CHAPTER TWENTY ONE:
ARTICLE 155-
A- To promote social justice and to provide for the
possibility of equitable enjoyment of different strata of the society of the
cultural, sport and artistic goods and services aiming at creating balance and
reducing disparities, authorization is granted:
1- To Ministry of Culture and
Islamic Guidance, and the Physical Education Organization, as the case may
be, to prepare no later than the
end of the first year of Third Plan, indicators and standards pertaining to the
enjoyment of different parts of the country of the sport and cultural spaces,
and the extent of accessibility of the residents of different regions of the
country to the cultural, art and physical education services and goods
corresponding to the cultural, population and geographical characteristics of
each region, and submit it to the Cabinet for approval concomitant with proper
guidelines for creating the desired balance.
2- To the executive agencies in
order to divest art, cultural, and sport facilities and buildings as well as
incomplete projects and the lands owned by them in the urban areas, preferably
in large cities, to the non-public sectors with priority given to the real and
legal War-veterans with backgrounds in the fields of sport, culture and art; and
to the municipalities in the form of rental, rent-with-the-option-to-buy, and
sales contract; and deposit the proceeds with the Treasury. Equivalent to the deposited funds will
be provided for in the annual budget law and will be allocated to the executive
agencies content of this Article to finance building of cultural, art and sport
spaces in undeveloped or less-developed regions within the framework of the
policies of the Third Plan.
B- The Plan and Budget Organization is required to
distribute the funds related to the culture and art, and sport and physical
education in the annual budget bills for each year of the Third Plan period,
taking into account the provisions of item (A) of this Article and in
consideration of the quality and extent of utilization of the cultural, art and
sport spaces in different regions of the country, in such a way as to reduce
the existing disparities among the different parts of the country with respect
to the cultural, sport and art facilities and space and accessibility of the
inhabitants to these spaces and facilities.
The by-law of this Article including the manner of
divesting cultural, art and sport
facilities and spaces; as well as the lands and incomplete projects, also the procedures of using banking
facilities and the manner of spending the revenue derived from the execution of
the provisions of this Article shall be proposed jointly by the Plan and Budget
Organization, the State Administrative and Employment Affairs Organization,
Ministry of Culture and Islamic Guidance, and Physical Education
Organization. The by-law shall be
approved by the Cabinet.
Note 1:
All entities subject of the Article (11) of this Law and the
non-governmental public institutions and entities are required to observe the
provisions of this Article.
Note 2: Execution of the provision of this Article in
the case of entities and institutions that are administered under the auspices
of the Supreme Leader will require his confirmation.
ARTICLE 156- In order to utilize the capabilities of
the urban and rural Islamic Councils in administration of the religious and
cultural affairs, these councils are required to perform, in addition to the
mandates stipulated in the law of their formation, the following duties:
A- To examine the cultural, art, sport and educational
problems and inadequacies and to make necessary recommendations to the
concerned officials and authorities.
B- To contribute to, and participate in preservation
and maintenance of the cultural buildings and the Martyrs’ Rose Gardens
(cemeteries of the War veterans), to enhance the utilization of the cultural
and art and sport centers; and to promote people’s cooperation in creating the
needed facilities and spaces.
C- To cooperate in preservation of the historical and
cultural buildings, relics, cultural and historical precincts and textures, and
to prevent any change in their uses.
The executive by-law of this Article including the
manner of participation and cooperation of the councils in performing the said
duties shall be prepared jointly by the Ministry of Culture and Islamic
Guidance, Ministry of the Interior, the Islamic Propagation Organization, and
the Physical Education Organization; and it shall be approved by the Cabinet.
ARTICLE 157- In consideration of the special
concerns and good offices of the Islamic Republic of Iran to solve the youth
problems, and in order to enhance and promote the growth of the young
generation of the country, and to make the optimum use of potentialities and
capabilities of this beloved generation, the National Youth Center is
transformed into the National Youth Organization aiming at making its structure
and organization suitable for its mandates. The organization is charged with the following undertakings:
A- To prepare and draw up a national comprehensive
plan in order to reorganize the country’s youth affairs, taking into
consideration the basic role and missions of different governmental and
non-governmental entities concerned with the youth affairs such as the Bassij
Resistance Forces, and with due respect for the needs of the young people in
the cultural, social, political, occupational, scientific, educational,
and leisure areas.
