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27/12/2014 12: 00 am
In the name of the people
The Presidency of the Republic
Decision No. ()
As passed by the House of representatives in accordance with the provisions of item (I) of article (61) and item (iii) of article 73 of the Constitution.
The President of the Republic decided to date//2014
Issuance of the following law:
Law No. () of 2014
The federal public budget law of the Republic of Iraq for the year 2015
Chapter I
Chapter I
Revenue
Article-1.
First: A. the federal budget revenue estimates for fiscal year 2015 of $ (99801875000) 000 (ninety-nine thousand, eight hundred one billion eight hundred and seventy-five thousand dinars) as shown in (table/a. revenues according to the numbers) attached to this law.
B-calculation of income resulting from the export of crude oil, based on the average price of 60 dollars a barrel and an export capacity of rate (3,300,000) barrels (three million three hundred thousand barrels per day) including 250,000 barrels per day (two hundred and fifty thousand barrels) of crude oil in the Kurdistan region and (300,000) barrels (300,000 barrels per day) of crude product through Kirkuk province and all revenue actually revenue for the General Treasury account.
II.
Committed to ministries and organizations not associated with the Ministry under all cash payments they receive under memoranda of understanding with Governments or institutions of foreign revenue for the federal Treasury and the Federal Ministry of finance to allocate for the purposes for which it was granted, in coordination with the Ministry of Federal planning.
III.
Contributions are credited to an associated ministries and authorities of the Ministry after its acceptance by the Minister of finance the Federal revenue to the federal Treasury, the Federal Minister of finance allocated appropriations of the Ministry or the Ministry not related to Exchange according to the purposes for which was granted.
IV.
Restricting the amounts of grants or contributions by foreign Governments and institutions to ministries and organizations not associated with the Ministry or provincial and provincial councils under memorandums of understanding revenue for the Treasury, whether these grants and contributions in the form of technical assistance or projects that are speculative in one Ministry or other records related to the Ministry or the regions and governorates and governorate councils with the relationship and the acceptance of cash or in-kind grants and reallocated in coordination between beneficiaries and the federal ministries of planning and finance.
5.
Calculate amounts for grants and subsidies are not used to government departments and public sector companies by the end of the fiscal year 2014 in accordance with the accounting standards used to calculate the final Exchange and the surpluses or paid in excess according to the down payment on account of the grant allocated to the Department or unit in fiscal year 2015.
Chapter II
Expenditures and deficit
Article-2. I. expenses:-
Sum of (125203110783) 000 (one hundred and twenty-five thousand two hundred and three billion, one hundred and ten million, seven hundred and eighty-three thousand dinars) for fiscal year 2015 is distributed according to (field/3 total expenditures) of (table/b expenditure by ministries) of this law.
A. $ (45226214070) 1,000 dinars (forty-five thousand, two hundred and twenty-six billion, two hundred and fourteen million seventy thousand dinars) for project expenditure is distributed according to (field/2-expenditure investment projects (table/b expenditure by ministries) of this law.
B-sum (79976896713) 000 (seventy-nine thousand, nine hundred and seventy-six billion wethmaemaeh and ninety-six million seven hundred and thirteen thousand dinars) for current expenditures in accordance with (field/1-ongoing expenses (schedule b expenditure by ministries) of this law.
C-provision capacity (125000000) 000 (one hundred twenty five billion dinars) contingency reserve among other expenses to offset appropriations for the Federal Ministry of Finance of the customizations contained in item (i.b.), referred to above.
D-allocated $ 3.5 billion dinars (three thousand five hundred billion dinars (l) reconstruction and development projects in the regions and governorates, including Kurdistan) of allocations referred to in item (I/a) (2) above are distributed according to the number of population of each province and is implemented as follows:-
1. the Governor to submit a plan of reconstruction and conservation districts and its aspects approved by the provincial Council to the Ministry of Federal Planning (in coordination with District Councils and districts) for the purpose of examination and approval to the most affected areas in the province and distributed the district preserved customizations and associated aspects as population ratios after excluding venture strategy that benefit more than one hand or spend no more than the cost of new strategic projects 20% of provincial allocations.
2. The Governor shall exclusively perform the reconstruction plan approved by the provincial Council is responsible for monitoring implementation.
E-support amount (2) $ per barrel crude oil producer in the province and (2) dollars for each barrel of crude oil in refineries and (2) $ 150 cubic metres of natural gas producer in the province, and to allocate the amount (1752237651) 000 (one thousand seven hundred and fifty-two billion two hundred and thirty-seven million six hundred and fifty-one thousand dinars) as projects to provinces and territories produced out of appropriations referred to in item (I-a) of article (2) above, the amount remaining Deep (1752237651) 000 (one thousand seven hundred and fifty-two billion two hundred and thirty-seven million six hundred and fifty-one thousand dinars) and listed in table (f) of this Act shall be paid to producers when the increase in crude oil revenue source and the right disposition and use no more than 50% of the appropriations referred to above for the purpose of importing electricity or servicing of maintenance and cleaning And current expenditures, depending on the needs of the province, and the priority of spending to areas most affected by production and oil refining and environmental protection projects, through transfers required in coordination with the federal ministries of finance and planning, and accounting adjustments after scrutiny by the Office of financial supervision the federal budget the following year for the purpose of ensuring the teams ($ 3) remaining shares of producers.
II-disability
A. total total planned budget deficit for the financial year/2015 (25401235783) 000 (twenty five thousand, four hundred and one billion and two hundred and thirty-five million seven hundred and eighty-three thousand dinars) and cover the shortfall from internal and external borrowing and cash retained in the calculation of the Federal Ministry of finance and economy is expected to increase selling prices of crude oil source or increased crude oil exports.
