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Final Iraq Budget 2016,December 2015
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Al-Bayan Center for Planning and Studies
Final Iraq Budget 2016
december 2015
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About
Al-Bayan Center for Planning and Studies is an independent, nonprofit think
tank based in Baghdad, Iraq. Its primary mission is to offer an authentic
perspective on public policy issues related to Iraq and the neighboring
region. Al-Bayan pursues its vision by conducting autonomous analysis,
as well as proposing workable solutions for complex issues that concern
academia and policymakers.
Final Iraq Budget 2016
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In the name of the people
President of the Republic,
Based on what was approved by Parliament, according to the
provisions of Item (I) of Article (61), and Item (III) of Article (73) of
the Constitution;
The President of the Republic decided on / / 2016
to issue the following law:
Law No. () for the year 2016
The Federal General Budget Law of the Republic of Iraq for Fiscal
Year 2016.
((Chapter I))
Revenues
Article 1:
First:
A – The estimated General Federal Budget revenue of the fiscal year
2016 is estimated 81,700,803,138 thousand Iraqi dinars (eightyone
trillion, seven hundred billion, eight hundred and three million
and one hundred and thirty eight thousand dinars) as illustrated in
(Table A – revenues according to preparation of the budget) attached
hereto to this law.
B – Revenues from export of crude oil on the basis of the average
price of $45pb (forty-five dollars per barrel) and an export rate of
3,600,000 bpd (three million and six hundred thousand barrels per
day), including 250,000 bpd (two hundred and fifty thousand barrels
per day) accumulated from amounts of crude oil produced in the
Kurdistan region and 300,000 bpd (three hundred thousand barrels
per day) accounting the quantities of crude oil produced by the
Final Iraq Budget 2016
Final Iraq Budget 2016
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province of Kirkuk. All actual revenues produced shall be calculated
and actualised as final revenues accumulated and entered as final
revenue of the state’s general treasury.
Second:
Ministries and departments not associated with ministries shall
register all amounts of monetary grants they receive as final revenue
for the General Federal Treasury according to MOUs with foreign
governments or institutions, and the Federal Ministry of Finance
shall re-allocate them to the purposes for which they were granted,
in coordination with the Federal Ministry of Planning.
Third:
The amounts of donations given to Ministries and departments
not associated with ministries shall be registered after having been
accepted by the Federal Minister of Finance as final revenue to the
General Federal Treasury, to be allocated by the Federal Minister
of Finance to the Ministry credits, or the department not associated
with a ministry to be spent in accordance with the purposes for
which it was granted.
Fourth:
The amounts of grants or donations given by foreign governments
and institutions to the ministries, the departments non-associated
with a ministry, or the provinces and provincial councils, shall be
registered under the MOUs as final revenue to the Treasury, whether
these grants are donations in the form of technical assistance or
implementation of projects, the speculative values of which shall be
registered in records of the respective ministry, department nonassociated
with a ministry, or the regions, provinces and provincial
councils, accepting cash or in-kind donations and reallocating them
shall be in coordination between beneficiaries and the Federal
ministries of Planning and Finance.
Fifth:
The unused amounts of grants and subsidies of the amounts
allocated to government departments and public sector companies
Final Iraq Budget 2016
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by the end of the fiscal year 2015, in accordance with accounting
standards used to calculate the final expenditure amounts, excess or
excessively paid amounts will, according to these lines, be considered
as down payments and shall be counted when grants to departments
or units are allocated in fiscal year 2016.
((Chapter II))
Expenditure and deficit
Article 2:
First:
Expenses:
An amount of 105,895,722,619 thousand dinars (one hundred and
five trillion, eight hundred and ninety five billion, seven hundred
and twenty two million and six hundred and nineteen thousand
dinars) shall be allocated for the expenses of fiscal year 2016,
distributed according to (Segment 3: Total Expenditures) of (Table
B: Expenditure by Ministries) attached to this law.
A – An amount of 25,746,311,538 thousand dinars (twenty-five
trillion, seven hundred and forty-six billion, three hundred and
eleven million and five hundred and thirty-eight thousand dinars)
for the expenses of projects shall be allocated according to (Segment
2: Expenses of Investment Projects) of (Table B: Expenditure by
Ministries) attached to this law.
B – An amount of 80,149,411,081 thousand dinars (Eighty trillion,
one hundred and forty-nine billion, four hundred and eleven million
and eighty-one thousand dinars) shall be allocated for on-going
expenses in accordance with (Segment 1: Current Expenditures) of
(Table B: Expenditure by Ministries) attached to this law.
C – An amount of 148,200,000 thousand dinars (one hundred and
forty-eight billion and two hundred billion dinars) shall be allocated
as a contingency reserve within the provisions of other expenses
of the budget of the Federal Ministry of Finance of continued
allocations contained in item (First – B) as referred to above.
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D – An amount of 1,244,474,920 dinars (one trillion, two hundred
and forty-four billion, four hundred and seventy-four million, nine
hundred and twenty thousand dinars) shall be allocated for the
(Reconstruction and Development Projects of regions and provinces
including Kurdistan) out of shares referred to in item (First / A) of
Article (2) above, to be distributed according to the population of
each province.*
* Implemented as follows: –
1. The governor shall provide a reconstruction plan for the
province and its districts and counties, which is to be ratified by
the provincial council, depending on the set of plans by the district
and county councils to the Federal Ministry of Planning for the
purpose of examination and approval, the most affected areas within
the province to be taken into consideration. Allocations for the
province and its districts and areas shall be distributed according to
population ratios after excluding strategic projects that benefit more
than one district or suburb. The cost of the new strategic projects
shall not exceed 20% of the provincial allocations.
2- The governor shall exclusively undertake the implementation of
the approved reconstruction plan and the provincial council shall be
responsible for monitoring the implementation.
E – The amount of $5 (five dollars) shall be approved for every
barrel of crude oil produced in the province, and, $5 (five dollars)
for every barrel of crude oil refined in the province refineries $5 (five
dollars) of natural gas produced in the province. Every province is
to choose either revenue producing methods above and allocate an
amount of 1,086,800,000 thousand dinars (one trillion, eighty-six
billion, eight million dinars) for projects to the producing provinces
and territories, out of allocations referred to in item (First; Article
2) above. The governor has the right, after the authentication of
the provincial council, to dispose and use no more than 50% (fifty
per cent) of the allocations mentioned above for the purposes of
importing electrical power, or offering provincial services, for
cleaning, and on-going expenses and in accordance to the province’s
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necessities. Priority is given to expenditure to areas most affected
as a result of producing and filtering oil and to preservation of the
environment projects, through conduct transfers as required.
Second:
Deficit:
A – The total deficit of the General Federal Budget of the fiscal year
2016 is 24,194,919,481 thousand dinars (twenty-four billion, one
hundred and ninety-four billion, nine hundred and nineteen million
and four hundred and eighty-one thousand dinars); this covers the
shortfall arising from internal and external borrowing and retained
cash amounts in the account of the Federal Ministry of Finance and
an expected ratio of savings from the increase of the sale price of
exported crude oil or the increase of crude oil exports, according to
the details set forth in the following table: –
Entries
Sum
(Thousand IDs)
1=(a+b)
a
b
Total revenue 81,700,803,138
Oil revenue 69,773,400,000
Non-oil revenue 11,927,403,138
2=(a+b) Total expenses 105,895,722,619
a
b
Ongoing expenses 80,149,411,081
Investment expenses 25,746,311,538
3 Total expected deficit 25401235783
Financing the deficit
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A
Balances of accounts of ministries
and departments not associated
with another ministry
with government banks
3,188,518,624
B
Loan from the Islamic
Development Bank
590,000,000
C Issuing foreign bonds 2,360,000,000
D
Loan from the Japanese
International Cooperation
Agency (JICA)
592,000,000
E
Issuance of public debt bonds
addressed to the public
5,000,000,000
F
The issuance of treasury
bonds and remittances to the
government banks deducted
from the Central Bank of Iraq
7,000,000,000
G
Loan for budgetary support
from the JICA
284,000,000
H
The issuance of treasury
remittances and loans from
commercial banks
5,121,400,857
I Loan from the World Bank 59,000,000
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B – The Federal Minister of Finance shall be authorised to continue
borrowing cash or issue bonds or money transfers, with Cabinet
approval, for the purpose of bridging the actual deficit in the
General Federal Budget, or for any other purpose as stated in this
law, to: –
1. Borrow from the Islamic Development Bank $500,000,000 (five
hundred million dollars).
2- Borrow from the Japanese International Cooperation Agency
(JICA) $742,373,000 (seven hundred and forty two million, three
hundred and seventy three thousand dollars).
3- Issuing public debt bonds addressed to the public.
4- Issuing foreign bonds.
5- Borrowing from trade banks.
6- Issuing money transfers from the Central Bank.
7- Borrowing $50,000,000 (fifty million dollars) from the World
Bank
C – The Prime Minster and the Minister of Finance are to add
2,300,000,000ID (two trillion and three hundred billion Iraqi Dinars)
allocated to the Interior Ministry and Ministry of Defense and to the
Popular Mobilisation Movement and self-financed employees with
consideration to Article 12/ Section 4 for the purposes of capacity
completion and armament, financed through the issuance of treasury
transfers from state employees’ retirement funds.
D – The government is committed to finding ways to pay farmers
working dues for the years 2014, 2015 and 2016 and in accordance
to the established provinces agricultural plan by the Ministry of
Agriculture.
