude them from the provisions of the laws in force Thus facilitating the expansion of investment and participation with the private sector.
(30%) of the revenues resulting from the implementation of item (1) of this Article to the beneficiary party for the purpose of adding the equivalent to its budget in accordance with the regulations issued by the Minister of Finance and the remaining 70% (Fiscal) and Public Debt No. (95) for the year 2004.
Article (15) A- Not to appoint in any leadership positions (General Manager and above) unless there is a degree in the law of the ministry or the non-affiliated body or the instructions for filling the position.
B) The employee shall be referred to the rank of general manager and above who does not manage an administrative formation at the level of general directorate or above to retire from the unified pension law after the entry into force of this law or transfer to another department when the vacant vacancy commensurate with his job title and with the consent of the transferee.
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, the Council of Representatives and the Council of Ministers.
Article 16-First: All revenues of the Media and Communications Commission for 2018 shall be transferred to the Federal Public Treasury Account of the State after deducting the amount of its budget approved by the Board of Trustees and the Federal Ministry of Finance.
Second: The Media and Communications Authority shall oblige the mobile phone companies to pay their amounts of money, fines and financial obligations during the first half of 2019 and record the revenues of the State.
The Ministries of Electricity, Communications, Reconstruction, Housing, Municipalities and Public Works, and the Municipality of Baghdad shall activate the
collection of electricity, telephone, water, sewage and all other fees stipulated in their
respective laws for the services provided to citizens, employers, factories, government agencies, the public sector and
others for the purpose of increasing their resources. Self.
Article 18: The competent minister or the head of the non-affiliated entity may loan the employee to the permanent or temporary employer to work in the private sector, including the collection companies, according to regulations issued by the Council of Ministers.
Article (19) First: A- Continuing to impose the sales tax on the service of mobilizing the mobile phone and the internet networks by 20% (20%) 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.
Third: a) A sales tax of 5% (5%) is imposed on all goods sold in malls and shopping centers and services provided in men’s and women’s barbershops.
B) Collected and non-transferable sales tax and non-collectible sales tax amounts (bank interest). The management of the above entities (in item 1) of this article shall be responsible for bearing and paying such interest and supplying it to the General Authority for Taxes.
The Minister of Finance may issue the necessary regulations to facilitate the implementation of the provisions of paragraph (III) above.
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.
Article 20 – First: The continuation of ministries and entities not affiliated with the Ministry and the provinces all the authority to impose fees or fees for services that were imposed during the years 2016, 2017 and 2018 or the imposition of fees or fees for new services and the amendment of fees and fees for current services except sovereign fees (approved under the federal laws Window) in accordance with the regulations issued by the competent minister or the head of the entity not associated with the Ministry or the Governor.
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 2019. 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 For him and that the Ministry of Finance to take the necessary in the light of it.
Article 21 – The Federal Minister of Finance shall increase the authorized 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%) (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 (22) The Federal Ministers of Finance and Planning shall reallocate the amounts recovered from farmers for the agricultural initiative projects received by the farmers for the previous years to the budget of 2019 and to allocate exclusively to the agricultural initiative projects of the Agricultural Bank, except for paragraph (1) Financial Management Law No. (95) for the year 2004
Article 23 The Affordable Agricultural Loans Fund No. (28) for the year 2009 (amended) shall be dissolved by the Federal Ministry of Finance and attached to the Federal Ministry of Agriculture.
Article 24 The Federal Ministers of Finance and Planning may add amounts for licenses contracts that have been transferred to foreign oil companies in kind and were not subject to financial adjustments by the Accounting Department during the year 2017 and 2018 as an exception to paragraph (1) of Section 4 of the Financial Management Law No. (95) for the year 2004
Article 25 – 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 -26- 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 / 2019.
Article 27 The Federal Minister of Finance shall have the authority to transfer financial allocations to departments that will be disassociated from the ministries and attached to the concerned governorate during the fiscal year.
Article (28) All formations financed centrally by a ministry or an entity that is not affiliated with 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 subject to the provisions of Articles ) Of this Law and the laws and regulations in force in the State institutions.