According to details described in the following:-
( B) authorizes the Federal Minister of finance to continue borrowing to plug the expected federal budget:-from:-
1. The International Monetary Fund, complementing the sum (4, 5) billion dollars (four billion five hundred million dollars).
2. World Bank complements the $ 2 billion ($ 2 billion) over the years 2015 which amount (355) million for the Ministry of construction and housing (3) for the purpose of financing the work of Expressway.
3. Use of special drawing rights by SDR limiter (1.8) billion dollars (one billion eight hundred million dollars).
4. The borrowing, including issuance of remittance and Treasury bonds.
C. Treasury borrowing authority in the amount of $ 500,000,000 (500 million dollars) from the Islamic Development Bank and to allocate $ (225000000) $ (two hundred and twenty-five million dollars) to the Ministry of housing and construction for the purpose of financing the rehabilitation of Expressway No. 1 and the remainder is used for other ministries, in agreement with the Islamic Development Bank.
III. financing the remaining customizations of current expenditures including the Governor and the sovereign ministries and entities that are not related to the Ministry and the emergency reserve of customizations (18150865022) 1,000 dinars (eighteen thousand, one hundred and fifty billion, eight hundred and sixty-five million and twenty-two thousand dinars) and distributed according to the table (f) of the Act when the additional cash flow for increased crude oil exports or increase in the selling prices of the crude oil source.
Chapter III
General and final provisions
Article-3.
Limits the exchange of key accounts for expenditure allocations (compensation of employees, service kits, intermediate goods, maintenance of assets, capital expenditures, grants and subsidies and debt service, interest and other expenses, commitments and contributions and external assistance programmes, social welfare) and project expenditure approved in the federal budget of the Republic of Iraq by the Federal Finance Minister, and the Minister or head of the unrelated Ministry or the head of the provincial Council maintained the validity of Exchange directly in the light of the appropriations allocated under the annual budget purposes specified under the spending plan approved The Federal Finance Minister shall enter into a commitment to exchange more than what is in the federal budget.
Article-4.
Federal Finance Minister's power to make transfers between appropriation budget Federal Republic of Iraq approved in the annual federal budget at the section level, sections and chapters and articles, species and sequence type and case-by-case basis, and the right to authorize Ministers and heads of non-related Ministry, Governors and heads of provincial non-County power to make transfers between appropriation budget Federal Republic of Iraq approved in the annual federal budget only (10%) (10%) of the Exchange unit for other Exchange unit is reduced appropriations excluding appropriations for investment projects, taking into account the provisions of paragraph (8) of section (9) of the Financial Administration Act No. 95 of 2004 that are not transfers of capital projects expenditure allocations to current expenditures.
Article-5.[
The Federal Prime Minister and Federal Minister of finance joint using approved amounts for (contingency reserve) provided for in Regulation (I/c) (2) of this Act for the payment of necessary expenses after the entry into force of this law if there is an urgent need for expenditure without (in domestic spending) and the allocation to cover this need to limit (3) billion dinars (three billion dinars) for each case, if the amount exceeds the reduction obtained consent of the Federal Council of Ministers on a proposal from the Federal Finance Minister and the Federal Minister of Finance set up controls to use customizations Emergency reserve within the federal budget execution instructions yearly.
Article-6.
First
Appropriations approved in the Act until 31 December of the financial year/2015.
II.
Income earned in fiscal year 2015, revenue for the federal budget to 31/12/2015 as income received after the end of the fiscal year/2015, revenue credited to the federal budget for the financial year/2016.
Article-7.
May not make any transfer within the customizations (work and development projects in the regions and governorates) among provinces.
Article-8.
Empowers the Minister of municipalities and public works, federal power transfers between own resources balances municipal institutions in the province and make transfers within the goods and services account for each municipal corporation.[
Article-9.
First:
Define share Kurdistan tongs (17%) Seventeen per cent of total expenditures shown in table/h. ruling expenditures) of this law and are paid by the Federal Ministry of finance.
II.
Specifies a percentage (17%) Seventeen percent of the Kurdistan region of the total actual expenditure (current expenditures and investment expenses) to the federal budget of the Republic of Iraq ratified after excluding expenses sovereign of b (the House of representatives, the President of the Republic, the Council of Ministers, Ministry of Foreign Affairs, the Ministry of defence, wages negotiations and legal claims for debt, wages of international auditing company Audit Committee financial experts, the Contribution to the cost of producing crude oil exporter, benefits of World Bank loans, benefits of IMF loans, the interest on foreign loans, the interest on Treasury bonds voucher Treasury bonds, benefits of switching off the external debt of the private sector, Arabic and international contributions payments, expenses of travel and nationality Directorate and the border troops command and border projects, the National Security Council, foreign debt, wages Crude oil source via Turkey, instalments of bilateral agreements with countries of the Paris Club and non-Paris Club countries, the benefits of the bilateral agreements with the countries of the premiums of the Paris Club and non-Paris Club countries, paid versions of old Treasury transfers, cash settlement of small debts to the private sector abroad, co-financing projects, ports, rail projects, dam projects, projects management of airspace, IMF loan instalments, instalment loans and receivables the Arab Monetary Fund on restructuring Iraq's debt agreement).
Third: take lots of governorates that are not organized in a region with a population of total expenditures shown in table/d ruling expenditures) attached to this law excluding share of Kurdistan (17%).
IV.
