[Where] published a draft 2017 budget law
History of edits:: 2016/10/24
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[Where] published a draft 2017 budget law
[Oan- Baghdad]
Published by all of Iraq [where] draft general budget of the Federal Republic of Iraq for fiscal year 2017, from the Council of Ministers and parliament was read in its Monday as reading first.
Name of the people, the Presidency
Based on what passed the House in accordance with the provisions of subsection [first] article [61] and item [III] of Article 73 of the Constitution.
President of the Republic decided / date / 2017
Issued the following law:
Law No. [] for the year 2017
The general budget of the Federal Republic of Iraq for fiscal year [2017]
[First quarter]
Revenues:
Article 1 First:
A -tkdr the federal budget Finance / 2017 for the year amounting to revenues [79,011,421,000] thousand dinars [seventy-nine trillion and eleven billion four hundred and twenty-one million dinars], as shown in Table / a revenue according to setup] attached to this law.
B -ahtsab revenue from the export of crude oil at a rate of [42] [forty-two dollars] per barrel and the rate of export of [3750000] barrels per day [three million seven hundred and fifty thousand barrels per day] including [250000] barrels per day [two hundred and fifty thousand barrels per day] on the quantities of crude oil produced in Kurdistan and [300000] barrels [three hundred thousand barrels per day] on the quantities of crude oil produced by the province of Kirkuk, on the basis of the exchange rate of [1182] dinars per dollar, and that all revenue actually income once and for calculating the public treasury of the state.
Second:
Ministries and departments not associated with the Ministry and the provinces committed to the enrollment of all cash amounts of the grants that get under the memoranda of understanding with foreign governments or institutions of income once the public treasury of the Federal and the Federal Ministry of Finance re-allocated to the purposes for which it was awarded for her and in coordination with the Ministry of Federal Planning.
Third:
Restrict the amount of donations given to ministries and departments not associated with the Ministry and the provinces after the acceptance of the Federal Minister of Finance income once the public treasury of the Federal, that the Federal Minister of Finance for allocation to the ministry allocations or entity is associated with the Ministry of the Exchange in accordance with the purposes for which it was awarded to her.
Fourthly:
Restrict the amount of grants or contributions by governments and institutions, foreign to the ministries and departments not associated with the Ministry or the provinces and provincial councils under the memoranda of understanding or from the private sector Irada final treasury whether these grants and contributions in the form of technical assistance or the implementation of projects that are under Akiemha speculative records in the ministry or organization is not related to the Ministry or the regional and provincial councils and provincial women with relationship and be accepting cash donations or in-kind and reallocation coordination between the beneficiaries and all of the ministries of planning and finance federated.
Fifth:
The grants and subsidies unused allocated to government departments and public sector companies the end of fiscal year 2016 in accordance with accounting standards used to calculate the final exchange amounts amounts calculated and considered excess amounts or paid in excess along these lines downpayment on allocated to the Department of the grant or the expense of unity in the fiscal year 2017.
[ Chapter II ]
Expenses and the deficit:
Article 2
First: Expenditures:
Allocates an amount of [95062262490] thousand dinars [Ninety-five trillion and sixty two billion, two hundred and sixty-two million four hundred and ninety thousand dinars. For the expenses of ministries and departments not associated with the Ministry of Finance for the year 2017, and when adding the amount of the premium domestic debt and external of [5608898300] thousand dinars [five trillion six hundred and eight billion, eight hundred and ninety-eight million three hundred thousand dinars, will be the total expenditure for the financial year 2017 [10,067,160,790] thousand dinars [ one hundred trillion six hundred and seventy-one billion one hundred and sixty million seven hundred and ninety thousand dinars] distributed according to [field / 3 total expenses of [table / b expenditure by ministries] attached to this law
A amount of [25454018000] thousand dinars [Twenty-five trillion, four hundred and fifty-four billion eight ten million dinars] project expenditures distributed according to [field / 2 expenses of the investment projects] from [Table / b expenditure by ministries] attached to this law. Including the amount of [4254018000] thousand dinars [four trillion two hundred and fifty-four billion eight ten million dinars] through foreign loans.
B amount of [75217142790] thousand dinars [Seventy-five trillion, two hundred and seventeen billion one hundred and forty-two million seven hundred ninety thousand dinars] current expenditure in accordance with the [field / 1-current of the table expenses / b expenditure by ministries] attached to this law.
C allocated an amount of [112906151] thousand dinars [one hundred and twelve billion nine hundred and six million one hundred and fifty thousand dinars, the contingency reserve within the provisions of other expenses to the budget of the Federal Ministry of Finance out of allocations mentioned in item [first-b] referred to above and the Council Cabinet to increase the said amount to no more than doubled.
D allocated an amount of [500000000] thousand dinars [five hundred billion dinars] for the reconstruction and development of the regional and provincial projects, including Kurdistan] out of the assignments referred to item [I / A] article [2] above is distributed according to the population of each province and implemented as follows: -
1-on portfolios to provide the reconstruction of the province and districts, counties her plan ratified by the Provincial Council of depending on the plans developed by the councils and district to the Ministry of Federal Planning for the purpose of examination and approval that most areas take into account the worst affected in the province and to be distributed to maintain the district allocations and areas associated according to population ratios after excluding strategic projects that benefit more than one hand or eliminate the cost of the new strategic projects does not exceed 20% of the province allocations allocated percentage that does not exceed 5% [] projects of poverty alleviation strategy.
2-The governor strictly implement the reconstruction plan approved and assume responsibility for the provincial council to monitor implementation.
E-based ratio [5%] [five percent of the crude oil produced revenues in the province and [5%] [five percent] of crude oil revenues refined in refineries to maintain and [5%] [five percent of revenues natural product in the province of gas, that the choice conservative in the choice of a revenue-producing above and to allocate the amount of $ [500000000] thousand dinars [five hundred billion dinars, as projects to the provinces and territories produced out of allocations referred to item [first-a- of Article [2] above. The Governor after the provincial council authentication right to dispose of and use to no more than [50%] [fifty percent of the allocations referred to above for the purpose of importing electric energy or the provision of services to maintain and clean them or the cost of treatment for patients outside Iraq or ongoing expenses, according to the needs of the province, and are a priority spending areas hardest hit by production and oil refining projects and environmental protection, through the conduct transfers required.
And-hold is the accounting adjustments after audited by the Federal Office of Financial Supervision in the budget of the following year.
