The financial budget after the amendment and the final vote thereon
The financial budget after the amendment and the final vote thereon
[Baghdad: where] the
agency of all Iraq [where] the financial budget for the current year, as finalized by the House of Representatives in its session held on Saturday.
The name of the people is the
Presidency of the Republic
based on what was approved by the Chamber of Deputies and ratified by the President of the Republic and based on the provisions of Article (1) of Article (61) and Article (III) of Article (73) of the Constitution.
The following law was issued:
Law No. (2018) of
the Federal Budget Law of the Republic of Iraq for the fiscal year 2018
Article (1) A- A- The revenues of the Federal General Budget for the fiscal year 2018 are estimated at (91643667236) (Ninety-nine trillion six hundred and forty-three billion six hundred and sixty-seven million two hundred and thirty-six thousand dinars) shown in (Table A / Revenues according to the preparation) attached to this law.
B – Calculation of the revenues from the export of crude oil based on the average price of (46) dollars (forty six dollars) per barrel and the export rate of (3888000) barrels per day (three million eight hundred and eighty-eight thousand barrels per day), including (250000) barrels per day And fifty thousand barrels per day) of the quantities of crude oil produced in the provinces of the Kurdistan region on the basis of the exchange rate (1182) dinars per dollar and all revenue is actually achieved a final revenue for the state treasury.
Second: The ministries and entities not affiliated with the Ministry and the provinces are obliged to record all the amounts of cash grants obtained under the memorandums of understanding with foreign governments or institutions as final revenues of the Federal General Treasury and the Federal Ministry of Finance to reallocate them for the purposes granted for them.
Third: The amounts allocated to the ministries and non-affiliated entities in the Ministry and the governorates after being accepted by the Federal Minister of Finance shall be credited as final revenue to the Federal General Treasury. The Federal Minister of Finance shall allocate them to the appropriations of the Ministry or the entity not connected to the Ministry of Disbursement in accordance with the purposes for which they were granted.
The amounts of grants or donations from foreign governments and institutions to ministries and entities not affiliated with the Ministry or the governorates and the provincial councils under memorandums of understanding or from the private sector shall be recorded as final revenues for the Treasury whether these grants and contributions are in the form of technical assistance or the implementation of projects (other than training courses) , And that their guesswork is recorded in the records of the ministry or the non-affiliated to the ministry or the regions and governorates and the provincial councils of the relationship and acceptance of cash or in kind grants and re-allocation in coordination between the beneficiaries and each of the ministries of planning Financial federated.
Fifth: The amounts of grants and unused subsidies shall be calculated from the amounts allocated to the government departments and public sector companies by the end of the fiscal year 2017 in accordance with the accounting standards used to calculate the final disbursement. The surplus or overpayments on these bases shall be considered as an advance against the grant allocated to the department or unit per year financial 2018.
expenditure and deficit
Article 2 I. expenditure – allocates an amount of (104 158 183 734) thousand dinars (one hundred and four trillion and one hundred and fifty – eight billion one hundred and three eighty million seven hundred and thirty – four thousand dinars). For the fiscal year 2018, including the amount of internal and external debt installments of (8246899000) thousand dinars (eight trillion two hundred and forty-six billion and ninety nine hundred and ninety million dinars), distributed according to (field / 3 total expenditure) of (Table / B expenditures by ministries) Annexed to this law.
1) The amount of (24650112138) thousand dinars (twenty four trillion and six hundred and fifty billion and one hundred and twelve million and one hundred and thirty thousand dinars) for project expenditures to be distributed according to (field / 2 expenditures of investment projects) of (Table / B expenditures by ministries) Law. Including the amount of (5516318350) thousand dinars (five trillion five hundred and sixteen billion and three hundred and eighteen million and three hundred and fifty thousand dinars) through foreign loans.
2 amount of (79,508,071,596) thousand dinars (seventy – nine trillion five hundred and eight billion and one of seventy million five hundred and ninety six thousand dinars) current expenditure according to (field / 1-current expenditure (Table / expenditures , according to the ministries) attached to this law.
3 A reserve of (1922000000) thousand dinars (one hundred and ninety-nine billion dinars) contingency reserve within the appropriations of other expenses of the budget of the Federal Ministry of Finance out of the allocations referred to in item (I-B) referred to above, including the Council of State and the Council of Ministers Resolution No. (350) For the year 2016.
b . The Council of Ministers Add allocations (2) trillion d To the emergency reserve allocations, provided that the disbursement is to cover the shortfall in the calculation of compensation of employees, investment projects, the social protection network, the care institution for the disabled, the special needs and the institution of the martyrs, to be disbursed in the fourth quarter of the current fiscal year when an increase in the export revenues of crude oil exported globally.
