The Commission also pointed out that the Iraqi Penal Code No. (111) of 1969 (amended) in Article (372), has imposed penalties for imprisonment or fines for certain behaviors and actions that undermine the rights of minorities (religious rather than national). Recommendations: 1. Prompt the Iraqi Council of Representatives to accelerate the issuance of the law on the protection of minorities, the law of Turkmen rights and the law of the development of the provinces Tuz and Tal Afar. 2. Prompt the federal government and the Kurdistan Regional Government to take measures to denounce the hate speech. 3. Prompt the Iraqi Council of Representatives to amend the Penal Code to ensure that any dissemination of ideas based on racial segregation or racial hatred and any incitement to racial discrimination is punishable by law. 4. Prompt the Iraqi Council of Representatives to amend the Iraqi Penal Code (Article 372) and consider behaviors that infringe the rights of minorities a criminal offense and not a misdemeanor. National Human Rights Bodies to Combat Racial Discrimination (Articles 2-7): The Law No. (53) of 2008 was issued to establish an independent commission for human rights based on Article (102) of the Iraqi Constitution of 2005. The Board of Commissioners was elected for the second round and started their work in August 2017. The president and vice-president of the Commission were elected on 9\12\2017, the Commission works in accordance with the Paris Principles in terms of its independence guaranteed by the Constitution and the law, however the Commission suffers from the lack of financial allocations in relation to the tasks and duties carried out, and the estimated budget prepared by the Commission passes in three stages: the first stage: To the Finance Committee of the Council of Representatives, the second stage: to the Ministry of Finance \ Budget Department, and the third stage: to the Council of Ministers. In each of those stages there is a great possibility of canceling some of the proposed sections of the budget at times or reduce them at other times, according to the views of the aforementioned parties. Thus, these measures affect the ability of the Commission and restricts its freedom to determine priorities and activities, and the vote on the estimated budget of the IHCHR passed by the Council of Representatives to be sent to the Ministry of Finance\ Budget Department to make comments and amendments, which often reach a reduction in many of the proposed sections, and the Ministry of Finance to send it to the Council of Ministers to vote on which also has the power to modify or reduce it. Therefore, the provision of funds to the Commission is directly under the control of the government, which makes the mechanisms and sections of expenditures subject to the procedures and limits set by the Ministry of Finance. 13

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