Second: deficit
A - The total planned deficit of the federal public budget for the financial year / 2017 [21,659,739,790] thousand dinars [twenty-one trillion six hundred and fifty-nine billion seven hundred and thirty-nine million seven hundred and ninety thousand dinars, and covers the deficit from internal and external borrowing and amounts retained cash in the Ministry Account Federal financial savings ratio is expected to increase the sale of the source of crude oil prices or increase crude oil exports, according to the details set forth in the following: -
Vocabulary amount [thousand dinars]
1 = [A + B] Total revenue 79,011,421,000
Revenue oil 67950225000
Non-oil revenues 11061196000
2 = [A + B] Total expenses 100 671 160 790
Oalinvqat ongoing 75217142790
Investment expenditures 25454018000
3 total deficit planned 21,659,739,790
Finance the fiscal gap [deficit]
A-balances of the accounts of ministries and departments not associated with the Ministry of State-owned banks 1000000000
Medawar balance in the Ministry of Finance account 1000000000
National bonds to the public 1286521790
Treasury bonds and remittances to government banks and deduct the CBI 5500000000
World Bank loan for budget support 1182000000
The IMF loan to support the budget 2009400000
Zkarz Japanese International Cooperation Agency JICA354600000
Ensure that Britain, France, Canada countries through the World Bank loans 945600000
Foreign bonds 2364000000
EU loan 118200000
000000000 Khawwalat by commercial banks
Loan [JBIC] 59100000

World Bank loan to support the liberated areas 165480000
US loan for the purpose of reinforcing 1952664000
British loan [export loan] 118200000

Chinese loan [purchase of two Chinese companies for the purpose of arming and ammunition Order term] 984606000
German loan 224580000
Swedish loan 177300000
Islamic Development Bank loan 59100000
Italian loan 158388000
B authorizes the Federal Minister of Finance after the Cabinet approval to fill the actual budget deficit contained paragraph [a] above from the sources listed in below:

Issuing treasury remittances
Issuing a national bonds to the public
Issuing bonds and remittances to government banks deducted at the Central Bank of Iraq
-karod From commercial banks
-alaguetrad From the World Bank and the International Monetary Fund and the Japanese Agency for International Cooperation for budget support
Issuing bonds and foreign loans.
C authorizes the Federal Minister of Finance to borrow or to continue to borrow from abroad to finance development projects after the cabinet approval of the sources listed below, and continue to loans approved in previous years
-karz The Japanese Bank for International Cooperation [JBIC] with $ [500] million [five hundred million dollars] to finance the Ministry of Electricity projects. Will be financed [50] million [fifty million dollars] from 2017,
-karz Islamic Development Bank with $ [800] million [eight hundred million dollars] to finance projects for the ministries of electricity, Construction and Housing and Municipalities and Public Works, Health, Municipality of Baghdad, higher education and scientific research. It will be financed [50] million [fifty million dollars] from him in 2017, distributed to the Ministry of Construction and Housing and Municipalities and Public Works and the Ministry of Electricity.
-karz Japanese International Cooperation Agency [JICA Event] the amount of $ [1500] million [thousand five hundred million dollars and will be financed in the amount of [300] million [three hundred million dollars] in 2017, for the purpose of financing projects for the ministries of oil, Construction and Housing and Municipalities and Public Works , water resources, electricity, industry and minerals, health, communications, transportation, and all of the Ministry of Health and the electricity of the Kurdistan region.
-karz Development Bank of the German [KFW] the amount of $ [500] million euros [five hundred million euros] Pmaiedl [600] million [six hundred million dollars, the amount of it [190] million [one hundred and ninety million dollars] to finance the reconstruction of liberated areas projects from terrorism to 2017.
Italian -alkarz the amount of $ [160] million [one hundred and sixty million dollars, will be financed [133.6] million [one hundred and thirty-three and six hundred thousand dollars] for each of the projects and the ministries of water resources and agriculture.
-alkarz US with $ [2700] million [Two billion seven hundred million dollars] to finance the needs of the Ministry of Defense. And it will be funded by an amount [1652] million [one billion, six hundred and fifty-two million dollars] from him in 2017.
World Bank -karz amount of $ [500] million [five hundred million dollars] to finance projects for the benefit of the Ministry of Electricity, the Municipality of Baghdad, Construction and Housing and public municipalities, Ministry of Finance and will be financed in the amount of 140 million dollars [one hundred and forty million dollars] from him in 2017.
- Authorize the Ministry of Finance to negotiate and borrow from the British Export Bank on the financing of infrastructure projects, including [water, sewer, and water desalination] the amount of $ [10] [ten billion pounds sterling] that is funded amount [100] million [one hundred million dollars] of the amount above during the year / 2017 for desalination projects within the province of Basra.
-alkarz Swedish at $ [500] million [five hundred million dollars] to finance the Ministry of Electricity Projects by [ABB] and guarantee [EKN] will be financed which $ [150] million [one hundred and fifty million dollars] projects the ministry mentioned.
D - authorizes the Federal Minister of Finance after the Cabinet approval of the purchase of the two companies two Chinese [Norpenneko poly] amount [2500] million [two billion five hundred million dollars] for the purpose of buying weapons and ammunition in a manner of payment term for each of the interior and defense ministries and the Authority the popular crowd and a counter-terrorism will be financing amount [833] million [eight hundred and thirty-three] million dollars from him in 2017.
E. - The government is issuing bonds to pay dues of contractors and farmers for the years [2014.2015, 2016.2017, then audited by the Federal Office of financial supervision in the case of inadequate estimates earmarked part of the federal budget for 2017 to cover the entitlements above Vlcil Minister propose a supplemental budget during the financial year in question.
[Chapter III]
General and Final Provisions
Article -3 -
Limits the exchange of funds the main accounts of the expenses of the [compensation of employees, supplies services, intermediate goods, asset maintenance, capital expenditures, grants and subsidies and debt service, interest and other expenses, commitments and contributions, foreign aid, special programs, social welfare and the expenses of the projects approved in the general budget of the Federal Republic Iraq by the Federal Minister of Finance. The concerned minister or the head of the body is related to the Ministry or the Governor or President of the Provincial Council of the power to exchange directly in the light of the earmarked funds within its annual budget and for the purposes set them under the spending approved by the Minister of Federal financial plan may not enter into a commitment to certifying more than what is intended in the general budget Federal.