B- To identify, entrust, and follow up that set of the
activities of the executive agencies that could be performed by the non-public
youth agencies through careful preparation.
C-In order to meet the targets that require planning
and preparation, the National Youth Organization will prepare the necessary
plans and programs, as the case may be, to incorporate goals, organizational
reform, financial facilities, and the executive support of the non-governmental
organizations.
The executive by-law of this Article including the
manner of cooperation between the National Youth Organization and the concerned
executive agencies shall be approved by the Cabinet upon presentation of the
joint recommendations of the National Youth Organization and the Plan and
Budget Organization.
ARTICLE 158- The Presidential Center
for the Women Participation Affairs is required to undertake the following
activities aiming at preparing the ground for the women to perform a decent
role in the country’s development and in fostering the family bonds and
institution:
A- To recognize the special educational, cultural and
sport needs of the women based on the Islamic fundamentals and principles and
in anticipation of the future transformation of the society, and to prepare the
proper plans, as the case may be, through the concerned executive agencies, and
propose these plans to the competent authorities for approval.
B- To prepare necessary plans for promotion of
employment opportunities for women and their occupational enhancement within
the framework of the provisions of the law, entailing the required reforms in
the administrative and legal matters, and submit these plans to the Cabinet for
approval.
C- To prepare necessary plans in order to facilitate
the women’s legal and judicial affairs through organizing joint research
activities with the responsible entities in the Judicial Power; and to follow
up the matters, as the case may be, through the responsible agencies.
D- In order to enjoy various social services provided
by the women in the financial, legal, counseling, educational and sport fields,
prepare necessary plans to support formation of the non-public organizations,
giving priority to self-guardian and guardianless women in undeveloped or
less-developed regions and to the society’s deprived groups, and present them,
as the case may arise, to the concerned executive agencies or the Cabinet for
approval and implementation.
E- To prepare and present to the Cabinet, annual
progress reports on performance of the executive agencies in the areas
anticipated in this Article.
ARTICLE 159- In order to dignify the
religious and Koranic knowledge and to entertain the noble teachings of the
late Imam Khomeini and the guidelines expressed by the Supreme Leader Ayatollah
Khamnai in strengthening the fundamentals of the Islamic Revolution values and
the culture of the Holy War and Martyrdom in the society particularly amongst
the youth and the adolescents, Ministries of “Education”, “Science, Research
and Technology”, “Health, Medicare and Medical Education”, “Culture and Islamic
Guidance”, and the Islamic Republic of Iran Broadcasting Organization, the
Bassij Resistance Forces, the Islamic Propagation Organization, the Islamic
Propagation Office and other agencies using the public budget are required to
undertake to following measures:
A-
Appoint one of their research centers to perform continued and overall
studies in the field of enjoyment of science and technologies and the religious
art and teachings of Imam Khomeini, and provide the required resources in order
to prepare the ground for participation of the post-graduate students in the
relevant research works.
B- Broaden and deepen the effectiveness of the
cultural and educational plans and activities through full utilization of the
various arts and new sciences and technologies, and prepare the ground for
attraction of the devoted and committed thinkers and creative innovators to
these fields.
C- Mobilize one of their units in order to undertake
continued investigation and assessment of the effectiveness of the existing and
new cultural and educational activities and the manner of enhancing utilization
of the existing resources in realization of the aforesaid objectives.
Inception of any new educational and cultural
activities in the above fields shall be permissible upon proper presentation of
the impact assessment and feasibility study of the project.