4) An amount of (400000000) thousand dinars (four hundred billion dinars) is allocated for (reconstruction and development of projects in all governorates) out of the allocations referred to in item (a / a) of Article (2) above is distributed according to the population of each governorate, As follows:
a The Governor of the province of the province of the province and the provinces and sub-districts approved by the Council of the province based on the plans drawn from the councils of districts and districts to the Federal Ministry of Planning for the purpose of study and ratification to take into account the areas most affected within the province and to allocate allocations to maintain the districts and related areas by descent (15%) (15%) of the allocations of the governorate and (5%) (five percent) of the strategic projects. Poverty alleviation.
B- The Governor shall exclusively implement the approved reconstruction plan and the Governorate Council shall be responsible for monitoring implementation.
5. 5% (5%) of the crude oil revenues produced in the governorate and 5% (5%) of refined oil revenues in the governorate refineries and 5% (5%) of the revenues Natural gas produced in the province, provided that the province chooses to choose one of the revenues produced above and to allocate an amount of
(400.000.000) thousand dinars (four hundred billion dinars), in the form of projects to the provinces of production out of the allocations referred to in item (I – A) of Article (2) above and for the Governor after the approval of the provincial council the right to dispose of and use no more than (50) (50
%) of the allocations referred to above for the purpose of importing electrical energy or providing services for maintenance and cleaning or treatment expenses for patients inside and outside Iraq or for current expenditures according to the needs of the province. The priority of expenditure for the areas most affected by the production and liquidation of oil and environmental protection projects, During the required transfer. And that the adjustments are made after checking the audit of the Federal Audit Office,
including the dues of the province for the previous years, which have not been allocated amounts and the allocation of 20% (20%) of the amounts of funds achieved by increasing the actual revenues from the planned revenues contained in the law The federal budget for the year 2018 to be granted every six months provided that it is spent in the strategic and service projects within the most harmful areas.
1. The total planned deficit of the federal budget for the fiscal year 2018 (12514516498) thousand dinars (twelve trillion five hundred and fourteen billion five hundred and sixteen million and four hundred and ninety thousand dinars), and this deficit is covered by the abundance achieved, and then internal borrowing and with the exception of external funded by foreign entities for projects listed on loans within the gap agenda contained funding deficit and the amounts retained cash in the Federal Ministry of Finance account of the increase in selling prices of crude oil source or increase crude oil exports , according to the details set out in the below:
T Muf Roses Amount (thousand dinars)
1 = (a + b) total revenues 91,643,667,236
a oil revenues 77,160,392,640
by non – oil revenues 14,483,274,596
2 = (a + b) Total 104,158,183,734 expenditure
a current expenditure 79,508,071,596
b total 24,650,112,138 investment expenditures
– investment spending from the Treasury 19,133,793,788
– Investment expenditure through foreign loans 5,516,318,350
3 Total planned deficit 12,514,516,498
Funding for the financial gap (Deficit)
a Balance of accounts of ministries and non-linked parties at the Ministry of State banks 250,000,000
Balance in the account of the Ministry of Finance 7 42,835,421
c Loan from the World Bank, banks and other international companies 1,300,200,000
d IMF loan to support the budget 1,891,200,000
e JICA loan to support the budget 236,400,000
and loans from the Saudi Fund for Development 35,460,000
g external bonds 1,182,000,000
transfers by banks 1,133,696,725
loans JBIC 94,560,000 US
US loan for arming 834,964,800
British loan (export loan) 1,016,520,000
Loan secured by international export guarantee institutions 1,071,364,800
German loan KFW 179,664,000
loan 141,840,000 Italian loan 92,905,200
Japanese Agency loan JICA / 6921035 Projects 52 The
German loan Siemens projects 283,680,000
s Loan maintenance projects for the Ministry of Electricity from the Export Guarantee Corporation GE 413,700,000
Kuwait Fund for Development 94,560,000
US OPIC loans or global export guarantee institutions 236,400,000
w The French Development Agency 87,870,000
2 The Minister Federal Finance or its authorized after the approval of the Council of Ministers to fill the actual deficit
in the budget mentioned in paragraph (a) above of the sources listed below:
a. Issuing treasury transfers.