Article 29 The Minister of Federal Finance shall transfer the funding amounts to each of the investment projects of the ministries and entities not connected to the Ministry and the governorates, which have a general financial allocation / 2018 and have been funded by the Accounting Department and have not been disbursed before 31/12/2018 to the trust account by all units Expenditure through coordination with the Accounting Department and before closing the final account for the year 2018, an exception to paragraph (1) of Section (4) of the Financial Management Law No. (95) for the year 2004 including the amounts funded and not disbursed in respect of allocations of border ports for the year / 2018 Whether ongoing investment or ongoing expenses Wallace Osmarah for each province petrodollar allocations and support to restore stability and reconstruction of infrastructure contained the provisions of Article 43 of the federal budget for the year / 2018 dues and contractors that have been financed out of cash allocations included in the federal budget for the year / 2018 law.
Article 30 The Federal Minister of Finance and Planning shall reallocate the contractors’ entitlements to the budget allocations of 2019 which were not financed in the fiscal year 2017 and shall be paid by means of bonds issued for this purpose and (30%) the balances within the federal general budget for the year 2018, Funded to the budget of 2019.
Article 31-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 heads of the three governing bodies and four cars for their deputies.
B. Three cars for the minister or his rank.
C. (Both civilian and military), and general managers (civil and military).
Dr. The vehicle in the custody of the employee may not be used in the processions of officials or to serve them except as specified in paragraphs (a, b, c)
Secondly, the employee who uses a state car shall bear full fuel and maintenance expenses except for the production vehicles, large and construction vehicles, ambulances, transport vehicles and security equipment.
Third: Non-payment of pensions to any employee of the State and the public sector, including the senior officials of the three presidencies, except after discharge from the movable and immovable property of the State and retroactively, provided that the Federal Audit Office submits a report to the House of Representatives no later than the end of the first chapter of / year 2019.
IV – to maintain the reduction of external scholarship expenses and the number of delegates specified in the federal budget for fiscal year 2018 and the law 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 Law of 2018 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 2018.
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 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 the local employees remains in a situation approved in the budget of 2018. The mission of the Iraqi Mission in New York and the International Organization in Geneva
e. The Ministry of Foreign Affairs to rehabilitate the buildings and their respective roles in the countries where there are embassies and consulates for use as embassies or any other purpose. The Ministry of Housing (rent allowance) through transfers from the rental of buildings for this ministry
Article (32) The tax rate shall be amended under section (1) of Article (2) of the Real Estate Tax Law No. (162) for the year 1959, as amended by Section 6 of CPA Order No. (49) of 2004 of 10% (Ten percent) to 12 percent (twelve percent) of the annual revenues of real estate.
Article (33) 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 a full five-year term of five years’ For the purposes of retirement to be paid full pension and deductions all during the period of enjoyment of 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) of 1991, amended in accordance with the regulations issued by the Secretariat of the Council of Ministers مدة The period of leave for purposes of 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 man Acharth.walmottagaeidin contractors and that in accordance with the regulations issued by the General Secretariat of the Council of Ministers for the year / 2018 is working
Article -34- Ministry of water resources sale investment Cree river output is reflected to the public treasury of the state, to be re – allocation ratio (30%) ( Thirty percent (m The remaining amount shall be transferred to the public treasury and the buyer shall transfer the output of the river cistern within a maximum period of 90 days from the date of the peremptory assignment as an exception to the Sale and Rent of State Funds Law No. (21) for the year 2013.
Article 35 – Each ministry or entity not connected to the Ministry shall bear the amounts of advances and the benefits granted to all those who were martyred after the date of 9/4/2003 due to the terrorist operations of the employees of the ministries and entities not associated with the Ministry and the governorates in respect of their debts by means of transfers from within Their operating expenses.
Article 36. The Fund for Reconstruction of Areas Affected by Terrorist Acts shall continue to exercise its functions in accordance with its effective regime.