D- In order to promote the culture of sacrifice and
martyrdom and to honor the commemoration of the Martyrs and to glorify the
devotees (the War-veterans) and the Holy Defense Epic, and to grant special
facilities to the honored Martyr families and the devotees, Ministry of Culture and Islamic
Guidance is required to prepare a proper plan in cooperation with the
Foundation of the Islamic Revolution Martyrs (Bonyad-e Shahid), the
Mostazafan and the War-veteran
Foundation of the Islamic Revolution, and the Foundation for Preservation of
the Relics and Values of the Holy Defense; and present the said plan to the
Cabinet.
E- In order to promote the noble culture and values of
Islam and the Islamic Iran, and to use the religious thoughts and teachings of
Imam Khomeini, the concerned agencies are charged with the following
undertakings:
1- The State Administrative and Employment
Affairs Organization is required to prepare a special program to expose the
government managers to the theoretical foundations, the religious and political
thoughts of Imam Khomeini.
2- The Islamic Republic of Iran
Broadcasting Organization,
Ministry of Education, Science and Technology, and Ministry of
Health-Medicare and Medical Education are required to revise their educational
and training programs in order to effectively accommodate in their programs the
teaching of Imam Khomeini’s personality and thoughts.
3- Ministry of Science, Research and
Technology in cooperation with the Institute of Arrangement and Publication of
the Imam Khomeini’s Works will draw up special programs in order to strengthen
studies and research works pertaining to recognition of Imam Khomeini’s
thoughts. Using the capacities of
the institutions and research centers and the theses and dissertations of the
post-graduate students, the ground should be prepared for all the more
recognition of the Imam’s thoughts.
4- A council shall be formed within the framework
of the by-law of this Article to implement, supervise and evaluate these
programs.
F- In order to universalize the teaching of the noble
Koran, the Islamic Propagation Organization is required to initiate a call for
Koran Teaching (under the title of Koran Teaching Movement) throughout the
country and in the deprived areas.
In this direction, priority shall be given to the youth and
adolescents. The said organization
is authorized to take measures in order to set up the Koran teaching and Missionary
Centers at the center of every province.
The executive by-law of this Article shall be prepared
through cooperation of the Islamic Propagation Organization, the Endowment
(Owqaf) and Charity Affairs Organization, and it shall be approved by the
Cabinet in the first year of the Third Plan.
G- In order to coordinate dispatch of the missionaries
particularly to the deprived regions and the village centers lacking clergy,
for different occasions during the year, the Islamic Propagation Organization
is required to prepare a comprehensive plan for identification, selection and
short-term and long-term training and dispatching the missionaries concomitant
with undertaking the needed field research and surveys aiming at determining
the manner of religious propagation throughout the country, in the first year
of the Third Plan, and see into it that the plan is approved by the Cabinet.
H- In order to review and study the issues and religious
problems arising in the religious
culture of different strata of the society and the manner of responding to
these issues in a rational and proper way, the Office of the Islamic
Propagation of the Ghom Theological Academy is required to design strategies
and devise applied projects and practical programs through cooperation with the
religious research centers during the first year of the Third Plan and have it
approved by the High Council of the Cultural Revolution.
The executive by-law of this Article including the
manner of cooperation of the executive agencies shall be prepared by the Plan
and Budget Organization and the said agencies within a maximum period of six
months from the date of enactment of this Law and shall be approved by the Cabinet.
Note: Performance of the activities anticipated in
this Article by the entities and institutions administered under the auspices
of the Supreme Leader will depend upon his confirmation.
ARTICLE 160- The research reports, theses and
dissertations, and multi-media software known as “work” are subject to the Law
of Protection of the Rights of Writers, Authors and Artists enacted on
31/12/1969. Copyright
registration of the multimedia software from the technical and computer
standpoint is performed by the Secretariat of the High Council of Data
Processing. The said high council
is required to inquire the opinion of the Ministry of Culture and Islamic
Guidance prior to the registration.
Note: The manner of registration of the literary,
artistic and cinematic works and computer software for the copyright purposes
by their proprietors shall be determined according to a by-law to be prepared
by the Plan and Budget Organization and approved by the Cabinet.