When you increase or decrease in the total expenditures of the federal budget, add or reduce the share of Kurdistan proportionally with the increase or decrease subject to items (II, III) of this article, including modifications to the sovereign and Governor of expenses transfer POPs to the same public expenditures mentioned above and the Federal Ministry of finance the adjustment calculated the share of the Kurdistan region in the light of actual expenditures of previous years which show final accounts approved by the Federal Office of financial supervision.
5.
Percentage of federal ground forces customizations for the Iraqi army to the Peshmerga as percentages of population as part of the Iraqi security system.
Article 10.
First:-
The Federal Office of financial supervision in coordination with the Office of financial supervision to Kurdistan to identify federal income obtained in the region this year, the Ministry of Finance of the territory transferred to the Federal Ministry of Finance on a monthly basis.
II.
When the territory pay federal income obtained to the public Treasury, the Federal Ministry of Finance of the Federal deduction of quota under item (I) of this article shall be equivalent to the planned revenue in the federal budget and the mathematical adjustment later.
III.
In case of non-fulfilment of any party (the Federal Government, the Kurdistan Regional Government) oil or financial obligations agreed upon in the other party is not obliged to honour oil commitments were also financial.
Article-11.
Review share Kurdistan governorates that are not organized in a region in the Federal Budget Act/2015 onwards in the light of the results of the Census and Statistics Act/2015 and that it is in the light of the amount of the share of the territory or province are not organized in a region in the federal budget for the year/2016 and displays the difference to the Federal Cabinet for settlement.
Article-12.
First:-
Adhere to federal ministries and non-related Ministry b (table/c) number of manpower to the ministries and departments a centrally-funded Act/2015 to this Act and to the Federal Minister of finance at the request of the Ministry or body not associated with the Ministry, the power to develop and modify the output follows: Angel.
A. development of jobs for political separation as covered by law reinstating politician’s no. 24 of 2005 average.
B. the development of profiles created in ministries and entities not associated with Ministry and enacting a law upon approval by the General Secretariat of the Council of Ministers and to secure it by transfers from current expenditures for each Ministry or entity not affiliated with the Ministry.
II.
The federal ministries all off appointments within their profiles from public companies, bodies and directorates self-funded you receive a grant from the Federal to the State Treasury or loans from State banks to delete job openings within the vocabulary owners the question when it became vacant because the transfer or retirement, resignation or death.
III.
Adhere to the ministries and organizations that are not related to the Ministry to announce new job openings within the Angel years 2015 in local newspapers, taking into account the proportions of population in each province, taking into account the ratio (10%) New grades of 2015 for the appointment of martyrs and prisoners, covered by the law foundation of political prisoners and their families Amendment No. 35/2013.
IV.
A. prevents the appointment of employees of State services all in a contract with a possibility of renewal of contracts in the event of a need to renew these contracts.
B. exceptions to the provisions of paragraph (a) above contracted workers in new investment projects, water and sewage plants, electricity and as instructed by the Federal Budget Act/2015 in addition to hiring experts and qualified applicants in accordance with the staff regulations established by the decisions of the Council of Ministers No. 280//2009 as amended and/297 of December 2010-29 of 2011.
Article-13.
First: the ministries and organizations not associated with the Ministry prior coordination with the provinces in the selection of projects and every Ministry or entity not related to the Ministry's plan to distribute their projects and learn the provinces and population ratios for each province to ensure distributive justice with the exception of the strategic projects that benefit the most from the lack of overlap between the projects listed under the Ministry's plan, the projects included in the plan of development of the territories and authorize the Minister powers to the Governor on the Declaration and assignment and implementation of ministerial projects (health, municipalities and public works, trade, construction and housing, Agriculture, labour and Social Affairs, culture, youth and sports).
Without the $ 10 billion dinars (10 billion dinars) after the transfer of funds from account to account maintenance with the exception of projects proposed for the year 2015 and for the modernization of the basic and detail designs of city centres and structural studies and study development of areas battered and preserving historic areas, natural heritage areas, nature reserves and the ministries of planning and finance the Union a schedule of projects per province and Federal Minister of finance, planning, issue the necessary instructions to facilitate implementation.
Second: the competent Ministry commissioned to direct the implementation of new projects by the federal ministries on 1 July of the current financial year.
Third: to assign any Ministry or federal jurisdiction to implement projects that maintain h August customizations (reconstruction and development of the regions and governorates) allocated to it.
Article-14.
Federal Finance Minister's authority to add customizations for the purpose of extinguishing predecessor installed 1/1/2008 till/31/12/2014 and the result of laws and resolutions of the Council of Ministers after being audited by the Office of financial supervision and approval by the Federal Cabinet.
Article-15.
The expansion opened for private investment and partnership with the private sector by ministries and other related ministries and provinces within their areas of competence and for this purpose a High Commission that the Council of Ministers instructions and exceptions of the relevant laws.
Article-16.
Federal Finance Minister increased provisions and requirements for certification to meet the mandated work of the National Centre for laboratory and the National Centre for engineering consultants of the Ministry of construction and housing up to 50% of income from implementation of the exception to section one of the Financial Administration Act No. 95 of 2004 and the amounts of development centres and technical and administrative support to their cadres.
Article-17.
First: be borrowing from the agricultural Bank, land bank and housing fund interest (2%).
Secondly: committing all of the agricultural Bank, the Land Bank and the distribution of housing fund loans will be granted to citizens by the population of each province in accordance with the standards of the Constitution of the Republic of Iraq.
III: the Ministry of finance the amount of interest rate (4%) (Four percent) of the total loans granted to bismayah new city housing project.
Article-18.
Extinguishing the debt the Government owes to pay tax as a result of the continued official authorities in application of article 20 of the 2008 budget law for the period from 1 January 2009 to 31 December 2011 in accordance with the provisions of paragraph (11) of section IV of the Financial Administration Act No. 95 of 2004 average.
