This was found on gunboards.com:

"Yugoslavia provided the know-how to set up arms production at Al Khalis back in the 1980s. I don't know if they built their rifles from the ground up or just assembled Yugoslavian supplied parts.The Tabuk shows many similarities in construction and style to the Yugoslavian Zastava M70 series. Most notable are the receiver construction, hand guards, pistol grips and even the receiver cover lock notch. The M70 series can launch grenades. The receiver cover lock prevents the guide rod and cover from unseating themselves when grenades are used. In these pics the lock itself is not evident as this rifle is not used for grenadelLaunching. Every good pic of a Tabuk I've seen shows this notch. If not mistaken, the Tabuk uses the Yugoslavian syle mag with the simple hold-open flat on the follower as well. I have also seen pics of what appears to be a 20 rd mag for the Tabuk."

The Tabuk is made as a semi-auto only. You can see there are only 2 selector notches on the receiver. The Iraqis claim it is accurate out to 800 meters which is doubtful because it's chambered for the relatively light 7.62x39 cartridge. The arsenal marking is right below the rear sight. It's a lion with a triangle behind it. This is also known as the Lion of Babylon marking.

eodinert:
"I examined the barrel fairly close looking for proofs or marks of any type, and could not find any."

Tabuk is actually the collective name for all Iraqi license-produced 7.62x39mm AK rifle variants; the Iraqis never made the 5.45mm caliber switch. For example, the Tabuk Assault Rifle is the Iraqi locally produced AKM, with some external differences. There is also a short carbine version. The "Al Quds" is a locally produced heavy-barrelled automatic rifle, like the RPK (which is also in Iraqi service) but unlike the RPK it cannot use the 75 round drum magazine.

The Tabuk Sniper, like the SVD, is more of a squad/platoon-level designated marksman weapon designed to slightly extend the effective range of the rifle squad/platoon. The caliber is for logistical reasons; it uses the same magazine as the regular Tabuk AK.

The Tabuk Sniper also has 15 and 20 round proprietary mags. The 15 round magazine would make prone shooting much easier.

The rubber buttpad is a leftover from the original Serbian design which also had a grenade launcher. When the Iraqi's adopted the design they left the launcher off their rifles but kept the rubber pad.

An interesting home project would be to make a replica Tabuk using either the recently imported Century Int'l Arms/Romanian AES-10:

or the Eqyptian Maadi RML rifle as a donor:

Here are some Tabuk projects built by some skilled guys:
Project #1
Project #2