Law and imports municipalities No. (130) of 1963 amended - Jan 4 2014
Law and imports municipalities No. (130) of 1963 amended
in Federal Local Powers
Law / Document Number (ID):130
(**In the gazette, amendments are in green text - please click on link below to see amendments) - amended version uploaded to gazette January 4 2013
Type of Law:
15 Sep 1963
12 Oct 1963
Based on the book The National Council of the Revolutionary Command No. 1/2/377 on 08.05.1963 and in line with what the government charted revolution in the curriculum in order to progress and alleviate the burden on citizens of professions and trades Statistics from municipal taxes and fees have been prepared for the law and the list of imports This new municipalities, including exempting them from drawing the profession, advertising and many of wages and other fees also secured the list of municipalities have the resources necessary compensation for lost revenue from the outcome of the current exemptions
On behalf of the people of
based on the constitutional law of the National Council of the Revolutionary Command, and build on what has been presented and approved by the Minister of Municipalities and the Council of Ministers and endorsed by the National Council of the Revolutionary Command.
ratified the following law: -
consists imports municipalities of the following: -
1 - the fees set forth in the table attached to this law.
2 - allocations and subsidies granted by the government or the Council of Major General.
3 - revenues received by municipalities in accordance with the applicable laws.
4 - fines imposed by the courts of the penalty in the municipality in criminal cases and fines imposed by the municipal councils according to this law, and the laws in force.
5 - revenue that you get from the allowances sale of municipal finances and exploitation and its services and projects.
6 - borrowing and interest on loans and fixed allocations.
7 - donations under Article IV of the Act.
Modofied paragraph (1) of this article so that the words (or commitment) after the word (directly) under Article (1) of the Law Second Amendment Act imports municipalities No. 130 of 1963, his number 73 issued on 31.05.1964.
1 - impose fees set forth in the table attached to this law allocates to municipalities all within the region and collected by municipal employees directly except fees lottery and betting and Alskaar, tobacco and sulfur (Alchkat) and alcoholic beverages and soft drinks, they are met by the departments responsible for it and pay proceeds to the Ministry of Municipalities for distribution all municipalities by the number of the souls of all of them.
2 - to companies and factories producing Wet and which are made of sulfur (Alchkat) in Iraq to pay fees incurred by the end of each month to the Ministry of Municipalities directly.
3 - should be observed exempted from duties and relieved them in table attached to this law.
Modofied paragraph (2) of this article so that befell words (to the Minister of Municipal and Rural Affairs) replaces the phrase (of the Council of Ministers upon the proposal of the Minister of Municipalities) under Article (1) of the Act to amend the law and imports municipalities No. 130 of 1963, numbered 186 issued on 11/12/1969.
1 - Lamine capital in the capital and the Council of Major General in the district may decide to write off or download the amounts realized from revenue set out in the first article of the law, not to exceed three hundred dinars, in each case, if recommended by the Council Secretariat or the municipal council concerned after inspecting the can not be met for the inability of the debtor or designate or Tdhararhama accident no income for them in it, that decision shall be subordinate to authenticate the Minister of Municipalities and tracking what more than that applicable laws.
2 - Minister of Municipal and Rural Affairs to exempt the following institutions from all fees, or some of them achieved as per the table attached to this law.
A - institutions and national religious associations or national charity.
b - institutions, associations, foreign religious or charitable bodies and foreign diplomatic and consular missions accredited to the Iraqi government and its officials and employees who are subject to the nationality of reciprocity.
of the municipalities that accept donations to be spent for the purpose designated by the donor within the services undertaken by otherwise shall appoint the municipal council.
if the municipality any service she can decide what should be met with the approval of the wage and Minister of Municipalities.
specifies how the collection of imports municipalities instructions issued by the Minister of Municipalities.
canceled Paragraph (2) of this Article, under Article (1) of the Law of the Eighth Amendment to the Law of imports municipalities No. 130/1963, his number 44 issued on 01/01/1988, and became as follows:
1 - on the taxpayer to tell municipal day work intimacy with him subject to a fee.
2 - Cancelled.
3 - If the premium earned the drawing and did not pay a single premium charge during the month of the due date becomes all the premiums payable without warning.
of this article was canceled under Article (2) of the Eighth Amendment to the law and the law of imports municipalities No. 130/1963, his number 44 issued on 01/01/1988, and replaced by the following text:
1 If you check the municipal institutions under the laws in force religion on the taxpayer did not payable as scheduled, notify Balzom payment within a period of sixty days from the date of notification notification and otherwise impose on religion achieved an annual interest of 7% met with the principal and in accordance with the provisions of the law of the collection of government debt.
