Cooperation Law (No. 15 of 1992)

LAWS In the Name of the People Article Four the Presidency of the Bepublie 1- There shall be an administration council for In pursuance of what has been decided by the General Federation of Co-operation the National Assembly and in accordance with supervising over the co-operative movement the Provisions of Para. (53) of the Constitution. and managing the federation affairs and We issued the following Law. consisting of:- Law No. (15) of 1992 A- Members elected by a proportion of two members of each qualitative federation to The Cooperation Law be elected by its administration council Chapter one from among its members. as . members. The Targe1B Article one B- A representative for the Genera! Federation tion I . 'a! d of trade Unions As member. 1 _ Th e co-opera on IS a massive SOCI an economical organization it's aim to develop C- Arepresentati've for the General Federation the economical relations in society from the of Iraqi women as-member. individual manner to the collective manner D- Three experts in the co-operative work to in what is harmonizing the general policy be appointed by the administration council of the State and what is being achieved the of the genera! federation for eo.operation, better rendering for the co-operation mo- 2- The membership period of the members vement. mentioned in Item (A) of Para (1) of this 2- The co-operative sector shall be considered Article shall be for four years liable to re- as a socialist activity and not as a part newal. of the socialist sector. 3- The administration council shall elect Chapter two the chairman and the vice-chairman from Co-operative Organizations among its elected members at its first meeting according to what has been defined Article two in its Internal Regulation. The following co-operative Organizations shall 4- The Council resolutions shall be considered be established by virtue of the provisions of this as obligatory to all federations with the Law. limitation of competences authorized legally 1- The General Federation for Co-operation. thereof. 2- The Qualitative Federations. Article five 3- The Co-operative Societies. 1- The Administration Council shall undertake 4- The Co-operation Fund. the following:- 5- Qualifying and Co-operative Training In- A- Discussing and unifying the plans of the nstitution. qualitative co-operative federations, the fund Chapter Three of co-operation, the qualifying and co-oper- The General Federation For Co-operation ative training Institute and the ratification Article Three thereupon and submitting them to the Council of Ministers for perusal and it may The General Federation for Co-operation is object thereupon by a causative resolution. a co-operative organization represents the co- operative movement in Iraq with its different B- Following up the implementation of the sectors except what has been organized there- plans. from by a special Law and has a juristic pers- C- Preparing an annual report with the results onality. of the implementations of the plans ment-

The Official Gazette No. (41) 13-18-1993 LAWS ioned in Item (A) and submitting it to 2- The Board of Directors may authorize some the Council of Ministers to be acquainted' of its jurisdictions to its chairman except what has been mentioned in Items (A,B, thereupon. D- The co-ordination among the activities of C,D,E,F,G,H,I,J) of Para. (1) above. the co-operative sector and the programming 3- The Board of Directors may authorize some of the eo-operative movement and developing of its competences to the qualitative feder- same according to the central aims of the ative except what has been mentioning in State. . I Items (A,B,E,G,H) of Para. (1) of this E- Discussing, unifying and approvmg of the Article. annual financial balances, the cadre Chapter Four or the temporary or the partial cadre The Qualitative Co-operative and the qualitatative federations and I' the fund of co-operation and institution. Federation F- Discussing and approving the final accounts Article Six of the general federation, the qualitative 1- The Qualitative Co-operative Federation is federations and the fund of federation and a co-operative organization on the country institution. level concerning with a special co-operative G- Appointing the labourers on the permenant activity and has a juristic personality. or the temporary or the partial cadre 2- :A There shall be a Board of Directors ministr- of the personnel for the general federation, ation for the qualitative and co-operative the qualitative federations and the fund of I federation managing its affairs and to be co-operation and the institution, within the elected by the administrative Boards of the cadre and the financial allocations co-operative societies and there shall be approved thereupon in pursuance of what among its members a representative for has been mentioned in Item (E) of this Para. one of the ministries having a relation with H- Deciding on the service, disciplinary and the nature of its activity. pension affairs concerning those working in B- The co-ordination among the activities of the zeneral federation, the qualitative fe- the co-operative societies and their program- derations and the fund of co-operation and ming. the institution in pursuance of the provisions C- Following up the plans and the programmes of the legislations organizing these affairs. of the co-operative societies. 1- The supervising over the institution and D- The approval on the a dministration Board the fund of co-operation and qualitative resolutions of the co-operative societies. federations. 3- The administration board shall undertake J- Issuing the printings concerning the co-op- the following tasks and speciaiizations r- erative movement. A- The planning for the qualitative co-operative K- 'ftt.e contracting with other to implement activity on the country's level. the works and purchasing the requirements B- The period of membership in the adminis- neccessary for the process of the activity I tration board of the qualitative co-operative of the general federation, the qualitative federation shall be for four years liable to federations and the fund of co-operation and renewal. the institution. 4- The qualitative co-operative federation's L- The approval of the resolutions of the Boards resolutions shall be considered as obligatory of Directors of the qualitative federations for an the co-operative societies attached and the fund of co-O~ration and the thereto in the limitations authorized to it institution, legally.

