Here are the tax provisions of the new Constitution of Iraq:
- Article 19, 9th: Laws do not apply retroactively unless otherwise has been legislated, and this exception does not include laws of taxes and duties.
- Article 28:
- 1st – Taxes and fees shall not be imposed, amended, collected or eliminated except by law.
- 2nd – Low-income people should be exempted from taxes in a way that guarantees maintaining the minimum level necessary for a living. This shall be regulated by law.