Article-19.
Do not assign any leadership positions (Director and above) unless you have a degree in Ministry or organizational structure of the Ministry or the law is associated with the Ministry.
Article-20.
I.
Exempt from all goods and goods imported by government departments and the public sector in its name to be used.
II.
The above exemption covers goods imported for government departments and public sector by Governments or donor institutions.
Article-21.
Calculate benefits foreign companies operating in the Kurdistan region for oil extraction from the territory of share (17%) Work continues this.
Article-22.
All communication and Media Commission revenue for 2013 and 2014 public treasury account Federal State after the budget amount and ratified by the Board of Commissioners and the Federal Ministry of finance.
Article-23.
First:
Does not work with any decision contrary to the law and the federal public Treasury does not assume any additional financial burdens outside the law.
II:
The House is not legislation entailing financial implications only after obtaining the approval of the Ministry of finance.
Article-24.
Decoding link both Islamic window of Rafidain and Rasheed Bank and appended to the Islamic Bank of the rivers and on the transfer of capital and interests of banks two Windows above to the Islamic Bank of the rivers.
Article-25.
Empowers the Council of Ministers to develop infrastructure projects identified as need ministries and provinces have no more than five (5) billion dollars and implemented on the basis of the payment term, that deserves the payment after a period of not less than (3) three years from the date of delivery, taking into account the share of Kurdistan (17%) Out of the above.
Article-26.
The Federal Ministry of finance stopped funding all ministries and other related ministries and provinces that do not exceed their implementation (50%) Of the scheme until 1 July 2015 committed to ministries and provinces and departments not associated with the Ministry controls the contracted companies contracts implementation within specific tables in reverse is the avoidance of the contract and on the planning Ministry follow the ratios of these projects and the Ministry of finance attributed the above implementation for the purpose of enabling them to stop funding.
Article-27.
The Council of Ministers established the Supreme Council for ages and this shall be regulated by law in three months.
Article-28.
Establish a fund to rebuild areas devastated by terrorism, funded by international aid and grants, allocated an initial amount of 500 billion dinars listed table (f) of the Act.
Article-29.
Federal Finance Minister's version of the character in the name of supporting displaced people set overly instructed by the accounting service for the purpose of imposing on all citizens when their review of government departments.
Article-30-
Adhere to the ministries of electricity, telecommunications, municipal and public works and the Baghdad municipality to levy fees of electricity, telephone, water, sewer and all other fees prescribed in the laws for the services provided to citizens, businesses, factories and Government agencies, the public sector and the other for the purpose of increasing their own resources to reduce dependence on the federal budget.
Article-31.
When you transfer an employee of State funded services centralized or autonomous private sector bear the Ministry or body not associated with the salary Department of the half of the circle moved them for a period of two years from the date of the move to cut off his relationship from his final.
Article-32.
Empowers the Minister of finance the power to enter into contracts on behalf of the Republic of Iraq to issue guarantees to interview Bank of exports and imports in the United States on the guarantees to financial institutions for financial commitments, whether directly or indirectly, to finance the holding of Iraqi Airways through its purchase of a number of new civil aircraft company boeyink and akiam aircraft to the dollar during the fiscal year/2015.
Article-33.
The imposition of sales tax on printed circuit board fill out the mobile phone networks and Internet rate (20%) The value of the card and the proportion (15%) Buy all types of cars and tickets and the Finance Ministry issued instructions for the application of this article.
Article-34.
Prime Minister's suggestion of Minister of finance allocate Treasury or Treasury bonds as needed to cover benefits oil companies operating in the country that does not exceed a total of 12 billion dollars (12 billion dollars) by issuing one or multiple versions in/2015.
Article-35.
The Ministry of water resources, the sale results Cree Rivers and is reflected to the public Treasury of the State.
Article-36.
Adhere to federal and provincial ministries and agencies that are not related to the Ministry to purchase their products from federal departments that are the added value of the products collected and processed at (25%) Import cost of added value and that the local product prices are not higher than those imported by more than Ali (10%) Taking into account the specifications of quality.
Article-37.
For the purpose of contribution of the staff of the State and the public sector in the face of economic challenges and support the security forces in ensuring the requirements of the fight against terrorism is a national savings scheme for State employees and public sector issued by the Federal Council of Ministers.
Article-39.
Each of the Rasheed Bank, Rafidain Bank lending to companies and public bodies and directorates self-funded underfunded its own resources for the purpose of ensuring salaries and allocations of its members after those above to provide their economic feasibility when borrowing and that the banks scheduled repayment of loans given to those above and the same purpose granted them above in 2010 and end in 2015 that thus far has not been repaid in accordance with a timetable as of 1/1/2016 up with Schedule payment the Treasury transfers Granted years 2012, 2013 and 2014 to real property claims Commission and two prisoners and martyrs.
Article-40.
The Federal Minister of finance, in coordination with the Minister of Federal planning preparation instructions necessary to facilitate the implementation of the provisions of this law if passed.
Article-41.
This law shall be published in the Official Gazette and implemented as from 1 January 2015
Dr Fouad Massoum the President of the Republic Rationale
For the adoption of the general budget of the Republic of Iraq for the fiscal year 2015 initiated this law.
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Article-41.
This law shall be published in the Official Gazette and implemented as from 1 January 2015
Dr Fouad Massoum the President of the Republic Rationale
For the adoption of the general budget of the Republic of Iraq for the fiscal year 2015 initiated this law.
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27/12/2014 12: 00 am
In the name of the people
The Presidency of the Republic
Decision No. ()
As passed by the House of representatives in accordance with the provisions of item (I) of article (61) and item (iii) of article 73 of the Constitution.
