Hazrat Hojjat-ul-Islam wal-Muslimin, Mr. Dr. Seyed Ibrahim Raisi
Respected President of the Islamic Republic of Iran
Referring to the letter number 110376 dated 9/21/1400 in the implementation of Article 123 (123) of the Constitution of the Islamic Republic of Iran, the budget law of the year 1401 of the whole country , which was submitted as a bill to the Islamic Council, with approval in a public meeting. On Wednesday, 12/25/1400, and the approval of the respected Guardian Council, it will be notified.
Mohammad Bagher Ghalibaf
- Transcript:
- Honorable Vice President of Laws for information and action Honorable Vice President of Laws, for summoning and action
of the budget law of the year 1401 of the whole country
Article 1401 - The budget of the whole country in terms of resources and expenses amounting to thirty seven million five hundred eighty seven thousand seven hundred ninety three billion nine hundred thirty one million (37,587,793,931,000,000) riyals as follows Is:
A- The resources of the government's general budget in terms of revenues and the transfer of capital and financial assets and the expenses of the government's general budget in terms of expenses and the acquisition of capital and financial assets, amounting to fifteen million two hundred and seventy three thousand seven hundred and fourteen billion six hundred and thirteen. million (15,273,714,613,000,000) Rials including:
1- Public resources amounting to thirteen million nine hundred forty one thousand three hundred eighteen billion five hundred million (13,941,318,500,000,000) Rials.
2- The exclusive income of government ministries and institutions amounting to one million three hundred thirty two thousand three hundred ninety six billion one hundred thirteen million (1,332,396,113,000,000) Rials.
B- The budget of state-owned companies, banks and for-profit institutions affiliated to the government in terms of revenues and other sources of credit amounting to twenty-two million, three hundred and fourteen thousand and seventy-nine billion, three hundred and eighteen million (22,314,079,318,000,000) Rials. And in terms of expenses and other payments amounting to twenty two million three hundred fourteen thousand seventy nine billion three hundred eighteen million (22,314,079,318,000,000) Rials.
Note 1- Oil and its financial relations with the government/National Development Fund
A- The share of the National Development Fund from the resources obtained from the export of oil, gas condensate and net gas export is determined at forty percent (40%). The Central Bank of the Islamic Republic of Iran is obliged during the year and in proportion to the collection of resources, to immediately deposit these funds and the National Iranian Oil Company's share of fourteen and a half percent (14.5%) of the total export of crude oil and gas condensates (exempt from profit sharing) government shares) as well as the share of fourteen and a half percent (14.5%) of the relevant government company of the Ministry of Petroleum from the net natural gas export (exempt from the distribution of government dividends and tax at zero rate) and also the three percent (3%) share of the subject of the row Income 210109 Table No. (5) of this law should act. The mentioned amounts are deposited monthly and are calculated and settled from the eleventh month of the year.
The supervisory board of the National Development Fund is obliged to examine the amount of claims of this fund from the government, separately from Rial and foreign currency facilities, and their due date until the end of April 1401, and once every three months, report the deposit of funds related to the fund's share to the Program Commission and Provide the budget and calculations of the Islamic Council and the Accounts Court of the country.
The report of the expenditure of funds related to the share of the National Iranian Oil Company and the subsidiaries of the Ministry of Oil once every month by the Ministry of Oil to the commissions of the program and budget and calculations and energy of the Islamic Council, the country's program and budget organization, the Ministry of Economic Affairs and Finance (Treasury of the country) ) and the Accounts Court of the country is presented.
The total share of three percent (3%) should be deposited in the mentioned row and one hundred percent (100%) of it should be allocated to the provinces in table number (10).
The Ministry of Petroleum is obliged to report every month the amount of export of oil, gas condensate and natural gas and the main and secondary products of oil and gas and the resulting currency as well as its collection and the amount of import of natural gas and the currency paid for it to the country's planning and budget organization, the Ministry economic and financial affairs (treasury of the whole country) and the Central Bank of the Islamic Republic of Iran and the program and budget and calculations and energy commissions of the Islamic Council and the country's accounting court.
B-
1- The ceiling of resources resulting from the value of oil exports listed in row 210101, gas condensates and net gas exports listed in row 210102, and resources related to three percent (3%) listed in row 210109 of table number (5) of this law is equivalent to four million eight hundred and forty and four thousand billion (4,844,000,000,000,000) rials is determined. The export of petroleum products is not subject to this ruling.
National executive bodies are not allowed to use resources of three percent (3%) of oil-rich, gas-rich and undeveloped regions.
2- In case of an increase in the income from the resources of part (1) of this paragraph compared to the approved levels, the government is obliged to reduce the limit of Islamic financial bonds issue subject to paragraph (b) of note (5) of this law to the extent of the increase in resources.
C- If the government's resources from oil, gas condensate, and net gas exports in 1401 are less than the limit stipulated in paragraph (b) of this note, the government is allowed to comply with paragraph (p) of article (17) and part ( 4) Clause (h) of Article (16) of the Law on Permanent Decrees of the Development Programs of the Country approved on 10/11/2013, with subsequent amendments and additions, should take action to secure the difference from the sources of the foreign exchange reserve account. In case of realization of income in excess of the limit stipulated in paragraph (b) of this note, the income obtained after deducting the contribution of the National Development Fund and for the settlement of part of the government's debt will be deposited into the account of the aforementioned fund.
D- The Ministry of Oil, through the related state-owned subsidiary company, is obliged to pay up to thirty thousand billion (30,000,000,000,000) Rials from the share of fourteen and a half percent (14.5%) of the said company in relation to gas supply to villages and completion Semi-completed projects of gas supply to villages, continuation of gas supply with priority of gas supply to cities and villages of Sistan and Baluchistan province and oil-rich and gas-rich provinces, with priority to villages and areas on the margins and surrounded by forests and crisis areas, areas that are urban gas supply and the villages are lower than the average of the country, and also the villages located in the mountainous, cold and hard-to-reach areas took at least four times the necessary measures per capita. The mentioned company is obliged to supply gas to the doors of rural schools and mosques.
The Ministry of Oil is obliged to submit the performance report of this section to the Energy Commission of the Islamic Council every three months.
E- The relevant state company of the Ministry of Petroleum is allowed to sell the oil product resulting from the increase in the capacity of the Abadan refinery compared to the approved plan up to two hundred and sixty five million (265,000,000) euros and after depositing it into the company's account With the treasury, spend all the resulting funds to repay the obligations of the development and stabilization plan of this refinery.
f- The Ministry of Petroleum, through the related state-owned subsidiary companies, is obliged to receive the difference in the price of crude oil feed and gas condensate from refineries and petrochemical companies and the oil products received from them through the opening of letters of credit (LC in riyal and foreign currency).
G- In 1401, the Ministry of Oil is obliged to provide refineries with the equivalent of one hundred and ninety thousand billion (190,000,000,000,000) Rials of crude oil from the domestic sources of the National Iranian Oil Company, and to that amount, the raw materials of bitumen (vacuum batum) ) by allocating 100%, on a monthly basis since the beginning of 1401, the raw materials of bitumen (vacuum batum) have been provided to the executive bodies subject to this law, and the Ministry of Petroleum has paid the difference of this price with the monthly weighted average of the trading prices of raw materials of bitumen (vacuum batum) in The stock exchange should compensate and calculate the monthly price of feed from the oil refining company, and in case of a decrease in the price of bitumen, the amount of bitumen delivered to the devices subject to this paragraph will increase. This issue is valid for bitumen raw materials (vacuum batum) delivered in 1400. The share of executive bodies is as follows:
1- Ministry of Roads and Urban Development (for the asphalting of secondary and rural roads and the asphalting of the main and secondary road networks, the roads of the neighborhoods targeted for urban regeneration and the Mehr housing projects and the national housing projects and the asphalting of the roads and entrance roads of towns and industrial areas) (49 percent) 49%).
2- The Islamic Revolution Housing Foundation (for paving roads and improving villages and implementing collaborative projects with local institutions and villages) twenty-two percent (22%).
3- Ministry of Education (School Renovation and Equipping Organization for the renovation of schools and educational and cultural spaces of the Ministry of Education as well as the campuses of Farhangian University and Shahid Rajaee Tarbiat University) six percent (6%)
4- The Ministry of Interior through the relevant organization (for asphalting city roads through the relevant organization) seventeen percent (17%), which is fifty percent (50%) of the quota of the Ministry of Interior for cities with a population of less than fifty thousand and fifty percent (50%) The rest is used for cities with a population of over 50,000. Cities with a population of over five hundred thousand people do not have the right to use this quota.
5- Five percent (5%) Basij construction as follows: four percent (4%) for the asphalt of roads between farms, police stations, Basij resistance bases, Gulzar Shahada, museum garden and sacred defense monuments; One percent (1%) for the asphalt of hunting bases and military barracks and military and administrative residential complexes with the approval of the General Staff of the Armed Forces
6- The Ministry of Agricultural Jihad (Organization of Forests, Ranges and Watersheds of the country; for desertification and carrying out environmentally friendly soil spraying and soil covering operations) one percent (1%);
The debt of the Ministry of Roads and Urban Development to the bitumen manufacturers in the past years can be paid up to ten thousand billion (10,000,000,000,000) Rials through the delivery of bitumen raw materials (vacuum batum) at the daily price, in compliance with the laws and regulations. The cost of converting bitumen raw materials (vacuum batum) into bitumen, including value added tax, should not be calculated more than twenty percent (20%) by weight. The Ministry of Oil is obliged to settle the account between itself and the treasury of the country. The executive bodies subject to this paragraph are obliged to exchange the agreement and notify the share of the provinces within one month after the notification of this law. The Ministry of Petroleum and related executive bodies are required to send their performance report in writing to the Planning and Budget and Calculations, Civil and Energy Commissions at least once every month. The Program, Budget and Calculations Commission is obliged to submit the report to the Islamic Council after examining the report. The Court of Accounts is obliged to supervise the proper implementation of this law and report its monitoring reports on the timely implementation of the institutions to their obligations to the Islamic Council.
The executive regulations of this paragraph will be prepared by the proposal of the country's program and budget organization with the cooperation of the ministries of economic affairs, finance and oil and will be approved by the board of ministers.