ARTICLE 161- In order to renovate
cinemas and cultural complexes and to build new movie halls, cultural complexes
and theater halls in cities with over fifteen thousand (15000) population:
A- The country’s municipalities may directly or
through partnership with the real and legal persons utilize banking facilities
in order to build and renovate movie buildings.
B- Allocation of the land suitable for building
cinemas and cultural complexes in the newly built towns shall be the
responsibility of Ministry of
Housing and Urban Planning; and in the urban development plans the
responsibility rests with the municipalities.
The lands indicated in this Item will be divested to
the real and legal applicants at the zone price and in form of ten years
installments.
C- The Municipalities of the said cities are
authorized to divest to the real and legal persons the land suitable for
building of cinemas and cultural complexes owned by the municipality in the
form of twenty five (25) years lease contract, with a minimum charge for land
and without transfer of the title.
D- As for renovation of the existing cinemas and
cultural complexes or building new movies and theater halls, the municipalities
are required to issue building permit free of any charge or cost; and in the
case of need to coordinate the matter with the comprehensive city plan, the
permit for commercial and service uses should be issued for a maximum floor
areas of the show hall. The movies and cultural complexes built through these
concessions will not be permitted to change their use for ten years from the
date of inception of the operation.
The executive by-law of this Article will be proposed
jointly by the Ministry of Culture and Islamic Guidance, Ministry of the
Interior, and the Plan and Budget Organization and shall be approved by the
Cabinet.
ARTICLE 162- In order to identify the cultural
transformation of the society and to enhance efficiency of the cultural
agencies and to reorganize the complex activities that influence the common
societal culture, and to continually monitor the cultural activities, the
following tasks shall be performed:
A- Ministry of Culture and Islamic Guidance is
required to take measures to define cultural indicators that are compatible
with the goals and ideals of the Islamic Republic of Iran system and the cultural
policies approved by the High Council of Cultural Revolution, through necessary
studies and in order to specify the fundamental definitions and concepts of the
cultural sector. Upon confirmation
of the Council, the said indicators shall be used as the basis to produce
information through cooperation with the Iran Statistical Center and measure
changes in the said indicators during the years of the Third Plan as follow:
1- Determine biannually the transformation
of the indicators related to the mental, intellectual and behavioral changes of
the society, and present the findings to the relevant agencies and
institutions.
2- Determine annual changes in the
indicators as related to the rate of consumption of cultural goods and services
in the country as a whole and in different regions.
3- Determine annual data and statistics
and changes of the indicators related to the manpower, cultural spaces and
equipment- public and non-governmental- in the country as a whole and as broken
down by the provinces.
B- Government is required to determine by the end of
the first year of the Third Plan the necessary legal actions that should be
taken within the framework of the “Project for Reorganization of the Cultural
Affairs” by the agencies in charge of cultural affairs both in the public agencies
or in the non- public institutions and entities- aiming at clarification of the
government mandates toward the cultural transformations, enhancement of the
efficiency, elimination of the parallel activities, setting in motion financial
discipline, variegation of financing methods, and preparing the ground for the public participation
in the cultural affairs.
C- In order to make assessment of transformation of
the public culture and the impact and effectiveness of the cultural activities
rendered by educational and cultural institutions, media and other executive
agencies, the “Monitoring and Assessment Committee” will be formed under the
auspices of the High Council of Cultural Revolution to undertake the following
duties:
1- To identify the foreseeable
cultural crises emanating from expansion of the cultural communications and the
alien cultural onslaught, by using the information and indicators content of
Item (A) of this Article and upon necessary studies and research. The findings will be reported to the
responsible agencies upon confirmation of the High Council of Cultural
Revolution on a case by case basis.
2- To assess the extent and the
manner of impact and effectiveness of the cultural, educational and research
activities of the various executive agencies in order to materialize the
policies approved by the High Council of Cultural Revolution concerning the
cultural issues, and the policies of the culture and art and mass
communications and physical education sector envisaged in the Third Development
Plan. The findings will be
reported to the related authorities upon confirmation of the High Council of
Cultural Revolution.