The President of the Republic decided to date//2014
Issuance of the following law:
Law No. () of 2014
The federal public budget law of the Republic of Iraq for the year 2015
Chapter I
Chapter I
Revenue
Article-1.
First: A. the federal budget revenue estimates for fiscal year 2015 of $ (99801875000) 000 (ninety-nine thousand, eight hundred one billion eight hundred and seventy-five thousand dinars) as shown in (table/a. revenues according to the numbers) attached to this law.
B-calculation of income resulting from the export of crude oil, based on the average price of 60 dollars a barrel and an export capacity of rate (3,300,000) barrels (three million three hundred thousand barrels per day) including 250,000 barrels per day (two hundred and fifty thousand barrels) of crude oil in the Kurdistan region and (300,000) barrels (300,000 barrels per day) of crude product through Kirkuk province and all revenue actually revenue for the General Treasury account.
II.
Committed to ministries and organizations not associated with the Ministry under all cash payments they receive under memoranda of understanding with Governments or institutions of foreign revenue for the federal Treasury and the Federal Ministry of finance to allocate for the purposes for which it was granted, in coordination with the Ministry of Federal planning.
III.
Contributions are credited to an associated ministries and authorities of the Ministry after its acceptance by the Minister of finance the Federal revenue to the federal Treasury, the Federal Minister of finance allocated appropriations of the Ministry or the Ministry not related to Exchange according to the purposes for which was granted.
IV.
Restricting the amounts of grants or contributions by foreign Governments and institutions to ministries and organizations not associated with the Ministry or provincial and provincial councils under memorandums of understanding revenue for the Treasury, whether these grants and contributions in the form of technical assistance or projects that are speculative in one Ministry or other records related to the Ministry or the regions and governorates and governorate councils with the relationship and the acceptance of cash or in-kind grants and reallocated in coordination between beneficiaries and the federal ministries of planning and finance.
5.
Calculate amounts for grants and subsidies are not used to government departments and public sector companies by the end of the fiscal year 2014 in accordance with the accounting standards used to calculate the final Exchange and the surpluses or paid in excess according to the down payment on account of the grant allocated to the Department or unit in fiscal year 2015.
Chapter II
Expenditures and deficit
Article-2. I. expenses:-
Sum of (125203110783) 000 (one hundred and twenty-five thousand two hundred and three billion, one hundred and ten million, seven hundred and eighty-three thousand dinars) for fiscal year 2015 is distributed according to (field/3 total expenditures) of (table/b expenditure by ministries) of this law.
A. $ (45226214070) 1,000 dinars (forty-five thousand, two hundred and twenty-six billion, two hundred and fourteen million seventy thousand dinars) for project expenditure is distributed according to (field/2-expenditure investment projects (table/b expenditure by ministries) of this law.
B-sum (79976896713) 000 (seventy-nine thousand, nine hundred and seventy-six billion wethmaemaeh and ninety-six million seven hundred and thirteen thousand dinars) for current expenditures in accordance with (field/1-ongoing expenses (schedule b expenditure by ministries) of this law.
C-provision capacity (125000000) 000 (one hundred twenty five billion dinars) contingency reserve among other expenses to offset appropriations for the Federal Ministry of Finance of the customizations contained in item (i.b.), referred to above.
D-allocated $ 3.5 billion dinars (three thousand five hundred billion dinars (l) reconstruction and development projects in the regions and governorates, including Kurdistan) of allocations referred to in item (I/a) (2) above are distributed according to the number of population of each province and is implemented as follows:-
1. the Governor to submit a plan of reconstruction and conservation districts and its aspects approved by the provincial Council to the Ministry of Federal Planning (in coordination with District Councils and districts) for the purpose of examination and approval to the most affected areas in the province and distributed the district preserved customizations and associated aspects as population ratios after excluding venture strategy that benefit more than one hand or spend no more than the cost of new strategic projects 20% of provincial allocations.
2. The Governor shall exclusively perform the reconstruction plan approved by the provincial Council is responsible for monitoring implementation.
E-support amount (2) $ per barrel crude oil producer in the province and (2) dollars for each barrel of crude oil in refineries and (2) $ 150 cubic metres of natural gas producer in the province, and to allocate the amount (1752237651) 000 (one thousand seven hundred and fifty-two billion two hundred and thirty-seven million six hundred and fifty-one thousand dinars) as projects to provinces and territories produced out of appropriations referred to in item (I-a) of article (2) above, the amount remaining Deep (1752237651) 000 (one thousand seven hundred and fifty-two billion two hundred and thirty-seven million six hundred and fifty-one thousand dinars) and listed in table (f) of this Act shall be paid to producers when the increase in crude oil revenue source and the right disposition and use no more than 50% of the appropriations referred to above for the purpose of importing electricity or servicing of maintenance and cleaning And current expenditures, depending on the needs of the province, and the priority of spending to areas most affected by production and oil refining and environmental protection projects, through transfers required in coordination with the federal ministries of finance and planning, and accounting adjustments after scrutiny by the Office of financial supervision the federal budget the following year for the purpose of ensuring the teams ($ 3) remaining shares of producers.
II-disability
A. total total planned budget deficit for the financial year/2015 (25401235783) 000 (twenty five thousand, four hundred and one billion and two hundred and thirty-five million seven hundred and eighty-three thousand dinars) and cover the shortfall from internal and external borrowing and cash retained in the calculation of the Federal Ministry of finance and economy is expected to increase selling prices of crude oil source or increased crude oil exports.