H- The demands of the Central Bank of the Islamic Republic of Iran and commercial banks for the principal and interest of the facilities paid to the state-owned company under the Ministry of Oil, for the financial provision of the upstream oil and gas projects in the form of a new agreement between Fimabin, are postponed for one year. The relocation costs are the responsibility of the beneficiary company.
The Central Bank of the Islamic Republic of Iran is obliged to send the list of projects covered by this clause and the Ministry of Petroleum to the commissions of energy, industries and mines of the Islamic Council once every six months.
i- The Ministry of Petroleum is allowed to comply with the law of supporting the development of downstream industries of crude oil and gas condensates using public investment approved on 24/4/2013 with subsequent amendments and additions and the general policies of the forty-fourth (44) article of the constitution through Related government companies up to a maximum of twenty percent (20%) for the construction of a crude oil refinery with a capacity of three hundred thousand barrels per day for the production of petrochemical base materials and fuel from internal sources (subject to the set ceiling) with the participation of the non-governmental sector, external financing (finance) or delivery of crude oil to contractors.
It is mandatory to conduct comprehensive studies and take the approval of the Economic Council in this regard, and in the implementation of the law on the implementation of general policies of the forty-fourth article (44) of the Constitution approved on 3/25/1387 with subsequent amendments and additions, the Ministry of Oil is obliged to hand over its share in the refinery. The mentioned is in the form of capital market within one year after operation.
Y-
1- The government is obliged through the National Iranian Oil Company regarding the program to strengthen the defense infrastructure and defense strategic research based on the notification and allocation of the country's program and budget organization up to four billion and five hundred million (4,500,000,000) euros and also to implement The tasks of this law, including the payment of obligations related to defense, development and development plans, and the removal of deprivation from the place of delivery of crude oil and export gas condensate to these persons based on the daily export price of the National Iranian Oil Company, and through the public resources and expenses of the government and according to table no. (21) This law applies to the treasury of the whole country.
2- In proportion to the amount of use of the mechanism of this paragraph, forty percent (40%) will be paid for the share of the National Development Fund and fourteen and a half percent (14.5%) will be paid as the share of the National Iranian Oil Company.
The implementation of this ruling does not depend on the implementation of the ceiling determined in paragraph (b) of this note, and it is in excess of the ceiling specified in the said paragraph.
The Ministry of Defense and Support of the Armed Forces is allowed to use one billion (1,000,000,000) Euros from the crude oil quota, through refining in non-government refineries, which is related to the increase in production capacity, from the part (1) of this paragraph. have taken action, after the approval of the country's plan and budget organization, it will be used. The equivalent of the products resulting from the implementation of this paragraph will be given to the armed forces for export. The executive regulations of this paragraph are prepared by the proposal of the country's program and budget organization with the cooperation of the ministries of oil, economic and financial affairs, defense and support of the armed forces, power and road and urban development, and the Central Bank of the Islamic Republic of Iran and is approved by the cabinet.
K- The Ministry of Petroleum, through the relevant subsidiary state company, is allowed to cover the running costs of the ethylene transmission pipeline in the west of the country by taking the equivalent of two and a half percent (2.5%) of the sales value of each ton of ethylene produced from ethane feed only. take action The mentioned funds will be spent after receiving the income row number 160127 of table number (5) of this law with the general treasury and from the place of row 56-530000 of table number (9) of this law only to complete the western ethylene transmission line.
It is mandatory to observe the provisions of the national land preparation document approved in 2019.
L- The government is allowed a part of the share of public income from foreign exchange sources resulting from the export of crude oil, gas condensate and net gas export after deducting the share of the National Development Fund and the share of the subsidiary companies of the Ministry of Petroleum, (the subject of clause (b) of the article). 1) The law of adding some articles to the law regulating a part of the government's financial regulations (2) approved on 12/4/2013 and paragraph (a) of this note), which is determined by the Central Bank of the Islamic Republic of Iran, is sold with the agency of state banks. The aforementioned banks are obliged to immediately deposit the Riyal resources to the relevant account at the Treasury of the country after selling the currency subject of this paragraph in the currency systems under the supervision of the Central Bank at the rate of the Electronic Transaction System (ETS) and receiving the Riyal equivalent from the buyer. .
Any assignment to state banks and their affiliated companies to buy foreign currency subject to this clause is prohibited.
M- The model of natural gas consumption for different climates of the country will be prepared and approved by the Cabinet of Ministers no later than two months after the promulgation of this law by the Ministry of Petroleum and with the cooperation of the country's Planning and Budget Organization, the Ministry of Roads and Urban Development, and the National Standard Organization.
N- The articles of the law of the sixth five-year economic, social and cultural development program of the Islamic Republic of Iran will be extended in 1401, with the exception of the articles that have been explicitly repealed according to the laws approved by the Islamic Council. The extension of the decrees approved in the aforementioned law with the opinion of the Assembly for Expediency of the System is subject to the opinion of the Assembly.
p-
1- In 1401, the government is allowed to allocate up to the ceiling of row (18) of the expenditure table of note (14) of this law through the provision of sources of preferential exchange for the import of basic goods, medicine and medical consumables. If the government intends to remove a product from the preferential currency basket, it must have already made legal arrangements to compensate for the loss of consumer welfare for basic goods through electronic product catalogs and in medical matters through insurances and reliable alternative methods so that people can Provide goods and services at the rate of the end of September 1400 and within the set quota.
2- The government and executive bodies subject to Article (5) of the Law on the Management of State Services approved on 7/8/1386, including the Central Bank, are authorized to allocate, sell, clear, or exchange foreign exchange resources resulting from the export of oil, gas, gas condensate, and petroleum products. and gas and other sources are not except for the rate of electronic trading system (ETS).
In order to monitor (control) the foreign exchange market, the central bank is allowed to supply currency at a maximum rate of
two percent (2%) lower than the rate of the Electronic Transaction System (ETS).
The central bank, in cooperation with the aforementioned institutions, is obliged to submit a monthly report on the implementation of this clause to the program and budget and accounting, economic, agriculture, water, natural resources and environment, and health and treatment commissions of the Islamic Council.
A- The National Iranian Oil Company and the related state-owned subsidiary of the Ministry of Petroleum are obliged to implement the plans to prevent the loss of valuable gas compounds as described below, using private sector investment and utilizing the internal resources of the subsidiary companies, and to reimburse the investment made from the site. Pay the proceeds from the implementation of projects. The import of goods needed for these projects is exempted from customs duties.
1- Implementation of plans for collection, recycling and processing of indeterminate torch gases with the aim of producing at least three hundred thousand tons of ethane products per year and heavier than indeterminate torch gases with priority in South Pars and Suleiman Mosque
2- Completing the plans for recycling, refining, cooling and transferring propane and butane (LPG) in South Pars gas refineries and providing the remaining equipment from domestic and foreign manufacturers, so that the amount of liquid gas injection is less than half of the liquid gas injection. to be reduced to the line in 1401.
3- Implementation of plans to increase the ethane recovery rate in the country's gas refineries to provide stable feed for the country's petrochemical industries
F- The Ministry of Interior, in cooperation with the municipalities of the country and the Ministry of Roads and Urban Development, is obliged to propose an investment plan to optimize fuel consumption in the form of improving intra-urban and extra-urban transportation based on Article (12) of the Law on Removing Obstacles to Competitive Production and Promotion To submit the country's financial system to the Economic Council for approval and finalization in the amount of at least one hundred thousand billion (100,000,000,000,000) Rials. The Ministry of Oil is obliged to cooperate in this regard.
s-
1- The government is obliged to amend the financial relationship between the National Iranian Oil Company and the government in order to reform the budget structure and take the necessary action to conclude a contract to separate the oil and gas field/reservoir and within the framework of general conditions, the structure and pattern of upstream oil contracts and Gazi approved by the Council of Ministers.
2- The National Iranian Oil Company is obliged to determine its share of the country's oil and gas production by dividing each field based on the following components within two months for approval in the Economic Council.
1-2- Accurate presentation of the current and capital costs of the producing and developing fields in the country by the method of wages per barrel of oil and per cubic meter of produced gas and within the framework mentioned in part (1) of this paragraph and its approval in the Economic Council which is the basis will receive the share of National Oil Company.
2-2- Presenting the costs arising from the export of crude oil and other products, including the cost of transportation and insurance (SIF) of exploration and environmental damage insurance.
2-3- Repayment of the principal and sub-debt and obligations, including capital obligations and mutual sale based on the prepared plan that is approved by the Oil Resources Supervision Committee.
4-2- Presenting the costs of renovation of facilities and equipment, transportation, storage, unloading, loading of crude oil and other products.
5-2- The costs of exploration, research, technology and support for the production of widely used petroleum items.
6-2- The overhead and headquarters expenses of the Ministry of Oil
2-7- This share is taxed at zero rate and exempt from dividends.
8-2- The basis of settlement of National Oil Company's account with the government is the treasury of the whole country, which will be three months at most and the final settlement will be by the end of June 1402.
3- Until the implementation of the new financial relations stipulated in this paragraph, the current legal procedure in the financial relations between the National Iranian Oil Company and the government will be carried out on ali al-hasab basis. The executive arrangements of this paragraph will be approved by the Council of Ministers by the end of June 1401 at the latest.
4- The government is obliged to provide the necessary forecast for the settlement of internal sales of crude oil, gas condensate and natural gas in the form of cash sales or letters of credit (LC) after deducting the value of the delivered products, as the case may be, to private and state refineries and petrochemical complexes based on the relationship The new finance of the National Iranian Oil Company and the government and other subsidiaries and the aforementioned companies.
5- The government is obliged to review and approve the governance structure of the Ministry of Oil with the cooperation of the relevant executive bodies, so that the budget of the Ministry of Oil is completely separated from the National Iranian Oil Company, no later than six months after the promulgation of this law. and exercise his supervisory and governance duties in accordance with the rules of corporate governance in the subsidiaries of the Ministry of Oil, including the National Iranian Oil Company.
6- In 1401, the share of National Iranian Oil Company in implementing the provisions of this paragraph shall not exceed fourteen and a half percent (14.5%) of the total oil and gas production.
7- The National Iranian Oil Company is obliged to send the list of all its investment plans (projects) to the program and budget, calculations and energy commissions of the Islamic Council and the country's accounting court no later than the end of May 1401.