Article (37) The Council of Ministers may, on the proposal of the Prime Minister or the Minister concerned, restructure ministries and entities not affiliated with the Ministry and the existing governorates by merging their formations, including their public companies, with existing departments, changing their association,
Article 38: First: The Ministry of Finance shall sell its share of agricultural lands located outside the boundaries of the Municipality of Baghdad or Municipalities and shall have the rights of the owners of those rights specified in the Law of Unification of Lands of the State No. (53) of 1976 or any other law to replace it without fragmentation or Which is determined by the estimation committees formed under the Law of Sale and Rent of State Funds No. (21) of 2013.
Second: The buyer shall comply with the following conditions:
1. Exploitation of land for agricultural production purposes.
2. Non-dispersion or division of agricultural land.
3. Not to sell the land to others only after the new buyer submitted a written declaration in the real estate registration department to exploit the land for agricultural purposes.
Third: The Ministry of Finance shall restore the land and cancel the contract of sale without compensation to the buyer in case of breach of the conditions specified by law.
If the owner of the right to dispose of the land does not wish to purchase the land within a maximum period of 60 days from the date of the announcement by the Ministry of Finance of its desire to sell, it shall be leased to him with the rent allowance estimated by the committee concerned under item (1) of this article. Land for sale or rent by public auction.
Fifth: The Federal Minister of Finance shall coordinate with the Federal Minister of Agriculture to issue the necessary instructions to facilitate the implementation of the provisions of this Article with the approval of the Council of Ministers.
Article (39) The percentage of the treasury share in the profits of public companies, including the profits of the previous years, shall be paid to the Treasury before the completion of its audit by the Federal Audit Bureau.
Article (40) A- The National Pension Authority is obliged to pay the end of service benefits of the former army employees, provided that the maximum amount of the sum does not exceed 10 million dinars per batch.
B- If the amount of the bonus exceeds the limit stipulated in item (a) above and the existence of remaining allocations for the year 2019, the remaining amount of the bonus shall be distributed according to percentages between the total amount available to the Commission and the remaining amount of the amount of the bonus due.
Article 41: The ministries and entities not affiliated with the Ministry of Sale of cars, furniture and consumables, and their revenues shall bear final revenues for the account of the State Treasury. The Federal Minister of Finance shall add the amounts equivalent to the budget of the relevant departments for the purpose of maintaining the assets or purchasing fixed assets of all kinds
. 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 the cost of grinding wheat and transport within the budget of the Ministry of Commerce after the Wara costs resulting from it.
Article (43) The Minister of Finance shall have the right to add to the Ministry of Industry and Minerals the equivalent of 10% of the fees paid under the provisions of Article II and III of Law No. (9) for the year 2010. Trademarks
Article 44 The competent authorities shall change the sex of lands outside the municipal boundaries which do not have a water quota and are built on or will be built on an industrial project licensed to the industrial sex after purchasing the share of the Ministry of Finance for these lands with real allowance determined by the assessment committees formed by law Sale and rental of State funds No. (21) for the year / 2 013 that does not conflict with environmental safety conditions
Article 45 – The municipal institutions in all governorates shall spend cleaning on their own resources in addition to the allocations included in the operational grant of the municipal institutions for the current year of each governorate or within the operational grant of the municipal institutions that have not been disassociated from the Ministry of Construction, Housing and Public Municipalities.
Article (46) The Federal Ministry of Finance shall bear the interest arising from the loans granted to citizens under the provisions of Article (45) of the Federal Budget Law of 2018, whose homes have been demolished or damaged by the control of terrorist gangs in their areas or as a result of military operations for a period of five years Starting in 2018. The beneficiary shall bear interest on the loan after the fifth year in accordance with instructions issued by the Ministry of Finance
Article 47 The Council of Ministers may exclude productive public sector companies (directly or through contracts of participation, qualification 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 for use exclusively in the production and manufacturing processes
Article 48 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 Official Gazette No. 78 of 1977.
Article 49: 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 50. This Law shall be published in the Official Gazette and shall be effective as of 1 January 2019. Article
In order to approve the federal budget of the Republic of Iraq for fiscal year 2019,
this law was enacted.