B. Issuing national bonds to the public.
C. Issuing bonds and remittances to government banks are deducted from the Central Bank of Iraq.
Dr. Loans from commercial banks.
e. Borrowing from the World Bank, International Monetary Fund and Japan International Cooperation Agency to support the budget
. Issuing foreign bonds and loans that are tax-exempt.
3 – The Federal Minister of Finance or whoever is authorized to borrow from abroad to finance development projects after the approval of the Council of Ministers from the sources mentioned below, and the continuation of loans approved in previous years.
a. Continue to borrow from the Japanese International Cooperation Bank (JBIC) out of the loan amount (500) million dollars (five hundred million dollars) to finance projects of the Ministry of Electricity. In the amount of (80) million dollars (eighty million dollars) from 2018.
b. The Federal Finance and Planning Ministers should include the annual allocations of the loan to finance projects for the Ministries of Electricity, Construction, Housing, Municipalities and Public Works, Health, Labor and Social Affairs, Higher Education and Scientific Research. , Agriculture, Commerce, Education, Migration and Displaced, and the Baghdad Secretariat in 2018).
C. To continue to borrow from the Japanese Agency for International Cooperation (JICA) in the amount of (1500) million dollars (one thousand and five hundred million dollars) for the purpose of financing projects in the amount of (585,536) million dollars (for the year 2018) distributed as follows :
Projects of the Ministry of Construction, Municipalities and Public Works $ 128 million
Projects of the Ministry of Electricity $ 276.5 million
Projects of the Ministry of Water Resources $ 2.4 million
Projects of the Ministry of Oil $ 41.375 million
Projects of the Ministry of Industry and Minerals $ 13.4 million
Projects of the Ministry of Health and Environment $ 3.6 million
▬ Linear Ministry of Transport
Ministry of Communications $ 8 million
projects for the provinces of Kurdistan $ 28.8 million ▬ Municipal projects for the provinces of Kurdistan $ 16 million
d. Continue to borrow from the German Development Bank (KFW) of the principal amount of 500 million euros (five hundred million euros) to finance the reconstruction of the liberated areas , projects of terrorism and an amount equivalent to 152 million dollars (one hundred and fifty – two million dollars) for the year 2018.
e. The Italian loan amount of 260 million euros (two hundred and sixty million euros) will be financed by an amount equivalent to (78.6) million dollars (eighty-eight million six hundred thousand dollars) in 2018 distributed as follows:
▬ Projects of the Ministry of Water Resources $ 46.600 million
▬ Projects Ministry of Agriculture $ 16 million
▬ projects for the Ministry of Commerce $ 16 million
. (4550) million dollars (four billion five hundred and fifty million dollars) to finance the needs of the Ministry of Defense and will be funded (706.4) million dollars (seven hundred and six million four hundred thousand dollars) from 2018.
g . To continue to borrow from the loan amount of the World Bank (500) million dollars (five hundred million dollars) to finance the projects of ministries in the amount of (251.2) million dollars (two hundred and fifty million two hundred thousand dollars) for 2018 and as follows:
▬ Ministry of Construction and Housing and Public Municipalities $ 175.2 million
▬ Ministry of Electricity of $ 12 million
▬ Baghdad , the secretariat of the $ 40 million
▬ Ministry of Health and environment $ 14.4 million
▬ Ministry of Finance $ 6.4 million
▬ the Ministry of planning $ 1.6 million
▬ provinces of Kurdistan region $ 1.6 million
h. Continue to borrow from the British Export Bank (UKEF) to finance infrastructure projects amounting to 160 million dollars (one hundred and sixty million dollars) in 2018 and distributed
images of the Ministry of Construction and Housing, Municipalities and Public Works to finance both:
– Project water desalination province Basra $ 80 million
– Hilla sewer project $ 80 million
i. To continue to borrow from foreign banks with the Swedish EKN guarantee of 500 million dollars ($ 500 million) to finance the projects of the Ministry of Electricity to be implemented by ABB in the amount of 120 million dollars (120 million dollars) for the Ministry’s projects for 2018
. (500 million US dollars) for the implementation of the German company Siemens projects of the Ministry of Electricity and will be funded (160) million dollars (one hundred and sixty million dollars) during 2018.
4 – Authorizes the Federal Minister of Finance to borrow (22) million dollars (twenty-two million dollars) to water treatment projects in the provinces of Kurdistan, including the Halabja water project and within the loan of the Japanese Agency (JICA).