A- The Ministry of Petroleum is allowed to do the following with the investment of the non-governmental sector:
1- Construction of desulfurization units in oil refineries in order to reduce the percentage of sulfur in fuel oil; The cost of building these units will be paid from the increase in the purchase rate of produced fuel oil.
2- Increasing the percentage of gas condensate in the feed of the country's oil refineries to the permissible limit.
R- In the implementation of the law supporting the development of the downstream industries of crude oil and gas condensates using public investment and its subsequent amendments and additions, the board of trustees of the National Development Fund is obliged to carry out the legal formalities of granting a permit to breathe feed to the projects subject to the aforementioned law that have a construction permit. (principle agreement) from the Ministry of Petroleum to follow up in such a way that the permission to breathe the said feed is issued and communicated to them by the beginning of May 1401 at the latest.
Considering that a number of small refineries are not in the full production cycle due to the lack of feed, and in order to reduce crude sales of crude oil and gas condensates and increase the production of petroleum products, the Ministry of Petroleum is obliged to provide feed to all small refineries that were previously Legal licenses have been issued, provide the amount recorded in the license.
.
Note 2- State companies and their transfer
A- The government is allowed, government enterprises included in groups (1) and (2) subject of article (2) of the law on the implementation of general policies of the forty-fourth article (44) of the constitution after obtaining professional qualification and technical and financial qualification, as well as No pending debt of the applicant to the banking system, privatization organization and pension funds in compliance with Article (63) of the law on removing barriers to competitive production and promoting the financial system of the annexed country approved on 2/30/1397, in compliance with part (2) clause (d) of the general policies of the principle 44 of the Constitution, and after depositing the resulting resources to line 310501, the expenditures mentioned in part (2), clause (d) of the general policies of Article 44 (44) of the Constitution, through table number (13) of this law, with emphasis on strengthening Cooperatives to pay.
In cases where the applicant's debts to the banking system, privatization organization and pension funds are less than the applicant's claims from the government, companies and state banks, the above condition is not required.
The government is obliged to remove the remaining shares belonging to the government or state-owned companies in companies that can be transferred in any market subject to group (1) and (2) of article (2) of the law on the implementation of general policies, article forty-four (44) of the Constitution of the Islamic Republic of Iran. To transfer equity shares to the Imam Khomeini Relief Committee (R.A.), the beneficiaries of the welfare organization of the whole country and all eligible persons according to the general policies law of the forty-fourth (44) article of the constitution.
The report on the implementation of this paragraph is sent by the Ministry of Economic Affairs and Finance to the Economic and Social Committees of the Parliament every three months.
B- State companies in the transfer list in 1401 are subject to the provisions of Article (4) of the Law on the Addition of Certain Articles to the Law on Regulating Part of Government Financial Regulations (2).
C- The relevant ministers and heads of the institutions subject to Article (29) of the Law on the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran approved on 12/14/2013, with subsequent amendments and additions, are obliged to list their subsidiary companies, which have the total shares of the government, by the end of June 1401 and government companies in which less than fifty percent (50%) are to be sent to the Ministry of Economic Affairs and Finance, the Organization of Planning and Budget, the Economic Commission of the Islamic Council and the Court of Accounts along with the amount of shares owned by the government in each company . The Ministry of Economic Affairs and Finance (Treasury of the whole country) with the cooperation of the above-mentioned executive bodies is obliged to effectively follow the payment of the government's share in the above-mentioned companies through the parent companies within the framework of the laws and within the legally prescribed deadlines. The government (treasury of the whole country) is obliged to reflect and update the profit and loss, profit received and the amount of government shares in these companies separately for each company in the financial performance reports of the government. Row 130108 is dedicated to this paragraph.
D- The government is allowed to reassess the assets of state-owned banks and spend the surplus resources (with a zero tax rate) to increase the government's capital in these banks.
The Ministry of Economic Affairs and Finance is obliged to submit the report of this section every three months to the economic and program and budget commissions of the Islamic Council.
E- The country's planning and budget organization is obliged to prepare, with the cooperation of the Ministry of Economic Affairs and Finance, the bylaws of the state companies on the manner of forming general assemblies/supreme councils and review of financial statements, and to approve the board in compliance with the laws and regulations. deliver the ministers
1- All government companies, banks and for-profit institutions affiliated to the government listed in Appendix No. (3) of this law, including government companies and institutions that require the inclusion of general laws and regulations to mention or clarify their names, such as the subsidiaries of the Ministry of Oil, the Central Bank of the Republic Islamic Iran, Iran Industries Development and Renovation Organization and its subsidiaries, Iran Mines and Mineral Industries Development and Renovation Organization and its subsidiaries and public non-governmental institutions and institutions and Islamic Azad University are obliged to register and update once every three months after the promulgation of this law. Their information and that of affiliated and affiliated companies and institutions should be processed in the integrated information system of government companies and non-government public institutions based in the Ministry of Economic Affairs and Finance. The Ministry of Economic Affairs and Finance is obliged to provide online access to the information of the mentioned system for the country's planning and budget organizations, the country's administrative and employment organizations, and the country's Audit Bureau.
The Ministry of Economic Affairs and Finance, the country's program and budget organization, the country's administrative and employment organization, the Central Bank of the Islamic Republic of Iran, the country's real estate registration organization and the stock exchange organization are obliged to take the necessary measures to establish the connection of related electronic systems (including the system comprehensive budget, database of employees of the administrative system (PAKNA), national system of structure, system of rights and benefits and national identification system of legal entities of the country) with the integrated information system of government companies and non-governmental public institutions and exchange information.
The Ministry of Economic Affairs and Finance is obliged to submit the performance report of this component every three months to the Program and Budget and Accounting and Economic Commissions of the Islamic Council.
2- The companies subject to this clause, including the subsidiaries of the Ministry of Defense and Armed Forces Support and the Atomic Energy Organization, are obliged to report their manpower statistics according to the method letter of Part (3) of Clause (A) of Note (20) of this law, no later than the 31st of May. The month of 1401 has been registered in the database of employees of the administrative system (PAKNA) so that the basis for calculating the costs of human resources (personnel) is included in the possible amendment of the budget law of 1401 of the whole country and the budget bill of 1402 of the whole country.
The administrative and employment organization of the country is obliged to give the necessary online access to take the necessary reports to the country's program and budget organization and the country's audit court.
3- The administrative and employment organization of the country is obliged, with the cooperation of the country's planning and budget organization and the Ministry of Economic Affairs and Finance, to issue guidelines for the qualification of managing directors and members of the board of directors/executive board, as well as the people who represent the shareholders in the companies as members of the board. The directorate/board of directors are introduced, as well as the instructions for organizing the rights and benefits of the directors and members of the board of directors/board of the companies subject to this paragraph, taking into account the size and complexity of the company's activity, as well as criteria such as the level of education, field of study, experience and Management, preparation and at the latest by the end of May 1401, in compliance with the laws, to be approved by the Board of Ministers.
All the state companies of this paragraph are obliged to pay the salaries and benefits of the mentioned managers, according to the relevant instructions, in accordance with Note (3) of Article (29) of the Law of the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran. Violation of this paragraph is considered as illegal seizure of government funds and property.
The provisions of this paragraph are also valid for companies where the government is not the main shareholder, but the management is determined based on the opinion of the government.
4- The presidents of the general meetings of the refining companies listed in Appendix No. (3) of this law and the provincial rural water and sewage companies, the New Energy Organization of Iran and the Energy Efficiency Organization of Iran are obliged to announce the end of the refining process or the end of the activity no later than August 15th of the year 1401. They should take action and register the minutes of the extraordinary general meetings regarding the termination of liquidation and deactivation of the company in the company registration office. The presidents of the general assemblies are responsible for the implementation of this ruling, and any action contrary to the above procedure is considered a violation.
The Ministry of Economic Affairs and Finance is obliged to submit the report on the performance of this component to the economic and program and budget commissions of the Islamic Council at the end of the deadline.
5- Simultaneous membership of officials subject to Article (71) of the Civil Service Management Law and their deputies and managers of executive agencies subject to Article (5) of the Civil Service Management Law and Article (5) of the Public Accounts Law of the country approved 6/1/1366, as well as employees working in All managerial positions in the board of directors, executive management and other executive managements of government companies and non-governmental public institutions and organizations, including their own subset and the subset of other institutions, are prohibited. Government organizations and companies and organizations and companies affiliated to non-governmental public institutions and institutions and municipalities, which according to their statutes, the persons subject of this part are members of the board of directors, are excluded from the scope of this ruling.
The companies under the armed forces are subject to their own rules and regulations.
Persons who are exempted from the prohibition of this clause according to the laws and regulations do not have the right to receive any fees under any title for participating in the meetings that they are required to attend according to the law.
f- The companies and government organizations under the Ministry of Roads and Urban Development in the field of transportation, after paying the government salaries (including fifty percent (50%) of special interest and taxes), are obliged to distribute annual profits arising from their activities up to a limit of ten thousand billion ( 10,000,000,000,000) riyals to the account of the transportation development fund at the national treasury. The said fund is allowed to finance projects and sub-projects related to the company or organization in accordance with the amount deposited, within the framework of its statutes.
The transportation development fund is allowed to collect resources from non-governmental sectors and transfer shares or Guarantee a minimum profit equivalent to the interest rate of the facility approved by the Money and Credit Council for each project.
The Ministry of Roads and Urban Development is obliged to submit a report on the resources and expenses of this paragraph to the Program and Budget and Calculations, Civil and Economic Commissions of the Islamic Council every six months.
G- In order to support and properly procure basic goods, the three specialized state-owned commercial companies of Iran, the support of the country's livestock affairs and agricultural support services, if necessary and if approved by the country's program and budget organization, are allowed to use bank facilities beyond the ceiling approved in Annex no. (3) This is the law. The facilities of this paragraph should not lead to an increase in the monetary base.
The Ministry of Economic Affairs and Finance is obliged to submit the performance report of this section every six months to the Economic, Program and Budget and Calculations and Agriculture, Water, Natural Resources and Environment Commissions of the Islamic Council.
