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State Financial Accounts 2013 Oil and Gas Iraq
Question 1.4.2a: Does the government publicly disclose how much revenue it receives from the SOE?, 2.1.4c: For the most recently completed fiscal year, did the government... -
State Finances Nov 2015 Oil and Gas Iraq
Question 1.4.2a: Does the government publicly disclose how much revenue it receives from the SOE?, 1.2.4a: Does the government publicly disclose data on the value of tax/payment... -
State Accounts Nov 2015 Oil and Gas Iraq
Question 1.2.4c: Is the most recent publicly available data on tax and payment receipts disaggregated by payment type?, 1.2.4b: How up-to-date is government data on the value of... -
SOMO crude export rules and procedures Oil and Gas Iraq
Question 1.4.7a: Are there rules that govern how the SOE should select the buyers of its production?, 1.4.7b: Are there rules that determine the prices at which the SOE should... -
Service contract main terms Oil and Gas Iraq
Question 1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares?, 1.2a: What is the fiscal system for... -
Oil ministry export transparency policy Oil and Gas Iraq
Question 1.4.8c: Does the SOE or government publicly disclose the date of the production sales executed by the SOE? , 1.4.8b: Does the SOE or government publicly disclose the... -
Ministry of finance internal by-laws amendment 2006 Oil and Gas Iraq
Question 1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained... -
Ministry of finance final accounts 2013 Oil and Gas Iraq
Question 2.1.4d: For the most recently completed fiscal year, did the government publicly disclose the total resource revenue received? -
Implementation rules of Law 19 Oil and Gas Iraq
Question 1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?, 1.2.6a: Is the government required to make all payments to the national... -
IEITI report 2013 Oil and Gas Iraq
Question 1.2.4b: How up-to-date is government data on the value of tax/payment receipts?, 1.1.7b: Do rules require public disclosure of beneficial owners of extractive companies? -
IEITI Iraq report 2013 Oil and Gas Iraq
Question 1.2.4c: Is the most recent publicly available data on tax and payment receipts disaggregated by payment type?, 1.2.4a: Does the government publicly disclose data on the... -
General Audit Bureau Oil and Gas Iraq
Question 1.2.6c: Is the national tax authority required to periodically be audited by an external body?, 1.4.3b: Do rules require a periodic audit of the SOE's financial... -
Financial Admin & Public Debt Law 95 - 2004 Oil and Gas Iraq
Question 1.4.7c: Are there rules that govern how the proceeds from the sale of the SOE's production should be transferred to the government? -
Federal Bureau of Supreme Audit report 2014 Oil and Gas Iraq
Question 2.2.5a: Were transfers of extractive resource revenues to subnational governments externally audited over the most recently completed audit timeframe?, 1.2.7a: Was the... -
Federal budget law 2016 Oil and Gas Iraq
Question 2.2b: Are there specific rules governing the transfer of extractive resource revenues (i.e. are these rules distinct from those governing other types of transfers)?,... -
EITI Iraq 2014 report Oil and Gas Iraq
Question 1.2.4c: Is the most recent publicly available data on tax and payment receipts disaggregated by payment type?, 1.1.8a: From 2015 onwards, have senior public officials... -
Corporate Income Tax Law Oil and Gas Iraq
Question 1.2.6b: Is the national tax authority required to audit extractive companies?, 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? ,...