Article -4 -
A-Federal Minister of Finance the power to conduct transfers between funds of the general budget of the Federal Republic of Iraq ratified in the annual federal budget at the level of the doors, sections and chapters and articles and types and sequence type and for each individual case.
B -ajul ministers and heads of departments not associated with the Ministry and governors of the provinces is associated with the province the power to conduct transfers between funds and spending units included in the Annual their budget by not more than 5% [] [five percent] of the unit exchange for the unity of the other exchange is reduced allocations except for transfers of funds capital projects, taking into account the provisions of subsection (8) of section 9 of the financial management Act No. [95] for the year / 2004 that are not transfers of projects capital expenditure allocations to current expenditures, and that is a notice of the Ministry of Finance / Department budget authorized to transfer for the purpose of Mark.
C-authorizes the ministers and heads of departments not associated with the Ministry and governors and heads of provincial councils is related to the Ministry the power to conduct transfers between funds chapters current expenditure [service / commodity / asset] approved spending units listed maintenance within the annual budgets approved in the annual federal budget and that the notice The Ministry of Finance / Department be authorized to transfer the budget for the purpose of marking
Article -5-
The President of the Federal Council of Ministers and Minister of Federal Financial common amounts approved for use [contingency reserve] set forth in item [First / c] of article [2] of the Act for the payment of incidental expenses after the entry into force of the law if there was an urgent need to spend without being bound by [tunnels local] and the lack of allocation to cover this need limit [3] billion dinars [three billion dinars] for each case. If the amount exceeds the limit mentioned aggregated approval of the Federal Council of Ministers a proposal from the Federal Minister of Finance and the Federal Minister of Finance to prepare regulations for the use of the contingency reserve allocations within the instruction budget execution Federal annual general.
Article -6 -
First, using the approved appropriations in this law to 31 / December of the fiscal year 2017
Second: restrict the revenue earned during the financial year / 2017 revenue of the federal public budget until 12/31/2017, while the income received after the end of the financial year / 2017 are recorded revenue of the federal public budget for the financial year 2018
Article 7
It may not make any transfers within the allocations [reconstruction and development projects of the regions and the provinces] between the provinces.
Article 8
Authorizes the Minister of Construction and Housing and public municipalities federal authority to make transfers between own resources to the budgets of municipal institutions within the same province and conduct transfers within the service and merchandise expense and maintenance for each municipality institution.
Article 9
First:
Kurdistan region's share rose define [17%] Seventeen percent of the total actual expenditures shown in Table / d expenditures ruling] attached to this law and paid by the Federal Ministry of Finance and the approval of the Prime Minister.
Second:
The proportion [17%] Seventeen percent of the Kurdistan region of total actual spending
[Current expenditures and expenses of the investment projects] of the general budget of the Federal Republic of Iraq ratified after excluding expenses of the sovereign [the House, the presidency, the cabinet secretariat, the prime minister, the State Department, anti-terrorism device, the Department of Defense, the Federal Court, the Electoral Commission for the elections, including election expenses, the accountability and justice, body suits property, except for the compensation, the Office of the Inspector General of property claims, the Iraqi body of radioactive sources, Iraqi National intelligence Service, the Office of the Inspector General on the National Iraqi intelligence, integrity Commission, Office of financial supervision, the UN High Commissioner human rights, wage negotiations and legal claims, administrative and financial expenses of printing bonds and credit rating of external debt, for international auditing firm and the Committee of financial experts, to contribute to the cost of producing crude oil source, the amounts of Arab and international, including the contributions listed the contributions within each of the Ministry of Defence, the House of Representatives , Office of financial supervision, the State General Secretariat of the Council of Ministers and the Ministry,
Travel and Nationality Directorate, leadership and projects of border crossings, travel and citizenship, borders and card uniform of the border forces, the National Security Council, wages source of crude oil through Turkey transfer, co-financing, port projects, railway projects, dam projects and public benefit, airspace management projects, the Supreme Committee expenses لإغاثة وايواء النازحين، فوائد على قروض البنك الدولي، فوائد على قروض صندوق النقد الدولي، فوائد على قروض JICA، فوائد على القرض الايطالي، فوائد على قرض البنك الاسلامي للتنمية، فوائد على قروض بنك اليابان للتعاون الدولي JBIC، فوائد على القرض الالماني، فوائد على القرض الامريكي.
Interest on deferred payment agreements, interest on the restructuring of external debt structure of the Paris Club countries, interest on the restructuring of external debt structure on countries outside the Paris Club, the interest on foreign bonds for amortization, interest on the entitlements of the Arab Monetary Fund, the interest on treasury transfers [auctions] , interest on remittances old Treasury, the benefits of treasury transfers under the statutory reserve by each of the Rafidain and Rasheed Iraqi trade Bank by year / 2015 budget law, the benefits of treasury transfers by Money trade Bank of Iraq under the budget Law for the year / 2015, the benefits of treasury transfers under the Money funding for foreign oil companies under Article [34] of the year / 2015 budget law by both the bank Rafidain and Rasheed Iraqi trade Bank, the benefits of the Treasury discounted remittances with the CBI under the / 2016 budget law. The
benefits of treasury transfers through the pension fund under the law budget of 2015, interest on loans under the Council of Ministers resolution No. [314] for the year 2014 by the trade Bank of Iraq in favor of the Ministry of Electricity, interest on loans granted by the trade Bank of Iraq under the budgets of the law of 2015 and 2016, the benefits of national bonds in Iraqi dinars under the 2016 Act , the benefits of treasury transfers under the Council of Ministers resolutions numbered [97] and [400] for the year 2013 by the State - owned banks, the benefits of treasury transfers under the Council of Ministers resolution No. [50] for the year 2014 to finance the budget deficit, the benefits of treasury transfers under the Council of Ministers resolutions numbered 47 ] and [70] for the year 2015, the premium versions of the old treasury transfers, pay premiums treasury transfers [auctions], the payment of local bonds for 2015 [currency dollar bills, pay premiums restructuring of external debt structure for the countries of the Paris Club, to pay premiums back foreign debt structure states outside the Paris Club, debt settlement abroad, cash settlement and small private sector debt abroad, the reimbursement of the Arab monetary Fund for the restructuring of Iraq 's debts agreement, installments of World Bank loans, installments of US loan.
Third ,
take into account quotas governorates not organized in a region by number the population of the actual total expenditures shown in table / d expenditures ruling] attached to this law after excluding the Kurdistan region 's share amounting to [17%].