According to details described in the following:-
( B) authorizes the Federal Minister of finance to continue borrowing to plug the expected federal budget:-from:-
1. The International Monetary Fund, complementing the sum (4, 5) billion dollars (four billion five hundred million dollars).
2. World Bank complements the $ 2 billion ($ 2 billion) over the years 2015 which amount (355) million for the Ministry of construction and housing (3) for the purpose of financing the work of Expressway.
3. Use of special drawing rights by SDR limiter (1.8) billion dollars (one billion eight hundred million dollars).
4. The borrowing, including issuance of remittance and Treasury bonds.
C. Treasury borrowing authority in the amount of $ 500,000,000 (500 million dollars) from the Islamic Development Bank and to allocate $ (225000000) $ (two hundred and twenty-five million dollars) to the Ministry of housing and construction for the purpose of financing the rehabilitation of Expressway No. 1 and the remainder is used for other ministries, in agreement with the Islamic Development Bank.
III. financing the remaining customizations of current expenditures including the Governor and the sovereign ministries and entities that are not related to the Ministry and the emergency reserve of customizations (18150865022) 1,000 dinars (eighteen thousand, one hundred and fifty billion, eight hundred and sixty-five million and twenty-two thousand dinars) and distributed according to the table (f) of the Act when the additional cash flow for increased crude oil exports or increase in the selling prices of the crude oil source.
Chapter III
General and final provisions
Article-3.
Limits the exchange of key accounts for expenditure allocations (compensation of employees, service kits, intermediate goods, maintenance of assets, capital expenditures, grants and subsidies and debt service, interest and other expenses, commitments and contributions and external assistance programmes, social welfare) and project expenditure approved in the federal budget of the Republic of Iraq by the Federal Finance Minister, and the Minister or head of the unrelated Ministry or the head of the provincial Council maintained the validity of Exchange directly in the light of the appropriations allocated under the annual budget purposes specified under the spending plan approved The Federal Finance Minister shall enter into a commitment to exchange more than what is in the federal budget.
Article-4.
Federal Finance Minister's power to make transfers between appropriation budget Federal Republic of Iraq approved in the annual federal budget at the section level, sections and chapters and articles, species and sequence type and case-by-case basis, and the right to authorize Ministers and heads of non-related Ministry, Governors and heads of provincial non-County power to make transfers between appropriation budget Federal Republic of Iraq approved in the annual federal budget only (10%) (10%) of the Exchange unit for other Exchange unit is reduced appropriations excluding appropriations for investment projects, taking into account the provisions of paragraph (8) of section (9) of the Financial Administration Act No. 95 of 2004 that are not transfers of capital projects expenditure allocations to current expenditures.
Article-5.[
The Federal Prime Minister and Federal Minister of finance joint using approved amounts for (contingency reserve) provided for in Regulation (I/c) (2) of this Act for the payment of necessary expenses after the entry into force of this law if there is an urgent need for expenditure without (in domestic spending) and the allocation to cover this need to limit (3) billion dinars (three billion dinars) for each case, if the amount exceeds the reduction obtained consent of the Federal Council of Ministers on a proposal from the Federal Finance Minister and the Federal Minister of Finance set up controls to use customizations Emergency reserve within the federal budget execution instructions yearly.
Article-6.
First
Appropriations approved in the Act until 31 December of the financial year/2015.
II.
Income earned in fiscal year 2015, revenue for the federal budget to 31/12/2015 as income received after the end of the fiscal year/2015, revenue credited to the federal budget for the financial year/2016.
Article-7.
May not make any transfer within the customizations (work and development projects in the regions and governorates) among provinces.
Article-8.
Empowers the Minister of municipalities and public works, federal power transfers between own resources balances municipal institutions in the province and make transfers within the goods and services account for each municipal corporation.[
Article-9.
First:
Define share Kurdistan tongs (17%) Seventeen per cent of total expenditures shown in table/h. ruling expenditures) of this law and are paid by the Federal Ministry of finance.
II.
Specifies a percentage (17%) Seventeen percent of the Kurdistan region of the total actual expenditure (current expenditures and investment expenses) to the federal budget of the Republic of Iraq ratified after excluding expenses sovereign of b (the House of representatives, the President of the Republic, the Council of Ministers, Ministry of Foreign Affairs, the Ministry of defence, wages negotiations and legal claims for debt, wages of international auditing company Audit Committee financial experts, the Contribution to the cost of producing crude oil exporter, benefits of World Bank loans, benefits of IMF loans, the interest on foreign loans, the interest on Treasury bonds voucher Treasury bonds, benefits of switching off the external debt of the private sector, Arabic and international contributions payments, expenses of travel and nationality Directorate and the border troops command and border projects, the National Security Council, foreign debt, wages Crude oil source via Turkey, instalments of bilateral agreements with countries of the Paris Club and non-Paris Club countries, the benefits of the bilateral agreements with the countries of the premiums of the Paris Club and non-Paris Club countries, paid versions of old Treasury transfers, cash settlement of small debts to the private sector abroad, co-financing projects, ports, rail projects, dam projects, projects management of airspace, IMF loan instalments, instalment loans and receivables the Arab Monetary Fund on restructuring Iraq's debt agreement).
Third: take lots of governorates that are not organized in a region with a population of total expenditures shown in table/d ruling expenditures) attached to this law excluding share of Kurdistan (17%).
IV.
When you increase or decrease in the total expenditures of the federal budget, add or reduce the share of Kurdistan proportionally with the increase or decrease subject to items (II, III) of this article, including modifications to the sovereign and Governor of expenses transfer POPs to the same public expenditures mentioned above and the Federal Ministry of finance the adjustment calculated the share of the Kurdistan region in the light of actual expenditures of previous years which show final accounts approved by the Federal Office of financial supervision.