5 – Continuing to authorize the Federal Minister of Finance or his successor after the approval of the Council of Ministers to borrow $ 2500 million (two billion and five hundred million dollars) to guarantee international export institutions for the purchase of weapons and the provision of logistical support to the Ministries of Interior and Defense, The amount of (906.4) million dollars (nine hundred and six million four hundred thousand dollars) from 2018 distributed as follows:
a. Ministry of Defense $ 600 million
b. Ministry of Interior $ 146.4 million
c. The popular crowd of $ 80 million
d. $ 80 million
6 – Continuing to borrow for the various annual maintenance projects of the Ministry of Electricity guaranteed by the international export guarantee institutions in favor of the US company (GE) and will be funded by $ 350 million (million three hundred million dollars) during 2018.
7. Borrowing from the Kuwait Fund for Arab Development an amount of 440 million dollars (four hundred and forty million dollars) to finance projects for the Ministry of Education in the amount of (80) million dollars (eighty million dollars) during 2018.
8. Borrowing from the Saudi Fund for Development the amount of (500) million dollars (five hundred million dollars) to finance projects (30) million dollars (thirty million dollars) during the year 2018 for the ministries and distributed as follows:
a. Ministry of Health $ 16 million
b. Ministry of Water Resources $ 6 million
c. Ministry of Agriculture $ 8 million
9. borrowing from international commercial banks and guarantee Foundation German exports guarantee an amount of $ 500 million (five hundred million dollars) to finance the Ministry of Electricity Projects by the German company Siemens will be implemented at $ 80 million (eighty million dollars) During 2018.
10. Borrowing from the International Fund for Agricultural Development (IDA) is an amount of $ 15,730 million for the Ministry of Agriculture projects and $
4.8 million (four million eight hundred thousand dollars) will be financed through 2018
. Borrowing from the World Bank $ (1140) million (one hundred and forty million dollars) to finance the projects listed below:
▬ Reconstruction of liberated areas / Phase II $ 400 million
▬ Emergency project for social stability and resilience / Ministry of Labor and Social Affairs through Loans granted Small income – generating projects income of $ 200 million
▬ financing of social development projects in the Ministry of Planning $ 300 million
▬ development of distribution and transmission of electricity in the province of Basra , a project of $ 200 million
▬ project through a strategy of social protection / Ministry of Labor and Social Affairs Map $ 40 million
and the Ministers of Finance and Planning Federal Add the annual allocations for financing the above parties for the year 2018 out of the loan amount.
12. Borrowing from the American Overseas Private Investment Corporation (OPIC) or the Global Export Guarantee Institutions (US $ 386 million) to finance
and Dhi Qar power plant / Ministry of Electricity for GE . ($ 200 million) will be financed during 2018.
13. Borrowing from the Japanese International Cooperation Agency (JICA) is $ 1314 million for project financing and is distributed as follows:
a. ($ 174 million), including the increase of 54 million dollars (fifty-four million dollars).
B. The project of the auxiliary worker refining unit for the Ministry of Oil (1000) million dollars (one thousand dollars).
C. The second irrigation project for the Ministry of Water Resources (140 million dollars) (one hundred and forty million dollars).
Federal Finance and Planning Ministers should add the annual allocations of the above projects within the 2018 budget
. 14. Borrowing by the China Export Insurance Corporation (500 million US dollars) to finance infrastructure projects and the Federal Ministers of Finance and Planning, related to the 2018 budget authorities
15. borrowing from the British export Bank at $ 1020 million ( one billion and twenty million dollars) to finance the Ministry of Electricity of which $ 700 million (seven hundred million dollars) during the year / 2018 is distributed as follows:
– Ministry of Electricity to finance each From:
– stations Nasiriyah electricity project and Samawa $ 500 million
– energy transfer with GE $ 200 million project
16. continued to authorize the Minister of Finance and the approval of the Council of Ministers to provide sovereign guarantees for investment projects in the electricity sector, as follows: – (
a) ensure that debt ceiling (1.2 ) Billion dollars with benefits.
(B) To ensure payments of services not exceeding (1) billion dollars for a period of three years beginning
17. The Federal Minister of Finance or whoever authorizes it with the approval of the Federal Prime Minister to issue guarantees to:
A- General Electric Company for (63) million dollars (sixty-three million dollars) for financing and maintenance of Qayyarah stations of the Ministry of Electricity
; (125 million) dollars (one hundred and twenty-five million dollars) to finance, rehabilitate, maintain and operate stations belonging to the Ministry of Electricity.