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((Chapter III))
General and Final Provisions
Article 3:
Disbursement from funds of major expense accounts (compensation
of employees, service supplies, commodity supplies, maintenance of
assets, capital expenses, grants, subsidies and debt service, interest
and other expenses, commitments, contributions and foreign aid,
special programs, social care) and expenses of approved projects
within the general Federal Budget of the Republic of Iraq, shall
exclusively be conducted by the Federal Minister of Finance. A
concerned minister, head of a department not associated with a
ministry, governor or president of Provincial Council may have
the power to directly disburse in light of the allocations within the
annual budget and for the purposes assigned hereto according to
the spending plan approved by the Federal Minister of Finance, and
he may not engage in commitment to disbursing more than what is
intended in the Federal Budget.
Article 4:
A – The Federal Minister of Finance may have the power to conduct
transfers between the allocations of the general Federal Budget of
the Republic of Iraq ratified in the annual Federal Budget at levels
of sections, chapters, subjects, types and type sequence for each
individual case.
B – Ministers, heads of departments not associated with ministries,
governors and heads of provincial councils not associated with
territories are authorized with the power to conduct transfers
within the funds allocated of the Federal Budget of the Republic
of Iraq approved in the general annual Federal Budget within a
rate that shall not exceed 5% from one exchange unit to the other,
the allocations of which are reduced except for investment project
funds, taking into account the provisions of Article 8 of section 9 of
Financial Administration Act No. 95 for the year 2004, provided
that transfers are not conducted from allocations of expenditures of
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capital projects to current expenditures and notifying the Ministry
of Finance / Budget Department regarding transfers for the purpose
of noting transferals.
C- Ministers, heads of departments not associated with ministries,
governors and heads of provincial councils not associated with
territories are authorised to conduct transfers from funds within
the sections of ‘Current Expenditures’ of (Services, Commodities,
Maintenance, Assets) approved under the expenditure sections
preapproved in the annual Federal Budget, with the exception of
employee compensations and notifying the Ministry of Finance /
Budget Department regarding transfers for the purpose of noting
transferals.
Article 5:
A – The Federal Prime Minister and the Federal Minister of Finance
may jointly use approved amounts contingency reserve (set forth in
item First / D of Article 2 of this law for the payment of necessary
expenses after this law has come into effect, if there is an urgent
need to spend without being restricted to local expenditure and a
lack of allocation to cover this need with up to 3,000,000,0000IQ
(three billion dinars) for each case, and if the amount exceeds
the limit mentioned, an approval from the Federal Cabinet to a
proposal by the Federal Minister of Finance shall be acquired, and
the Federal Minister of Finance shall prepare regulations for the use
of the contingency reserve allocations within the implementation
regulations of annual Federal Budget, given that the Minister of
Finance presents to the Cabinet quarterly reports of contingency
reserve spending.
Article 6:
First:
Allocations validated herein shall be used until December 31 of the
fiscal year 2016.
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Second:
Revenue earned during fiscal year 2016 shall be registered as
revenue for the general Federal Budget until 12/31/2016, whereas
revenue received after the end of fiscal year 2016 shall be registered
as revenue for the general Federal Budget of the fiscal year 2017.
Article 7:
Any transfer may not be conducted within the allocations of
reconstruction and development projects of regions and provinces
between provinces.
Article 8:
The Minister of Municipalities and Public Works is authorized to
conduct a transfer between self-generated resources to the budgets
of municipal institutions within the same province and exert greater
efforts for the implementation of the required services.
Article 9:
First:
The Kurdistan Regions share shall be 17% (seventeen per cent) of
the total expenditures shown in Table D: Government Expenditures
attached to this law shall be paid by the Federal Ministry of Finance
with the approval of Cabinet.
Second:
A share of 17% is designated to the Kurdistan Region, out of the
total actual spending:
(Current expenditures and expenses of investment projects)
of the general Federal Budget of the Republic of Iraq ratified
after excluding sovereign expenses, represented by Parliament,
The Presidency, The Cabinet, The Ministry of Foreign Affairs,
The Ministry of Defense, The Federal Court, The Electoral
Commission, The Accountability and Justice, The Commission
of Property Claims, Office of Inspector General of Property
Claims, Integrity Commission, Office of Financial Supervision,
The Higher Commission for Human Rights, wage negotiations and
legal claims of debt, wages of international auditing firm and The
Committee of Financial Experts, the contribution to the cost of
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the production of crude oil, the benefits of World Bank loans, the
benefits of IMF loans, interest on other foreign loans including the
Japanese loan, interest on public treasury transfer bonds, bond
interests to extinguish external debts of the private sector, amounts
of Arab and international contributions, Travel and Citizenship
Department, expenses of Border Forces Directorate and projects of
border crossings, The National Security Council, debt settlement
abroad, wages of transporting crude oil exported via Turkey,
premiums of bilateral agreements with the Paris Club countries
and countries outside the Paris Club, the benefits of all premiums
of bilateral agreements with the Paris Club countries and countries
outside the Paris Club, the payment of the value of old treasury
remittances, cash settlement of small private sector debts abroad, cofinancing
port projects, railway projects, dam projects, atmosphere
management projects, premiums of IMF loans, premiums of
World Bank loans and receivables of the Arab Monetary Fund
for restructuring Iraq’s Debts Agreement, interests on treasury
transfers and loans granted by government banks to fund for 2015
deficits, interests on loans and transfers granted by Iraqi trade
banks to fund for 2015 deficits, interests on treasury transfers
granted by government banks to fund for 2015 deficits, interests
on treasury transfers to fund foreign petroleum companies from
government banks, interest on remittances on treasury auctions,
interest on bank loans to fund self-financed companies, dues to the
Iraqi Relief Aid and Displaced Peoples Commission, reimbursement
of spent remittances from the legal reserve, reimbursing released
auction transfers, and interests on national bonds to the public and
on foreign bonds, installments of the JPIC and repaying installments
of foreign loans (Italian/ Islamic Bank and IMF loans), repayment
of the International Bank loans, payments of Arab Monetary Fund
dues for the reconstruction of Iraq’s debt agreement.
Third:
Allocations of provinces, and provinces not organized in a region
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taken into account according to the ratio of their population, out of
the total expenditures shown in Table D / Sovereign Expenditures
attached to this law after excluding the share of the Kurdistan
Region, amounting to 17%.
Fourth:
When there is an increase or decrease in the total Federal Budget
expenditures, the share of the Kurdistan Region is added to or
reduced in proportion with the increase or decrease, taking into
account the provisions of items (Second and Third) of this Article,
including modifications that take place on sovereign and presidential
expenditure due to the transfer of their allocations to general
expenditure with the same percentage mentioned above and the
Federal Ministry of Finance shall perform a calculation of the share
of Kurdistan Region in the light of the actual expenses for prior
years shown by the final accounts approved by the Federal Office of
Financial Supervision.
Fifth:
A percentage of the allocations of Federal and forces of the Iraqi
army shall be allocated to the Peshmerga forces according to
population ratios as they comprise a part of the Iraqi security
system.
Article 10:
First:
A – The Federal Office of Financial Supervision shall, in coordination
with the Office of Financial Supervision of the Kurdistan Region,
calculate and determine the Federal revenues withdrawn in the
Region this year and the Ministry of Finance in the Region shall
transfer them to the Federal Ministry of Finance on a monthly basis.
B – Claims between the Region and the Federal Government shall
be calculated for the years from 2004 to 2015 and the subsequent
years after having been audited by the Federal Office of Financial
Supervision in agreement with the Office of Financial Supervision
in the Region (and adopting the Federal Office of Financial
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Supervision’s Report No. 5445 on 26/03/2014).
Second:
If the Region fails to pay earned Federal revenues to the general
treasury, the Federal Ministry of Finance shall, under item (First) of
this Article, deduct an equivalent share of the planned revenue in the
Federal Budget and shall conduct calculations later.
Third:
If any party (the Federal Government, the Kurdistan Regional
Government) fail to fulfill their oil or financial obligations agreed to
in this budget, the other party shall not be bound to fulfilling their
oil or financial obligations.
Article 11:
The share of the Kurdistan Region and the provinces not organized
in a region will be reassessed in the general Federal Budget for the
year 2016 and beyond in light of the results of the census for the
year 2016, in the light of which the actual amount of the share of
the region, or provinces not part of a region shall be determined
in the Federal Budget for the year 2017 and the difference shall be
presented to the Federal Cabinet for calculation.
Article 12:
First:
The federal ministries, and departments not associated with
ministries number shall be committed to (Table C) number of labour
force in ministries and centrally funded departments for the year
2016 attached to this law, and the Federal Minister of Finance may,
at the request of the ministry, or department not associated with a
ministry, have the power of introducing new grades and modifying
cadre resulting from the following: –
A – Updating employment positions for those covered by political
dismissal according to the Re-employment of Dismissed Politicians
Act No. 24 of 2005 as amended.
B – Federal ministries, and departments not associated with
ministries shall be committed (self or centrally financed) to
Final Iraq Budget 2016
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undertake the task of re-employing members of local, municipal,
provincial councils and MPs who left their positions to be reelected,
and employment of available positions as a result of staffing
motion during 2016. The periods of members of the councils above
shall be accounted for the purposes of the bonuses, promotion and
retirement.
Second:
A – Federal ministries are to suspend employments within their selffinanced
formations of public companies, agencies and directorates
which receives a grant from the States Federal Public Treasury or
loans from governmental banks; to cancel employment positions
within the cadre slots conferred when they became vacant due to
transference or referral to retirement, resignation or death, except
for water and sewage municipal departments and institutions under
the Ministry of Housing and Construction and Municipalities and
the Municipality of Baghdad.