'lhe OfBclaJ Guette No. (41) • lS·lo-199I LAWS 5- The internal regulation for each qualitative co-operative federation attached therewith federation shall define the way of electing its the internal regulation of the society and administration Board, its composition, the the bills of subscription accompanied by number of its members,the work process the names of founders, their residental therein and the way of taking decisions, places and the names of the authorized and any other matters connecting with its therefrom by calling to achieve the regist- tasks in occordance with the provisions of ration and publication operation. this Law. 2 A-The administration Board of the qualitative- i co-operative federation should decide on tile Chapter Five I The Co-operative Societies I foundation request during 60 days from the Article Seven I date of its coming thereto, and if it is agreed upon that then the registration of the 1- The co-operative society is a co-operative! I society shall be done in pursuance of the provisions of the internal regulation thereto organization having a juristic personality and if it is refused the request by a causative to be founded by a group of natural persons decision then the founders or those author- voluntary in accordance with the provis- ized therefrom may have the right ions of this Law aiming at improving the to complain of this refusal economical and social condition for its me- at the same Board during (15) days from mbers by the joint participation work in the date of being informed and in case of accordance with the co-operative principles. insisting on the refusal then they may object 2- The co-operative society shall be founded in before the Board of the General federation pursuance of the following conditions: of co-operation Board during (30) days from A-The number of the founding members shall the date of their being informed and the not be less than 10. decision of the administrative Board of the B- Its naming shall be associated by the pron- General federation for co-operation in this ounciation of (co-operative) and the main respect shall be final. purpose of its work and region. C- Its Services shall be limited to its members B- If the administratoin Board of the qualitative except what has been excepted of that in co-operative federation and the general accordance to its internal regulation. federation of the administration Board for D. The responsibility therein shall be limited. co-operation did not decide of what have E- It shall have its internal regulation. been submitted to them by virtue of Para. 3- The affiliation to the co-operative societies (A) above during 60 days from the date found to manage the housing complexes of the request coming or objecting or shall be bound to all owners of the housing complaining toit then society shall units in these complexes. be considered as being existed and be regis- tered by virtue of Law. 4- It is permissible to establish co-operative societies of which the membership therein C- It shall be stipulated on the provisions of shall be limited to a group of citizens gather- registering the society in the internal regu- ing them joint circumstances. lation of the society.