18. The Federal Council of Ministers may transfer between the loan allocations specified in paragraphs (2) and (3) of Article (2) of this Article and change the name of the beneficiary.
19. All sovereign guarantees of investment projects shall be approved by the Council of Ministers and approved by the Council of Representatives.
20. It is not permissible to conclude a loan agreement with foreign governments conditional on the pledge of oil and its derivatives without the approval of the House of Representatives.
21. The Federal Government and the Ministry of Oil commit to review the contracts of oil licensing rounds to amend the terms of contracts in a manner that preserves Iraq’s economic interest and pays for increasing oil production and reducing costs and finding a mechanism for cost recovery to be compatible with oil prices and all regulatory bodies to report to the House of Representatives on the procedures of implementation of this article during Current year.
22 – Obligation of the Ministry of Oil to implement the decision of the Committee on Energy Affairs in the Council of Ministers No. 139 of 2013 the establishment of the second side of the path of the path (the second corridor) and the link between the province of Maysan with the province of Diwaniyah, according to contracts licensing rounds to provide social service.
General and Final Provisions
Article-3-limits exchange credits from major accounts for expenses (compensation of employees, supplies services, supplies of goods, assets, capital expenditures, grants, subsidies and debt service, interest and other expenses, commitments and contributions to foreign aid maintenance, Special programs, social welfare) and expenditures of approved projects within the federal budget of the Republic of Iraq from the Federal Minister of Finance. The competent minister or the head of the entity not connected to the Ministry or the Governor or the Chairman of the Governorate Council shall have the authority to disburse directly in the light of the funds allocated within his annual budget and for the purposes specified for it under the expenditure plan approved by the Federal Minister of Finance. Federal.
Article 4 – First – The Federal Minister of Finance authority to conduct transfers between the appropriations of the federal budget of the Republic of Iraq approved in the annual federal budget at the level of sections, sections, chapters, materials, species and sequence of type and each case separately.
Second: Ministers and heads of non-governmental entities and governors, including the governors of the governorates of the Kurdistan Region, shall be entitled to transfer between the appropriations of the expenditure units included in their annual budget by a percentage not exceeding five per cent of the exchange unit of the other disbursement unit, Of the capital projects appropriations, subject to the provisions of item (8) of Section (9) of the Financial Management Law No. (95) for the year 2004, provided that the transfers from the capital project expenses are not transferred to the current expenditure. The Share.
Third: The ministers and heads of the non-affiliated parties and the governors and heads of the provincial councils not affiliated with the Ministry shall be empowered to carry out the transfers between the current expenditure (service / commodity / asset maintenance) provisions approved for the expenditure units included in their annual budgets approved in the annual federal budget. Ministry of Finance / Budget Department of the transfer for the purpose of marking.
Article 5 The Federal Prime Minister and the Federal Minister of Finance may use the amounts approved
for the emergency reserve provided for in Article (I / C) of Article (2) of this Law to pay the emergency expenses after the expiry of this law if there is an urgent need (3 billion dinars) for each case. If the amount exceeds the said limit, the approval of the Federal Council of Ministers shall be obtained by a proposal from the Federal Minister of Finance and the Federal Minister of Finance to prepare controls for the use of emergency reserve allocations under the instructions of the The Federal General Budget and the Federal Financial Control Bureau shall submit a quarterly report to the House of Representatives, including the expenditure aspects of the emergency reserve, with the technical opinion, whether it is considered an emergency or otherwise.
Article 6 – I. The appropriations approved in this law shall be used until 31 December of the
fiscal year 2018.
II. Revenues achieved during the fiscal year 2018 shall be recognized as revenue for the federal general budget until 31/12/2018. Revenues received after the end of the year Financial / 2018 The revenues of the federal budget for the fiscal year 2019.
Article 7 – No transfers may be made within the allocations (reconstruction and development of projects in the provinces) between the provinces.
Article 8: The Minister of Reconstruction, Housing, Municipalities and Public Works of the Federal or the Governor, upon disengaging the municipal institutions in the governorate, shall be empowered to transfer between the self resources to balance the municipal institutions within the governorate and increase the dependence on the implementation of the required services.
Article 9 First: The share of the Kurdistan Region shall be determined from the total actual expenditures set out in Table D (Expenditures Ruling) annexed to this law according to the souls of each governorate and paid by the Federal Ministry of Finance and with the approval of the Prime Minister.