Fourth ,
when an increase or decrease in the total Federal budget add or expenses reduce the share of the Kurdistan proportionally province "with this increase or decrease , taking into account the provisions of items [II and III of this article , including amendments to the sovereign expenditure and the ruling from the transfer of allocations to public expenditure , the same percentage mentioned above and the Federal Ministry of Finance to hold settlement calculates the share of the 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:
allocating a percentage of allocations of federal land forces of the Iraqi army to the Peshmerga forces according to population ratios as part of the Iraqi security system.
Article-10
first:
a-the Federal Office of financial supervision in coordination with the Office of financial supervision of the Kurdistan region calculate and determine the federal income withdrawn in the region for this year and the Ministry of Finance in the region by turning to the Federal Ministry of Finance monthly.
b are dues settlement between the province and the federal government for the years 2004 to 2016 after audited by the Office of financial supervision Federal agreement with the Office of financial supervision of the county and the adoption of the Federal Office of financial supervision report No. [5445] on 26/03/2014.
Second , when the failure of the region to pay federal income withdrawn to the public treasury of the Federal Ministry of Finance to deduct the federal quota under the heading [First "] of this Article , the equivalent of the planned revenue in the federal budget and conducting settlement calculations later.
Third: if you do not fulfill any party [ the federal government, the Kurdistan Regional government] oil obligations or financial agreed in this budget , the other party is also bound to fulfilling its obligations oil It was or financial.
Article 11
shall be reviewed in the share of the Kurdistan region and governorates not organized in a region in the federal budget for the year / 2017 and beyond in light of the results of statistics and the census for the year / 2017 and provided that it is in the light of determining the actual amount of the share of the region or province is organized in a region in the federal budget for the year / 2018 and display the difference on the Federal Minister of settlement.
Article -12-
first: commit federal ministries and departments not associated with the Ministry by the table / c] Total workforce of the ministries and departments centrally funded for the year / 2017 to the present law .
Second , it is
committed to the ministries and departments not associated with the Ministry [self - funded or centrally] resets councilors [local, municipal, provincial and deputies] who left their jobs as a result of their election and the vacant grades as a result of the angel movement during the years 2017 and accounted for his time a member of the boards above service for the purposes of the premium and promotion.
Third ,
the federal ministries to stop the appointments within its profiles of public companies, agencies and directorates self - funded , which receive a grant from the public treasury of the federal state or loans from government banks that deleted grades within the vocabulary of an angel authorities throughout the search when it became vacant due to transportation or referral to retirement, resignation or death , with the exception of water and sewage departments and institutions under the Ministry of Housing and Construction and public municipalities and the municipality of Baghdad municipality.
Fourth: The
Federal Minister of Finance the introduction of grades of employees of public companies, public bodies and departments self - funded and that receive a grant from the public treasury of the state as a result of the transfer of services to the angel circles centrally funded to cover the needs of the staff.
Fifth:
a-taking into account the second clause of this article on all the federal ministries is related to the Ministry and the provinces to stop the appointments on the angel movement within the formations centrally funded. (
b ) the Council of Ministers, based on the public interest exception , none of the formations stipulated paragraph [a] of this item of the restriction contained therein.
VI
prevents recruitment in government departments all the way contract with the possibility of renewal of previous contracts in the event of a need for it.
Article 13
First:
the ministries and departments not associated with the Ministry prior coordination between them and the Ministry of planning and the provinces when selecting projects and issued each ministry or institution not linked to the Ministry of project distribution plan and learn provinces by and abide by the proportions of population prescribed for each province to ensure the equitable distribution with the exception of strategic projects that benefit more than one province and lack of overlap between the projects included in the regional development plan and empowers powers of the minister to the governor on advertising, assignment and execution of projects ministerial [Health, Construction and Housing and public municipalities, commerce, agriculture, labor and social affairs, culture, youth and sports without amount [10] billion dinars [ten billion dinars after the redeployment of funds from the ministry 's account to maintain account with the exception of the proposed projects for the year / 2017 for the modernization of the basic and detailed designs of the centers of cities and studies of structural provinces and the study of the development of the affected areas and the preservation of historic areas and areas of natural heritage and natural reserves and that are issued by the ministries of planning and finance Alathaditan schedule of the projects in question for each province and empowers the minister of Finance and planning Alathadian issue necessary instructions to facilitate the implementation of it.
Second ,
to maintain the mandate of any ministry of the federal ministries and as competent to carry out projects in that province at the expense of allocations [reconstruction and development of the regions and provinces] allocated to them.
Article 14
Federal Minister of Finance the power to Add allocations for the purpose of extinguishing the predecessor installed 1 / 1/2008 up to 12.31.2016 of which was spent as a result of the laws in force and the decisions of the Council of Ministers and after it is audited by the Federal Office of financial supervision and the endorsement of the Federal cabinet on them.
Article -15-
First -taml ministries and departments not associated with the Ministry and the provinces to expand Fatah's participation with the private sector up to its terms of reference the door of investment whenever possible, and it has the approval of the cabinet investment and engagement with the private sector.
Second -olcil Minister entities specified in item exception [first] of this article from the provisions of the applicable laws and in order to facilitate the expansion of investment and participation with the private sector.
Article -16-
a -lozir federal financial increase and certified to cover the actions carried out by the National Center for laboratories construction and the National Center for Engineering Consultancy of the Ministry of construction and Housing and municipalities and public works up to 50% of the revenue derived from the implementation of those actions the exception of the assigned credits section [1] of the financial management Act No. 95 of 2004 or any superseding law, and that the amounts paid to the development centers and supporting technical and administrative cadres within the classification of grants, subsidies and debt service and other expenses accounts.
b - Federal Minister of Finance to increase certified and required to cover business cost credits performed by the Central Agency for Standardization and quality control under the Ministry of planning up to [20%] of the revenues derived from the implementation of those actions the exception of the financial management code number [95] of 2004 or any other law replace it.
Product - 17
the Ministry of Finance to pay the amount of the proportion of interest amounting to [4%] [four percent of the total loans granted to the project Basmajh residential.
Article-18-
extinguish debts owed to the government owed by taxpayers to pay the tax due to the continuation of the official authorities the application of Article [20] of the budget Act of 2008 for the duration of 1/1 / 2009 to 31/12/2011 based on the provisions of paragraph 11 of part IV of the financial administration Act No. [95] for the year 2004 or any other law replace it.