PART ONE 3- The founders shall pay the duty of registrat- ion of ten dinars, to be registered as a The Foundation Procedures I revenue to the competent qualitative co-op- Article Eight I erative federation at the consent of register- 1- The founders shall submit the request ofl ing the society explicitly or by virtue of foundation to the competent qualitative Law. The Official Gazette No. (41) 18-10-l.993 LAWS 4- The founders shall bear collectively of what the competent qualitative co-operative fe- is required for founding the society of ex- deration during 30 days from the date of penditures if has not be registered and to being informed with the refusal resolution give them back what shall be decided by the and the administration Board resolution of administration Board after their registrat- the qualitative federation in this regard ion. shall be final. 5- The founders shall be responsible collectively 2- If the administration Board did not decide about the properties paid up to them I on the objection during 30 days from the until delivering same to the administration date of its coming thereto, therefor the Board in case of their registration or retur- objection shall be considered as being accep- ning to their owners in case of not-registrat- ed by virtue of Law, ion. Part Three 6- The founders should invite the General Body to be held during (90) days from the date Missing the Membership of registering the society to carry out the Article thlrteen election of the administration Board. The membership in the co-operative society Article Nine shall be missed in one of the following cases:- 1- If he missed one of the membership condit- The co-operative society shall acquire the ions. juristic personality during its registration. 2- The Death, but the missing of the member- The Second Part ship because of death does not prevent the Conditions and their Acquisitions transformation of all acquired rights of the deceased person to whom he supports them of the Membership legally whether the death has occurred before Article Ten or after his getting to these rights. There shall be provided the following of who 3- In the case of accepting the regsignation by ever is accepted as a member in the society: the administration Board of the society or 1- To be an Iraqi and it is permissible for the after passing 30 days of its registration Arabian residing in Iraq to join into the and did not decide therein. society. 4- The discharge in one of the following 2- To be completed the eighteen years of age. cases:- 3- Not to be joined into other society having A- Firstly: If he had not been paid the date the same activity. due to him to the society during one year 4- He should accept the internal regulation of from the maturity date after warning him the society and apply it. with a period not less than six morths. Secondly : If he committed an act prejudices the Article Eleven society materially or morally . The person shall acquire the membership Thirdly : If he had'nt fulfilled the obligations character in the co-operative society when he· and duties accrued on him towards the pays the substitution of the affiliation and the society in accordance with its internal subscription. regulation. Article Twelve I B- The decision of discharge shall be taken by I the administration Board and the dircharsr- ~ 1- Whoever is b . emg f re use d the I ed person has the right to complain at the request of his affiliation into f administration Board of the qualitative a co-operative society, shall have the right' federation during 30 days from the date of of objection at the administration Board of being informed.

'l1te OBiew Gazette No. (41) 13-10-1998 LAWS C- If the complaining has been refused then and democratic free way and by secret the discharged has the right to object on: ballot. the council resolution before the General \ B- The period of administration Board and co- Federation for co-operation during (30) I ntrol committee elections shall be defined days from the date of being informed with! and the period of accepting the nomination the refusal and the general federation re-\ and announcement thereof shall be specifi- solution shall be final. \ ed. C- After elapsing the period defined for no- D- If it had'nt been decided with the complain-\ mination, the names of candidates for each ing or objection during the defined period, I of the administration Board and the control then the objection shall be considered as i comittee shall be declared in an organized acceptable by virtue of Law. serial list according to the seniority of the The Fourth Part I nomination requests. The Society Administration I,D- Any other controls defined by the internal , regulation. Article Fourteen The organizational structure of the society Article Sixteen shall consist of the following:- 1- The Administration Council: It shall be form- 1- The General Body ed of a numeber not less than five original 2- The Administration Board members and three reserved members and 3- The Control Committee. shall undertake the society management and representation, and the internal regul- Article Fifteen \ I ation of the society shall fix the way of its 1- The General Body - Is the higher body in I election and the work process therein and the co-operative society and shall consist of I the way of taking its decisions, tasks and all the members registered therein. I specializations provided that the member 2- The general body shall supervise over the so- ! therein should complete the primary study ciety's activity, lay down its general policy, at least. approve its annual budgets and plans, and 2- It is not permissible for the administration final accounts, and it shall elect the admin- council member to have a direct or indirect istration Board and the control committee. l interest in the contracts and bargains conclu- and it may take what it deems. necessary of ded with the society or making any trade resolutions and recommendations in pursu- work with it. ance of competences and specializations 3- The membership period in the administration stipulated in the internal regulation of the Council shall be for four years liable to re- society. newal. 