H- Any certification of the shares of state-owned companies subject to transfer to financial and credit institutions in order to take facilities is prohibited, except with the written approval of the Minister of Economic Affairs and Property.
i- The government, through the treasury of the whole country, is obliged to pay monthly equivalent to two percent (2%) of one-twelfth of the current expenses of the state-owned companies, banks and for-profit institutions affiliated to the government listed in Appendix No. (3) of this law, which have accumulated profits and no losses according to the last financial statements have been audited, with the exception of depreciation and operational expenses of the bank and insurance from their accounts and deposited into the general revenue account at the Treasury of the whole country, the subject of row 130425, table number (5) of this law.
Y- The government is obliged to comply with the general policies of Article (44) of the Constitution of the amount of one million and three hundred thousand billion (1,300,000,000,000,000) Rials by handing over the shares of state-owned companies for the implementation of the following orders to the relevant institutions as described Take action below. After receiving the shares and selling them, these institutions are obliged to deposit the resulting funds to the general treasury and to the expenses listed in this clause.
1- The amount of nine hundred thousand billion (900,000,000,000,000) Rials in the implementation of Article (12) of the Law of the Sixth Five-Year Program of Economic, Social and Cultural Development of the Islamic Republic of Iran, for the payment of the government's debt to the Social Security Organization and the proportionalization of pensioners Social and insurance of carpet weavers
2- The amount of two hundred thousand billion (200,000,000,000,000) Rials to the Martyrs Foundation and Veteran Affairs for the implementation of the provisions contained in the Comprehensive Law on Services to Veterans approved on 3/4/1386 and the provisions contained in the Veterans Section of the Law of the Five-Year Plan Sixth, the economic, social and cultural development of the Islamic Republic of Iran and the implementation of this law and in order to provide supplementary medical insurance services for martyrs, providing treatment and rehabilitation services, student tuition for the target community, employment services and payment of arrears and claims of martyrs and the families of martyrs, housing, Helping, handing over cars to veterans, buying wheelchairs and ambulances, treating veterans for nerves and mental health, helping disabled veterans and warriors.
3- The amount of ninety thousand billion (90,000,000,000,000) Rials to the national pension organization for the proportionalization of national pensioners
4- The amount of fifty thousand billion (50,000,000,000,000) Rials to the Social Security Organization of the Armed Forces for the proportionalization of military retirees.
5- The amount of sixty thousand billion (60,000,000,000,000) Rials from the mentioned sources through the tables and
rows of related costs to help with rural water supply, rural road, implementation of Hadi project and improvement of villages, implementation of Article (112) of the Program Law The sixth five-year economic, social and cultural development of the Islamic Republic of Iran, nomadic roads and water supply, women heads of families, assistance to female prisoners, assistance to debtors in need
The relevant authorities are obliged to submit a report on the performance of this section every three months to the program and budget and accounting, economic, social, civil and education, research and technology commissions of the Islamic Council.
K- The Central Bank, the country's planning and budget organization and the Ministry of Economic Affairs and Finance are obliged, within the framework of Article (8) of the law on the maximum use of the production and service capacity of the country and the protection of Iranian goods, approved on 2/15/2018, the necessary preparations including setting up the system Brokerage (factoring), notification of the assignment contract, preparation of the necessary instructions, as well as the provision of a mechanism to transfer the guarantor to the brokerage (factoring) financial institutions (the subject of Note (2) of Article (8) of the law on the maximum use of production and service capacity of the country and protection of Iranian goods) in order to implement brokerage financing (factoring) up to three hundred thousand billion (300,000,000,000,000) rials for capital asset acquisition plans of the budget law (the subject of note (1) of article (3) of the regulation) Implementation of Article (8) of the law on maximum use of production and service capacity of the country and protection of Iranian goods on the subject of how to assign contractual claims approved on 7/16/2019) and up to five hundred thousand billion (500,000,000,000,000) Rials for institutions and Non-governmental public institutions, internal resources of state-owned companies, banks and other subjects in Note (4) of Article (3) of the Executive Regulations of Article (8) of the Law on Maximum Use of Production and Service Power of the Country and Protection of Iranian Goods provide the issue of how to assign contractual claims. do
The Central Bank, the country's program and budget organization and the Ministry of Economic Affairs and Finance are obliged to send the performance report of this section to the program and budget and accounting and economic commissions of the Islamic Council and the country's accounting bureau.
to-
1- In order to reform the structure and improve the transparency of the budget of state-owned companies, banks and for-profit institutions affiliated to the government listed in Appendix No. (3) of this law, including companies whose inclusion in the law and general regulations requires mentioning or clarifying the name, the companies affiliated to the ministry Naft, including the National Oil Company of Iran, the Central Bank of the Islamic Republic of Iran, the Organization for the Development and Modernization of Iranian Industries and its subsidiaries, the Organization for the Development and Modernization of Mines and Mineral Industries of Iran and their subsidiaries, and the subsidiaries and related companies of non-governmental public institutions, take the following actions:
1-1- General assemblies are obliged to approve the budget, program and activity of the company or other legal entities specified in part (1) of this paragraph including quantitative and qualitative goals such as improving productivity, generating assets, improving financing methods, increasing profits, Reduce accumulated losses, improve financial ratios in the form of related indicators.
2-1- The Ministry of Economic Affairs and Finance, in cooperation with the country's planning and budget organization and the audit organization, is obliged to harmonize and adapt the budget headings of state companies or other legal entities specified in part (1) of this paragraph with their accounting headings at most until the end take action in June 1401 and notify it. The country's program and budget organization is obliged to review the instructions for preparing and adjusting the budget of state-owned companies, banks and government-affiliated for-profit institutions based on the aforementioned headings.
The country's planning and budget organization is not allowed to change the budget figures of state-owned companies or other legal entities specified in part (1) of this paragraph, and in the case of the use of public government resources in the detailed budget of state-owned companies as resources to cover losses, the share of public resources of the government in Capital accounts and other titles, the figures proposed by the country's program and budget organization will be the criteria.
3-1- The boards of directors/executive boards are required to prepare a report on the implementation of the approved budget and their performance based on the detailed budget and send it to the independent auditor and legal inspector of the company or other legal entities specified in part (1) of this paragraph for review in order to reflect in Submit the financial statements and send a copy of it to the Ministry of Economic Affairs and Finance, the National Accounts Court, and the National Planning and Budget Organization. The relevant instructions will be prepared and communicated by the Ministry of Economic Affairs and Finance in cooperation with the country's program and budget organization and the audit organization no later than the end of July 1401.
It is mandatory to prepare six-month interim financial statements (unconsolidated) for main and specialized parent companies and banks with the mechanism of this paragraph, and a copy of the mentioned financial statements to the Program, Budget and Accounts Commission of the Islamic Council, Ministry of Affairs by the end of October 1401 It will be sent to the Economic and Finance Department, the country's program and budget organization, and the country's Audit Office.
4-1- The companies subject to part (1) of this paragraph are obliged to register their manpower statistics in the database of employees of the administrative system (Pakna) until the 31st of May 1401 at the latest, as a basis for calculating the costs of manpower (personnel) in the possible amendment of the law. The budget of the year 1401 of the whole country and the budget bill of the year 1402 of the whole country should be included.
5-1- The companies subject to part (1) of this paragraph are required to complete the salary and benefits registration information on a monthly basis. CEOs of companies will be responsible for the implementation of this order.
2- Any activity outside of the duties listed in the statute and set goals is prohibited. In case of violation of the implementation of this paragraph, in addition to the legal prosecution of the violators, the resources resulting from such activities must be deposited into the public revenue account at the treasury of the country.
3- Adopting the decision of the general assembly regarding the annual financial statements and the report on the compliance of performance with the budget, without hearing the report of the company's auditor and legal inspector or other legal entities specified in part (1) of this paragraph, is invalid. The responsibility of any financial effects on the approved financial statements is with the presidents of public assemblies.
4- Boards of directors/executive committees are responsible for solving the problems raised in the report of auditors and legal inspectors of companies or other legal entities specified in part (1) of this paragraph and the tasks of general assemblies, and the results of their actions must be presented to the general assembly quarterly. Report in writing. If, as a result of the lack of effective action by the board of directors, the mentioned cases are repeated in the following year's report of the company's auditor and legal inspector or other legal entities specified in part (1) of this paragraph, the general assembly is obliged to take an appropriate decision, including the non-continuation of the membership of the related members. In the board of directors/executive board, there are announcements.
6- Companies that are obliged to provide services and goods at a fixed price are required to present the net quantitative effects of the said tasks on the performance results under the profit and loss statement according to the standards announced by the auditing organization and disclose the details in the explanatory notes of the financial statements. do The audit organization is obliged to comment on this section separately in the audit report and the legal inspector of the company.
A working group composed of the country's program and budget organization, the Ministry of Economic Affairs and Finance, and the audit organization, by the end of October 1401 at the latest, by reviewing the annual audit reports, is obliged to provide the necessary proposals to determine the government's debts to companies or other authorized legal entities in Part (1) of this paragraph should be included in the annual budget bill.
7- The Ministry of Economic Affairs and Finance is obliged to take action until the end of September 1401 in the implementation of Clause (a) of Article (13) of the Law on the Implementation of General Policies of Article 44 (44) of the Constitution regarding matters related to policy making and the exercise of corporate governance duties. and present to the cabinet.
In the implementation of this clause, the Board of Ministers will be allowed to apply the necessary amendments in the articles of association of the relevant companies. The articles of association of companies that have been approved by the Islamic Council are excluded from the scope of this ruling.
8- The government is obliged in line with clause (f) of article (28) of the law of adding certain articles to the law of regulating part of the financial regulations of the government (2) and the law of implementing the general policies of the forty-fourth article (44) of the constitution regarding the assignment of state companies or other legal entities mentioned in part (1) of this paragraph, which have been loss-making for three consecutive years, or their accumulated losses are more than half of the company's capital, take action by the end of September 1401.
The presidents of the general assemblies are obliged to form assemblies and make decisions according to the said approvals one month after the approvals of the delegation board or the board of ministers and other relevant authorities, as the case may be.
9- State companies are obliged until the end of December 1401, through the audit organization or audit institutions that are members of the Certified Public Accountants Society of Iran, as the case may be, in order to increase the economic efficiency, efficiency and effectiveness of the company's activity and increase the reliability of financial reports, regarding conducting an operational audit and presenting take it to the general assembly. The board of directors/executive board of the above companies and the companies that have been operationally audited since the beginning of the law of the 6th five-year economic, social and cultural development plan of the Islamic Republic of Iran, are obliged to take the necessary measures regarding the results of the operational audit and present a report on the actions in the first meeting of their general assemblies.
