CHAPTER TWENTY ONE:

Culture and Art, Mass Communications, and Physical Education

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.