4- It is permissible for the administration 3- The internal regulation shall define the way Council to appoint a director to dispose of of inviting the general body for meeting and the administrative and financial society aff- the work process therein as well as the elect- airs other than the members of the admini- ion of the administration Board and the stration council and defining his specializa- control committee, provided that it should tions and duties. observe the following controls:- Article Seventeen A- For each member in the society has the opinion to be elector or candidate in the 1- The Controlment Committee: It shall be com- elections of the administration provided that posed of three members elected by the gene- the election shall be carried out in a direct ral body for four years liable to be renewed

The Official Gazette No. (41) 8 13-10-1998 LAWS provided that the member therein should A- The substitution of affiliation to the society and it shall be in behalf of the general body able by the termination of the membership in suprvtsing over the harmonization of .., il I ti d and for any reason whatsoever. the administration counc reso u ons an the activities of the society with the provis- ,B- The gifts, wills the cash and in kind assi- ions of Law, the internal regulation and the, general body resolutions. I stances and others accepted by the society. 2- ~e Controlm~nt C?mmittee shall. ~ave the, . His account or deserved thereto on the nght to acquamt WIth all the a.dministrative [society, registers, instruments contracts, resolutions, i orders and the dossiers concerned with the j c- The returns, profits, interests and propert- society as can as possible to make it able! ies which are not being requested by the to achieve its duties mentioned in Para. (1) ! member within five years from the date of of this Article. t its distribution. 3- The Controlment Committee shall submit I,. a report with the results of its works to the Article Nineteenth general body in each meeting held by the \ body. ~ 1- It is .iot permirsiblc to sell or mortagage 4- The Control Committee may have the right to invite the general body to the meeting t on necessity. 5- The Controlment Committee sh~ll attend all '. the meetings of the general body and may It the stocks of the the stocks of the mem ber or relinguish member or religuish therefrom or from any right for him in the society or confiscating them as a payment supervise over any suggestion made by the body. The Fifth Bra,ncll I to a debt accrued thereupon for the other except thereto. 2- The society may mortagage the stocks The Financial system of the Society of the member and his share from the Article Eighteen return or any sum deserved thereto The Finance of the society shall compose, against its debts thereupon, and it may of :- collect the debts from any sum registered 1- The society capital shall compose of no- on his account or deserved to him on the minal stocks of equal value not less than five dinars for each one stock, to be paid society for the primary studying at least. by the members completely and it is not permissible to increase the contracting of Article Twenty the member in the society capital over pr- oportion of 100'/c therefrom. 1- The administration Board of the general 2- The General Reserve : It shall represent all federation for co-operation have the right of what has been accumulated at the socie- of deleting the properties and possessions ty of its annual profits by virtue of Article (21) of this Law. related to the co-operative organizations 3- The variable Reserves and shall be composed covered by the provisions of this Law in of:- accordance with the following basis:-

The Official Gazette No. (41) ., 18-10-1993 L.."-WS A- The standing assets consumed as a result the objection aforementioned thereto in of the usual usage because of the finishing Para. (F) during a period not more than of its productive age limited with regulat- (60) days and shall inform the general body ions and instructions and there is no an I of the concerned society at nearest meeting economical interest of continuing in the thereto with its opinion and the procedures productive and operative process. taken about its objection. 