General assemblies are obliged to make decisions regarding the above reports. The responsibility for the good implementation of this clause lies with the presidents of the general assemblies of state-owned companies.
M-
1- All governmental for-profit institutions and companies that are government or affiliated and related companies, public non-governmental institutions and institutions and other institutions subject to Article (29) of the Law on the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran and organizations of free, commercial and industrial zones and The economic special of the whole country directly or through one or two intermediaries owns more than fifty percent (50%) of its shares and the companies under the supervision (control) of the government in 1401 will be subject to the supervision of the Court of Accounts of the country. The Ministry of Economic Affairs and Finance is obliged to publish the financial statements of the mentioned companies annually and periodically in the comprehensive information system of publishers (Kedal). The Audit Organization and the Court of Accounts of the country are obliged to review the financial statements of the mentioned companies and submit a report on the review of the financial statements of these companies to the Program, Budget and Accounts Commission once every four months.
2- In order to organize the situation of state-owned companies, the government is obliged to transfer companies in which the government directly or through one or more intermediaries has less than twenty percent (20%) of its shares, within five months from the promulgation of this law, in compliance with the law. To implement the general policies of the forty-fourth (44) article of the constitution and to transfer his shares in the form of public joint-stock companies (projects) or other transfer methods through the capital market.
3- The general meetings of state companies, including those subject to mention or specification of names, are required to approve the annual financial statements by the end of August at the latest.
N- The Ministry of Economic Affairs and Finance is obliged to classify and list the names of those economic enterprises that, within the framework of the regulation subject to Article (2) of the Law on the Implementation of General Policies, Article 44 (44) of the Constitution, in groups (1) and ( 2) Article (2) has not been included except for the cases listed in group (3) of article (2) and the permission taken from the Supreme Leader in one of the groups (1) and (2). The transfer of the mentioned economic enterprises from the classification of groups (1) and (2) to group (3) is allowed only with their permission.
The Ministry of Economic Affairs and Finance is obliged to approve the list of the mentioned classifications within three months after the promulgation of this law . All executive bodies are obliged to cooperate with the Ministry of Economic Affairs and Finance.
P- Bank and tax debts related to hydroelectric and thermal projects, as well as the claims of contractors and consultants of these projects, from the claims of the Ministry of Energy and Tavanir Company from the government for the difference between the contracted and finished prices of electricity, in a collective form - expenses up to one hundred thousand billion
(100,000,000,000,000) rials can be settled and cleared.
A- In order to create a financing infrastructure in the chain, commodity exchanges are allowed to create the possibility of commodity transactions in related exchanges based on credit documents such as electronic bills of exchange and other legal credit documents, as well as creating the necessary tools to convert the above-mentioned credit documents into Rials.
The instructions of this paragraph are prepared and communicated by the Ministry of Economic Affairs and Finance.
F- In order to encourage investment in companies admitted to the stock exchange and over-the-counter and to encourage them not to share more of the acquired profit and use the resulting resources to increase capital and as a result develop production sectors and create new job opportunities in the year 1401, its income tax The part of the undivided profit of the mentioned companies that is transferred to the capital account (the subject of Article 105 of the Direct Taxes Law approved on 12/3/1366) is subject to a zero tax rate.
Q- In order to support the development of financial instruments and also to facilitate the trading of commodity-based instruments, value added tax is imposed on all goods that are accepted in the form of commodity deposit certificates in the country's commodity exchanges, as long as they are traded in any of the commodity exchanges. There are zero tax rates. If the product backed by the certificate of deposit is subject to value added tax, the said tax will be collected only once and at the time of physical delivery of the product after deducting the tax credit, and the duty to pay the said tax is the responsibility of the final recipient of the product backed by the certificate of deposit. .
Q- The government is allowed to transfer the shares of semi-finished industrial and production projects in the form of joint-stock companies of the project through the capital market.
R- The government is obliged to pay fifteen million (15,000,000) Rials up to fifteen thousand billion (15,000,000,000,000) Rials for every child born since the beginning of 1401 for cities with a fertility rate of up to 2.5. From row 130425 of table number (5) of this law, to allocate only for the purchase of exchange-traded investment fund units in the name of the child, and to approve the implementation mechanism, including the method of purchase, fund selection and related costs, as proposed by the Ministry of Economic Affairs and Finance. The cabinet arrives.
The Ministry of Economic Affairs and Finance is obliged to submit the performance report of this clause to the cultural and social commissions of the Islamic Council every six months.
S- The Ministry of Oil is obliged to provide the financial and performance information of the National Iranian Oil Company and its other subsidiaries, including the final (audited) and interim financial statements for the years 2019, 2018 and 2019, as well as the report on the realization of resources and expenses, the amount of production, Sales (domestic and export), approved and realized price and income of main and secondary products, current expenses by items, investment expenses by plans and documented in the approved chart and realized foreign exchange expenses by domestic and foreign related to the year 1400 and for To present the year 1401 to the energy and program and budget commissions of the Islamic Council every three months.
D- In cases where the government hands over its shares or shares in state-owned companies in the implementation of the laws in this law, the persons receiving the shares shall sell the said shares on behalf of the government and use the funds specified in part (2) Clause (f) of the general policies of the forty-fourth (44) article of the constitution.
Note 3- External financing (finance)
A- In accordance with paragraph (a) of article (4) of the law of the sixth five-year plan for the economic, social and cultural development of the Islamic Republic of Iran in 1401, the ceiling of external financing facilities (finance) for government and non-government projects is equal to thirty billion rials (30,000. 000,000) is determined.
In cases where the use of foreign financial facilities (finance) is subject to the guarantee of the government of the Islamic Republic of Iran on the repayment of the principal and costs of the financial facilities taken from the sources of financial providers of foreign broker banks and international financial and development banks and institutions, the Minister of Economic Affairs and Finance After the approval of the Board of Ministers, on behalf of the government, it is allowed to issue the general or specific guarantees required for the mentioned projects within a maximum of one month, or delegate the authority to sign it to the relevant responsible authority with the approval of the Board of Ministers.
In the case of all governmental and non-governmental projects requiring the use of foreign financial facilities (finance), the approval of the relevant executive body (in order to confirm the priority for the use of foreign financial support), the Ministry of Economic Affairs and Property (in order to issue a government guarantee), the Central Bank of the Republic Islamic Iran (in order to monitor (control) the balance and management of the country's foreign exchange balance) and the country's program and budget organization (only to monitor (control) government sector plans including company plans and capital asset acquisition plans) is necessary and the repayment of the principal and interest of each facility One of the plans can be paid from their income or from the resources provided in this law.
In accordance with the priorities of clause (p) of article (4) of the law of the sixth five-year plan of economic, social and cultural development of the Islamic Republic of Iran, the Economic Council issues the permission for the use of the mentioned facilities by the government sector projects that have technical, economic, financial and environmental justification.
Regarding the non-governmental projects, the Ministry of Economic Affairs and Finance is obliged to issue the refund guarantee after taking the necessary guarantee from the operating banks, which is based on taking appropriate and sufficient documents from the owners of the projects.
1- The amount of two billion (2,000,000,000) Euros from the foreign financing facilities (finance) subject of this paragraph to use the resources of banks and international financial and development institutions in order to repair and equip dormitories of universities and universities of medical sciences, institutions Higher education, research and technology, Islamic Azad University, Farhangian and Shahid Rajaei University, and the dormitories of the Ministry of Education and Culture are allocated with the guarantee and reimbursement of the government and from the general budget.
In order to develop and complete the export routes of the country and in line with the communication with the neighbors, the amount of two billion (2,000,000,000) euros from the foreign financial facility (finance) will be provided to the Islamic Republic of Iran Railway Company to connect the Iranian railway. To be paid to the neighbors. The repayment of this facility is the responsibility of this company.
2- The government is allowed to use the resources of banks and international financial and development institutions for the purpose of equipping laboratories and workshops, in accordance with the law of maximum use of the country's production and service capacity and protection of Iranian goods from the aforementioned external financing facilities. One billion (1,000,000,000) euros for universities, universities of medical sciences, higher education, research and technology institutions and Islamic Azad University with self-guarantee and repayment and one billion (1,000,000,000) euros for conservatories of the Ministry Education, Farhangian University, Tarbiat Debir Shahid Rajaei University, government technical and vocational training centers and the Agricultural Research, Education and Promotion Organization with the guarantee of the government and its reimbursement from the public budget.
In accordance with clause (a) of article (4) of the law of the sixth five-year plan for the economic, social and cultural development of the Islamic Republic of Iran in 1401, up to ten million (10,000,000) euros have been considered to facilitate the purchase of foreign necessities for the development of the strategic aerospace program. and placed at the disposal of the Ministry of Science, Research and Technology.
3- In order to develop intra-city railway transportation, the government is obliged to spend at least two billion dollars (2,000,000,000) from the external facilities of this section for the construction and operation of metro and urban light rail lines and air pollution reduction projects. and allocate the purchase of a city transport bus.
The Ministry of Economic Affairs and Finance is obliged to submit the performance report of this paragraph to the Islamic Council every six months.
B- The implementation of note (38) of the law amending the budget law of the year 2015 of the whole country approved on 3/6/1395 in 1401 within the limit of thirty billion (30,000,000,000) euros subject to clause (a) of this note is extended.
C- In order to accelerate the absorption of approved facilities from development banks such as Islamic Development Bank, Asian Infrastructure Investment Bank (AIIB) and Eco Development and Trade Bank, the devices using the mentioned facilities are allowed within the limit of paragraph (a) This note, after the approval of the country's program and budget organization, within the framework of the foreseen credits for the implementation of the projects with the extension of loan listed in the appendix number (1) of this law, they should proceed with its costing within the framework of the mutual agreement with the said organization.
D- The government is allowed to receive up to two billion (2,000,000,000) international grants from international institutions and organizations to prevent accidents such as earthquakes and floods, as well as to implement the country's development and infrastructure plans, and then From the exchange rate and depositing it to the treasury of the whole country, spend related expenses. The government is obliged to spend the amount of two hundred million (200,000,000) euros from the amount mentioned in this paragraph to purchase fire extinguishers and high-rise hydraulic ladders and ambulances for the country's municipalities, ambulances for the Red Crescent and the country's emergency organization, and road vehicles for the road ministries. and mobilize the city and the country and the equipment of relief and rescue groups.
