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