5.
Percentage of federal ground forces customizations for the Iraqi army to the Peshmerga as percentages of population as part of the Iraqi security system.
Article 10.
First:-
The Federal Office of financial supervision in coordination with the Office of financial supervision to Kurdistan to identify federal income obtained in the region this year, the Ministry of Finance of the territory transferred to the Federal Ministry of Finance on a monthly basis.
II.
When the territory pay federal income obtained to the public Treasury, the Federal Ministry of Finance of the Federal deduction of quota under item (I) of this article shall be equivalent to the planned revenue in the federal budget and the mathematical adjustment later.
III.
In case of non-fulfilment of any party (the Federal Government, the Kurdistan Regional Government) oil or financial obligations agreed upon in the other party is not obliged to honour oil commitments were also financial.
Article-11.
Review share Kurdistan governorates that are not organized in a region in the Federal Budget Act/2015 onwards in the light of the results of the Census and Statistics Act/2015 and that it is in the light of the amount of the share of the territory or province are not organized in a region in the federal budget for the year/2016 and displays the difference to the Federal Cabinet for settlement.
Article-12.
First:-
Adhere to federal ministries and non-related Ministry b (table/c) number of manpower to the ministries and departments a centrally-funded Act/2015 to this Act and to the Federal Minister of finance at the request of the Ministry or body not associated with the Ministry, the power to develop and modify the output follows: Angel.
A. development of jobs for political separation as covered by law reinstating politician’s no. 24 of 2005 average.
B. the development of profiles created in ministries and entities not associated with Ministry and enacting a law upon approval by the General Secretariat of the Council of Ministers and to secure it by transfers from current expenditures for each Ministry or entity not affiliated with the Ministry.
II.
The federal ministries all off appointments within their profiles from public companies, bodies and directorates self-funded you receive a grant from the Federal to the State Treasury or loans from State banks to delete job openings within the vocabulary owners the question when it became vacant because the transfer or retirement, resignation or death.
III.
Adhere to the ministries and organizations that are not related to the Ministry to announce new job openings within the Angel years 2015 in local newspapers, taking into account the proportions of population in each province, taking into account the ratio (10%) New grades of 2015 for the appointment of martyrs and prisoners, covered by the law foundation of political prisoners and their families Amendment No. 35/2013.
IV.
A. prevents the appointment of employees of State services all in a contract with a possibility of renewal of contracts in the event of a need to renew these contracts.
B. exceptions to the provisions of paragraph (a) above contracted workers in new investment projects, water and sewage plants, electricity and as instructed by the Federal Budget Act/2015 in addition to hiring experts and qualified applicants in accordance with the staff regulations established by the decisions of the Council of Ministers No. 280//2009 as amended and/297 of December 2010-29 of 2011.
Article-13.
First: the ministries and organizations not associated with the Ministry prior coordination with the provinces in the selection of projects and every Ministry or entity not related to the Ministry's plan to distribute their projects and learn the provinces and population ratios for each province to ensure distributive justice with the exception of the strategic projects that benefit the most from the lack of overlap between the projects listed under the Ministry's plan, the projects included in the plan of development of the territories and authorize the Minister powers to the Governor on the Declaration and assignment and implementation of ministerial projects (health, municipalities and public works, trade, construction and housing, Agriculture, labour and Social Affairs, culture, youth and sports).
Without the $ 10 billion dinars (10 billion dinars) after the transfer of funds from account to account maintenance with the exception of projects proposed for the year 2015 and for the modernization of the basic and detail designs of city centres and structural studies and study development of areas battered and preserving historic areas, natural heritage areas, nature reserves and the ministries of planning and finance the Union a schedule of projects per province and Federal Minister of finance, planning, issue the necessary instructions to facilitate implementation.
Second: the competent Ministry commissioned to direct the implementation of new projects by the federal ministries on 1 July of the current financial year.
Third: to assign any Ministry or federal jurisdiction to implement projects that maintain h August customizations (reconstruction and development of the regions and governorates) allocated to it.
Article-14.
Federal Finance Minister's authority to add customizations for the purpose of extinguishing predecessor installed 1/1/2008 till/31/12/2014 and the result of laws and resolutions of the Council of Ministers after being audited by the Office of financial supervision and approval by the Federal Cabinet.
Article-15.
The expansion opened for private investment and partnership with the private sector by ministries and other related ministries and provinces within their areas of competence and for this purpose a High Commission that the Council of Ministers instructions and exceptions of the relevant laws.
Article-16.
Federal Finance Minister increased provisions and requirements for certification to meet the mandated work of the National Centre for laboratory and the National Centre for engineering consultants of the Ministry of construction and housing up to 50% of income from implementation of the exception to section one of the Financial Administration Act No. 95 of 2004 and the amounts of development centres and technical and administrative support to their cadres.
Article-17.
First: be borrowing from the agricultural Bank, land bank and housing fund interest (2%).
Secondly: committing all of the agricultural Bank, the Land Bank and the distribution of housing fund loans will be granted to citizens by the population of each province in accordance with the standards of the Constitution of the Republic of Iraq.
III: the Ministry of finance the amount of interest rate (4%) (Four percent) of the total loans granted to bismayah new city housing project.
Article-18.
Extinguishing the debt the Government owes to pay tax as a result of the continued official authorities in application of article 20 of the 2008 budget law for the period from 1 January 2009 to 31 December 2011 in accordance with the provisions of paragraph (11) of section IV of the Financial Administration Act No. 95 of 2004 average.
Article-19.