Second: The quota of the Kurdistan Region shall be determined by the total actual expenditure (current expenditure and expenditure of the investment projects) according to the souls of each governorate after excluding the sovereign expenditures represented by the Council of Representatives, the Presidency, the General Secretariat, the Cabinet, Ministry of Defense, Federal Supreme Court, the Independent High Electoral Commission, including the expenses of the elections, the accountability and justice, the Royal Commission for Compensation other than compensation, the Office of the Inspector General of the Property Claims Commission, the Iraqi Agency for Radioactive Sources, The Inspector General of the Iraqi National Intelligence Service, the Integrity Commission, the Federal Audit Bureau, the High Commission for Human Rights, the wages of negotiations, legal, administrative and financial claims, bond printing costs, external debt credit rating, International Audit Company fees and the Committee of Financial Experts contributed to the cost of production of crude oil , The amounts of Arab and international contributions, except for the contributions listed in the Ministry of Defense, the House of Representatives, the Federal Audit Bureau, the Ministry of Foreign Affairs, the expenses of the Directorate of Civil Status, Passports and Residence, And the projects of the Border Police, the Directorate of Civil Status and Residency, the Command of Border and Unified Forces, the National Security Council, joint funding, port projects, railway projects, dam projects and public utility projects. , Expenses of the High Commission for Relief and Shelter of the Displaced, interest on World Bank loans, interest on IMF loans, interest on JICA loans, interest on the Italian loan, interest on IDB loan, interest on Bank of Japan loans JBIC International, interest on the German loan, interest on the US loan, interest on the British loan, interest on the Swedish loan, interest on the Chinese loan, interest on the German loan, The interest on foreign debt restructuring on countries outside the Paris Club, the interest of bonds on the extinguishment of private sector debt abroad, interest on Arab Monetary Fund dues, interest on foreign debt securities, interest on the Arab Fund for Economic Development On h Treasury bills (auctions), interest on old treasury remittances, interest on treasury transfers under the legal reserve of both Rafidain and Rashid Bank and the Iraqi Bank for Trade according to the Public Budget Law, 2015, the benefits of treasury transfers according to the transfer of the Iraqi Bank for Trade under the Budget Law, Treasury transfers 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 deducted by the Central Bank of Iraq under the law of the budget / 2016, the benefits of treasury transfers by The Pension Fund under the 2015 Budget Law, the interest of loans under the Council of Ministers Decision No. (314) for the year 2014 from the Iraqi Trade Bank for the Ministry of Electricity, the benefits of loans granted by the Iraqi Bank for Trade under the Budget Law 2015 and 2016, the benefits of national bonds in Iraqi dinars under the law of 2016 , The benefits of treasury remittances under the Council of Ministers’ decisions numbered (97) and (400) for 2013 from government banks, the benefits of treasury remittances pursuant to the Council of Ministers’ Decision No. 50 of 2014 to finance the budget deficit, the benefits of treasury remittances under the Council of Ministers’ ) And (74) for the year 2015, interest Loans paid to public companies from government banks to pay their salaries, interest on loans granted by government banks for housing loans, housing loans, soft loans and housing loans, payment of installments of old treasury bills, payment of treasury bills (auctions), payment of bonds in Iraqi dinars 2015, compensation of the war in Kuwait, installments on Treasury remittances from the Iraqi Bank for Trade to finance the budget, installments on remittances Treasury under the transfer of funding for foreign oil companies from each of the bank and the Rafidain and the Iraqi Bank of Trade under Article (34) of the Budget Law for the year 2015, the Treasury Payments installments deducted by the Central Bank of Iraq under the Budget Law for 2016, the treasury remittances granted by the Pension Fund in accordance with the Budget Law for 2015, the Treasury Remittance Payments pursuant to the Council of Ministers’ (400) for the year 2013 from government banks, treasury remittances under Cabinet Resolution No. (50) for the year 2014 to finance the budget deficit, treasury remittances under Council of Ministers’ Decisions No. 70 and No. 74 of 2015, No. (314) for the year 2014 by the Iraqi Trade Bank for the Ministry of Electricity, the maximum Loans granted by the Iraqi Trade Bank under the Budget Law 2015 and 2016, payment of installments of loans granted to public companies on the salaries of their employees from government banks, payment of installments of treasury transfers under the legal reserve of government banks, payment of installments of foreign debt restructuring of Paris Club countries Foreign debt restructuring of countries outside the Paris Club, debt settlement abroad, cash settlement of small debts to the private sector abroad, payment of Arab Monetary Fund (AMF) payments on the Iraq debt restructuring agreement, Arab Development Fund Opercular, pay premiums World Bank loans, the payment of US loan installments, repayment installments loans JICA, the payment of premiums of sovereign guarantees, contingency reserve expenses, export premiums guarantee)).