2 Municipalities are considered debt and additional amounts earned from outstanding debts and applies the law of the right to collect government debt.
circles taboo that does not make any exhaust treatment on the property unless it has ascertained that the outstanding debt owed by the municipality in charge of this property have been paid in full.
means the year in the table attached to this law the financial year.
on the property tax department to provide lists of municipalities in the annual estimates of the final properties.
is punishable in charge of the offending provisions of the first paragraph of Article VII of this law, and the third paragraph of section VII of Appendix Table by a fine not exceeding one hundred dinars.
The Law of imports municipalities No. 84 of 1956, as amended.
of this law is implemented from the date of its publication in the Official Gazette.
on the implementation of this law minister.
Baghdad wrote in twenty-seventh day of the month of April 1383 for a brief summary of the fifteenth day of the month of September of the year 1963.
Abdul Salam Mohammed Arif
Ali Saleh Saadi Ahmed Hassan al-Bakr
, Deputy Prime Minister Prime Minister
and Minister of counseling
student Hussein Shibib Salih Mahdi Ammash
Foreign Minister and Defense Minister
Izzat Mustafa Abdel-Sattar Abdel-Latif
, Minister of Health and Minister of Transport
Mahmoud chit speech Mahdi Ataa
Minister of Municipalities and Justice Minister
Mohammed Jawad Alabbosi Ahmed Abdel Sattar slain
Minister of Finance and Minister of Education
Humaid anklet Rajab Abdul Majeed
, Minister of Labour and Minister of Works and Housing
Abdul Karim Ali accelerator narrator
and Minister of Planning and Minister of State for the
unity of the Federal
Mahmoud Mohammed al-Homsi Hazem Jawad
, Minister of Trade and Minister of Presidential Affairs
and Deputy Minister of the Interior
published in the Iraqi Gazette number 870 of 12/10/1963
Based on the book The National Council of the Revolutionary Command No. 1/2/377 on 08.05.1963 and in line with what the government charted revolution in the curriculum in order to progress and alleviate the burden on citizens of professions and trades Statistics from municipal taxes and fees have been prepared for the law and the list of imports This new municipalities exempt from the fee, including the profession, advertising and many of wages and other fees also secured a list of municipalities have the resources necessary compensation for lost revenue from the outcome of the current and the previous exemptions that have been after the revolution of July 14 and before deviation Qasimi black.
Fee Schedule Supplement Law imports municipalities
Modofied amounts of fees in the first section, the second, third, fifth of the fee schedule supplement law imports municipalities under the Revolutionary Command Council Resolution No. (13) for the year 1996.
drawing of construction: -
1 - all m ² of floor plan of the building to house one 10 and Each m ² of projected horizontal anyone who owns more than one house and 50 dinars.
2 - all m ² of floor plan of the building for the purposes of investment, commercial and industrial 20 dinars.
3 - all m ² of floor plan of the construction of apartment buildings 20 dinars.
4 - all m ² of floor plan of the building within a heritage areas 20 dinars.
Fee grant construction permits for residential buildings and non-residential
1 fees are imposed to grant construction permits for residential buildings as follows:
(200,000) two hundred thousand dinars in Baghdad, (100,000) a hundred thousand dinars in provincial centers, and (50000) fifty thousand dinars in the districts and areas.
2 - impose fees granting licenses for the construction of non-residential buildings
The second section
drawing massacres : -
met massacres draw all the animals that are slaughtered in massacres prepared by the municipality in the following proportions: -
camels, buffaloes thousand dinars for the head
of bulls and cows from the head 750 dinars,
sheep, goats and calves from the head 250 dinars.
draw Advertising: -
intended to announce draw attention to the person or company practicing a craft or industry or to the goods offered for sale or for rent or shops amusements such a way as writing or drawings or engravings and met with him drawing as follows: -
1 ads outside stores per m ² or part it monthly 150 dinars.
2-500 fils for advertising that displays on the screen in cinemas per week or less.
3-500 fils for advertising broadcast by radio radio or TV for each one radio or one offer.
exempt from the fee Declaration mentioned in the preceding paragraphs shops that rent instead of at least a hundred dinars annually if the ad does not belong to certain goods and every announcement is made of neon or fluorescent.
draw lottery and betting: -
met fee of 10% of the price of the cards sold by lottery or gambling
* Canceled Paragraphs (3.6) of section V under Article 2 of the Revolutionary Command Council Resolution No. (653) for the year 1982
draw Alsicaer, tobacco, spirits and soft drinks.
1 - met a fee of half Max imposed on Alsicaer under Law No. 8 for the year 1939 rate is not included in the calculations of the increase stipulated by Law No. 18 of 1961.
2 - met to draw up a half Max imposed on Altaatn and tobacco in Iraq.
3 - Canceled.
4 - met a fee of thirty fils per liter of imported beer.
5 fee for each packet of matchboxes 250 fils
6 - Cancelled.