3- To assess and follow up through
continued studies and research the process of realization of the visions of
Imam Khomeini and the Supreme Leader in cultural areas in different
institutions and agencies as well as in the common culture of the society, and
to report the findings to the concerned authorities.
4- Upon determination of the basic indicators
that show the mental, intellectual and behavioral transformations among
different strata of the society particularly the adolescents and the youth, and
upon confirmation of the findings by the High Council of Cultural Revolution,
annual reports containing changes of the indicators and their causes, and the
ways and means of improving these indicators shall be prepared and presented to
the concerned authorities upon confirmation of the High Council of Cultural
Revolution, so that the finding may be used in reforming activities and
revising policies of the executive agencies
D- All
the executive agencies and non-public institutions and organizations are
required to revise or strengthen their activities in the light of the guidelines
and findings of the reports of the committee. The Plan and Budget Organization will take into
consideration the findings and reports published by the committee subject of
Item (C) of this Article and draw up the annual budget accordingly and will
provide for the necessary means for execution of the revised recommendations of
the committee.
Note:
Performing activities provided in this Item by the entities and
institutions administered under the auspices of the Supreme Leader will depend
upon his confirmation.
ARTICLE 163- In view of the importance of developing
religious spaces and mosques simultaneously with preservation of the principle
of reorganization of the building, restoration and equipping mosques through popular
participation and by urban and rural councils, the executive agencies subject
of this Article are required to take the following actions during the years of
the Plan implementation:
A- Ministry of Housing and Urban Planning,
municipalities and other organizations responsible for the design and
implementation of the comprehensive plans, detailed plans and the guide plans
for urban and rural areas are required to prepare the said plans on the basis
of the concept of mosque-centered community.
B- Ministry of Housing and Urban Planning and municipalities
are required to provide for suitable lands for building mosques and also for
bases of the Bassij Resistance Forces.
Upon preparation, the lands be divested free of charge to volunteers to
build mosques and the Bassij Resistance bases, and the price of land be
included in the cost of land preparation for the city.
C- Ministry of Road and Transportation and Ministry of
Petroleum are required to take necessary measure in a coordinated manner in
order to build mosque and/or praying houses in the passenger terminals and gas
stations between cities, maintaining, and management of the existing mosques
and praying houses, aiming at facilitating accessibility of the passengers to
religious centers.
D- Ministry of Economic Affairs and Finance is
required to accept as tax deductible expenses all the funds paid by the real
and legal persons in connection with building, repairing and equipping mosques
and other religious spaces.
E- Municipalities and the Forests and Pasture
Organization are required to allocate suitable spaces in the national and
public parks for building mosques and prayer houses, as the case may require.
F- The following tasks will be performed during the
Third Plan period aiming at enhancing the position of mosques and schools in
the social and cultural activities of the neighborhoods, cities and villages;
and coordinating the organized activities in the direction of fostering faith
and moral values and flourishing scientific, cultural and artistic creativity
amongst different groups of the society, particularly among the youth and
adolescents:
1- To support applied research from the
legal, financial and legislative stand points, aiming at identifying the
executive strategies to enhance the position of mosque and school in the
country’s social and cultural activities.
2- To define the joint mosque-school
educational, cultural and artistic activities in the by-laws and regulations
governing education, culture, art, Islamic propagation, physical education and
the sport sectors.
G- In order to reorganize the manner of allocation and
use of the government funds in the areas of restoration and renovation of
mosques, provision of assistance to the research centers of the religious
academies, activities pertaining to the religious propagation aimed at
fostering public participation and promoting people’s contribution to finance
these activities, the Islamic Propagation Organization is required to prepare a
plan in the framework of the guidelines extended by the Supreme Leader and
through consultation with the relevant authorities and performing necessary
studies in cooperation with the State Administrative and Employment Affairs
Organization and the Plan and Budget Organization and present it to the
government. Upon review and
approval of the plan by government, it will be used as the basis for projection
and use of the government resources.