Article 19-
a-indeterminacy in any leadership positions [director general and above] unless there is a degree in ministry law or entity is associated with the Ministry or Works office instructions.
b-referred employee degree [director and above], which does not manage to form an administrative level Directorate General and older to retire according to the uniform Code of retirement immediately after the entry into force this law or transferred to another department when you have a vacancy that commensurate with the job title and the approval of the transferee to it.
Article -20-
is calculated entitlements foreign companies operating in the Kurdistan region for the purpose of extracting oil from within the region 's share amounting to [17%].
Article -21-
First -thol all staff, media and communications for 2016 revenues to the public treasury of the federal State account after deduction of the amount of its own budget and approved by the board of Trustees of the Federal Finance Ministry.
Second - on the media and communications compel mobile phone companies pay their amounts and fines and financial commitments through the first half of the year / 2017 and recorded revenue of the state.
Article-22-
the ministries of electricity, telecommunications, construction and housing and public municipalities, the municipality of Baghdad to activate the collection of wage electricity, telephone, water, sewer and all other fees stipulated under its own laws for services provided to citizens and businesses, factories , and authorities government and the public sector and the other for the purpose of increasing their own resources. In the case of the failure of these parties Paljbaah For the Ministry of Finance deducting amounts from the current budget of the points above.
Article-23
when transferring an employee of the Department of State services centrally funded self or to the private sector bears the ministry or organization is not related to the Ministry half his salary nominal received by the department transferred them for a period of two years from the date of his transfer to the cut of his relationship with his constituency final.
Article - 24.
First -astmrar tax on Kartat mobilization of mobile phone networks and the Internet increased by [20%] of the value of the card.
Second -tafrd airport tax lump sum of $ 25000 [twenty five thousand dinars] per ticket in all Iraqi airports [external travel and restrict revenue to the public treasury.
Thirdly -lozir Federal Finance to issue necessary instructions to facilitate the implementation of the items [first and second] of this article.
Article -25-
ministries and departments not associated with the Ministry and all the provinces the power to impose fees or wages of new services and modification fees and wages of existing services with the exception of sovereign fees in accordance with regulations issued by the competent minister or the head of the body is related to the Ministry or the province in order to cover expenses and accruals in previous years for the same ministry or organization is not related to the Ministry or the province and listed allocations within the general budget Federal for the year / 2017 and that the notice of the Ministry of Finance aphid and that an exception to the financial management Law No. / 95 for the year / 2004 or any other superseding law and order to the Ministry of Finance take action in light of this.
Article -26-
Finance ministers and planning federal reallocation refunds of farmers received agricultural initiative projects by peasants in previous years , loans to the year / 2017 budget and to allocate exclusively to projects agricultural initiative agricultural bank exception of paragraph [1] section [4] of the financial administration Act No. 95 / for the year 2004.
Product - 27.
Minister of Finance at the request of the Minister of oil and the approval of the Prime Minister issuing remittances treasury or treasury bonds when needed , or to cover the entitlements of the national oil companies or global operating in the country that does not exceed the total of the 12 billion dollars [twelve billion dollars] , issuing one or multiple versions within a year / 2017
Article-28 is
committed to federal ministries, provinces and departments not associated with the Ministry to buy their requirements from the federal ministries and products that not less than the value added of these bundled products and processed on the [25%] of the cost of import value added her and that the local product prices are not higher than the imported counterparts by more than [10%] , taking into account the quality specifications and quality.
Article -29-
not the Council of Ministers may issue any decisions include the grant in any ministry or institution not linked to the Ministry without the presence of the allocations in the general budget approved during the fiscal year that are being settled in the budget of the following year.
Article -30-
committed the federal government and the province when an increase in exported quantities mentioned in article 1-first-b of the budget law, of the revenue actually the public treasury of the state to account .
Article-31-
Federal Minister of Finance the power to transfer the financial allocations for the departments that will disengage from the ministries and attached to maintaining concerned during the financial year.
Article -32-
on all configurations centrally funded affiliated to the ministry or institution not linked to the Ministry of all transfer revenues obtained under the laws and regulations window income once to the public treasury of the state for the purpose of enabling the Department of Accounting of financing the federal budget estimates.
Article -33-
First -aly the Ministry of Finance retrenchment and reduction of fuel amounts and maintenance of vehicles used, as follows:
a-five cars each and every one of the heads of the three governing bodies and four cars to the Vice chairman of the board of Representatives.
b-three cars to the minister or Badrjtah.
c -seartan both deputy ministers and rank shall be fixed [civilian and military] and general managers and rank shall be fixed [civilian and military].
Second - borne by the employee who uses a car from the parking state fuel expenses and maintenance fully with the exception of operational cars and farm productivity and ambulances and cars staff transport and security services.
III non - payment of pensions to any employee of the state employees and the public sector including senior of the three presidencies officials until after discharge from state property movable and immovable and retroactively to submit Federal Office of financial supervision report to the House of Representatives no later than the end of the first quarter of the year / 2017.
Fourth - reducing external scholarship expenses and accounted very necessary for the purposes and reduce the number of delegates to the [50%] fifty percent identified with the deployment duration least not to organize any conference outside Iraq.
V. - on the State Department to reduce the number of employees of foreign service personnel in missions by no less than [25%] twenty - five percent of the current owners and the ministries of culture and commerce, defense and health , higher education, scientific research and the closure of Attaches or transfer them to the headquarters of embassies and reduce number of employees working in the attaché at no less than the ratio mentioned above.
Sixth - prevents hire private jets from the state treasury on the presidential plane used in the Council of Ministers by the three presidencies and bears all the presidency of the costs involved.
Article - 34.
First , deduct the percentage [4.8%] of the total salaries and allowances for all state employees and the public sector and pensioners all to meet the state 's needs from the popular crowd and relief to the displaced and other expenses among the allocations earmarked within the federal budget for the current year.
Second: The Kurdistan Regional Government is committed to deduct a percentage of [4.8%] of the total salaries and provisions for all employees and retirees in the Kurdistan region to meet the needs of the region , including the needs of the Peshmerga forces out of the region 's share amounting to [17%] included in the federal budget for the current year.
Article - 35.
at the Ministry of Finance to open a current account for the Association of the popular crowd deposited the cash donations provided to the Commission and to be allocated to offset within the budget Authority popular crowd and the commander of the armed forces to move this account to buy the necessary supplies.