The receiving executive bodies are obliged to submit a performance report and the method of spending the received aid to the country's program and budget organization once every six months.
The Program and Budget Organization, with the cooperation of the Ministry of Economic Affairs and Finance, is obliged to announce the performance of this note to the Program, Budget, Accounting, Economic and Civil Engineering Commissions of the Islamic Council and the Accounts Court on a quarterly basis.
E- The government is obliged to refer to the provisions of Article (18) of the Law on Combating Human Rights Violations and Adventurous and Terrorist Actions of the United States in the Region approved on 5/22/2016 and also based on the comprehensive plan to counter the US sanctions which was established by the Ministry of Economic Affairs and Finance and based on According to Article (19) of the mentioned law, prepare and within two months from the approval of this law, take action on the preparation of a one-year section of the economic diplomacy program of the government, focusing on expanding and deepening commercial relations with the target countries in the form of country-goods trade. For this purpose, a working group consisting of the Ministries of Industry, Mining and Trade, Economic Affairs and Finance, Oil, Energy, Jihad Agriculture, Road and Urban Development, Foreign Affairs and the Country Planning and Budget Organization and the Central Bank, and centered on the Ministry of Industry, Mining and Trade, will be formed. The working group is obliged to approve the executive decrees required for the implementation of the one-year cut of the economic diplomacy program of the government and to submit the performance related to this clause to the economic, program and budget commissions and calculations and national security from June 1401 and once every three months. Report on the foreign policy of the Islamic Council and the Court of Accounts. In order to implement the provisions of this paragraph:
1- The central bank is obliged to take financial and banking infrastructure measures compatible with the country's trade plan - commodity of the aforementioned document, including the creation of bilateral clearing houses, creation of grounds for conclusion of monetary agreements, creation of necessary grounds and incentives for the establishment of cross-border banks in the regions Azad Iran has enforced the requirement of banks to use non-sanctioned financial messengers and to submit a report on the performance of this section once every three months to the Program and Budget and Accounting and Economic Commissions of the Islamic Council and the Audit Bureau of the country.
2- The Ministry of Industry, Mines and Trade is obliged to prepare or update preferential trade or free trade agreements with the countries included in the country-commodity trade program of the aforementioned document by the end of June 1401.
3- The Ministry of Roads and Urban Development is obliged to provide the support infrastructure (logistics) required for the implementation of the provisions of the country-commodity trade program of the aforementioned document with the cooperation of the relevant institutions and within the allocated budget and to report its performance to the Construction Commission once every six months. The Islamic Council and the Court of Accounts report.
4- The Ministry of Agricultural Jihad is obliged to change and diversify the sources of import of basic agricultural goods to neighboring and Commonwealth countries.
5- The Ministry of Industry, Mines and Trade and the Trade Development Organization are obliged to facilitate and provide export infrastructure to neighboring countries and the Commonwealth of Nations within the framework of the above-mentioned program and remove export barriers and reduce the costs of traders.
The Ministry of Industry, Mining and Trade is obliged to submit the performance report of this component to the Islamic Council every six months.
f- The government is allowed by concluding agreements with Khatam al-Anbiya (pbuh) construction camp and taking a guarantee, taking into account the claims of the camp from the government, to issue a guarantee for the repayment of the principal and interest of the foreign financing facility (finance) of the project (projects) belonging to the camp. and its subsidiaries to apply to the central bank and the operating bank.
After signing a contract with a foreign financial provider, the government is allowed to take the necessary legal measures to secure a fifteen percent (15%) share of foreign exchange facilities from the National Development Fund resources and spend on railway projects.
G- It is mandatory to comply with Shariah standards in contracts related to foreign financing (finance) contained in this note and other notes of this law.
Note 4- Partnership with the non-governmental sector to implement projects
A- In 1401, the government is allowed to complete the project(s) of acquiring capital assets (semi-completed, ready for exploitation and new) as quickly as possible by following the laws and regulations through the executive bodies and in order to attract the participation of the non-governmental sector, such as The national information network (projects) shall spend up to ten percent (10%) of the total credits for the acquisition of capital assets related to each executive body to support the project(s) in which the non-governmental sector participates. In this regard :
۱-
1-1 Participation steering committee with the presence of a representative of the country's program and budget organization, a representative of the ministries of road and urban development, energy, economy, oil and, as the case may be, communications and information technology and health, treatment and medical education, as well as supervisory members from the country's accounting bureau and The Chamber of Commerce of Iran (without voting rights) is formed and is required to compile the criteria, methods and process of checking "the degree of compatibility of projects with the participation method" within two months and publish them in the electronic market system of construction projects that is available to the public. to announce The responsibility of the secretary of this working group and the implementation of this ruling is with the country's program and budget organization.
2-1 The executive bodies are obliged to upload all the prescribed information in the system for all the plans (projects) under their management by the end of June 1401 at the latest. The program and budget organization should only allocate funds for basic repairs and equipment and machinery for the mentioned devices in accordance with the completion of information.
3-1 The program and budget organization is obliged to specify at least half percent (0.5%) of the half-finished project(s) that according to the output of the system have the most compatibility with participation and are in priority by the 15th of July and to the devices to announce related implementation. The executive bodies are obliged to immediately carry out studies on "participation of the project" (feasibility of participation) and prepare the initial financial model (model) through competent consultants or facilitators of implementation and upload the results of the studies in the system. The program and budget organization is obliged to provide the necessary credit for the implementation of this order from ten percent (10%) of the total credits for the acquisition of assets related to the same device (the subject of paragraph A of this note). The relevant ministers are obliged to submit the report on the implementation of this paragraph quarterly to the relevant specialized commissions of the Islamic Parliament.
4-1 Executive bodies are allowed to use the capacity of participation facilitators, whose selection and characteristics are determined by the regulations of this paragraph. The participation facilitator's fee will be paid by the investor as provided in the call documents. It is possible to conclude an agreement with several facilitators for a project.
2- The product price of the plan (project) in the investment and participation contract is exempted from the inclusion of tariffs contained in the general and special laws and regulations, unless the difference has been provided in advance.
3- The country's program and budget organization, on behalf of the government, guarantees the future obligations of the plan (project).
4- The main and sub-investments made in the said plan (project) will be taxed at a zero rate.
5- State companies can use their internal resources and based on the mechanism of this paragraph to implement and exploit new, semi-finished and ready-to-exploit projects.
6- The Ministry of Roads and Urban Development is allowed to construct and maintain, improve, reconstruct and operate highway and main road and railway project(s) by taking tolls from the users in accordance with the relevant laws, including Article (27) of the Law on Annexing Certain Materials to The law regulating a part of the financial regulations of the government (2), within the framework of the conditions determined by the government, shall be included in this paragraph.
The executive regulations of this section include how to prepare and approve the explanatory plan, how to verify the eligibility and choose the investor, how to discover the price, how to implement the plan(s), how to operate, determine the amount of risk coverage, determine the rate of operation services, and impose penalties for non-payment and late payment. In terms of payment and the method of collecting and spending it, supervision of the method of exploitation, liability of the parties, arbitration and dispute resolution, within one month from the date of promulgation of the law, the proposal of the country's program and budget organization and the Ministry of Economic Affairs and Finance will be approved by the Council of Ministers.
7- Part (1-2) paragraph (d) note (19) of the 2016 budget law of the whole country approved on 12/24/2015 is enforced.
B- The government is allowed to accept the half-finished project(s) by following the rules and regulations regarding the rejection of definitive and certified debts of the executive bodies to the creditors of the same executive body within the credit limit of the relevant tier, on the condition of taking the necessary guarantee from the creditors regarding the completion of the plan. (project) to be handed over to the government within a certain period of time and in accordance with the economy and expediency. It is mandatory to take the approval of the country's program and budget organization regarding the above-mentioned debts.
The executive regulations of this section are prepared by the country's program and budget organization in cooperation with the ministries of energy, economic and financial affairs, and road and urban development and are approved by the cabinet.
C- The government is allowed to finance capital asset acquisition plans whose importance and strategic function are approved by the relevant executive body within one month after the proposal of the executive body, through capital market tools and methods. to do The limit of resources subject to this paragraph is determined at a maximum of thirty percent (30%) of the credits for the acquisition of capital assets approved in each quarter.
D- Banks and non-banking credit institutions are allowed to use their resources, including resources from the transfer of surplus assets in any of the large infrastructure projects and capital asset acquisition projects, such as freeway and highway projects and main roads, industrial and participate in production in the form of financing and acquisition and creation of a company and project fund.
E- In order to provide the environment for the general public to invest in all kinds of infrastructure projects and plans for the acquisition of capital, transportation and industrial and agricultural assets, as well as to encourage the culture of indirect investment, any transfer of assets to/from investment funds of the project ) whose underwriting is done with the permission of the Securities and Exchange Organization, is exempt from paying any taxes and transfer duties.
Transfer tax and profits created in established companies, resulting from the transfer of non-cash income to public joint-stock companies about to be established for the purpose of establishing and completing industrial and agricultural production projects, infrastructure and capital asset acquisition and transportation projects. and its public offering and establishment license is obtained from the Securities and Exchange Organization, it is taxed at zero rate.
f- In order to develop methods and patterns of financing and use of financial instruments, attracting non-governmental sector funds and leveraging public resources for the implementation of capital asset acquisition plans and Pishran projects, a working group composed of the Ministry of Economic Affairs and Finance, the program organization And the country's budget, the Central Bank of the Islamic Republic of Iran, the relevant executive body (as the case may be) and the representatives of the National Development Fund, the Banks Coordination Council and the Banks Center are formed. This working group is obliged to design and propose financing methods and tools for the mentioned project(s) to the Economic Council in accordance with Sharia and legal standards.
The proposals of the said working group must be approved by the Economic Council for the financing of the above project(s)
.
G- In order to facilitate the use of the capacity of Article (56) of the Law on the Addition of Articles to the Law on the Regulation of Part of the Financial Regulations of the Government (1) approved on 8/15/1384 in order to accelerate the completion of capital asset acquisition plans, the country's planning and budget organization, the Ministry of Economic Affairs and the finance and the central bank of the Islamic Republic of Iran are obliged to determine the share of each of the banks and ministries up to the limit of five hundred thousand billion (500,000,000,000,000) rials and guarantee the repayment of the principal and interest of this facility, no later than one month after the approval of this law. Issue a collective (once for each bank and ministry) and notify the operating banks and beneficiary ministries.
