> ## Documentation Index
> Fetch the complete documentation index at: https://docs.conduit.financial/llms.txt
> Use this file to discover all available pages before exploring further.

# Iraq

> How to collect KYB documents from business customers in Iraq (IRQ) when onboarding through the Conduit API.

## Overview

| Field | Value |
| - | - |
| Region | Asia (West, South & Central) |
| ISO 3166-1 | IQ / IRQ |
| Registry | MOT Companies Registrar (federal) or KRG-MOTI (KRI) |
| Last updated | 2026-05-06 |

## Identifiers

Collect two identifiers from each business customer in Iraq and submit them as strings on the application body.

| API field | Local name | Issuer |
| - | - | - |
| `businessInfo.taxId` | **TIN** | General Commission for Taxes (GCT), Ministry of Finance |
| `businessInfo.businessEntityId` | **رقم تسجيل الشركة** | MOT Companies Registrar (federal) or KRG-MOTI (KRI) |

*Tax ID:* Issued post-registration; format not publicly standardised.

*Registration number:* Sequential numeric; appears on the Certificate of Registration. KRI-issued numbers are distinct from federal numbers.

## Sector regulators

`CBI` · `ISC` · `GCT/MoF` · `MOT Companies Registrar` · `KRG-MOTI`

## Legal structures

| Local name | Abbreviation | Description |
| - | - | - |
| Limited Liability Company (شركة ذات مسؤولية محدودة) | LLC / ش.م.م | 1–25 shareholders; minimum capital IQD 1,000,000; managed by an appointed Managing Director; most common form for foreign investment under Companies Law No. 21/1997 (as amended by Law No. 17/2019). Equivalent to a US LLC. |
| Joint Stock Company (شركة مساهمة) | JSC / ش.م | Share-capital company with separate legal personality; minimum 5 shareholders and a board of 5–9 members. Private JSC shares are restricted from public trading; Public JSC shares may be listed on the Iraq Stock Exchange. Closest US equivalent: C-Corp. |
| General Partnership (شركة التضامن) | — | Two or more partners who are jointly and severally liable for all partnership debts to the full extent of their personal assets; minimum capital IQD 50,000. Closest US equivalent: General Partnership (GP). |
| Limited Partnership (شركة التوصية) | — | At least one general partner with unlimited liability and one or more limited partners whose liability is capped at their capital contribution; governed by Companies Law No. 21/1997. Closest US equivalent: Limited Partnership (LP). |
| Simple Company (شركة البسيطة) | — | 2–5 partners; lighter governance and formality than a general partnership; partners may contribute capital or services; typically used for small professional or trading firms. Closest US equivalent: General Partnership (GP). |
| Individual Enterprise (المشروع الفردي / شركة الفرد) | — | Single natural person who owns the sole share and bears unlimited personal liability for all enterprise debts; reserved for Iraqi nationals. Closest US equivalent: Sole Proprietorship. |
| Mixed Company (شركة مختلطة) | — | Joint venture between private persons and a public-sector entity holding at least 25% of capital; may only be formed as an LLC or JSC; subject to additional state-participation governance rules. No direct US equivalent; a public-private hybrid. |
| Branch of Foreign Company | — | A foreign entity registers a branch with the MOT Companies Registrar; the branch has no separate legal personality and the parent bears full liability; requires a local representative. Closest US equivalent: Foreign Branch (not a separate legal entity). |
| Representative Office | — | Foreign entity presence limited to liaison, market research, and promotional activities; may not conduct revenue-generating commercial transactions; registered with MOT. Closest US equivalent: Foreign Rep Office. |

## How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

| Evidence area | Documents needed |
| - | - |
| Legal Registration | Certificate of Company Registration |
| Constitutive Documents | Memorandum and Articles of Association |
| Tax Registration | Tax Registration Certificate |
| Operating Permit | Municipal Trade License |
| Ownership Records | Shareholders Register |
| Governance Records | *Any one of:* Managing Director Appointment Record · Board Register |
| Signing Authority | *Any one of:* Board Resolution · Notarised Power of Attorney |
| Address | *Any one of:* عقد إيجار · فاتورة خدمات · كشف حساب بنكي |
| Good Standing | Certificate of Company Registration |