Article -36-
exempted from duties imported goods and commodities from government departments which are contained in its name and its use exclusively for contracts 1/1 before / 2017
Article -37-
cabinet to exempt public and private sector companies from the delay penalties exception of the Implementing Regulations of government contracts [2] for the year 2014 and realized for the reluctance of the completion of projects due to lack of dues in exchange.
Article -38-
is adjusted tax rate within the item [1] Article [2] of property ID tax Act 162 of 1959 as amended by section 6 of the CPA order No. 49 of 2004 [10%] [ten percent] to [12%] [twelve the percent of the annual revenue of the real estate property.
Article -39-
First -llowesar competent authorities or the head of the body is related to the Ministry or the governor or authorized by any of them grants from the actual completed a five - year duration of the job of the staff paid leave my name for five years and to be without pay increased for five years and be counted for the purposes of retirement to be paid arrests pension complete within a period of enjoyment of leave and aggregated approval of the President of the Council of Ministers if the employee rank of director general or above.
Secondly - the contractor Bagger with ministries or departments not associated with a ministry or provincial request to end his contract fundamentalist consent of chairman of hand hiring or designating someone to meet cash bonus equivalent to wages for three months for each year of a contract that does not exceed twenty - four months, with the exception of expert advisor and military policeman.
Article - 40.
Federal Minister of Finance approval of the President of the Federal Minister to issue guarantees to a company [General Electric company Boynk] to finance contracts with the Iraqi government and the issuance of counter - guarantees to export - import Bank of the United States for guarantees issued by no later than [500] million [five hundred million dollars.
Article - 41.
Ministry of water resources and selling investment Output B-referred employee degree [director and above], which does not manage to form an administrative level Directorate General and older to retire according to the Uniform Code of retirement immediately after the entry into force of this law or transferred to another department when you have a vacancy that commensurate with the job title and the approval of the transferee to it. Article -20- is calculated entitlements foreign companies operating in the Kurdistan region for the purpose of extracting oil from within the region 's share amounting to [17%]. Article -21- First -thol all staff, media and communications for 2016 revenues to the public treasury of the federal State account after deduction of the amount of your budget out and approved by the board of Trustees of the Federal Finance Ministry. Second - on the media and communications compel mobile phone companies pay their amounts and fines and financial commitments in the first half of the year / 2017 and recorded revenue of the state. Article-22- the ministries of electricity, communications, Construction and housing , public and municipalities, and the municipality of Baghdad to activate the collection of wage electricity, telephone, water, sewer and all other fees stipulated under its own laws for services provided to citizens and businesses and factories and government agencies and the public sector and the other for the purpose of increasing their own resources. In the case of the failure of these parties Paljbaah For the Ministry of Finance deducting amounts from the current budget of the points above. Article-23 when transferring an employee of the Department of State services centrally funded self or to the private sector bears the ministry or organization is not related to the Ministry half his salary nominal received by the department transferred them for a period of two years from the date of his transfer to the cut of his relationship with his constituency final. Article - 24. First -astmrar tax on Kartat mobilization of mobile phone networks and the Internet increased by [20%] of the value of the card. Second -tafrd airport tax lump sum of $ 25000 [twenty five thousand dinars] per ticket in all Iraqi airports [external travel and restrict revenue to the public treasury. Thirdly -lozir Federal Finance to issue necessary instructions to facilitate the implementation of the items [first and second] of this article. Article -25- ministries and departments not associated with the Ministry and all the provinces the power to impose fees or wages of new services and modification fees and wages of existing services with the exception of sovereign fees in accordance with regulations issued by the competent minister or the head of the body is related to the Ministry or the province in order to cover expenses and accruals in previous years for the same ministry or organization is not related to the Ministry or the province and listed allocations within the general budget Federal for the year / 2017 and that the notice of the Ministry of Finance aphid and that an exception to the financial management Law No. / 95 for the year / 2004 or any other superseding law and order to the Ministry of Finance take action in light of this. Article -26- Finance ministers and planning federal reallocation refunds of farmers received agricultural initiative projects by peasants in previous years , loans to the year / 2017 budget and to allocate exclusively to projects agricultural initiative agricultural bank exception of paragraph [1] section [4] of the financial administration Act No. 95 / for the year 2004. Product - 27. Minister of Finance at the request of the Minister of oil and the approval of the Prime Minister issuing remittances treasury or treasury bonds when needed , or to cover the entitlements of the national oil companies or global operating in the country that does not exceed the total of the 12 billion dollars [twelve billion dollars] , issuing one or multiple versions within a year / 2017 Article-28 is committed to federal ministries, provinces and departments not associated with the Ministry to buy their requirements from the federal ministries and products that not less than the value added of these bundled products and processed on the [25%] of the cost of import value added her and that the local product prices are not higher than the imported counterparts by more than [10%] , taking into account the quality specifications and quality. Article -29- not the Council of Ministers may issue any decisions include the grant in any ministry or institution not linked to the Ministry without the presence of the allocations in the general budget approved during the fiscal year that are being settled in the budget of the following year. Article -30- committed the federal government and the province when an increase in exported quantities mentioned in article 1-first-b of the budget law, of the revenue actually the public treasury of the state to account . Article-31- Federal Minister of Finance the power to transfer the financial allocations for the departments that will disengage from the ministries and attached to maintaining concerned during the financial year. Article -32- on all configurations centrally funded affiliated to the ministry or institution not linked to the Ministry of all transfer revenues obtained under the laws and regulations window income once to the public treasury of the state for the purpose of enabling the Department of Accounting of financing the federal budget estimates. Article -33- First -aly the Ministry of Finance retrenchment and reduction of fuel amounts and maintenance of vehicles used, as follows: a-five cars each and every one of the heads of the three governing bodies and four cars to the Vice chairman of the board of Representatives. b-three cars to the minister or Badrjtah. c -seartan both deputy ministers and rank shall be fixed [civilian and military] and general managers and rank shall be fixed [civilian and military]. Second - borne by the employee who uses a car from the parking state fuel expenses and maintenance fully with the exception of operational cars and farm productivity and ambulances and cars staff transport and security services. III non - payment of pensions to any employee of the state employees and the public sector including senior of the three presidencies officials until after discharge from state property movable and immovable and retroactively to submit Federal Office of financial supervision report to the House of Representatives no later than the end of the first quarter of the year / 2017. Fourth - reducing external scholarship expenses