After issuing a guarantee by the country's program and budget organization, the operating banks are obliged to pay these facilities in case of a request for a facility from the beneficiary ministries, at most one month after receiving the request and before the month of Shahrivar (the working season of the project(s) in cold regions). Take action against the ministry or the beneficiary subsidiary. The permission of Article (23) of the law to add certain articles to the law regulating part of the financial regulations of the government (2) and Article (56) of the law to add articles to the law regulating part of the financial regulations of the government (1) is sufficient to recognize the conditions and justify the above mentioned bank facilities and the operating banks do not have the right to review and re-examine the plans.
The ceiling of each project is five thousand billion (5,000,000,000,000) Rials.
If it is not possible to fully use this facility by the beginning of September, it is possible to pay the facility until the end of the year.
In the year 1401, the limit for the institutions to use the facilities of Article (56) of the Law on the Addition of Articles to the Law on the Regulation of Part of the Financial Regulations of the Government (1) will be increased from ten percent (10%) to thirty percent (30%) of the total credits of the institutions in all seasons.
Note 5- Domestic financial provision from the place of Islamic financial bonds
In the year 1401, it is allowed to follow the laws and regulations and Sharia standards:
A- Government companies will issue up to one hundred thousand billion (100,000,000,000,000) Riyal Islamic financial bonds with guarantee and repayment of principal and interest by themselves, in order to implement projects with technical, economic, financial and To consume their environment which is approved by the Economic Council. The share of each of the companies will be determined in the bylaws of Islamic financial securities prepared by the joint proposal of the country's planning and budget organization and the Ministry of Economic Affairs and Finance and approved by the Council of Ministers. Iran's Urban Regeneration Company to carry out its projects, including the preparation of plans for the improvement and renovation of dilapidated structures, historical and inefficient urban structures, organizing and empowering informal settlements, and the specialized mother company of Imran Shahreh Jadid for the implementation of suburban train projects and the executive organization of government and public buildings and institutions. In order to complete the Musla of Tehran, using the resources of this paragraph is a priority.
B- The government is allowed to finance the expenses of this law up to the limit of eight hundred and sixty thousand billion (860,000,000,000,000) Rials, all kinds of Islamic financial bonds (Rial-currency), including Islamic treasury documents that comply with Laws and regulations and within the framework of Islamic contracts, publish and transfer the resources from the cash issuance of bonds to row number 310108, table number (5) of this law, deposit and documents of the Islamic Treasury subject to income row 310103, table number (5) of this law, with the preservation of power Purchased and published by the end of 1404 and handed over to the creditors of the executive bodies for the payment of claims. Reimbursement of the principal, interest and expenses related to the issuance of bonds in tables No. (8) and (9) of this law is predictable and payable. Allocating the documents and papers of this paragraph is carried out by the country's program and budget organization in compliance with Article (30) of the country's program and budget law approved on 10/12/1351 and is spent according to the mutual agreement with this organization. The amount of thirty-five thousand billion (35,000,000,000,000) rials is allocated from the resources of this section to pay the demands of rural road contractors and rural road improvement contractors and purchase water supply tankers needed by the Organization of Nomadic Affairs of Iran.
C- The unsold bonds of clauses (a) and (b) of this note for claims within the credit limit related to the approval of the head of the executive and account holder- the manager of relevant financial affairs and the country's program and budget organization can be assigned to all creditors (including contractors, consultants, Equipment suppliers and also other committed costs are the credits of this law, including land acquisition).
D- In order to develop public transportation and urban infrastructures, waste management and waste incineration power plants, reconstruction of worn-out structures and organization of marginal settlements and informal settlements, the municipalities of the country and their affiliated organizations are allowed, with the approval of the Ministry of Interior, up to one hundred and Issue twenty thousand billion (120,000,000,000,000) Riyal Islamic financial bonds with their own guarantee and with repayment of principal and interest by the same municipalities. Guaranteeing the repayment of the principal and interest of these bonds for the implementation of urban train and urban transportation projects from the amount of fifty thousand billion (50,000,000,000,000) Rials up to sixty thousand billion (60,000,000,000,000) Rials at a ratio of fifty percent (50%) ) is the government and fifty percent (50%) of the municipalities. Twenty thousand billion (20,000,000,000,000) Rials from the papers of this section for the urban regeneration of worn-out structures around the holy shrines of Hazrat Imam Reza (AS), Hazrat Masoumeh (AS), Hazrat Abdulazim Hosni (AS) and Hazrat Ahmed bin Moses (pbuh) is dedicated. The unsold bonds of this clause can be handed over to the creditors of the plan within the limit of the pending claims of the plan with the approval of the relevant municipality.
E-
1- In order to manage the possible consequences of the issuance of Islamic financial bonds subject to this law in the money and capital markets of the country, a working group consisting of the head of the country's planning and budget organization, the minister of economic affairs and finance, and the head of the Central Bank of the Islamic Republic of Iran and two supervisors The economic and program and budget commissions and calculations of the Islamic Council supervise the publication of documents subject to this law. The nominal interest rate of the bonds and the rate of maintaining the purchasing power of the Islamic treasury bonds are determined by this committee in compliance with Sharia standards.
2- The Ministry of Economic Affairs and Finance is allowed to use all the methods of primary issuance of bonds, including delivery of bonds to creditors, gradual supply, auction, sale of bonds at a discount (less than the nominal price) and subscription in the markets.
3- The Ministry of Economic Affairs and Finance is allowed to establish intermediate publishing institutions under the management and ownership of the government or using intermediate institutions subject to the Law on the Development of New Financial Instruments and Institutions in order to facilitate the implementation of the general policies of Article 44 of the Constitution. With or without transfer of ownership to the government, to issue foreign exchange securities and to establish an intermediary entity that generates government assets for the issuance of related Islamic financial securities.
4- The Ministry of Economic Affairs and Finance is allowed to primarily use the government's assets and claims as a basis for the issuance of Islamic financial bonds, the subject of this note. Property belonging to the government, which has a normal document, can also be used as a support.
f- The papers and documents of this note and the underwriting commitment fee and the initial traders' fee of the government's Islamic financial bonds (issued in 1401) are taxed at a zero rate. Also, the transactions between the issuing bodies and the receipts and payments related to the issuance of the bonds that are the subject of this note, regardless of the use or non-use of intermediary institutions, are subject to the exemptions and exceptions of Article (14) of the Law on Removing Obstacles to Competitive Production and Improving the Country's Financial System, approved 2/1 2014/2015. All government bonds issuance and trading fees in the primary and secondary markets should be determined in a way that makes the daily buying and selling of government bonds economical.
G- Creating a new demand from the government is allowed if its permission has been issued beforehand in the form of an exchange agreement or its commitment and guarantee with a legal basis by the country's program and budget organization.
H- The authority for examining and approving debts and claims subject to clause (p) of article (1) of the law on removing barriers to competitive production and improving the country's financial system is determined by the country's planning and budget organization and the Ministry of Economic Affairs and Finance.
i-
1- The government is allowed to issue thirty thousand billion (30,000,000,000,000) riyals of Islamic financial bonds, in order to build, complete and equip educational, educational and sports spaces of the Ministry of Education (Renovation Organization, development and equipping of the country's schools) with the priority of schools in villages without schools or with connection schools and nomads (with the coordination of nomadic affairs organization) and Farhangian University. These bonds are consumed based on the notification of credit and issued allocations. The resources obtained from this paragraph are transferred to row number 310108 of table number (5) of this law.
2- The government is allowed to issue an amount of twenty thousand billion (20,000,000,000,000) Rials of Islamic financial bonds, in order to repair, maintain, reconstruct and refurbish the worn out physical space or under destruction of the universities of the Ministry of Science. Research and technology and academic jihad will be used.
3- The government is allowed to issue an amount of twenty thousand billion (20,000,000,000,000) Rials of Islamic financial bonds, for the purpose of rural and nomadic water and roads, the revival of canals, the implementation of rural water supply projects with the priority of villages that It has no construction and non-asphalted roads and should be assigned to the Red Crescent population of the Islamic Republic of Iran.
These bonds are consumed based on the notification of credit and allocations issued.
The relevant authorities are obliged to submit the performance report of this clause to the Islamic Council every three months.
The resources from this paragraph are transferred to row number 310108 of table number 5 of this law.
Y- The deadline for handing over non-cash Islamic financial bonds (transfer to creditors) issued in 1401, for all executive bodies, including the executive bodies subject to Article (1) of the Law on Permanent Provisions of the Country's Development Programs, subject to the law amending Articles (63) and (64) of the law General calculations of the country.
K- For the purpose of integration and coordination in the government's published papers, the government's Islamic financial papers (published by the Ministry of Economic Affairs and Finance) are subject to Article (27) of the Securities Market Law of the Islamic Republic of Iran approved on 9/1/1384 with subsequent amendments and additions.
L- The government is allowed to issue up to one hundred thousand billion (100,000,000,000,000) Rials of all types of Islamic financial bonds, including Islamic treasury documents, which are in accordance with the laws and regulations and within the framework of Islamic contracts, and are classified as Income number 310108 table number 5 of this law is deposited. These documents, in accordance with Article (30) of the country's program and budget law, after the exchange of agreements with the country's program and budget organization, for the construction and completion of half-finished water supply and containment projects in the country, with priority for tropical and cold border projects and hydropower projects, are available to affiliated companies. and is under the Ministry of Energy.
M- All publishers registered with the Securities and Exchange Organization are required to pay the dividends approved by the General Assembly in cooperation with the Central Depository and Funds Settlement Company through the comprehensive customer information system (SJAM) to facilitate the affairs of the shareholders. Managers who violate this ruling will be sentenced to dismissal from service in executive bodies and public companies for a period of six months to two years with a complaint from the Securities and Exchange Organization. The Securities and Exchange Organization is obliged to supervise the implementation of this clause.
The Ministry of Economic Affairs and Finance is obliged to submit the performance report of this clause to the Economic Commission of the Islamic Council every three months.