B – Ministries covered in compression (the collaborated and
cancelled) to abort employments when positions become available
due to relocation, referral to retirement, resignations or death, and
positions shall obliterate the positions within the ministries included.
Third:
The Minister of Finance is to update employment positions
of employees of self-financed public companies, agencies and
directorates and which receives a grant from the States Federal
Public Treasury due to transference of their services to centrally
funded departments to cover its needs of staff.
Forth:
Ministries, and departments not associated with ministries shall be
committed to announcing the grades introduced within the cadre of
the year 2016 in the local newspapers, abiding to the proportions of
the population in each province, taking into account to dedicating
10% of the grades developed for the year 2016 for the purpose of
appointing the family members of martyrs, prisoners and those
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covered by the amended Political Prisoners and Their Families
Institution Act No. 35 for the year 2013 and the families of the
victims of terrorism, and not less than 5% of the grades developed
for the purpose of appointing university graduates with doctoral
and master degrees, and priority shall be designation for retirees
in employment and according to precedence and their contractual
periods shall be considered periods of service for purposes of
retirement.
Fifth:
A – There shall be no new appointment of employees in government
departments on contractual terms where there lies the possibility
of renewal of previous contracts and in the event of an utmost need
to renew these contracts, only after it is audited by the Office of the
Inspector General of the ministries and departments not associated
with the ministry.
B – Exceptions from regulations of subsection (A) above includes
contracting with new investment project workers, the High Court
Council, water plants, sewage and electricity, and in accordance to
the implementation of the Federal Budget regulations for 2016.
Article 13:
First:
The ministries, and departments not associated with ministries shall
conduct a prior coordination with the provinces when selecting
projects and each ministry, or department not associated with
a ministry shall issue a project distribution plan and inform the
provinces of it, and the prescribed proportions of population for
each province shall be taken into account to ensure an equitable
distribution except for strategic projects that benefit more than one
province. Overlap between the projects included in the regional
development plan shall not be allowed and the powers of the
minister shall be authorized to the concerned governor on the
announcement, assignment and execution of ministerial projects
(Health, Municipalities and Public Works, Trade, Construction
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and Housing, Agriculture, Labor and Social Affairs, Culture,
Youth and Sports) below an amount of 10 billion dinars after
transferring funds from the ministry account to the provinces
account with the exception of the projects proposed for the year
2016 for the modernization of basic and essential designs of city
centers, the structural studies of provinces, the development of
affected areas, the preservation of historic areas, areas of historical
nature and natural reserves, provided that the federal ministries
of Planning and Finance issue a schedule of projects concerned
with each province, and the ministers of Finance and Planning
shall be authorized to issue necessary instructions to facilitate
implementation.
Second:
A province may mandate any of the federal ministries, according
to specialization to carry out projects in the province funded by the
allocations of the (reconstruction and development of regions and
provinces) allocated to it.
Article 14:
The Federal Minister of Finance shall be authorized to add
allocations for the purpose of eliminating the previous loans from
1/1/2008 till 31/12/2015 which were spent as a result of the laws of
the valid laws and after having been audited by the Federal Office of
Financial Supervision and endorsed by the Federal Cabinet.
Article 15:
Private investment and participation with the private sector by
ministries, departments not associated with ministries and provinces
shall be expanded within the limits of competence and a higher
committee shall be formed for this purpose, provided that the
Cabinet issues its own instruction thereto as well as exceptions to
relevant laws.
Article 16:
The Federal Minister of Finance may increase certified allocations
necessary to cover the works of the National Center for Construction
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Laboratories and the National Center for Engineering Consultancy
of the Ministry of Construction and Housing up to 50% of the
revenue derived from the implementation of those works as an
exception of section 1 of The Financial Administration Act No. 95
of 2004, the amounts shall be spent for the development of the two
centers and the support of their technical and administrative cadres
within the classification of grants, subsidies, debt service expenses
and other expenditures.
Article 17:
The Ministry of Finance shall abide to the amount of interest rate
amounting to 4% of the total loans granted to the residential project
Basmaya.
Article 18:
Debts owed to the government by taxpayers shall be paid due to
the continuation of the official authorities to apply Article 20 of
the Budget Law for the year 2008 for the period from 1/1/2009 to
31/12/2011 based on the provisions of item 11 of section 4 of the
amended Financial Administration Act No. 95 of 2004.
Article 19:
First:
A – Appointments in leadership positions (director general and
above) are not permitted unless it has a grade for it in the law of the
ministry or the organizational structure of the ministry made on the
basis of the ministry law or the law of the department not associated
with a ministry.
B – Employees of director general and above positions, and who
does not manage on a general directorial administrative level or
above, shall be referred to retirement according to the Retirement
Law promptly after this law comes into force, or is transferred to a
different department as soon as a position is made available which
commensurate with his title and with the approval of the transferee
to it.
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Second:
Senior employment positions are to be omitted according to Table C:
The Labour Force as demonstrated in the Federal General Budget
2016 as attached and follows:-
Ministry or Body
Senior
Positions (A)
Senior
Positions (B)
1 Presidency 32 9
Cabinet 2 12
2 Prime Minister’s Office 1 1
3
Other bodies affiliated to
PM’s Office
5 8
4 Foreign Ministry 67
5 Interior Ministry 9
6 Defense Ministry 31
Third:
Heads of offices of (Parliament, Presidency and the Ministers) shall
take an employee rank of Undersecretary of a Ministry.
Article 20:
Dues are calculated of foreign companies operating in the Kurdistan
region for the purpose of extracting oil from within the region’s
share amounting to 17% and shall continue on this basis.
First:
All revenues from the Communications and Media Commission for
2015, as well as funds not used in previous years, shall be turned
in to the public treasury of the Federal State, after deducting the
amount of the expense of its own budget and approved by the
trustees of the Federal Council and the Ministry of Finance.
Second:
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The Communications and Media Commission shall oblige mobile
phone companies to pay what is due in amounts, fines and financial
obligations during the first half of 2016, recorded as state revenues.
Article 22:
The federal ministries of Electricity, Communication, municipalities
and public works, in addition to Municipality of Baghdad,
shall commit to collect electricity, water supply, phone calls and
sewage and other fees stipulated within their own laws regarding
services provided to citizens, businesses and factory owners, state
departments, public sector and others, for the purpose of increasing
their self-generated resources in order to reduce dependence on the
general Federal Budget and in the case of failure by these authorities
to react accordingly, the Ministry of Finance shall deduct its
amounts from the current budget of the points above
Article 23:
When an official is transferred from a centrally or self-funded state
department to the private sector, the ministry, or department not
associated with a ministry from which the official was transferred
shall bear half of the officials salary received from the department of
which he/she was transferred, for two years from the date of his/her
transfer, provided that any relationship with the department shall
finally end.
Article 24:
A – Imposed sales tax shall continue on mobile phone cards and
internet networks by 20% of the cards value, and the imposition
a lump sum Airport Tax of 25,000IQ for each ticket in all Iraqi
airports (External Travel) and collected taxation shall be returned to
the Public Treasury to be implemented in light of the regulations in
force.
B – A Sales tax shall be levied on imported goods in accordance
with the following table, (and shall accordingly work until Law of
Customs Tariff comes into force):
Final Iraq Budget 2016
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Article
Tax
rate
Notes
1 All kinds of cars 5%
Levied at registration
in transportation departments
2 Tobacco and Cigars 100%
Collected from the
General Commission
for Taxes
3 Alcoholic beverages 100%
Collected from the
General Commission
for Taxes
C – The amended Customs Tariff Law No. 22 for 2010 shall be
activated, in addition to Consumer Protection Act No.1 for 2010 and
Iraqi Products Protection Act No.11 for 2010 to be implemented on
all Iraqi border points to accomplish justice.
Article 25:
Ministers, heads of departments not associated with ministries,
governors and heads of provincial councils not associated with
territories are authorized with the power to impose fees or new
service charges and amendment rights to current fees and service
charges excluding sovereign fees according to regulations outlined by
the concerned minister or head of a department not associated with
a ministry or the province for the purpose of covering the dues of
previous years in expenditures for the same ministry or organization
not related to a ministry, according to the allocations within the
Federal General Budget 2016, given that the Ministry of Finance is
notified at once thus accordingly exclusion of the provisions of Act
No. 95 of the Financial Administration for the year 2004,
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Article 26:
The Ministry of Water Resources shall sell and trade river dredging
output and register its revenue to the public treasury of the State,
given that a proportion of 50% (fifty per cent) of revenues to the
pre-mentioned Ministry to cover expenses in accordance with
regulations set out in Article 25 above.
Article 27:
Federal Ministries of Finance and Planning shall both reassess funds
collected and received from Agricultural Initiative Projects from
farmers for the previous years toward the budget of 2016, on the
basis that funds are exclusively devoted to the Agricultural Bank for
agricultural projects, with the exception of Paragraph 1 of Section 4
of The Financial Administration Act No. 95 of 2004.
Article 28:
The Oil Minister may request the Prime Minister and the Finance
Minister to issue treasury remittances or treasury bonds when
needed to cover benefits of oil companies operating in the country,
the aggregate of which shall not exceed 12 billion dollars by issuing
one or multiple versions during the year 2016 with the approval of
Parliament.
Article 29:
federal ministries, governorates and departments not part of a
ministry shall be committed to purchase their needs from the
products of the federal ministries, provided that the added value
of these products (assembled and manufactured) is not less than 25
% of the import price of the added value, and provided that local
products are not more expensive than the imported products with
more than 10 % of the quality standards being considered.