2- The properties and finances related to the B- The standing assests which the competent co-operatiive organizations covered by the technical committee decided their disadvan- provisions of this Law shall be written off tage econmically after the elapsing of the by the Administration Board of the Ge- half of their productive age defined by neral Federation for Co-operation and shall their book value shall not be more than be subject to the auditing of the Diwan of 10000 dinars at deletion for each case. Financial Control. C- The standing assests which a competent 3- The co-operative organizations of the me- technical committee decided that they were asures, basis and procedures depended upon consumed in unusual way provided that in the enterprises of the socialist sector shal their book value shall not be more than be more than 15<70 of stocks value subsc- 5000 dinars at deletion for each ease, and treating the natural loosing or the D- The goods for the purpose of selling and the damageoccurred in the agricultural crops. store assests damaged during the year at the concerned eo-operative organization if Article .Twenty One the value of their purchasing not more 1- After the approval of the general body of than (10000) dinars or 2% of the purchases the society and the administration Board value which ever is less during the sante • or the qualitative co-operative federation year adding thereto the opening balance I' on the final accounts attached therewith provided that a competent technical com- the administration Boord report and the mittee ~all decide that the damage was report of the Diwan of Financial Control a result of circumstances and factors bey-I of which the net proceeds shall be distributed and the workers will therein. on the following aspect: E- The debts which are not attainable after 30% The general reserve. following up all the legal ways and proced- 10% For the general federation and the qu- ures provided that they shall not be more alitatvie federations. than 5000 dinars. 10% For Co-operation Fund. F- The administration Board of the co-operative 30% For members according to their dealing society which the deletion occurred therein with the society. according to the way mentioned in Paras. 5% For the social services specialized for the (A, B, C, D, E) should acquaint the general members', interest according to instruct- body at the nearest meeting thereto after I ions issue~ by the General Federation for the issuance of the deletion resolution with Co-operation. the details of properties and finances which 10% For members according to the value of had been deleted and their causes. ' their stocks provided that they shall not And the general body may object on the I be more than 15% of stocks 'value subsc- deletion at the Administration Board for' ribed therewith and the remain shall be co-operation with the showing of objection paid to the Co-operation Fund. reasons. \4% The reward of the administration Board G- The Administration Board of the General members, the control committee and the Federation for Co.operatlon shall consider members of other committees other than

TIle Qtfi.cial Gazette No. (41) 8 13-1{)"1993 LAWS the members of administration Board and I Article Twenty Four the control committee. \ 1- The society according to a resolution by its 1 % For the employees according to their di- I' general body and with the approval of the stinctions in rendition and the administrat- competent, qualitative and co-operative fe- ive body elected member for the Board I deration may join another society of that of the Qtla!:tntive Federation Administrat- activity or of the integrated activity to form ion shall continue in getting the reward a new society under the consent of it81 ge- provided that the internal regulation shall neral body. defiine the way of distribution. 2- The society also may incorporate with a 2- The financial accumulation surplus of the number of societies to compose a new society federation need and the qualitative federat- in accordance with the controls mentioned ions shall be circulated to the following fiscal in Para. (1) of this Article. year. 3- The general federation for co-operation at 3- The General Federation for Co-operation, the necessity of the co-operative organization and the qualitative co-operative federations interest may merge a co-operative society may operate the surplus of the proceeds to another of the same activity or integrated specialized thereto in the investments pr- activity or incorporate a number of co-oper- ojects serving the co-operative organiz- ative societies to compose a new co-opera- ations. tive society. 4- The internal regulation of the society shall Part Six define the procedures of joining aid amalg- The Activity of the amation and the way of rights and duties Societ:r transformation and the compositions of Article Twenty two the administration Boards. 1- The society shall exercise its activity in pu- 5- The administration Board of the society may rsuance of an annual plan prepared by its open branches or markets or any other Administration Board with co-ordination of establishement to consolidate the society's the competent authorities and to be activity. agreed upon each of the general body and Articlt' Twenty Five the administration Board of the competent, qualitative, co-operative federation and shal I- The Co-operation Society shall be dissolved be a part of the general federation plan by one of the following reasons.- provided that this shall be emanated from A- Not beginning its activity ill spite of pas- the reguirements of national economy devel- sing one year of ita registeration without opment and within the frame of the plans any legal excuse agreed upon by the comp- of the National Development. etent qualitative and co-operative federat- 2- The society shall depend upon the geograp-\ ion. hical position and the residence of its mem, ;B- Its stopping of exercising its activity for a bers as a basis to exercise its activity, and I connected period more then a year without the grouping societies mentioned in Article I any legal excuse agreed upon by the comp- (7) of this Law shall be excluded. etent qualitative co-operative Federation. C- The ending of purposes and targets which Article Twenty Three the society founded for it or the impossibility I The internal regulation of the society shall! of its implementation. define all the bases and the conditions of operat- D- Its missing 75ro of its paid up capital and ions needed by its activities andspecializations. no decision has been taken by its general