## Documents to collect

The physical documents you'll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil's Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

| Document | Proves |
| - | - |
| **Certificate of Company Registration (شهادة تسجيل الشركة)** | Legal Registration, Good Standing |
| **Memorandum and Articles of Association (عقد التأسيس والنظام الأساسي)** | Constitutive Documents |
| **Tax Registration Certificate (شهادة التسجيل الضريبي)** | Tax Registration |
| **Municipal Trade License (إجازة تجارية بلدية)** | Operating Permit |
| **Shareholders Register (سجل المساهمين)** | Ownership Records |
| **Managing Director Appointment Record** | Governance Records |
| **Board Register (سجل المديرين)** | Governance Records |
| **Board Resolution** | Signing Authority |
| **Notarised Power of Attorney (قرار مجلس الإدارة / توكيل رسمي)** | Signing Authority |
| **عقد إيجار** | Address |
| **فاتورة خدمات (خلال 90 يومًا)** | Address |
| **كشف حساب بنكي (خلال 90 يومًا)** | Address |
| **Sector-Specific License** | CBI License (banking/exchange), ISC License (securities) |

### Collection notes

* **Legal Registration:** Issued by MOT Companies Registrar (federal) or KRG-MOTI (KRI); confirms registration number and legal status.
* **Constitutive Documents:** Single constitutive document for LLCs; JSCs may have separate memorandum. Filed with and stamped by MOT.
* **Tax Registration:** Issued by GCT/MoF; must be obtained after company registration. Kurdistan has a separate tax administration.
* **Operating Permit:** Issued by local governorate/municipality; required to operate at a specific address. Requirements vary by governorate.
* **Sector-Specific License:** CBI for banks, money-service businesses, FX dealers; ISC for brokers and market participants. Only required in regulated sectors.
* **Ownership Records:** MOT extract lists all shareholders for the company's registered jurisdiction (federal or KRI).
* **Governance Records:** Embedded in MOT company file; MOT-certified extract or stamped Memorandum listing appointed directors suffices.
* **Signing Authority:** Board resolution of LLC general assembly or JSC board; POA must be notarised by Iraqi notary and, if issued abroad, authenticated via embassy legalisation chain (Iraq is not a Hague Apostille party).
* **Address:** Lease (no recency requirement) OR utility bill OR bank statement dated within 90 days. Satisfies both registered-address and operating-address checks.
* **Good Standing:** Neither the federal MoT Companies Registrar nor KRG-MOTI surfaces a separate certificate of good standing; active status is evidenced by a recently-dated Certificate of Company Registration (شهادة تسجيل الشركة) confirming current registration plus any sector-specific Permit to Practice Commercial Activity where applicable. Request issuance within 30 days.

## Person roles

When you submit a person on the application body, set their `role` to one of Conduit's canonical `BusinessPersonRole` values. Use this table to map a local corporate-governance title onto the right canonical role.

| Local role | Canonical API role | Description |
| - | - | - |
| Managing Director (مدير عام) | `CONTROLLING_PERSON` | Appointed by general assembly of LLC; day-to-day operational authority. |
| Deputy Managing Director (نائب المدير العام) | `CONTROLLING_PERSON` | Deputises for Managing Director; operational authority. |
| Board Member (عضو مجلس الإدارة) | `CONTROLLING_PERSON` | JSC board member elected by general assembly; governance role. |
| Board Chairman (رئيس مجلس الإدارة) | `CONTROLLING_PERSON` | Elected by JSC board from among members; presides over board. |
| Legal Representative / Attorney-in-Fact (وكيل قانوني / مفوض) | `LEGAL_REPRESENTATIVE` | Holder of notarised POA authorised to bind the company. |

## Additional fields

Country-specific fields you'll need to collect during onboarding, beyond the document uploads.

| Field | Applies to | Reason |
| - | - | - |
| `Iraqi shareholder ≥51% confirmation` | founder | Law No. 17/2019 (federal amendment, eff. 9 September 2019) mandates at least 51% Iraqi ownership in federal-Iraq LLCs and JSCs; does not apply to KRI-incorporated entities. |

## Notes

* Federal vs. KRI bifurcation: Companies registered under the KRG-MOTI in Erbil, Duhok, or Sulaimaniyah are legally distinct from MOT-registered federal entities; registration numbers, governing rules, and the 51% Iraqi-ownership requirement all differ. Always confirm which registry issued the certificate.
* 51% Iraqi ownership (federal only): Law No. 17/2019 requires at least 51% Iraqi equity in federally registered companies. KRI did not adopt this amendment — foreign investors can hold 100% in KRI entities.
* No Apostille: Iraq is not a party to the Hague Apostille Convention. Foreign-issued documents (POAs, board resolutions, identity documents) require full embassy-chain authentication: notarisation → home-country foreign-affairs ministry → Iraqi embassy legalisation.


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