7 - excluded Iraqi products exported to the outside of the prescribed fees under the above paragraphs of this section shall be returned to these charges in the case met in accordance with instructions issued by the Minister in this Alachua Section VI draw of doing business and the professions: - First - imposes an annual fee on all businesses and professions mentioned as follows according to the rates of the following: - a - ten percent of the allowance annual rent for the workplace or profession set out in the following banks - insurance companies - construction companies registered - companies tiling registered - factories that produce drinks Spiritual - stripes - stores that sell alcoholic beverages or alcoholic or beer or Brewers other - soft drinks - hotels - clubs - importers of vehicles that run engines buttocks - gold sellers - Silver - gems - clocks - precious materials - Tunavs - aromatherapy - pet supplies - Retailers fur Assanauh - materials coated port or made from Chinese or glass - EMPLOYEES precious metals Ksagh gold or silver - Architects - contractors - travel agents - Sravo money - Aldalalon - laboratories and factories where it is used more than six people or managed electricity or motor buttocks or machinery, steam - vendors and transport mechanical or spare parts - all types of machinery or spare parts - radio Lewat, televisions and Alhakiat - Music Instrument - Sewing Machines - imaging devices - glasses telescopes - optical equipment - surgical instruments - electrical equipment - oil equipment - building materials - Sport equipment or travel - weapons - play - metal furniture - dyes - clothing - textiles - Footwear - fabrics - hats - restaurants - coffee shops - shops selling refreshments - Mmakhr pharmacies and drugs - Goods transport and garages
Add the following businesses and professions under Article 1 of the Revolutionary Command Council Resolution No. 107 for the year 1997 and met for the annual fee by the same set forth in Section VI (I) (a):
Shops and offices mediation of various kinds - stores that sell carpets - stores that sell hardware and tool supplies - stores that sell agricultural equipment and veterinary
- Stores that sell fishing nets, ropes and strings - and the speculator and tents - stores that sell vegetables, fruits and slapping and milk, - grocery stores - stores tailors - electric ovens and stone - bakeries - stores that sell natural flowers, industrial and ornamental fish - stores that sell sweets and pastries - shops transport services, tourism, shipping and leasing cars - shops equipped concerts - Halls concerts - shops entertaining games - bathrooms - parking garage - Offices dig artesian wells - Offices teach driving - nurseries - Offices and shops work ceilings and decoration - doctors - opticians and Mrkpo teeth - medical professionals to help - laboratories all types - hospitals - shops and offices of the engineering professions and the legal, financial, audit and artwork - Offices create buildings and restored - shops teach the art of cutting and sewing and embroidery - shops translation, printing and reproduction and calligraphers and painters - presses - shops, offices and advertising companies, publishing and advertising - stores Binding books and magazines - stores that sell furniture - the sale of gas arenas - coefficient of gas filling - filling stations
Shops Repair electrical appliances and oil and gas, electronic, mechanical and medical and precision instruments - shops recordings of visual and auditory - barbers shops and beauty shops fitness and agility - leisure clubs and social - shops blacksmithing, carpentry and welding - shops, washing and lubricating compounds stores that sell tires and batteries shops washing and ironing and dyeing clothes - repair shops shoes and bags - stores that sell live poultry - stores that sell feed
Alkrzac shops and pickles - shops roasting and selling coffee - and the stores that sell the work of picture frames and mirrors - Jawader sewing shops, tents, upholstery
Stores that sell and install glass doors and windows - cutting shops and manufacturing aluminum - INSTALLATION health shops and electrical - stores that sell scrap and scrap
Stores that sell prepared foods - rental shops machinery, plant and equipment - livestock sale yards - Alawi offices of various kinds - direct sales arenas for cars - shops photographers.
b - five percent of the rent annual plants or factories that produce the following: - butter - butter - cheese - milk - Elmar Greene - canned foods - cured meats - sugar - sweets - juice - refreshments alcohol-free - ice - ice cream - Albiskt - Almekrona - Alsicaer - tobacco - flour crunches - textiles - fabrics - cotton - wool - rating innards - spinning - chords - Jute - floor mats - papyrus - cement - cement pipes - asbestos - Kashi - bricks - plaster - lime - Ceramic - Glass - mirrors - polished marble - the machines - power tools - vehicles and spare parts - industrial products, chemical - Paper - cartoons - iron - steel - aluminum - Rubber - fat - vegetable oil - soap - perfume - candles - glue - Alchkat sulfur - fertilizer industry - shoes - leather - tanning - Furniture - as well as the coefficient Solder - or coefficient of repairs or dyeing of fabrics - or washing or ironing - or cold stores.
Secondly - levied drawing four equal installments and is considered part of the premium full measure.
Thirdly - are exempt from the fee mentioned in paragraphs Previous stores that do not exceed the allowance rent annual sixty dinars.