LAWS body to increase it more than the proportion mittee of which the period of each one of mentioned thereto. them shall not be more than six months E- If it moved out from the eo.operative achieving during it the invitation of the targets. general body to elect a new administration F- If the number of its members became less board and new control committee according than ten and this number has not been co- to rules decided in the internal regulation of mpleted during three months. the qualitative federa.tion. G- If its general body took a resolution to Chapter to Cooperation Fond dissolve it, 2- Dissolving of the co-operative society and Article Twenty Six its, liquidation shall be in the cases mentioned I The co-operation fund founded a. ace in Item (A. B. C. D. E. F) of Para. (1) of! eration fund founded by virtue of the Law this Article by a resolution from the admin- ' No. (58) of 1982, it shall have a juristic pe- istratlon Bo ..rd of the g?n~r:11 federation i l'BOnaJity as well as special annual budget for co-operation according to a recommend- ; containing its revenues and expenditurees ation from the competent qualitative and! and has an internal regulation regulates its co-operative federation. i management and the process of work in it 3- At the liquidation of the society, it is not I and the way of disposal in its properties. permissible to distribute on. the members! Article Twenty Seven more than the value paid up for their stocks I ., . actually while the rest will be registered as I' The fund shall be run. ~y an adm1Dlstrati~n a revenue to the co-operation fund. [Board be formed by a decision from the admin- " A - The a dminist '%- ti lIDS ra Ion B oard 0 f the genera11 istration Board of the general . federation for ole eration f or co-operatiIon may di ssoIve th e leo-operation and shall be cODS1Sted of: .c d administration Board of the co-operative 1 1 - The Chai~an of the Ge~eral federation for society whenever confirmed thereto the, co-oparation. (As a chairman), occurring of gross transgressions and de-,I 2- A representative of the Ministry of Finance viations in applying the Law and the inter- his title job shall not be less than a director nal re~lati~n,an,dit may d~ss~lve ~e contr~lll general nominated by the minister (As -a v committee if It IS· not achieving Its duty ill ice chairman), the right way. ! 3- A representative of each of the qualitative B- The Board before practicing the competency federations nominated by the council of its of dissolving mentioned in Item (A) of this administration. Para should direct a written notice (As-member) to the authority's conerned to correct its conditions during a period not less than \4- An expert in the co-operative movement, 90 days as from the date being informed (as-a member). thereby and not responding to its conent 1 1 Article Twenty Eight during the said period. 5- If the general federation for co-operation 1- The resourses of the fund shall consist of, decided to dissolve the Administration Board A- The fund share stipulated in Article (21) of the co-operative society or the control! of this Law. committee then the qualitative co.operative B. A sum of ten dinars from each member in Ii

federation should initiate to form a tempor- a co-operative society getting a plot of land I ary administration Board or a control com - I or a housing unit by the society. 10 1~lo-l993 LAWS c- The remaining of the co-operative society Ifirst university certificate at least and having finances after its settlement. experience and specialization in the co-operative D.The donations, gifts and wills. movement assisted by a number of specialized . ., lperso'.'," ll.:l J-l1.is :liel.d. of which the Internal rezulat- E. Any sumo stipulated ill the internal regul- .u.:> w. b ations of the co-operative organizations. lion of L:;..) b3Ututhm shall define their number. 2- At the ending of the fiscal year the remained Art:eic 1biIiJo Two profits and sums in the fund shall be circul- Resources of the Institute shall be consisted of:_ ated to the following fiscal year. 1- The annual grant allocated to it by the Administration Board of Co-operatlon Fund. ArU,cle 'r wenty Nlne 2- The annual grant alloted to it by the General 'I'he Co-operation lWld shall undertake the Federation For Co-operation and Administ- following:- rative Board of the Qualitative Federations. 1- Securing the facilities granted to the co-op- 3. Fees of participation in the courses organiz- erative societies. ed by the Institute being defined by the Inter- 2. Issuing the loaning bonds in accordance nal regulation of the Institute. with the provisions of the Law. 4- Assistances, presents and grants being given 3- Loaning the co-operative societies against: by the national, Arab and international securing its movable properties and its real I organizations, federations and societies with estates by the interest defined by the Ad-: the approval of the General Federation For minstration Board of the fund in accordance; Co-operation. I with bases decided in its internal regulation. 