Article 10 – First – the settlement of the receivables between the Kurdistan region and the federal government for the years 2004 to 2017 after auditing by the Federal Audit Bureau by calculating the share of the provinces of the Kurdistan region in light of the actual expenses of previous years shown by the final accounts approved by the Federal Audit Bureau.
The Kurdistan Regional Government is committed to export at least 250,000 barrels of crude oil produced from its fields to be marketed through SOMO exclusively and receive revenues to the Federal General Treasury.
B – A proportion of the allocations of the federal ground forces of the Iraqi army to the salaries of the Peshmerga forces according to the population ratios of the said forces as part of the Iraqi security system.
(C) When the Kurdistan Region fails to pay the federal revenues received to the Federal General Treasury or the non-implementation of the provisions of paragraphs (a) and (b) of this item, the Federal Ministry of Finance shall deduct the share specified under the items (I, II / A, B) Calculate the computation later.
D – The ministries of finance and oil federal to calculate the amount of oil exported from the fields of Kirkuk outside the framework of the company Sumo for the period from 2014 to 2017 and determine the percentage of petro-dollars that belong to the province of Kirkuk and a set-off with the amounts given to the Government of Kirkuk for the period above after the audit of the Office of Federal Financial Supervision and The debt of the petrodollar debt on the Kurdistan government deducted from the allocations of the region for the year 2018 and credited in the province of Kirkuk.
(E) The Federal Government and the Kurdistan Region shall, when an increase in the quantities exported mentioned in Article
1 (i) (b) of the Budget Law, surrender the revenues actually earned to the State Treasury.
F- The Kurdistan Regional Government is committed to restore the amounts of Kirkuk governorate realized from the petro-dollar and deposited in the banks of the Kurdistan region to the expense of the province in Kirkuk.
Article 11-First: The federal ministries and entities not affiliated with the Ministry of B (table / c) are committed to the number of manpower of ministries and departments funded centrally for the year 2018 attached to this law.
Secondly, the federal ministries must stop appointments within their affiliated formations from public companies, self-financed bodies and directorates that receive a grant from the federal public treasury or loans from government banks. The job grades should be deleted within the vocabulary of the concerned authorities when they are unemployed due to transfer or referral to retirement. Resignation or death.
The Federal Minister of Finance has the right to create job grades for the employees of public companies and the self-financed public bodies and directorates who receive a grant from the State Treasury as a result of transferring their services to the owners of the centrally and self-financed departments only (water, municipalities and sewage) to cover their needs. No financial implications.
B- The Federal Minister of Finance may transfer the surplus employees from the merged and canceled ministries to the ministries
and other agencies to meet their needs.
The ministries and entities not affiliated with the Ministry and the governorates shall maintain the functional grades resulting from the movement of the approved owners until 31/12/2016. The competent minister or the governor shall have the authority to issue the appointment order to fill the vacancies in the governorates and areas under the control of the gangs. For this subject focuses on the actual need and competence and to be priority for contractors and by foot if they are within the required jurisdiction.
Subject to item (II) of this Article, all federal ministries and entities not affiliated with the Ministry and the governorates shall cease the appointments of the owners in the centrally financed formations from 1/1/2018 until the end of the current fiscal year.
B- The Council of Ministers may, subject to the requirements of the public interest, exclude any of the formalities stipulated in paragraph (a) of this section of the restriction.
The appointment in all government departments shall be prohibited in the manner of contracting with the possibility of renewal of previous contracts in the case of necessity. The contract period for those who are confirmed to the permanent owners after 9/4/2003 shall be calculated as an actual service for the purposes of premium, promotion and retirement. The pension entitlements shall be met for the duration of the contracted contract, and the amount of the pension entitlements resulting from the permanent employees shall be paid by the instructions issued by the National Pension Authority.
(B) The Independent Electoral Commission of the elections shall be exempted from paragraph (a) above, to re-contract with those whose contracts have been terminated by the end of the previous elections, provided that the contract period shall not exceed one year.
C – The Supreme Judicial Council and the General Authority for Antiquities and Heritage and the water and sewerage services and municipal institutions belonging to the Ministry of Construction and Housing and Public Municipalities and the Secretariat of Baghdad to replace new contracts instead of contracts that are canceled for the purpose of filling the shortfall in these formations and within the financial allocations contained in this budget.
