Order of the Coalition Provisional Authority (dissolved) No. 38 for the year 2003 reconstruction lev

Order of the Coalition Provisional Authority (dissolved) No. 38 for the year 2003 reconstruction levy

Law / Document Number (ID): 38
Type of Law: Law
Date Issued: 19 Sep 2003
Date Published: 19 Sep 2003
Status: Repealed

Summary: - According to the powers as Managing Director of the Coalition Provisional Authority (CPA) and in line with the resolutions of the UN Security Council in particular relevant resolutions, including resolution 1483/2003, based on the laws and customs of war.
And our determination to improve the standard of living of the Iraqi people.

Recognizing that the administration of Iraq require funding to improve the infrastructure of Iraq and also require capital for investment.
In recognition of the role played by international trade in the development of a free market economy in Iraq.

And a reference to the customs duties and restrictions on trade has been suspended in accordance with Order No. 12 issued by the Coalition Provisional Authority.

I hereby promulgate the following:

Reconstruction levy Rule No. 1 Amended Article (4) of this section in accordance with Article (1) of section (1) of the CPA is about tax adjustments reconstruction, number 70, issued on 04.04.2004 and became as follows:

1 - developed under this tax reconstruction of Iraq and impose this tax, despite what was stated in Order No. 12 issued by the Coalition Provisional Authority on the suspension of taxes or fees, costs, or withholding tax or fees tariff Despite what is stated in this regard in anything else be issued by the authority.
2 - taxed the reconstruction of Iraq on the total customs value of the goods which is determined according to the method used to estimate the international customs value of the goods and this value is for the purpose of estimating these e tax value of the goods subject to tax reconstruction.
3 - taxed reconstruction of the freight rate of 5% of the value of taxable and does not use returns this tax only to help the Iraqi people to rebuild Iraq and to support its efforts in this regard expires this tax does not get its value two years after the entry into force of this command.
4 - except as excluded this tax is levied reconstruction starting from the date of April 15, 2004, and that all goods imported to Iraq from all countries of the world. Exemption from tax Article 2 - The following goods are exempt from tax the reconstruction of Iraq.
- Food
B - medicines and medical instruments
C - Clothing
D - Books
E - imported goods to be presented to the Iraqi people on the basis of mind humanitarian aid or assistance to support the reconstruction of Iraq.
And - goods imported tax-exempt under the Vienna Convention on Diplomatic Relations of 1961 and the Vienna Convention related to Consular Relations of 1963 and imported goods are exempt from tax under the Treaty on the privileges and immunities of the United Nations.
G - goods imported by the United Nations and other international institutions and non-profit organizations or foreign governments in order to be used or distributed to the public for the public benefit in accordance with the definition of the pioneers of public interest in administrative instructions.
2 - Do not apply reconstruction does not impose on persons or entities that follow.
- Coalition Provisional Authority (CPA)
B - Coalition Forces
C - Forces of countries cooperating with the Coalition Provisional Authority and contractors with the coalition forces and contractors with subcontractors.
D - with the coalition contractors and sub-contractors with them according to the definition given to them in Order No. 17 issued by the Coalition Provisional Authority (CPA) who supply goods directly to the Coalition Provisional Authority and the coalition forces.
E - departments and agencies of the governments of the coalition forces and contractors and subcontractors who provide technical assistance to Iraq, material and financial resources and provide him as well as aid in the field of human resources.
And - governments, international organizations and non-profit organizations that provide technical and material assistance and financial aid as well as in human resources.
G - belonging to the above-mentioned bodies who send them incoming goods to Iraq under the oil-for-cancellation does not impose on them.
4 - may be issued under this Order administrative instructions later appoint and set farther goods exempted from tax the reconstruction of Iraq in this section also identifies the persons and entities are exempt from paying tax reconstruction of Iraq.

This application Article 3 - May be the Managing Director of the Coalition Provisional Authority (CPA) by or on behalf of the issuing administrative instructions to activate this command and its application.
2 - attached under this Order all Iraqi laws currently in force and which do not comply with this command.

Article 4 This force shall enter into force and become effective from the date of signature

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Interesting! Love for them to pass some of the most important laws!

This article is dated December 19, 2010.

This is the first parts of chpt 7 lifting