Article 30:
The Cabinet may not issue any decision in which loans can be
granted to any ministry or non-ministerial department without
actual allocations in the general budget approved during the fiscal
year, provided that they are calculated in next years’ budget.
Final Iraq Budget 2016
25
Article 31:
The Federal Minister of Finance is authorised with the approval
of the Federal Prime Minister to issue guarantees to GE (General
Electric) and Boeing to finance contracts with the Iraqi government,
and the issuance of counter-guarantees to the Export-Import Bank
of the United States for guarantees it issues.
Article 32:
The Federal Government and the Kurdistan Regional Government
is committed to hand over actual revenue to the public treasury of
the state account in a case when an increase in exported quantities
mentioned in Article 1: First B of the Federal Budget Law.
Article 33:
The Federal Minister of Finance will have the authority to transfer
financial portions for the departments that will disengage from
ministries, and transfer them to the province concerned during the
fiscal year.
Article 34:
First:
Exemption from all duties of goods imported by government
departments shall be applied which are bought in its name and used
exclusively by it.
Second:
Above includes the exemption of imported goods and commodities to
government departments and the public sector from governments or
donor institutions.
Article 35:
An increase to the amount of tax payments (by the taxpayer) under
subsection (1) of Article (12) of the amended Income Tax Law No.
113 of 1982 by section (a) of the ordered Coalition Provisional
Authority (now dissolved) No. (49) 2004 by 25% (twenty-five per
cent).
Article 36:
Final Iraq Budget 2016
26
All configurations centrally funded and linked to the ministry or
institution must transfer its revenues obtained under the laws or the
regulations of final revenues to the public treasury of the state for
the purpose of enabling the Department of Accounting of financing
the Federal Budget estimates.
Article 37:
First:
The Ministry of Finance shall minimize allocated expenses; reduce
fuel allowances and maintenance costs of vehicles used, and
according to the following:
A – Five cars to each of the three governing authorities, and four cars
to the Vice Presidents of the Council.
B – Three vehicles are to be assigned for each minister or those
occupying an equivalent position, excluding Members of Parliament.
C – Two cars to be assigned to every Undersecretary of a ministry
or those occupying an equivalent position (civilian and military),
and General Managers or those occupying an equivalent position
(civilian and military).
Second:
Employee who uses one of the state cars shall bear full expenses of
fuel and maintenance, with the exception of operational, production
and field cars, and ambulances and staff transportation cars and
security service vehicles.
Third:
No pension application will be processed for all state employees,
including senior officials, except after full discharge is recorded
of movable and immovable state property, and the Federal Audit
Court’s shall submit a backdated report to Parliament no later than
the end of the first quarter of 2016.
Forth:
Reduction of the overseas deployment expenses except for very
necessary purposes, reducing the number of delegates by 50% (fifty
per cent) with specifying the most minimal period of delegation
Final Iraq Budget 2016
27
possible, and not organizing any conference outside Iraq.
Fifth:
The Ministry of Foreign Affairs shall reduce its staff working in its
missions by at least 25% of the current workers and the ministries of
culture, trade, defense, health and higher education are to close their
Attaches or transfer them to the embassies.
Sixth:
Private aircraft rentals are denied in all cases at the expense of the
state treasury, and that the presidential plane in the Cabinet shall
instead be used by the three presidencies.
Article 38:
The Federal Government and the Ministry of Oil are committed to
reviewing oil licensing rounds to amend the contract terms in order
to preserve Iraq’s economic interest and encourage increased oil
production and reduce costs and find a recovery mechanism be in
line with oil prices.
Article 39:
The government shall be committed to support the Popular
Mobilisation Movement and the displaced as follows:
First:
A total of 3% shall be deducted from salaries and allowances for all
state employees and retirees and reallocated as follows:
A: 60% of it to the Popular Mobilisation Movement;
B: 40% of it to the Ministry of Displacement and Migration (in
relief to the displaced)
Second:
The Kurdistan Regional Government is committed to deduct 3% of
the total salaries and allowances of all employees and retirees in the
Kurdistan region and reallocate funds to the forces of the Kurdish
Peshmerga.
Third:
Funds of 100 billion of the disarmament department and integration
of the militias shall be transferred to the Popular Mobilisation
Final Iraq Budget 2016
28
Movement organization, and the disarmament department is to
complete all procedures to dissolve itself during 2016.
Forth:
Transfer 3% of the total (service supplies, commodities and
maintenance of assets costs and capital expenditures) to the
organization of the Popular Mobilisation Movement, Ministry of
Displacement and Migration (to the relief of the displaced) equally.
Article 40:
The Popular Mobilisation Movement is committed to accept the
volunteering the sons of areas where military operations occur to
reach 30% of the total number of the movement.
Article 41:
The Ministry of Finance is to open a current account in the name
of the Popular Mobilisation Movement and deposit cash donations
provided to the organisation, and the commander of the armed
forces is to deal with the account in order to purchase the necessary
supplies.
Article 42:
Distribution of financial aids to the displaced shall be considered as
grants to each displaced family displaced by the SmartCard through
the Ministry of Displacement and Migration.
Article 43:
Ration Card allocations shall be transferred to the provinces (Anbar
and Nineveh) from the Ministry of Trade’s financial allocations
for the purpose of distribution in the form of coupons (food) to the
population of those provinces (whether inside or outside the cities).
Article 44:
Local governments of the provinces usurped by ISIS shall disburse
sums for the development of regions, provinces and the petro-dollars
for the relief and resettlement of displaced persons in the liberated
areas, excluding districts and areas under the control of government
funds.
Article 45:
Final Iraq Budget 2016
29
The allocation of half of border crossings revenues to the provinces,
including the provinces of the region that has official outlets on the
condition that it shuts down unofficial passages.
Article 46:
The Federal Office of Financial Supervision and Independent
Electoral Commission shall submit their annual budgets to the
Parliament for approval.
Article 47:
The Ministry of Housing and Construction and the municipality of
Baghdad shall allocating plots of land to the families of the martyrs
and political prisoners in good areas rather than the mandatory
amounts payable for the plot, instead of the plots referred to in the
laws in force.
Article 48:
Federal Minister of Finance shall pay the dues to families of martyrs
and prisoners, and compensate properties of those affected by the
former regime under property Act No. 16 of 2010 and in case of
insufficient amounts the Minister of Finance is to issue bonds or
money orders to pay those dues.
Article 49:
Public and private sector companies shall be exempt of delay
penalties except those of the Implementing Regulations contracts
No. 02 for the year 2014 resulting from lack of dues paid for the year
2015.
Article 50:
The Ministry of Finance shall transfer the amounts shown in the
table as follows:
Final Iraq Budget 2016
30
Sequence
Amount
in figures
(million)
Transferee body
1 4,000
Iraqi General Authority
for broadcasting and
transmitting services
(operating)
2 400 House of Wisdom
(operational)
3 2,000 Olympic Committee
(operational)
4 10,000
Hajj and Umra
organization grants
transferred to the PMM
and the displaced relief
fund
5 2,000 Journalist Association
(operational)
6 4,841 Other grants / Public
Activities
7 2,000
Compensation for
plots distributed before
09/04/2003
8 104,607
Ministry of Foreign
Affairs / Arab
contributions
Final Iraq Budget 2016
31
9 7,419
Sum of total expenditures
of the Presidency of the
Republic
10 100,000
Ministry of Labour and
Social Affairs / Social
Welfare
11 50,000 Ministry of Agriculture /
grants
12 85,000 Ministry of Defense /
investments
13 74,100 The debt of the private
sector abroad
14 1,000 Other club grants
15 8,000 Ministry of Interior /
Capital expenditures
To be transferred as follows:
Sequence Amount in
million dinars Body transferred to
1 125,000
Ministry of
Displaced and
Migration
2 80,000 Parliament /
operational
Final Iraq Budget 2016
32
3 25,000
Independent
Electoral
Commission /
salaries
4 40,000
Ministry of
Education /
investments
5 30,000 Ministry of Industry
/ investments
6 10,000 Baghdad Province /
investments
7 2,000
Sunni Affairs / Iraqi
Fiqh Council in
Imam Abi Hanifa
al-Numan’s mosque
/ operational
8 2,000 Ministry of Health /
Al-Muthana health
9 125,000 Basra Province
10 4,500 Karbala Province
11 4,500 Najaf Province
12 750 Halabja Province
13 3,367
Ministry of Health
/ treatment of
patients abroad
Final Iraq Budget 2016
33
14 2,000 Shia Affairs / Al
Askari Imams
15 1,250
Salah Al Dinne
Province / Tuz
Khurmatu
Article 51:
Any decision contrary to this law does shall not be exercise and the
Federal Public Treasury shall not bear any extra financial burdens
outside of this law.
Article 52:
The Federal Minister of Finance, in coordination with the Federal
Minister of Planning, shall make all the required instructions ready
to facilitate enforcing the provisions of the law herein once it is
approved.
Article 53:
This Code shall be published in the Official Gazette and put into
effect as of January 1st 2016.
Reasons: This Code has been legislated to approve The Federal
Budget of the Republic of Iraq for the Fiscal Year 2016.
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Al-Bayan Center for Planning and Studies
Final Iraq Budget 2016
december 2015
Copyright © 2015
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About
Al-Bayan Center for Planning and Studies is an independent, nonprofit think
tank based in Baghdad, Iraq. Its primary mission is to offer an authentic
perspective on public policy issues related to Iraq and the neighboring
region. Al-Bayan pursues its vision by conducting autonomous analysis,
as well as proposing workable solutions for complex issues that concern
academia and policymakers.