Note: In
the rural areas where fifty percent (50%) of the costs of building mosques are
provided by the self-help contribution of the inhabitants, the government will
match the other fifty percent (50%) using the government funds.
ARTICLE 164- During the
implementation period of the Third Plan, the Central Bank of the Islamic
Republic of Iran will put into practice the regulations by which the country’s
banks could purchase foreign exchange from the incoming tourists at the air,
sea, and land ports of entry, and hotels, and tourist service offices. The banking system may also sell to the
returning tourist foreign exchanges upon presentation of the required
documents.
The executive by-law of this Article including types
of the documents required in using the facilities and other necessary
requirements shall be proposed jointly by the Central Bank of the Islamic Republic
of Iran, Ministry of Culture and Islamic Guidance, and the Plan and Budget
Organization to the Cabinet for approval.
ARTICLE 165- In order to protect and
preserve the country’s cultural heritage, authorization is given to:
A- The State Cultural Heritage Organization to
establish the State Cultural Heritage Guard Units under its own auspices and
upon authorization of the Commander-in-Chief Staff of the Armed Forces.
B- The proceeds of all the fines collected in
connection with unauthorized excavations and from the smugglers of the
historical and cultural properties will be included in the public revenue of
the general budget. A maximum sum
equivalent to the provided funds shall be spent, within the framework of the
annual budget bills and on the basis of a by-law to be proposed by Ministry of
Culture and Islamic Guidance approved by the Cabinet, as follows:
1- Payment of remuneration and reward to
the discoverers of the smuggled properties and to the real and legal persons
cooperating in the matter.
2- Payment of expenses pertaining to
reinforcing protection of the cultural heritage.
C- Returning the moveable historical and cultural
relics that are brought into the country for research, repair and other
necessary reasons will require presentation of the import certificate for the
said objects issued by the Cultural Heritage Organization.
ARTICLE 166- In order to properly
perform the provisions of the Law of the Articles of Association of the State
Cultural Heritage Organization enacted on 20/04/1988 pertaining to repair and
restoration of the historical/cultural textures and buildings the following
tasks will be undertaken:
A- The Head of the State Cultural Heritage
Organization becomes a member of the High Council of Urban Planning and Architecture,
in Tehran; and representatives of the said organization in counties become
member of the commissions specified in Article (5) of the Law of Establishment
of the High Council of Urban Planning and Architecture enacted on 12/03/1972,
as amended. .
B- In the cities having valuable historical texture
whose limits have been or will be stipulated in Article (3) of the Law of the
Articles of Association of the State Cultural Heritage Organization enacted on
20/04/1988, the organization of the municipalities will be revised in order to
accommodate a proper mechanism to administer preservation of the cultural
textures of these cities.
C- The city councils will allocate to the related
department of the municipality a percentage of the municipality’s income
proportionate with the requirements of that city’s historical texture in order
to finance repair and maintenance of the historical buildings, complexes and
textures under the supervision of the State Cultural Heritage Organization
Government is required to prepare by the end of the
second year of the Third Plan the ground for utilization of the international
financial resources and capitals and the credits from the international
cultural organizations such as the UNESCO for the expansion of potentialities
and preservation of the national relics and cultural heritage through the
initial domestic investment.
The executive by-law of this Item to be proposed
jointly by the State Cultural Heritage Organization, Ministry of the Interior
and the Plan and Budget Organization, and shall be approved by the Cabinet
D- In order to preserve the old and traditional
texture of Jamaran District (the area bordering the Jamaran Hosseiniyyeh and
the home of Imam Khomeini) according to the design and plan adopted by the High
Council of Urban Planning and Architecture, and to take possession of the real
properties located in the aforesaid district and converting it into a cultural
and service complex for pilgrims, domestic and foreign visitors, the Municipality
of Tehran is required to take appropriate measures; and upon taking over the
properties, entrust them to the Institute of Arrangement and Publication of the
Imam Khomeini’s Works.
Ministry of Housing and Urban Planning will allocate
to the Municipality a suitable land to be exchanged for the said properties
free of charge or at the original purchase price.