5- Any amounts stipulated hy its internal re- 4- Submitting the social services for co-oper-: gulation not to be contradicted 'with the ative organlzationsand their members. ! provisions of this Law. 5- Investing and developing the surplus prop- iI Article Thirty Three erties accumulated therein within the inves- I tment channels achieving the aims of the !The Institution shall undertake the following:- co-opevative movement. II 1- Putting the plans concerned with the prepar- i ing, qualifying and trainning the specialized Chapter Seven cadres for the co-operative movement by the Qualifying Institution and the way of organizing courses in co-operation Co-operative Training and coordination with the authorities con- Article Thirty cerned. The Qualifying Institution and the co-op-: 2- The p~anning to find a. complete tea.ching erative Training-It is a co-operative organizat-] sta~es ~or the. co-operative m~vement "'. co- ion having a juristic personality and an annual I o.r~mabon \V1t~ ~he. councils of umver budget including its revenues and expenditures I sities, colleges, institutions and the popular and has an internal regulation regulates its organizations and the like. administtration and the work process therein 3- Strengthening of Co-operation connections and the way of disposal with its properties and and exchanging of experinces with the the eurreula of teaching and the wages of its \ ~o-?perative enterprises and institutions lectures and specializations. inside the Country and abroad. II 4- Encouraging the co-operative teaching by

.Article Thirty one . I the researches the studies and the university The Institute shall be run by a director i theses and the dissemination and dncurnentat- appointed by the Administration Board of the \ ion of the dual co-operative activities and general federation for co-operation having the nominating those who are joining with the The 016c1a1 Gaze'7::-:: -:(::41.:'7)-----~------------ ..~---~ tte N::"'o-. u 13-10-1993 LAWS conferences. symposia, missions, scholarsh- costs of their purchases from the State de- ips, and the studying leaves inside Iraq and i partments and the socialist and mixed abroad. sector provided that this .ehall not be less 5- Preparing of conferences, symposia and the than the cost price. enlarged co-operative meetings, the support- , 6 - The State and the socialist and mixed sector ing of the Arab, co-operative movement, and I shall allocate a proportion of its productive the invitation to unify the co-operative!, seIlings to the co-operative organizations terms, legislations and currcula in the Arab : agreed upon annually by bound contracts. land in what s,ynchronizing with the Arab I 7- The State shall own without substitution co-operative thinking unity through caring! the shops and the trade ceilings formed of the Islamic Arab Heritage. I apart of the housing complexes built by the Chapter Eight ! State to the co-operative societies founded The Privileges And Exemptions by virtue of this Law to the manage of these complexes except the utilities special Article Thirty Four I ized for State departments responsible for 1- The State shall own or lease to the co-oper-I giving the general services therein. ative oragnizations the estates needed there- Al'tiele Thirty Five to for its purposes without substitution or encouraging rate. 1- An importing share shall be allocated for 2- The State shall submit its services to the I the co-operative organizations in the import- co-operative organizations without interest ation programmes of the State undertaking or in encouraging wages. its achievement by the general federation 3- The co-operative organizations shall be for co-operation in co-ordination with the exempted of what concerned with the ex- state departments concerned. ercising of its works from:- 2- The co-operative organizations shall be A- The stamp duty. treated as state departments as for profiting B- The duty of registering the moveable prop- from the exemptions, aids, facilities, loans erties, the real estates and the contractions and assistants granted by the State and its in the State departments' and the Socialist financial establishements. sector. C- The customs duty and surtax of what Chapter Nine has been imported of tools, apparatus, ma- .Final Provisions chines, equipment and furnitures enabling it Article Thirty Six of exercising its activity. . D- The estate and plots tax and the income 1- The general federation for co-operation is tax. the higher co-operative organization may E- The seperation duties and the duties of bu- inspect the co-operative organization to be ilding licence. sure of the correctness of the applying of 4- The co-operative orgnizations shall be COver- the Law and the internal regulation and is ed with exemptions enjoyed by the industrial the reference in solving the problems, and projects by virtue of the Industrial Invest- conflicts occurred among the co-operative ment Law for the socialist .and private organizations accrued about the applying sectors No. (25) of 1991 or any other legisl- of the provisions of this Law. ations replaces it and any other exemptions 2- The qualitative Co-operative federation may enjoyed by the industrial projects. inspect the co-operative societies connected 5- The co-operative organizations shall be gr- therewith for the purposes mentioned in anced discount not less than 150;'0 of the Para. one of this Article. i I