Final Iraq Budget 2016
4
In the name of the people
President of the Republic,
Based on what was approved by Parliament, according to the
provisions of Item (I) of Article (61), and Item (III) of Article (73) of
the Constitution;
The President of the Republic decided on / / 2016
to issue the following law:
Law No. () for the year 2016
The Federal General Budget Law of the Republic of Iraq for Fiscal
Year 2016.
((Chapter I))
Revenues
Article 1:
First:
A – The estimated General Federal Budget revenue of the fiscal year
2016 is estimated 81,700,803,138 thousand Iraqi dinars (eightyone
trillion, seven hundred billion, eight hundred and three million
and one hundred and thirty eight thousand dinars) as illustrated in
(Table A – revenues according to preparation of the budget) attached
hereto to this law.
B – Revenues from export of crude oil on the basis of the average
price of $45pb (forty-five dollars per barrel) and an export rate of
3,600,000 bpd (three million and six hundred thousand barrels per
day), including 250,000 bpd (two hundred and fifty thousand barrels
per day) accumulated from amounts of crude oil produced in the
Kurdistan region and 300,000 bpd (three hundred thousand barrels
per day) accounting the quantities of crude oil produced by the
Final Iraq Budget 2016
Final Iraq Budget 2016
5
province of Kirkuk. All actual revenues produced shall be calculated
and actualised as final revenues accumulated and entered as final
revenue of the state’s general treasury.
Second:
Ministries and departments not associated with ministries shall
register all amounts of monetary grants they receive as final revenue
for the General Federal Treasury according to MOUs with foreign
governments or institutions, and the Federal Ministry of Finance
shall re-allocate them to the purposes for which they were granted,
in coordination with the Federal Ministry of Planning.
Third:
The amounts of donations given to Ministries and departments
not associated with ministries shall be registered after having been
accepted by the Federal Minister of Finance as final revenue to the
General Federal Treasury, to be allocated by the Federal Minister
of Finance to the Ministry credits, or the department not associated
with a ministry to be spent in accordance with the purposes for
which it was granted.
Fourth:
The amounts of grants or donations given by foreign governments
and institutions to the ministries, the departments non-associated
with a ministry, or the provinces and provincial councils, shall be
registered under the MOUs as final revenue to the Treasury, whether
these grants are donations in the form of technical assistance or
implementation of projects, the speculative values of which shall be
registered in records of the respective ministry, department nonassociated
with a ministry, or the regions, provinces and provincial
councils, accepting cash or in-kind donations and reallocating them
shall be in coordination between beneficiaries and the Federal
ministries of Planning and Finance.
Fifth:
The unused amounts of grants and subsidies of the amounts
allocated to government departments and public sector companies
Final Iraq Budget 2016
6
by the end of the fiscal year 2015, in accordance with accounting
standards used to calculate the final expenditure amounts, excess or
excessively paid amounts will, according to these lines, be considered
as down payments and shall be counted when grants to departments
or units are allocated in fiscal year 2016.
((Chapter II))
Expenditure and deficit
Article 2:
First:
Expenses:
An amount of 105,895,722,619 thousand dinars (one hundred and
five trillion, eight hundred and ninety five billion, seven hundred
and twenty two million and six hundred and nineteen thousand
dinars) shall be allocated for the expenses of fiscal year 2016,
distributed according to (Segment 3: Total Expenditures) of (Table
B: Expenditure by Ministries) attached to this law.
A – An amount of 25,746,311,538 thousand dinars (twenty-five
trillion, seven hundred and forty-six billion, three hundred and
eleven million and five hundred and thirty-eight thousand dinars)
for the expenses of projects shall be allocated according to (Segment
2: Expenses of Investment Projects) of (Table B: Expenditure by
Ministries) attached to this law.
B – An amount of 80,149,411,081 thousand dinars (Eighty trillion,
one hundred and forty-nine billion, four hundred and eleven million
and eighty-one thousand dinars) shall be allocated for on-going
expenses in accordance with (Segment 1: Current Expenditures) of
(Table B: Expenditure by Ministries) attached to this law.
C – An amount of 148,200,000 thousand dinars (one hundred and
forty-eight billion and two hundred billion dinars) shall be allocated
as a contingency reserve within the provisions of other expenses
of the budget of the Federal Ministry of Finance of continued
allocations contained in item (First – B) as referred to above.
Final Iraq Budget 2016
7
D – An amount of 1,244,474,920 dinars (one trillion, two hundred
and forty-four billion, four hundred and seventy-four million, nine
hundred and twenty thousand dinars) shall be allocated for the
(Reconstruction and Development Projects of regions and provinces
including Kurdistan) out of shares referred to in item (First / A) of
Article (2) above, to be distributed according to the population of
each province.*
* Implemented as follows: –
1. The governor shall provide a reconstruction plan for the
province and its districts and counties, which is to be ratified by
the provincial council, depending on the set of plans by the district
and county councils to the Federal Ministry of Planning for the
purpose of examination and approval, the most affected areas within
the province to be taken into consideration. Allocations for the
province and its districts and areas shall be distributed according to
population ratios after excluding strategic projects that benefit more
than one district or suburb. The cost of the new strategic projects
shall not exceed 20% of the provincial allocations.
2- The governor shall exclusively undertake the implementation of
the approved reconstruction plan and the provincial council shall be
responsible for monitoring the implementation.
E – The amount of $5 (five dollars) shall be approved for every
barrel of crude oil produced in the province, and, $5 (five dollars)
for every barrel of crude oil refined in the province refineries $5 (five
dollars) of natural gas produced in the province. Every province is
to choose either revenue producing methods above and allocate an
amount of 1,086,800,000 thousand dinars (one trillion, eighty-six
billion, eight million dinars) for projects to the producing provinces
and territories, out of allocations referred to in item (First; Article
2) above. The governor has the right, after the authentication of
the provincial council, to dispose and use no more than 50% (fifty
per cent) of the allocations mentioned above for the purposes of
importing electrical power, or offering provincial services, for
cleaning, and on-going expenses and in accordance to the province’s
Final Iraq Budget 2016
8
necessities. Priority is given to expenditure to areas most affected
as a result of producing and filtering oil and to preservation of the
environment projects, through conduct transfers as required.
Second:
Deficit:
A – The total deficit of the General Federal Budget of the fiscal year
2016 is 24,194,919,481 thousand dinars (twenty-four billion, one
hundred and ninety-four billion, nine hundred and nineteen million
and four hundred and eighty-one thousand dinars); this covers the
shortfall arising from internal and external borrowing and retained
cash amounts in the account of the Federal Ministry of Finance and
an expected ratio of savings from the increase of the sale price of
exported crude oil or the increase of crude oil exports, according to
the details set forth in the following table: –
Entries
Sum
(Thousand IDs)
1=(a+b)
a
b
Total revenue 81,700,803,138
Oil revenue 69,773,400,000
Non-oil revenue 11,927,403,138
2=(a+b) Total expenses 105,895,722,619
a
b
Ongoing expenses 80,149,411,081
Investment expenses 25,746,311,538
3 Total expected deficit 25401235783
Financing the deficit
Final Iraq Budget 2016
9
A
Balances of accounts of ministries
and departments not associated
with another ministry
with government banks
3,188,518,624
B
Loan from the Islamic
Development Bank
590,000,000
C Issuing foreign bonds 2,360,000,000
D
Loan from the Japanese
International Cooperation
Agency (JICA)
592,000,000
E
Issuance of public debt bonds
addressed to the public
5,000,000,000
F
The issuance of treasury
bonds and remittances to the
government banks deducted
from the Central Bank of Iraq
7,000,000,000
G
Loan for budgetary support
from the JICA
284,000,000
H
The issuance of treasury
remittances and loans from
commercial banks
5,121,400,857
I Loan from the World Bank 59,000,000
Final Iraq Budget 2016
10
B – The Federal Minister of Finance shall be authorised to continue
borrowing cash or issue bonds or money transfers, with Cabinet
approval, for the purpose of bridging the actual deficit in the
General Federal Budget, or for any other purpose as stated in this
law, to: –
1. Borrow from the Islamic Development Bank $500,000,000 (five
hundred million dollars).
2- Borrow from the Japanese International Cooperation Agency
(JICA) $742,373,000 (seven hundred and forty two million, three
hundred and seventy three thousand dollars).
3- Issuing public debt bonds addressed to the public.
4- Issuing foreign bonds.
5- Borrowing from trade banks.
6- Issuing money transfers from the Central Bank.
7- Borrowing $50,000,000 (fifty million dollars) from the World
Bank
C – The Prime Minster and the Minister of Finance are to add
2,300,000,000ID (two trillion and three hundred billion Iraqi Dinars)
allocated to the Interior Ministry and Ministry of Defense and to the
Popular Mobilisation Movement and self-financed employees with
consideration to Article 12/ Section 4 for the purposes of capacity
completion and armament, financed through the issuance of treasury
transfers from state employees’ retirement funds.
D – The government is committed to finding ways to pay farmers
working dues for the years 2014, 2015 and 2016 and in accordance
to the established provinces agricultural plan by the Ministry of
Agriculture.