Also, ministries, organizations, the state-owned
enterprises and the revolutionary and public institutions are authorized to
allocate their unwanted properties to this purpose and devote them to the
execution of this project.
ARTICLE 167- In order to realize the essence of the
guidelines expressed by the Supreme Leader of the Islamic Revolution about
orienting the media toward the goal of creating a healthy environment and
enhancing understanding and moral and ethical virtues and proper dissemination
of information, as well as
materializing the general policies of the country’s Third Development Plan,
the Islamic Republic Of Iran Broadcasting Organization is required to:
A- Take appropriate measures with the confirmation of
the Plan and Budget Organization in order to make the new provincial, national
and international news networks compatible with each other, and to complete the
population and geographic coverage of the networks; and to utilize new
technologies in the production and dissemination of information.
B- In order to disseminate information throughout the
society in a proper and orderly manner, all the executive agencies shall
provide the Islamic Republic of Iran Broadcasting Organization with the information deemed necessary in order
to foster the culture of their particular sectors (which are also deemed
necessary to be included directly or indirectly in the programs of the IRIB) to
be incorporated into the programs.
The Islamic Republic of Iran Broadcasting Organization will revert to
these agencies annual report of its performance in connection with the agencies
needs, and will submit an annual executive report to the heads of the Triple
Powers ( Executive branch, Legislative branch, and Judicial branch).
C- That executive agencies whose performance of their
mandates necessitates intellectual and practical contributions of a large
segment of the society may prepare their own special radio and television
programs in the framework of the criteria established by the Islamic Republic
of Iran Broadcasting Organization and give these programs to the IRIB for
broadcasting on proper times.
D- In order to promote accessibility of the society to
the general, technical, vocational, and propagation education and higher
education, the IRIB will prepare the required programs through cooperation with
the pertinent agencies; and , using the existing network and by creating new educational
networks and reciprocal relationship, will take measures in the light of its
charter in order to develop and improve the quality of education in different
fields. For the purpose of
scientific back up support for the educational programs, IRIB will form ad hoc
committees together with each of the concerned executive agencies.
ARTICLE 168- All the importers and manufacturers of
the colored TV receivers are obliged to pay certain charges to the general
revenue commensurate with the dimensions of the picture bulbs of the receiver.
The rate of these charges for domestic and imported receivers will be proposed
by the Islamic Republic of Iran Broadcasting Organization, Ministry of Industry
and Ministry of Commerce and will be approved by the Cabinet. Equivalent to the provided funds will
be allocated to the IRI Broadcasting Organization through the annual budget
bills in order to be used in production and provision of the television
programs and development and operation of the television networks in the
country’s counties.
The television receivers imported through the Free
Trade-Industrial Zones and the Special Economic Zones and by the travelers are
subject to this Article. All the manufacturers of the television receivers are
obliged to pay to the pertinent account with the Treasury the charges subject
of this Article within a maximum period of three months from the date of sales,
otherwise they will be liable to pay a late-payment charge of thirty percent
(30%) per year.
The locally manufactured television receivers for
export are exempted from the charges stipulated in this Article.
ARTICLE 169- In order to provide
facilities, legal and financial support of general and championship sport
activities during the year of the Third Plan, the funds spent by the real and
legal persons to build and complete sport spaces, places, clubs, as well
as for provision of the sport
related services; and/or
contributions made to the Physical Education Organization, the National Iranian
Olympic Committee, sport federations, sport missions and associations, and the
Physical Education of the Armed Forces will be accepted as tax deductible
expenses upon confirmation by the Physical Education Organization.
The executive by-law of this Article shall be prepared
by the Plan and Budget Organization and approved by the Cabinet.
ARTICLE 170- The Physical Education
Organization’s revenue earned from sport competitions, sales of ticket, and use
of the sport spaces will be deposited with the general revenue, equivalent of
which will be granted to the said organization within the framework of the
annual budget bills.
The executive by-law of this Article shall be proposed
jointly by the Physical Education Organization and the Plan and Budget
Organization to the Cabinet for approval.