Do not assign any leadership positions (Director and above) unless you have a degree in Ministry or organizational structure of the Ministry or the law is associated with the Ministry.
Article-20.
I.
Exempt from all goods and goods imported by government departments and the public sector in its name to be used.
II.
The above exemption covers goods imported for government departments and public sector by Governments or donor institutions.
Article-21.
Calculate benefits foreign companies operating in the Kurdistan region for oil extraction from the territory of share (17%) Work continues this.
Article-22.
All communication and Media Commission revenue for 2013 and 2014 public treasury account Federal State after the budget amount and ratified by the Board of Commissioners and the Federal Ministry of finance.
Article-23.
First:
Does not work with any decision contrary to the law and the federal public Treasury does not assume any additional financial burdens outside the law.
II:
The House is not legislation entailing financial implications only after obtaining the approval of the Ministry of finance.
Article-24.
Decoding link both Islamic window of Rafidain and Rasheed Bank and appended to the Islamic Bank of the rivers and on the transfer of capital and interests of banks two Windows above to the Islamic Bank of the rivers.
Article-25.
Empowers the Council of Ministers to develop infrastructure projects identified as need ministries and provinces have no more than five (5) billion dollars and implemented on the basis of the payment term, that deserves the payment after a period of not less than (3) three years from the date of delivery, taking into account the share of Kurdistan (17%) Out of the above.
Article-26.
The Federal Ministry of finance stopped funding all ministries and other related ministries and provinces that do not exceed their implementation (50%) Of the scheme until 1 July 2015 committed to ministries and provinces and departments not associated with the Ministry controls the contracted companies contracts implementation within specific tables in reverse is the avoidance of the contract and on the planning Ministry follow the ratios of these projects and the Ministry of finance attributed the above implementation for the purpose of enabling them to stop funding.
Article-27.
The Council of Ministers established the Supreme Council for ages and this shall be regulated by law in three months.
Article-28.
Establish a fund to rebuild areas devastated by terrorism, funded by international aid and grants, allocated an initial amount of 500 billion dinars listed table (f) of the Act.
Article-29.
Federal Finance Minister's version of the character in the name of supporting displaced people set overly instructed by the accounting service for the purpose of imposing on all citizens when their review of government departments.
Article-30-
Adhere to the ministries of electricity, telecommunications, municipal and public works and the Baghdad municipality to levy fees of electricity, telephone, water, sewer and all other fees prescribed in the laws for the services provided to citizens, businesses, factories and Government agencies, the public sector and the other for the purpose of increasing their own resources to reduce dependence on the federal budget.
Article-31.
When you transfer an employee of State funded services centralized or autonomous private sector bear the Ministry or body not associated with the salary Department of the half of the circle moved them for a period of two years from the date of the move to cut off his relationship from his final.
Article-32.
Empowers the Minister of finance the power to enter into contracts on behalf of the Republic of Iraq to issue guarantees to interview Bank of exports and imports in the United States on the guarantees to financial institutions for financial commitments, whether directly or indirectly, to finance the holding of Iraqi Airways through its purchase of a number of new civil aircraft company boeyink and akiam aircraft to the dollar during the fiscal year/2015.
Article-33.
The imposition of sales tax on printed circuit board fill out the mobile phone networks and Internet rate (20%) The value of the card and the proportion (15%) Buy all types of cars and tickets and the Finance Ministry issued instructions for the application of this article.
Article-34.
Prime Minister's suggestion of Minister of finance allocate Treasury or Treasury bonds as needed to cover benefits oil companies operating in the country that does not exceed a total of 12 billion dollars (12 billion dollars) by issuing one or multiple versions in/2015.
Article-35.
The Ministry of water resources, the sale results Cree Rivers and is reflected to the public Treasury of the State.
Article-36.
Adhere to federal and provincial ministries and agencies that are not related to the Ministry to purchase their products from federal departments that are the added value of the products collected and processed at (25%) Import cost of added value and that the local product prices are not higher than those imported by more than Ali (10%) Taking into account the specifications of quality.
Article-37.
For the purpose of contribution of the staff of the State and the public sector in the face of economic challenges and support the security forces in ensuring the requirements of the fight against terrorism is a national savings scheme for State employees and public sector issued by the Federal Council of Ministers.
Article-39.
Each of the Rasheed Bank, Rafidain Bank lending to companies and public bodies and directorates self-funded underfunded its own resources for the purpose of ensuring salaries and allocations of its members after those above to provide their economic feasibility when borrowing and that the banks scheduled repayment of loans given to those above and the same purpose granted them above in 2010 and end in 2015 that thus far has not been repaid in accordance with a timetable as of 1/1/2016 up with Schedule payment the Treasury transfers Granted years 2012, 2013 and 2014 to real property claims Commission and two prisoners and martyrs.
Article-40.
The Federal Minister of finance, in coordination with the Minister of Federal planning preparation instructions necessary to facilitate the implementation of the provisions of this law if passed.
Article-41.
This law shall be published in the Official Gazette and implemented as from 1 January 2015
Dr Fouad Massoum the President of the Republic Rationale
For the adoption of the general budget of the Republic of Iraq for the fiscal year 2015 initiated this law.
[You must be registered and logged in to see this link.]
[You must be registered and logged in to see this link.]
Article-41.
This law shall be published in the Official Gazette and implemented as from 1 January 2015
Dr Fouad Massoum the President of the Republic Rationale
For the adoption of the general budget of the Republic of Iraq for the fiscal year 2015 initiated this law.
[You must be registered and logged in to see this link.]
Last edited by Preacher Man on Fri 26 Dec 2014, 5:01 pm; edited 2 times in total
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