Final Iraq Budget 2016
11
((Chapter III))
General and Final Provisions
Article 3:
Disbursement from funds of major expense accounts (compensation
of employees, service supplies, commodity supplies, maintenance of
assets, capital expenses, grants, subsidies and debt service, interest
and other expenses, commitments, contributions and foreign aid,
special programs, social care) and expenses of approved projects
within the general Federal Budget of the Republic of Iraq, shall
exclusively be conducted by the Federal Minister of Finance. A
concerned minister, head of a department not associated with a
ministry, governor or president of Provincial Council may have
the power to directly disburse in light of the allocations within the
annual budget and for the purposes assigned hereto according to
the spending plan approved by the Federal Minister of Finance, and
he may not engage in commitment to disbursing more than what is
intended in the Federal Budget.
Article 4:
A – The Federal Minister of Finance may have the power to conduct
transfers between the allocations of the general Federal Budget of
the Republic of Iraq ratified in the annual Federal Budget at levels
of sections, chapters, subjects, types and type sequence for each
individual case.
B – Ministers, heads of departments not associated with ministries,
governors and heads of provincial councils not associated with
territories are authorized with the power to conduct transfers
within the funds allocated of the Federal Budget of the Republic
of Iraq approved in the general annual Federal Budget within a
rate that shall not exceed 5% from one exchange unit to the other,
the allocations of which are reduced except for investment project
funds, taking into account the provisions of Article 8 of section 9 of
Financial Administration Act No. 95 for the year 2004, provided
that transfers are not conducted from allocations of expenditures of
Final Iraq Budget 2016
12
capital projects to current expenditures and notifying the Ministry
of Finance / Budget Department regarding transfers for the purpose
of noting transferals.
C- Ministers, heads of departments not associated with ministries,
governors and heads of provincial councils not associated with
territories are authorised to conduct transfers from funds within
the sections of ‘Current Expenditures’ of (Services, Commodities,
Maintenance, Assets) approved under the expenditure sections
preapproved in the annual Federal Budget, with the exception of
employee compensations and notifying the Ministry of Finance /
Budget Department regarding transfers for the purpose of noting
transferals.
Article 5:
A – The Federal Prime Minister and the Federal Minister of Finance
may jointly use approved amounts contingency reserve (set forth in
item First / D of Article 2 of this law for the payment of necessary
expenses after this law has come into effect, if there is an urgent
need to spend without being restricted to local expenditure and a
lack of allocation to cover this need with up to 3,000,000,0000IQ
(three billion dinars) for each case, and if the amount exceeds
the limit mentioned, an approval from the Federal Cabinet to a
proposal by the Federal Minister of Finance shall be acquired, and
the Federal Minister of Finance shall prepare regulations for the use
of the contingency reserve allocations within the implementation
regulations of annual Federal Budget, given that the Minister of
Finance presents to the Cabinet quarterly reports of contingency
reserve spending.
Article 6:
First:
Allocations validated herein shall be used until December 31 of the
fiscal year 2016.
Final Iraq Budget 2016
13
Second:
Revenue earned during fiscal year 2016 shall be registered as
revenue for the general Federal Budget until 12/31/2016, whereas
revenue received after the end of fiscal year 2016 shall be registered
as revenue for the general Federal Budget of the fiscal year 2017.
Article 7:
Any transfer may not be conducted within the allocations of
reconstruction and development projects of regions and provinces
between provinces.
Article 8:
The Minister of Municipalities and Public Works is authorized to
conduct a transfer between self-generated resources to the budgets
of municipal institutions within the same province and exert greater
efforts for the implementation of the required services.
Article 9:
First:
The Kurdistan Regions share shall be 17% (seventeen per cent) of
the total expenditures shown in Table D: Government Expenditures
attached to this law shall be paid by the Federal Ministry of Finance
with the approval of Cabinet.
Second:
A share of 17% is designated to the Kurdistan Region, out of the
total actual spending:
(Current expenditures and expenses of investment projects)
of the general Federal Budget of the Republic of Iraq ratified
after excluding sovereign expenses, represented by Parliament,
The Presidency, The Cabinet, The Ministry of Foreign Affairs,
The Ministry of Defense, The Federal Court, The Electoral
Commission, The Accountability and Justice, The Commission
of Property Claims, Office of Inspector General of Property
Claims, Integrity Commission, Office of Financial Supervision,
The Higher Commission for Human Rights, wage negotiations and
legal claims of debt, wages of international auditing firm and The
Committee of Financial Experts, the contribution to the cost of
Final Iraq Budget 2016
14
the production of crude oil, the benefits of World Bank loans, the
benefits of IMF loans, interest on other foreign loans including the
Japanese loan, interest on public treasury transfer bonds, bond
interests to extinguish external debts of the private sector, amounts
of Arab and international contributions, Travel and Citizenship
Department, expenses of Border Forces Directorate and projects of
border crossings, The National Security Council, debt settlement
abroad, wages of transporting crude oil exported via Turkey,
premiums of bilateral agreements with the Paris Club countries
and countries outside the Paris Club, the benefits of all premiums
of bilateral agreements with the Paris Club countries and countries
outside the Paris Club, the payment of the value of old treasury
remittances, cash settlement of small private sector debts abroad, cofinancing
port projects, railway projects, dam projects, atmosphere
management projects, premiums of IMF loans, premiums of
World Bank loans and receivables of the Arab Monetary Fund
for restructuring Iraq’s Debts Agreement, interests on treasury
transfers and loans granted by government banks to fund for 2015
deficits, interests on loans and transfers granted by Iraqi trade
banks to fund for 2015 deficits, interests on treasury transfers
granted by government banks to fund for 2015 deficits, interests
on treasury transfers to fund foreign petroleum companies from
government banks, interest on remittances on treasury auctions,
interest on bank loans to fund self-financed companies, dues to the
Iraqi Relief Aid and Displaced Peoples Commission, reimbursement
of spent remittances from the legal reserve, reimbursing released
auction transfers, and interests on national bonds to the public and
on foreign bonds, installments of the JPIC and repaying installments
of foreign loans (Italian/ Islamic Bank and IMF loans), repayment
of the International Bank loans, payments of Arab Monetary Fund
dues for the reconstruction of Iraq’s debt agreement.
Third:
Allocations of provinces, and provinces not organized in a region
Final Iraq Budget 2016
15
taken into account according to the ratio of their population, out of
the total expenditures shown in Table D / Sovereign Expenditures
attached to this law after excluding the share of the Kurdistan
Region, amounting to 17%.
Fourth:
When there is an increase or decrease in the total Federal Budget
expenditures, the share of the Kurdistan Region is added to or
reduced in proportion with the increase or decrease, taking into
account the provisions of items (Second and Third) of this Article,
including modifications that take place on sovereign and presidential
expenditure due to the transfer of their allocations to general
expenditure with the same percentage mentioned above and the
Federal Ministry of Finance shall perform a calculation of the share
of Kurdistan Region in the light of the actual expenses for prior
years shown by the final accounts approved by the Federal Office of
Financial Supervision.
Fifth:
A percentage of the allocations of Federal and forces of the Iraqi
army shall be allocated to the Peshmerga forces according to
population ratios as they comprise a part of the Iraqi security
system.
Article 10:
First:
A – The Federal Office of Financial Supervision shall, in coordination
with the Office of Financial Supervision of the Kurdistan Region,
calculate and determine the Federal revenues withdrawn in the
Region this year and the Ministry of Finance in the Region shall
transfer them to the Federal Ministry of Finance on a monthly basis.
B – Claims between the Region and the Federal Government shall
be calculated for the years from 2004 to 2015 and the subsequent
years after having been audited by the Federal Office of Financial
Supervision in agreement with the Office of Financial Supervision
in the Region (and adopting the Federal Office of Financial
Final Iraq Budget 2016
16
Supervision’s Report No. 5445 on 26/03/2014).
Second:
If the Region fails to pay earned Federal revenues to the general
treasury, the Federal Ministry of Finance shall, under item (First) of
this Article, deduct an equivalent share of the planned revenue in the
Federal Budget and shall conduct calculations later.
Third:
If any party (the Federal Government, the Kurdistan Regional
Government) fail to fulfill their oil or financial obligations agreed to
in this budget, the other party shall not be bound to fulfilling their
oil or financial obligations.
Article 11:
The share of the Kurdistan Region and the provinces not organized
in a region will be reassessed in the general Federal Budget for the
year 2016 and beyond in light of the results of the census for the
year 2016, in the light of which the actual amount of the share of
the region, or provinces not part of a region shall be determined
in the Federal Budget for the year 2017 and the difference shall be
presented to the Federal Cabinet for calculation.
Article 12:
First:
The federal ministries, and departments not associated with
ministries number shall be committed to (Table C) number of labour
force in ministries and centrally funded departments for the year
2016 attached to this law, and the Federal Minister of Finance may,
at the request of the ministry, or department not associated with a
ministry, have the power of introducing new grades and modifying
cadre resulting from the following: –
A – Updating employment positions for those covered by political
dismissal according to the Re-employment of Dismissed Politicians
Act No. 24 of 2005 as amended.
B – Federal ministries, and departments not associated with
ministries shall be committed (self or centrally financed) to
Final Iraq Budget 2016
17
undertake the task of re-employing members of local, municipal,
provincial councils and MPs who left their positions to be reelected,
and employment of available positions as a result of staffing
motion during 2016. The periods of members of the councils above
shall be accounted for the purposes of the bonuses, promotion and
retirement.
Second:
A – Federal ministries are to suspend employments within their selffinanced
formations of public companies, agencies and directorates
which receives a grant from the States Federal Public Treasury or
loans from governmental banks; to cancel employment positions
within the cadre slots conferred when they became vacant due to
transference or referral to retirement, resignation or death, except
for water and sewage municipal departments and institutions under
the Ministry of Housing and Construction and Municipalities and
the Municipality of Baghdad.