The oJiiciaI Gazette No. (41) 18-16-1998 LAWS Article Thirty Seven from the reserved. members provided that the internal regulation shall define the way of 1- All the co-oberative organizations accounts this procedure and the authority supervised shall 00 subject to the controlling land audit- thereupon. ing of the Diwan of Financial Control. 2- The chairman and the administration 2- The general federation for co-operation shall Board members of the general feder- define the programms of the internal contro- ation for cooperation shall be devoted lling organizations in co.ordination with the i to their work in the qualitative federation, Diwan of Financial Control. and the chairman of the administration Article Thirty Eight Board of the co-operative society shall be devoted to his work in the society at the time The co-operative organizations shall collect of their election in their said positions. their debts in accordance with the provisions 3- The service of the devoted person shall be of the Law of Collection the Governmental considered according to the provisions of Debts. this Law as adequate service for the pur- Article Thirty Nine poses of the increment, promotion, upgrad- The administration Board of the general ing, pension and for other service matters federation for co-operation shall under i in his department. take the putting of a special regulation Article Fourty One showing the procedures. and the way of All the properties of the co-operative organ- selling and leasing the properties and esta- izations founded by virtue of this Law shall tes of the co-operative organizations. be considered as public properties for the Article Fourty purposes of applying the Penal Code and 1- A : It is not permissible to gather between the other competent penalty codes. the membership of two councils or more of Article Fourty two the Boards of Directors of the following ad- i ministrative co-operative organizations at I Labour Law No. (71) of 1987 and the Pens- one time: lion and Social Security of Labourers Law No. Firstly : The co-operative societies. ! (39) of 1971 or what has been replaced them Secondly : The qualitative co-operative federat- !shall be applied on the labourers in the co-oper- ions. iative organizations. or whatever replacing there Thirdly: 'rhe general federation for co-operation. \of. ~ I B- In case of electing any member of the admi- ! Article Fourty Three nistratlon Boarns members or the society or the administration Board or tho -malitative i li- The general federation for co-operation shall put the internal regulation for the co-oper- co-operative federation to a higher position 1 al.iv(> org-anizations and submitting them to then the quorum of the Board· concerned I UIe·o-'""'-nrl~mCQtthe geUta.,j federation I shall be completed from the reserved i for co-operation to--l:1e-~~~._w_..:l-_ _ ~moorn. II' upon. C- In case of electing the chairman of 2- The internal regulations shall contain the administration Board of the so- I organizational rules for the incentives, re- ciety or his deputy or both of them I wards, the wages and' the service affairs to a higher position then the adrn- I for administration Boards of the co-operative inistration council concerned shall elect a su- I organizations for the labourers therein, the bstitution among its members after the co- rules of work process, the w,ay of particip- mpleting of the legal quorum of the Board ation, dissolving and liquidation thereto and

----------------------------------------- The Official Gazette No. (41) 18 13-10-1998 LAWS any other organizational matters including control committees shall continue in their works the financial and disciplinary matters, until the termination of legal period or dissolving same in pursuance with the rules decided in this Article Fourty Four Law. The Co-operation Law No. (58) of 1982 shall ArUcle Fourty Six be abrogated and the regulations and instructions . d b irt f it hall ' lid l' a This Law shall come into force from the Issue y VI ue 0 1 S S remain va naw y lth th ' O f tho date of its publication in the Official Gazette. no t cont radieting WI e provisions 0 IS , ' f h t h b b tit Made at Baghdad this the 14th day of Thul- L aw until the issuance 0 w a as een su s - Hijja- 1412 H., corresponding the 15th day of ut ed them. June of 1992 A.D. Article Fourty Five Saddam Hussain The co-operative organizations existing at 'l'he president of the the validity of this Law shall be considered as Republic being estn.blishcd according and theyshould be (Published in Alwaqai Aliraqiya adjusting Pleir conditions according to its provisions and the administration Boards and (Ar.Edit) No, (3412) of 22-6-1992)" 1& 18-10-1993 ANNOUNCEMEN'l'S which are occurred in Baghdad Governorate, Furth~ t9 the :AJm.Quncement NQ. 3/2/4/2/ in addition tQ its priginal jurisdiction au- thorized in accordance with the announce- 4616 Qf 4-7-1993 issuea by this Ministry. ment men~ned abQve.: t· Courtl pi inquiry concerning with the cars 2.. This ~ouncemenf shall be imp'lemented theft shall be competent (duly qualified) ~m the date pf its issuance. witti the inVestigatiQD in crimes pf thievin Minister of Justice spare parts of cars as well as in crimes pf ;(PubUshed in Alwaqu· Aliraqiya p>ssessmg cars theft and their spareparts (Ar.. Edit.,) NQ.3477 of 27-9-1993). 13-10-1993