Fourth - a - not applicable percentages mentioned in the first paragraph with respect to the business and professions following even applicable to them percentages listed below against each of them.
1 - Goods horse race 200 dinars per month.
2 - cities amusements (Luna Park) and games Alsarkisah or similar 20% of the total contained. Except for the cities of games and Alsarkisah fixed if the institution with a capital of national exempted from the fee imposed on the games without fare entry to be determined by the secretariat of the capital or municipal wages Games paid by the public and does not include this exemption contained derived from cinemas and nightclubs built inside it.
B - imposes the following graph to record businesses and professions listed below when the foundation for a one-time for the following stores: -
production of films 500 dinars
games Alsarkisah and similar 500 dinars.
horseracing 500 dinars.
role of dance west or east or cinema winter or summer of first grade 500 dinars.
second-degree KD 300
third degree KD 150
degrees fourth 50 dinars
amusement park Luna Park
first grade 500 dinars
second-degree 250 dinars
hotels with restaurants
first class of 200 dinars
second-degree JD 100
degrees third KD 50
degrees fourth 20 dinars
hotels without restaurants
first class 40 dinars
second-degree 30 dinars
third grade 20 dinars
a fourth degree BD10
Casinos cafes or
first grade JD 20
degrees 15 seconds Dinara
third degree BD10
fourth degree JD 5
c - the municipal councils classifies businesses and professions mentioned in paragraph b.
Fifthly - are excluded from the drawing as follows: -
1 - Business and interests which are managed directly by the institutions, official and semi-official and municipalities.
2 - laboratories mentioned in the first paragraph of Section VI during the period of exemption from income tax.
3 - People who work at home sewing and knitting and twirl ropes and strings and who Ihokon floor mats with the help of family members who live with them in the house of one condition that is not used in such acts workers from outside the family, and do not use the driving force at work.
4 - exhibitions that has the makings of a national or international, which will open under the auspices of an official for the duration supply and the festival, provided reciprocity.
5 - kitchens and newspapers, public baths and plants producing medicines.
VI - The municipal councils set the percentage of the fee paid to engage in business in one block, and if the business and sales in one shop or in the shops connected to these shall be subject upper limit on any of those Business competent.
Seventh - intended allowance lease contained for the purpose of applying the provisions of this law, the annual rent estimated in accordance with the tax law of the property.
Eighth - a - if the property includes multiple partitions rewarded each section individually and careers multiple at which the municipal authorities estimate rent each section separately as if it were owned by an independent for the purpose of charging whereby apart from the appreciation of this for the purpose of property tax.
b - stores that have not been estimated in accordance with the provisions of the Tax Act, the property, the municipality competent appreciated for the purpose of imposition of the duty and charged with the right to object to the council within a period of fifteen days from the date of notification appreciated.
selling fee bidding public: -
1 - met fee of 3% of the prices of materials sold is cohabitation in stores public auction.
2 - may not be the owner of a public auction that goes beyond what he has acquired about eight percent, including the share of municipal replaced by private and five percent in other stores.
3 - the owner of the shop recordkeeping fundamentalism of all transactions and sales in accordance with the applicable laws.
Section VIII - Fees amusements
First - the club - is the nightclub defined in the first article of the law regulating the control of nightclubs and theaters No. 175 for the year 1969.
Secondly - 1 - met the owner of the nightclub that is frequented by the public fare paid directly opposite the entrance ticket fee of Velsan all ten fils and fractures of the value of the ticket Isthsal and put the seal by the municipality or a special stamp on the admission ticket.
2 - met the owner of the nightclub which is popular with the public directly in return for payment without admission ticket or indirectly by what is sold at more than its usual flat fee as follows: -
a - the club of the first category / - 150 dinars a month.
b - the club of the Class II - / 100 dinars a month.
c - the club of the Class III / - 50 dinars a month
d - the club of the Class IV / - 25 dinars a month.
3 - meets the stores that provide the public and media entertainment such as music and events entertaining other in addition to the usual services in return fare is aggregated by annexation to the sales prices or services offered by a flat fee as follows: -
A - Class I - / 50 dinars a month.
B - Class II - / 30 dinars a month.
c - Class III / - 15 dinars a month.
4 - The fee for the concerts that offer the events entertaining and varied holidays and occasions a fee of twenty percent of the contained product.
Thirdly - classified as municipal councils, clubs and shops contained in items 2 and 3 of the first paragraph above, for the purposes of this Fees and decide on the dispute arising from the fact that the shop nightclub or not, and its decision will be on the final.
Fourth - are excluded from the fees concerts held by the theater groups national approved.
V. - Lamine capital for the capital and the governor for municipalities in his province exemption concerts which allocates proceeds to spend on face Faces of the righteousness of all or some of this drawing.
VI - This is drawing a basis for estimating the tax under Article 11 of the Tax Act, the National Defense.