The ministries and entities not affiliated with the Ministry (self-financed and centralized) are obliged to re-appoint the members of the councils (local, municipal, governorates and deputies) with the same degree and title that was operated in his department or in another department after being introduced in case of non availability and calculating the period spent for promotion and promotion purposes. And retirement in the event that the person concerned so desires.
(E) The employee assigned to retirement who completed the minimum period of promotion stipulated in Law No. (22) for the year 2008 shall be entitled to be promoted to the next grade and as of the date of entitlement, provided that no financial differences shall be paid on the promotion. The new after the payment of the differences of the full pension in accordance with the provisions of the unified pension law No. (9) for the year 2014 subject to the approval of the Employee Department to raise.
The Ministry of Finance shall transfer the job grades and financial allocation to those who are university degree holders at least from the posts of the ministries of defense and interior (mattresses) to the ministries and departments other than the three presidencies and the related bodies and after the approval of the transferred party provided that this does not entail any financial consequences or compensation For the grades of those who are transferred outside the two ministries above.
Article 12-First: The ministries and entities not associated with the Ministry of prior coordination between them and the Ministry of Planning and Governorates in the selection of projects and issued each ministry or a non-linked to the Ministry of the plan of distribution of projects and learn the provinces and adhere to the population ratios prescribed for each province to ensure the fairness of distribution except for the strategic projects that The Ministry of Higher Education, the Ministry of Higher Education, the Ministry of Higher Education, the Ministry of Higher Education, the Ministry of Higher Education, After the transfer of funds from the Ministry’s account to the governorate account except for the proposed projects for 2018 related to updating the basic and detailed designs of the city centers and the structural studies of the governorates, studying the development of the affected areas and preserving the historical areas and areas of heritage nature and nature reserves. The Ministries of Planning and Finance of the two federations shall issue a schedule of projects concerned for each governorate and shall authorize the Federal Ministers of Finance and Planning to issue the necessary instructions to facilitate the implementation of this.
Second: To maintain the mandate of any ministry of federal ministries according to the competence to implement projects in that province on the account of allocations (reconstruction and development of projects in the provinces) allocated to them.
Article 13-A – Non-appointment in any leadership positions (Director General and above) unless there is a degree in the law of the ministry or the non-associated with the Ministry or instructions for the position.
B- The employee at the rank of (general manager and above) who does not manage an administrative formation at the level of a general directorate or above shall retire according to the provisions of the unified pension law or transfer to another department upon the availability of the vacancy which commensurate with his job title and degree and with the consent of the transferee. The Kurdistan Region in accordance with the law of retirement in force in the region, provided that the Federal Financial Audit Bureau to the Council of Representatives a report on the names of employees (director general and above), who does not manage an administrative formation at the level of the Directorate General.
C – Suspension of appointments in the three presidencies (the House of Representatives, the Presidency of the Republic, the General Secretariat of the Council of Ministers and the Prime Minister’s Office) and the departments and departments affiliated to (the Presidency of the Republic, the Council of Representatives, the Council of Ministers) and may not transfer services or placement or military assignment to it from ministries and non-linked entities In the Ministry and may, when necessary, the placement to ((the Iraqi National Intelligence Service)) that does not entail any increase in the financial allocations to the Department concerned.
D – Suspension of the payment of bonuses in (the three presidencies, ministries and non-affiliated with the Ministry and the provinces) except for the bonuses that are paid as salaries.
Article 14 First: All revenues of the Media and Communications Commission for 2017 shall be transferred to the account of the Federal General Treasury of the State after deduction of the amount of its budget approved by the Board of Trustees and the Federal Ministry of Finance.
Secondly, the Information and Communications Authority shall obligate the mobile phone companies to pay their amounts of money, fines and financial obligations during the first half of 2018 and record the revenues of the State.
Article 15: The Ministries of Electricity, Communications, Reconstruction, Housing, Municipalities and Public Works shall be responsible for activating the collection of electricity, telephone, water, sewage and all other fees stipulated in their respective laws for services provided to citizens, employers, factories, government agencies, And that this does not affect the salaries and allocations of its employees.
Article 16 The competent minister or the head of the entity not affiliated with the Ministry or the Governor may loan the employee to work in the private sector in accordance with regulations issued by the Council of Ministers.
Article (17): A- The continuation of imposing a sales tax on the service of mobilizing the mobile phone and the Internet networks by 20% (twenty percent) and its revenues shall be recorded as final revenue for the public treasury.
B. The applicable sales tax provisions shall apply