B – Ministries covered in compression (the collaborated and
cancelled) to abort employments when positions become available
due to relocation, referral to retirement, resignations or death, and
positions shall obliterate the positions within the ministries included.
Third:
The Minister of Finance is to update employment positions
of employees of self-financed public companies, agencies and
directorates and which receives a grant from the States Federal
Public Treasury due to transference of their services to centrally
funded departments to cover its needs of staff.
Forth:
Ministries, and departments not associated with ministries shall be
committed to announcing the grades introduced within the cadre of
the year 2016 in the local newspapers, abiding to the proportions of
the population in each province, taking into account to dedicating
10% of the grades developed for the year 2016 for the purpose of
appointing the family members of martyrs, prisoners and those
Final Iraq Budget 2016
18
covered by the amended Political Prisoners and Their Families
Institution Act No. 35 for the year 2013 and the families of the
victims of terrorism, and not less than 5% of the grades developed
for the purpose of appointing university graduates with doctoral
and master degrees, and priority shall be designation for retirees
in employment and according to precedence and their contractual
periods shall be considered periods of service for purposes of
retirement.
Fifth:
A – There shall be no new appointment of employees in government
departments on contractual terms where there lies the possibility
of renewal of previous contracts and in the event of an utmost need
to renew these contracts, only after it is audited by the Office of the
Inspector General of the ministries and departments not associated
with the ministry.
B – Exceptions from regulations of subsection (A) above includes
contracting with new investment project workers, the High Court
Council, water plants, sewage and electricity, and in accordance to
the implementation of the Federal Budget regulations for 2016.
Article 13:
First:
The ministries, and departments not associated with ministries shall
conduct a prior coordination with the provinces when selecting
projects and each ministry, or department not associated with
a ministry shall issue a project distribution plan and inform the
provinces of it, and the prescribed proportions of population for
each province shall be taken into account to ensure an equitable
distribution except for strategic projects that benefit more than one
province. Overlap between the projects included in the regional
development plan shall not be allowed and the powers of the
minister shall be authorized to the concerned governor on the
announcement, assignment and execution of ministerial projects
(Health, Municipalities and Public Works, Trade, Construction
Final Iraq Budget 2016
19
and Housing, Agriculture, Labor and Social Affairs, Culture,
Youth and Sports) below an amount of 10 billion dinars after
transferring funds from the ministry account to the provinces
account with the exception of the projects proposed for the year
2016 for the modernization of basic and essential designs of city
centers, the structural studies of provinces, the development of
affected areas, the preservation of historic areas, areas of historical
nature and natural reserves, provided that the federal ministries
of Planning and Finance issue a schedule of projects concerned
with each province, and the ministers of Finance and Planning
shall be authorized to issue necessary instructions to facilitate
implementation.
Second:
A province may mandate any of the federal ministries, according
to specialization to carry out projects in the province funded by the
allocations of the (reconstruction and development of regions and
provinces) allocated to it.
Article 14:
The Federal Minister of Finance shall be authorized to add
allocations for the purpose of eliminating the previous loans from
1/1/2008 till 31/12/2015 which were spent as a result of the laws of
the valid laws and after having been audited by the Federal Office of
Financial Supervision and endorsed by the Federal Cabinet.
Article 15:
Private investment and participation with the private sector by
ministries, departments not associated with ministries and provinces
shall be expanded within the limits of competence and a higher
committee shall be formed for this purpose, provided that the
Cabinet issues its own instruction thereto as well as exceptions to
relevant laws.
Article 16:
The Federal Minister of Finance may increase certified allocations
necessary to cover the works of the National Center for Construction
Final Iraq Budget 2016
20
Laboratories and the National Center for Engineering Consultancy
of the Ministry of Construction and Housing up to 50% of the
revenue derived from the implementation of those works as an
exception of section 1 of The Financial Administration Act No. 95
of 2004, the amounts shall be spent for the development of the two
centers and the support of their technical and administrative cadres
within the classification of grants, subsidies, debt service expenses
and other expenditures.
Article 17:
The Ministry of Finance shall abide to the amount of interest rate
amounting to 4% of the total loans granted to the residential project
Basmaya.
Article 18:
Debts owed to the government by taxpayers shall be paid due to
the continuation of the official authorities to apply Article 20 of
the Budget Law for the year 2008 for the period from 1/1/2009 to
31/12/2011 based on the provisions of item 11 of section 4 of the
amended Financial Administration Act No. 95 of 2004.
Article 19:
First:
A – Appointments in leadership positions (director general and
above) are not permitted unless it has a grade for it in the law of the
ministry or the organizational structure of the ministry made on the
basis of the ministry law or the law of the department not associated
with a ministry.
B – Employees of director general and above positions, and who
does not manage on a general directorial administrative level or
above, shall be referred to retirement according to the Retirement
Law promptly after this law comes into force, or is transferred to a
different department as soon as a position is made available which
commensurate with his title and with the approval of the transferee
to it.
Final Iraq Budget 2016
21
Second:
Senior employment positions are to be omitted according to Table C:
The Labour Force as demonstrated in the Federal General Budget
2016 as attached and follows:-
Ministry or Body
Senior
Positions (A)
Senior
Positions (B)
1 Presidency 32 9
Cabinet 2 12
2 Prime Minister’s Office 1 1
3
Other bodies affiliated to
PM’s Office
5 8
4 Foreign Ministry 67
5 Interior Ministry 9
6 Defense Ministry 31
Third:
Heads of offices of (Parliament, Presidency and the Ministers) shall
take an employee rank of Undersecretary of a Ministry.
Article 20:
Dues are calculated of foreign companies operating in the Kurdistan
region for the purpose of extracting oil from within the region’s
share amounting to 17% and shall continue on this basis.
First:
All revenues from the Communications and Media Commission for
2015, as well as funds not used in previous years, shall be turned
in to the public treasury of the Federal State, after deducting the
amount of the expense of its own budget and approved by the
trustees of the Federal Council and the Ministry of Finance.
Second:
Final Iraq Budget 2016
22
The Communications and Media Commission shall oblige mobile
phone companies to pay what is due in amounts, fines and financial
obligations during the first half of 2016, recorded as state revenues.
Article 22:
The federal ministries of Electricity, Communication, municipalities
and public works, in addition to Municipality of Baghdad,
shall commit to collect electricity, water supply, phone calls and
sewage and other fees stipulated within their own laws regarding
services provided to citizens, businesses and factory owners, state
departments, public sector and others, for the purpose of increasing
their self-generated resources in order to reduce dependence on the
general Federal Budget and in the case of failure by these authorities
to react accordingly, the Ministry of Finance shall deduct its
amounts from the current budget of the points above
Article 23:
When an official is transferred from a centrally or self-funded state
department to the private sector, the ministry, or department not
associated with a ministry from which the official was transferred
shall bear half of the officials salary received from the department of
which he/she was transferred, for two years from the date of his/her
transfer, provided that any relationship with the department shall
finally end.
Article 24:
A – Imposed sales tax shall continue on mobile phone cards and
internet networks by 20% of the cards value, and the imposition
a lump sum Airport Tax of 25,000IQ for each ticket in all Iraqi
airports (External Travel) and collected taxation shall be returned to
the Public Treasury to be implemented in light of the regulations in
force.
B – A Sales tax shall be levied on imported goods in accordance
with the following table, (and shall accordingly work until Law of
Customs Tariff comes into force):
Final Iraq Budget 2016
23
Article
Tax
rate
Notes
1 All kinds of cars 5%
Levied at registration
in transportation departments
2 Tobacco and Cigars 100%
Collected from the
General Commission
for Taxes
3 Alcoholic beverages 100%
Collected from the
General Commission
for Taxes
C – The amended Customs Tariff Law No. 22 for 2010 shall be
activated, in addition to Consumer Protection Act No.1 for 2010 and
Iraqi Products Protection Act No.11 for 2010 to be implemented on
all Iraqi border points to accomplish justice.
Article 25:
Ministers, heads of departments not associated with ministries,
governors and heads of provincial councils not associated with
territories are authorized with the power to impose fees or new
service charges and amendment rights to current fees and service
charges excluding sovereign fees according to regulations outlined by
the concerned minister or head of a department not associated with
a ministry or the province for the purpose of covering the dues of
previous years in expenditures for the same ministry or organization
not related to a ministry, according to the allocations within the
Federal General Budget 2016, given that the Ministry of Finance is
notified at once thus accordingly exclusion of the provisions of Act
No. 95 of the Financial Administration for the year 2004,
Final Iraq Budget 2016
24
Article 26:
The Ministry of Water Resources shall sell and trade river dredging
output and register its revenue to the public treasury of the State,
given that a proportion of 50% (fifty per cent) of revenues to the
pre-mentioned Ministry to cover expenses in accordance with
regulations set out in Article 25 above.
Article 27:
Federal Ministries of Finance and Planning shall both reassess funds
collected and received from Agricultural Initiative Projects from
farmers for the previous years toward the budget of 2016, on the
basis that funds are exclusively devoted to the Agricultural Bank for
agricultural projects, with the exception of Paragraph 1 of Section 4
of The Financial Administration Act No. 95 of 2004.
Article 28:
The Oil Minister may request the Prime Minister and the Finance
Minister to issue treasury remittances or treasury bonds when
needed to cover benefits of oil companies operating in the country,
the aggregate of which shall not exceed 12 billion dollars by issuing
one or multiple versions during the year 2016 with the approval of
Parliament.
