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Iraqi legal system


2. Legislative Procedures

Iraq is ruled by the President. A Provisional Constitution was adopted in 1970 which provides that the Revolutionary Command Council (“RCC”), chaired by the President, is the highest legislative authority. The National Assembly, established in accordance with the provisions of the Constitution, is given the authority to approve laws presented to it by the RCC. The National Assembly can also propose laws for the approval of the RCC.

A number of important laws were issued during the Monarchy. While some of these laws were amended others were replaced by new laws. Therefore, it is advisable to ascertain the latest legal position on a specific matter. (see Gulf Law contact)

Main corporate and commercial  laws:

The Civil Code law No. 40 of 1952 (as amended).
Central Bank Law No. 64 of 1976 (as amended).

Income Tax law No. 113 of 1982 (as amended).

Transport law No. 80 of 1983.

Commercial law No. 30 of 1984.

Execution of Major Projects law No. 60 of 1985 (as amended).

Labour law No.71 of 1987.

Encouragement of Arab Investments law No. 46 of 1988.

Commercial Agencies law No. 46 of 1994.

Companies law No. 21 of 1997.

Free Zones law No. 3 of 1998.

Industrial Investments law No. 20 of 1998.

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Iraqi Legal System


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