and accounted very necessary for the purposes and reduce the number of delegates to the [50%] fifty percent identified with the deployment duration least not to organize any conference outside Iraq. V. - on the State Department to reduce the number of employees of foreign service personnel in missions by no less than [25%] twenty - five percent of the current owners and the ministries of culture and commerce, defense and health , higher education, scientific research and the closure of Attaches or transfer them to the headquarters of embassies and reduce number of employees working in the attaché at no less than the ratio mentioned above. Sixth - prevents hire private jets from the state treasury on the presidential plane used in the Council of Ministers by the three presidencies and bears all the presidency of the costs involved. Article - 34. First , deduct the percentage [4.8%] of the total salaries and allowances for all state employees and the public sector and pensioners all to meet the state 's needs from the popular crowd and relief to the displaced and other expenses among the allocations earmarked within the federal budget for the current year. Second: The Kurdistan Regional Government is committed to deduct a percentage of [4.8%] of the total salaries and provisions for all employees and retirees in the Kurdistan region to meet the needs of the region , including the needs of the Peshmerga forces out of the region 's share amounting to [17%] included in the federal budget for the current year. Article - 35. at the Ministry of Finance to open a current account for the Association of the popular crowd deposited the cash donations provided to the Commission and to be allocated to offset within the budget Authority popular crowd and the commander of the armed forces to move this account to buy the necessary supplies. Article -36- exempted from duties imported goods and commodities from government departments which are contained in its name and its use exclusively for contracts 1/1 before / 2017 Article -37- cabinet to exempt public and private sector companies from the delay penalties exception of the Implementing Regulations of government contracts [2] for the year 2014 and realized for the reluctance of the completion of projects due to lack of dues in exchange. Article -38- is adjusted tax rate within the item [1] Article [2] of property ID tax Act 162 of 1959 as amended by section 6 of the CPA order No. 49 of 2004 [10%] [ten percent] to [12%] [twelve the percent of the annual revenue of the real estate property. Article -39- First -llowesar competent authorities or the head of the body is related to the Ministry or the governor or authorized by any of them grants from the actual completed a five - year duration of the job of the staff paid leave my name for five years and to be without pay increased for five years and be counted for the purposes of retirement to be paid arrests pension complete within a period of enjoyment of leave and aggregated approval of the President of the Council of Ministers if the employee rank of director general or above. Secondly - the contractor Bagger with ministries or departments not associated with a ministry or provincial request to end his contract fundamentalist consent of chairman of hand hiring or designating someone to meet cash bonus equivalent to wages for three months for each year of a contract that does not exceed twenty - four months, with the exception of expert advisor and military policeman. Article - 40. Federal Minister of Finance approval of the President of the Federal Minister to issue guarantees to a company [General Electric company Boynk] to finance contracts with the Iraqi government and the issuance of counter - guarantees to export - import Bank of the United States for guarantees issued by no later than [500] million [five hundred million dollars. Article - 41. Ministry of water resources and selling investment Output Cree rivers and is reflected to the public treasury of the state, to allocate ratio [50%] [fifty percent of the revenues of the Ministry mentioned to cover its expenses. Article - 42. establish a fund for the reconstruction of areas devastated by terrorism and enjoys legal personality and financial and administrative independence and is funded by grants international aid and allocated to him within the federal budget and organize its work system issued by the Council of Ministers. Article - 43. The Ministry of Finance amount of the advances and benefits granted to each of the cited after the date [9/4/2003] due to the terrorist attacks of employees of ministries and departments not associated with the Ministry and provinces with respect to Bzmmanm of debt. article - 44. Federal Minister of Finance Add allocations for the payment of salaries and allowances to employees of the departments in the areas under the control of the organization Daesh terrorist after the liberation of their regions and their return to the circuit that was employed previously or when needed due to the shortfall in employee compensation expense The salaries and bonuses pensions. Article -45- First - the Ministry of Finance to sell its stake of farmland without fragmentation or division of which are located outside the boundaries of the municipality of Baghdad or the municipalities and the rights Tsrvih to the owners of those specific rights unify varieties Lands Country No. law [53] of 1976 real allowance determined committees estimation problem under the sale and lease of state property law No. 21 for the year 2013. Second - the buyer is committed under the following conditions: 1-exploitation of land for agricultural production. 2. The lack of secretion or the division of agricultural land. 3. not to sell the land to a third party only after provide new buyer acknowledgment in writing fundamentalist in the real estate registration department to exploit the land for agricultural purposes. Thirdly -aly the Ministry of Finance restore the land and the abolition of the sales contract without compensating the buyer in the event of breach of the conditions specified by law. Fourthly at the absence of the desire of the owner of the right to dispose purchased the land within a period not to exceed sixty days from the date of declaration of the Ministry of Finance desire to sell Vtad leased him allowance rent assessed by the Committee on under the heading [first] of this article and otherwise declares the Ministry of Finance said land for sale or rent public auction. Fifth -aly the Minister of Finance in coordination with the Minister of Agriculture to issue instructions for the implementation of these Article after approval by the Council of Ministers. Article -46- does not work in any decision contrary to this law nor the public treasury of the Federal bear any financial burdens extra outside this law. Article -47- the Federal Minister of Finance in coordination with the Federal Minister of planning to issue necessary instructions to facilitate the implementation of the provisions of if enacted law. Article -48- published this law in the official Gazette and shall be effective "than 1 / January / 2017. the reasons: in order to approve the general budget of the Federal Republic of Iraq for the fiscal year 2017, this law was enacted.B-referred employee degree [director and above], which does not manage to form an administrative level Directorate General and older to retire according to the Uniform Code of retirement immediately after the entry into force of this law or transferred to another department when you have a vacancy that commensurate with the job title and the approval of the transferee to it. Article -20- is calculated entitlements foreign companies operating in the Kurdistan region for the purpose of extracting oil from within the region 's share amounting to [17%]. Article -21- First -thol all staff, media and communications for 2016 revenues to the public treasury of the federal State account after deduction of the amount of your budget out and approved by the board of Trustees of the Federal Finance Ministry. Second - on the media and communications compel mobile phone companies pay their amounts and fines and financial commitments in the first half of the year / 2017 and recorded revenue of the state. Article-22- the ministries of electricity, communications, Construction and housing , public and municipalities, and the municipality of Baghdad to activate the collection of wage electricity, telephone, water, sewer and all other fees stipulated under its own laws for services provided to citizens and businesses and factories and government agencies and the public sector and the other for the purpose of increasing their own resources. In the case of the