Article 29:
federal ministries, governorates and departments not part of a
ministry shall be committed to purchase their needs from the
products of the federal ministries, provided that the added value
of these products (assembled and manufactured) is not less than 25
% of the import price of the added value, and provided that local
products are not more expensive than the imported products with
more than 10 % of the quality standards being considered.
Article 30:
The Cabinet may not issue any decision in which loans can be
granted to any ministry or non-ministerial department without
actual allocations in the general budget approved during the fiscal
year, provided that they are calculated in next years’ budget.
Final Iraq Budget 2016
25
Article 31:
The Federal Minister of Finance is authorised with the approval
of the Federal Prime Minister to issue guarantees to GE (General
Electric) and Boeing to finance contracts with the Iraqi government,
and the issuance of counter-guarantees to the Export-Import Bank
of the United States for guarantees it issues.
Article 32:
The Federal Government and the Kurdistan Regional Government
is committed to hand over actual revenue to the public treasury of
the state account in a case when an increase in exported quantities
mentioned in Article 1: First B of the Federal Budget Law.
Article 33:
The Federal Minister of Finance will have the authority to transfer
financial portions for the departments that will disengage from
ministries, and transfer them to the province concerned during the
fiscal year.
Article 34:
First:
Exemption from all duties of goods imported by government
departments shall be applied which are bought in its name and used
exclusively by it.
Second:
Above includes the exemption of imported goods and commodities to
government departments and the public sector from governments or
donor institutions.
Article 35:
An increase to the amount of tax payments (by the taxpayer) under
subsection (1) of Article (12) of the amended Income Tax Law No.
113 of 1982 by section (a) of the ordered Coalition Provisional
Authority (now dissolved) No. (49) 2004 by 25% (twenty-five per
cent).
Article 36:
Final Iraq Budget 2016
26
All configurations centrally funded and linked to the ministry or
institution must transfer its revenues obtained under the laws or the
regulations of final revenues to the public treasury of the state for
the purpose of enabling the Department of Accounting of financing
the Federal Budget estimates.
Article 37:
First:
The Ministry of Finance shall minimize allocated expenses; reduce
fuel allowances and maintenance costs of vehicles used, and
according to the following:
A – Five cars to each of the three governing authorities, and four cars
to the Vice Presidents of the Council.
B – Three vehicles are to be assigned for each minister or those
occupying an equivalent position, excluding Members of Parliament.
C – Two cars to be assigned to every Undersecretary of a ministry
or those occupying an equivalent position (civilian and military),
and General Managers or those occupying an equivalent position
(civilian and military).
Second:
Employee who uses one of the state cars shall bear full expenses of
fuel and maintenance, with the exception of operational, production
and field cars, and ambulances and staff transportation cars and
security service vehicles.
Third:
No pension application will be processed for all state employees,
including senior officials, except after full discharge is recorded
of movable and immovable state property, and the Federal Audit
Court’s shall submit a backdated report to Parliament no later than
the end of the first quarter of 2016.
Forth:
Reduction of the overseas deployment expenses except for very
necessary purposes, reducing the number of delegates by 50% (fifty
per cent) with specifying the most minimal period of delegation
Final Iraq Budget 2016
27
possible, and not organizing any conference outside Iraq.
Fifth:
The Ministry of Foreign Affairs shall reduce its staff working in its
missions by at least 25% of the current workers and the ministries of
culture, trade, defense, health and higher education are to close their
Attaches or transfer them to the embassies.
Sixth:
Private aircraft rentals are denied in all cases at the expense of the
state treasury, and that the presidential plane in the Cabinet shall
instead be used by the three presidencies.
Article 38:
The Federal Government and the Ministry of Oil are committed to
reviewing oil licensing rounds to amend the contract terms in order
to preserve Iraq’s economic interest and encourage increased oil
production and reduce costs and find a recovery mechanism be in
line with oil prices.
Article 39:
The government shall be committed to support the Popular
Mobilisation Movement and the displaced as follows:
First:
A total of 3% shall be deducted from salaries and allowances for all
state employees and retirees and reallocated as follows:
A: 60% of it to the Popular Mobilisation Movement;
B: 40% of it to the Ministry of Displacement and Migration (in
relief to the displaced)
Second:
The Kurdistan Regional Government is committed to deduct 3% of
the total salaries and allowances of all employees and retirees in the
Kurdistan region and reallocate funds to the forces of the Kurdish
Peshmerga.
Third:
Funds of 100 billion of the disarmament department and integration
of the militias shall be transferred to the Popular Mobilisation
Final Iraq Budget 2016
28
Movement organization, and the disarmament department is to
complete all procedures to dissolve itself during 2016.
Forth:
Transfer 3% of the total (service supplies, commodities and
maintenance of assets costs and capital expenditures) to the
organization of the Popular Mobilisation Movement, Ministry of
Displacement and Migration (to the relief of the displaced) equally.
Article 40:
The Popular Mobilisation Movement is committed to accept the
volunteering the sons of areas where military operations occur to
reach 30% of the total number of the movement.
Article 41:
The Ministry of Finance is to open a current account in the name
of the Popular Mobilisation Movement and deposit cash donations
provided to the organisation, and the commander of the armed
forces is to deal with the account in order to purchase the necessary
supplies.
Article 42:
Distribution of financial aids to the displaced shall be considered as
grants to each displaced family displaced by the SmartCard through
the Ministry of Displacement and Migration.
Article 43:
Ration Card allocations shall be transferred to the provinces (Anbar
and Nineveh) from the Ministry of Trade’s financial allocations
for the purpose of distribution in the form of coupons (food) to the
population of those provinces (whether inside or outside the cities).
Article 44:
Local governments of the provinces usurped by ISIS shall disburse
sums for the development of regions, provinces and the petro-dollars
for the relief and resettlement of displaced persons in the liberated
areas, excluding districts and areas under the control of government
funds.
Article 45:
Final Iraq Budget 2016
29
The allocation of half of border crossings revenues to the provinces,
including the provinces of the region that has official outlets on the
condition that it shuts down unofficial passages.
Article 46:
The Federal Office of Financial Supervision and Independent
Electoral Commission shall submit their annual budgets to the
Parliament for approval.
Article 47:
The Ministry of Housing and Construction and the municipality of
Baghdad shall allocating plots of land to the families of the martyrs
and political prisoners in good areas rather than the mandatory
amounts payable for the plot, instead of the plots referred to in the
laws in force.
Article 48:
Federal Minister of Finance shall pay the dues to families of martyrs
and prisoners, and compensate properties of those affected by the
former regime under property Act No. 16 of 2010 and in case of
insufficient amounts the Minister of Finance is to issue bonds or
money orders to pay those dues.
Article 49:
Public and private sector companies shall be exempt of delay
penalties except those of the Implementing Regulations contracts
No. 02 for the year 2014 resulting from lack of dues paid for the year
2015.
Article 50:
The Ministry of Finance shall transfer the amounts shown in the
table as follows:
Final Iraq Budget 2016
30
Sequence
Amount
in figures
(million)
Transferee body
1 4,000
Iraqi General Authority
for broadcasting and
transmitting services
(operating)
2 400 House of Wisdom
(operational)
3 2,000 Olympic Committee
(operational)
4 10,000
Hajj and Umra
organization grants
transferred to the PMM
and the displaced relief
fund
5 2,000 Journalist Association
(operational)
6 4,841 Other grants / Public
Activities
7 2,000
Compensation for
plots distributed before
09/04/2003
8 104,607
Ministry of Foreign
Affairs / Arab
contributions
Final Iraq Budget 2016
31
9 7,419
Sum of total expenditures
of the Presidency of the
Republic
10 100,000
Ministry of Labour and
Social Affairs / Social
Welfare
11 50,000 Ministry of Agriculture /
grants
12 85,000 Ministry of Defense /
investments
13 74,100 The debt of the private
sector abroad
14 1,000 Other club grants
15 8,000 Ministry of Interior /
Capital expenditures
To be transferred as follows:
Sequence Amount in
million dinars Body transferred to
1 125,000
Ministry of
Displaced and
Migration
2 80,000 Parliament /
operational
Final Iraq Budget 2016
32
3 25,000
Independent
Electoral
Commission /
salaries
4 40,000
Ministry of
Education /
investments
5 30,000 Ministry of Industry
/ investments
6 10,000 Baghdad Province /
investments
7 2,000
Sunni Affairs / Iraqi
Fiqh Council in
Imam Abi Hanifa
al-Numan’s mosque
/ operational
8 2,000 Ministry of Health /
Al-Muthana health
9 125,000 Basra Province
10 4,500 Karbala Province
11 4,500 Najaf Province
12 750 Halabja Province
13 3,367
Ministry of Health
/ treatment of
patients abroad
Final Iraq Budget 2016
33
14 2,000 Shia Affairs / Al
Askari Imams
15 1,250
Salah Al Dinne
Province / Tuz
Khurmatu
Article 51:
Any decision contrary to this law does shall not be exercise and the
Federal Public Treasury shall not bear any extra financial burdens
outside of this law.
Article 52:
The Federal Minister of Finance, in coordination with the Federal
Minister of Planning, shall make all the required instructions ready
to facilitate enforcing the provisions of the law herein once it is
approved.
Article 53:
This Code shall be published in the Official Gazette and put into
effect as of January 1st 2016.
Reasons: This Code has been legislated to approve The Federal
Budget of the Republic of Iraq for the Fiscal Year 2016.
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