failure of these parties Paljbaah For the Ministry of Finance deducting amounts from the current budget of the points above. Article-23 when transferring an employee of the Department of State services centrally funded self or to the private sector bears the ministry or organization is not related to the Ministry half his salary nominal received by the department transferred them for a period of two years from the date of his transfer to the cut of his relationship with his constituency final. Article - 24. First -astmrar tax on Kartat mobilization of mobile phone networks and the Internet increased by [20%] of the value of the card. Second -tafrd airport tax lump sum of $ 25000 [twenty five thousand dinars] per ticket in all Iraqi airports [external travel and restrict revenue to the public treasury. Thirdly -lozir Federal Finance to issue necessary instructions to facilitate the implementation of the items [first and second] of this article. Article -25- ministries and departments not associated with the Ministry and all the provinces the power to impose fees or wages of new services and modification fees and wages of existing services with the exception of sovereign fees in accordance with regulations issued by the competent minister or the head of the body is related to the Ministry or the province in order to cover expenses and accruals in previous years for the same ministry or organization is not related to the Ministry or the province and listed allocations within the general budget Federal for the year / 2017 and that the notice of the Ministry of Finance aphid and that an exception to the financial management Law No. / 95 for the year / 2004 or any other superseding law and order to the Ministry of Finance take action in light of this. Article -26- Finance ministers and planning federal reallocation refunds of farmers received agricultural initiative projects by peasants in previous years , loans to the year / 2017 budget and to allocate exclusively to projects agricultural initiative agricultural bank exception of paragraph [1] section [4] of the financial administration Act No. 95 / for the year 2004. Product - 27. Minister of Finance at the request of the Minister of oil and the approval of the Prime Minister issuing remittances treasury or treasury bonds when needed , or to cover the entitlements of the national oil companies or global operating in the country that does not exceed the total of the 12 billion dollars [twelve billion dollars] , issuing one or multiple versions within a year / 2017 Article-28 is committed to federal ministries, provinces and departments not associated with the Ministry to buy their requirements from the federal ministries and products that not less than the value added of these bundled products and processed on the [25%] of the cost of import value added her and that the local product prices are not higher than the imported counterparts by more than [10%] , taking into account the quality specifications and quality. Article -29- not the Council of Ministers may issue any decisions include the grant in any ministry or institution not linked to the Ministry without the presence of the allocations in the general budget approved during the fiscal year that are being settled in the budget of the following year. Article -30- committed the federal government and the province when an increase in exported quantities mentioned in article 1-first-b of the budget law, of the revenue actually the public treasury of the state to account . Article-31- Federal Minister of Finance the power to transfer the financial allocations for the departments that will disengage from the ministries and attached to maintaining concerned during the financial year. Article -32- on all configurations centrally funded affiliated to the ministry or institution not linked to the Ministry of all transfer revenues obtained under the laws and regulations window income once to the public treasury of the state for the purpose of enabling the Department of Accounting of financing the federal budget estimates. Article -33- First -aly the Ministry of Finance retrenchment and reduction of fuel amounts and maintenance of vehicles used, as follows: a-five cars each and every one of the heads of the three governing bodies and four cars to the Vice chairman of the board of Representatives. b-three cars to the minister or Badrjtah. c -seartan both deputy ministers and rank shall be fixed [civilian and military] and general managers and rank shall be fixed [civilian and military]. Second - borne by the employee who uses a car from the parking state fuel expenses and maintenance fully with the exception of operational cars and farm productivity and ambulances and cars staff transport and security services. III non - payment of pensions to any employee of the state employees and the public sector including senior of the three presidencies officials until after discharge from state property movable and immovable and retroactively to submit Federal Office of financial supervision report to the House of Representatives no later than the end of the first quarter of the year / 2017. Fourth - reducing external scholarship expenses and accounted very necessary for the purposes and reduce the number of delegates to the [50%] fifty percent identified with the deployment duration least not to organize any conference outside Iraq. V. - on the State Department to reduce the number of employees of foreign service personnel in missions by no less than [25%] twenty - five percent of the current owners and the ministries of culture and commerce, defense and health , higher education, scientific research and the closure of Attaches or transfer them to the headquarters of embassies and reduce number of employees working in the attaché at no less than the ratio mentioned above. Sixth - prevents hire private jets from the state treasury on the presidential plane used in the Council of Ministers by the three presidencies and bears all the presidency of the costs involved. Article - 34. First , deduct the percentage [4.8%] of the total salaries and allowances for all state employees and the public sector and pensioners all to meet the state 's needs from the popular crowd and relief to the displaced and other expenses among the allocations earmarked within the federal budget for the current year. Second: The Kurdistan Regional Government is committed to deduct a percentage of [4.8%] of the total salaries and provisions for all employees and retirees in the Kurdistan region to meet the needs of the region , including the needs of the Peshmerga forces out of the region 's share amounting to [17%] included in the federal budget for the current year. Article - 35. at the Ministry of Finance to open a current account for the Association of the popular crowd deposited the cash donations provided to the Commission and to be allocated to offset within the budget Authority popular crowd and the commander of the armed forces to move this account to buy the necessary supplies. Article -36- exempted from duties imported goods and commodities from government departments which are contained in its name and its use exclusively for contracts 1/1 before / 2017 Article -37- cabinet to exempt public and private sector companies from the delay penalties exception of the Implementing Regulations of government contracts [2] for the year 2014 and realized for the reluctance of the completion of projects due to lack of dues in exchange. Article -38- is adjusted tax rate within the item [1] Article [2] of property ID tax Act 162 of 1959 as amended by section 6 of the CPA order No. 49 of 2004 [10%] [ten percent] to [12%] [twelve the percent of the annual revenue of the real estate property. Article -39- First -llowesar competent authorities or the head of the body is related to the Ministry or the governor or authorized by any of them grants from the actual completed a five - year duration of the job of the staff paid leave my name for five years and to be without pay increased for five years and be counted for the purposes of retirement to be paid arrests pension complete within a period of enjoyment of leave and aggregated approval of the President of the Council of Ministers if the employee rank of director general or above. Secondly - the contractor Bagger with ministries or departments not associated with a ministry or provincial request to end his contract fundamentalist consent of chairman of hand hiring or designating someone to meet cash bonus equivalent to wages for three months for each year of a contract that does not exceed twenty - four months, with the exception of expert advisor and military policeman.


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