N- In line with the implementation of monetary policy and open market operations, the Central Bank of the Islamic Republic of Iran is only allowed to buy securities issued by the treasury in the secondary market, and the purchase of securities issued by the government or state-owned companies in the primary market is prohibited by the aforementioned bank. .
Q- In order to speed up the implementation of the law on maximum use of the country's production and service capacity and support for Iranian goods, the ministries of industry, mining and trade and agricultural jihad are obliged to form a working group with the presence of the Ministry of Economic Affairs and Finance, the Central Bank, and the Stock Exchange Organization. and representatives of the activists of the driving sectors of Iran's economy and the necessary mechanism for the expansion and development of supply chain financing (SCF) using discounting methods, internal rial letters of credit, brokerage (factoring) and reverse brokerage (factoring) with tools Innovatively implement financing along the supply chain in at least ten selected and driving industries.
A- The municipalities are allowed to settle the claims and debts determined with the executive bodies, social security and banks regarding the exchange of land and real estate within the framework of the regulations that will be approved by the board within two months at the proposal of the Ministry of Interior and with the cooperation of the Ministry of Economic Affairs and Finance. Ministers should take action.
f-
The Ministry of Economic Affairs and Finance is required to submit a monthly report on the ratio of the debt of the government and state-owned companies to the gross domestic product to the Islamic Council. The increase of this ratio to more than forty-five percent (45%) is subject to obtaining permission from the Islamic Council.
Note 6 - Duties and taxes
A- The Ministry of Energy, through the provincial water and sewage companies across the country, is obliged to increase the water rate for every cubic meter of drinking water above the consumption pattern by fifteen percent (15%) twice above the pattern, and from subscribers who have consumed more than twice the standard, increase the rate by thirty-five percent (35%) per cubic meter of surplus and collect from them and deposit it to the treasury of the whole country. The above funds will not be subject to income tax and value added tax. One hundred percent (100%) of the funds received from the mentioned account in the specified row in the budget of the country's water and sewage engineering company are allocated for the provision of rural and nomadic drinking water and the improvement of its network and the completion of rural sewage, in such a way that thirty percent (30%) of the resources The aforementioned should be distributed among the provinces for water supply for nomads and the rest of the villages based on the crisis and shortage of safe water in three months. It is mandatory to exchange agreements between water and sewage companies, nomadic affairs organization and provincial planning organization.
The Ministry of Energy is obliged to submit the performance report of this clause to the Civil and Agriculture, Water, Natural Resources and Environment Commissions of the Islamic Council every three months.
B- The Ministry of Economic Affairs and Finance (Tax Affairs Organization of the country) is allowed within one year, that part of the files of VAT taxpayers from the years 2007 to 2017, who have submitted their declarations on time and have not been processed so far. , based on the instructions prepared by the country's tax affairs organization within one month after the promulgation of the law and approved by the minister of economic and financial affairs, make a final decision without consideration. The collected revenues related to this section of the government share tax are deposited in the revenue row number 110516 of table number (5) of this law with the treasury of the whole country and the share taxes of municipalities and rural districts are deposited into the relevant accounts as the case may be.
C- Complications subject to Article (5) of the Law on the Protection of the Electricity Industry of the Country approved on 10/8/2013 are determined at the rate of ten percent (10%) of the amount of electricity consumed within the ceiling of sixty thousand billion (60,000,000,000,000) Rials. Subscribers of authorized rural and nomadic electricity and authorized agricultural well electricity are exempt from the provisions of this paragraph. From the resulting resources, thirty-five percent (35%) to the account of Tawanir Company with the treasury of the country to support the development and maintenance of rural electricity networks and strengthening passive defense and improving the resistance of the telecommunications infrastructure of the electricity industry and the remaining sixty-five percent (65%) to The account of the Organization of Renewable Energy and Electricity Efficiency (SATBA) is deposited with the treasury of the whole country until after exchanging the agreement with the country's program and budget organization in full for the production of renewable and clean electricity and the development of renewable technologies with priority in rural, nomadic low-income households under The coverage of the Relief Committee of Hazrat Imam (RA) and the Welfare Organization and the completion and operation of Nadir Wind Power Plant in Sistan and Baluchistan province should be spent.
of the-
1- In 1401, the following text is added to Part (1), Clause (p) of Article (32) of the Law on Permanent Provisions of the Country's Development Programs:
"Indices of regions and cities that do not benefit from the employment of this component will be approved by the Council of Ministers with the proposal of the country's program and budget organization."
2- Value added taxes and duties received from production units and contractors of plans (projects) located in the province for the account of the province where the production unit is located, in compliance with part (2) of article (38) and article (39) of the approved value added tax law 2 3/1400 is meant.
The tax affairs organization is obliged to send the files of production and service units with a real or legal personality that have a place of activity and the place of establishment of their production or service unit is not in the province where their head office is located to the General Administration of Tax Affairs of the province where the production and service unit is located. . Taxes and duties on the added value of national service units are deposited into the treasury account of the relevant province in proportion to the share of each province in the country's population.
The tax affairs organization is obliged to submit the performance report of this clause to the Economic Commission of the Islamic Council and the Audit Bureau of the country once every three months.
3- Value added taxes subject to paragraph (a) of article (39) of the value added tax law in Tehran and Islamshahr cities at a ratio of eighty-eight percent (88%) in urban areas of Tehran and Islamshahr and twelve percent (12%) in rural areas. And their nomads are distributed.
E-
1- According to Article (12) of the Law on the Addition of Certain Articles to the Law on the Regulation of Part of the Financial Regulations of the Government (2), each of the Ministries of Oil and Energy is allowed, through the relevant subsidiaries, to receive two thousand (2,000) monthly from each residential unit of the gas subscribers. ) riyals, one thousand (1000) riyals from each residential unit of electricity subscribers and ten thousand (10,000) riyals from each of the commercial units of gas and electricity subscribers and taken to the general income account of rows 160185 and 160186 of table no. 5) Deposit this law to the treasury of the whole country. For rural subscribers, the aforementioned amounts are equivalent to fifty percent (50%) and subscribers without gas are exempt from payment. The above funds will not be subject to income tax and value added tax.
The resulting resources will be used for the items listed in the mentioned article. The executive regulations of this component, including the ceiling and the manner of holding the tender, will be approved by the Council of Ministers on the joint proposal of the country's program and budget organization and the Ministry of Economic Affairs and Finance. The Ministries of Oil and Energy are obliged to take the report of the amounts paid by the insurance companies from the sources of this component from the mentioned companies and submit the report to the commissions of program and budget, calculations and energy of the Islamic Council.
In coordination with the Ministries of Oil and Energy, the insurance companies are obliged to inform the subscribers of their rights by issuing the insurance policy and compensate the damages according to the amount received by the relevant insurance company. The insurance companies of the region investigate the accidents caused by this component in less than two months and pay the damages within three months at the most, whether the accident happened outside or inside the house.
The Ministries of Oil and Energy are obliged to take the report of the amounts paid by the insurance companies from the sources of this component from the mentioned companies and submit the report to the commissions of program and budget, calculations and energy of the Islamic Council.
2- In the implementation of articles (2) and (4) of the Law on the Establishment of the General Insurance Fund of Natural Disasters, approved on 8/5/2013, the maximum annual basic insurance premium for each residential unit with legal electricity distribution in the year 1401 is one million (1,000,000) It is determined that the share of the owners in the amount of two hundred and forty thousand (240,000) Rials per year will be received by the Ministry of Energy through inclusion in the electricity bills of residential units and will be deposited into the account of the mentioned fund at the Treasury of the country. The owners of residential units covered by the Imam Khomeini Relief Committee (RA) and the Welfare Organization and other people who are unable to pay, are exempt from paying this insurance fee.
F- In the implementation of Article (6) of the law on helping to organize normal waste with the participation of the non-governmental sector, approved on 20/1/2013, the Ministry of Economic Affairs and Finance, through the country's tax affairs organization, is obliged to pay one thousandth of the value of raw materials, parts and goods that are all Or take a part of them that can be recycled and deposit the resulting resources to the income row number 160189.
The list of the above-mentioned raw materials, parts and goods will be determined and announced by the Environmental Protection Organization no later than two months after the promulgation of this law. Producers and importers who, with the approval of the Environmental Protection Organization, have taken action to recycle the waste from their raw materials, parts and goods, are not subject to these duties.
Collection resources up to ten thousand billion (10,000,000,000,000) riyals from row number 38-530,000 of table number (9) of this law will be placed at the disposal of the Ministry of Interior until after exchanging the agreement with the country's program and budget organization. To recycle the waste from the mentioned goods (creating regional facilities to convert waste into materials and energy), it should be consumed with the priority of private sector participation and the supervision of the Environmental Protection Organization. The instructions for identifying the method of processing and determining the claim and collection are prepared by the Tax Affairs Organization of the country and are notified after the approval of the Minister of Economic Affairs and Finance.
The Ministry of Economic Affairs and Finance is obliged to submit the performance report of this paragraph to the economic and internal affairs commissions of the country and the councils and the agriculture, water, natural resources and environment committees of the Islamic Council every three months.
z -
1- All medical centers, whether government, private, affiliated to public institutions, armed forces, charities, and state companies, are obliged to pay ten percent (10%) of the medical group's fee or fee, which is paid by the patient to the insurance company or in cash upon receipt of the invoices sent to the insurance company. Taxes can be deducted as the payer and deposited in the name of the relevant doctor until the end of the month after receipt of the invoice amount to the account of the Tax Affairs Organization of the country. The withholding tax of this paragraph will not include all payments that are deducted as salary and labor income according to part (5) of paragraph (a) of note (12) of this payment law and its taxes. The provision of Article (199) of the Direct Taxes Law is valid in the implementation of this paragraph.
The Tax Affairs Organization of the country is obliged to process the tax files of medical centers related to the performance of 1400-1398-1398 until the end of 1401 and deposit the resulting income to the revenue line number 110207 at the country's treasury.
2- All medical, paramedical, pharmaceutical and veterinary professionals and sellers of medical equipment whose work license is issued by the Ministry of Health, Treatment and Medical Education or the Iranian Medical System Organization and all persons working in legal businesses, including lawyers and legal and family counseling, they are required to use the store terminal.
Those who complain about the implementation of this ruling will be dealt with in accordance with the Law of Store Terminals and Taxpayer System.
H- The Tax Affairs Organization of the country is obliged to take duties in the amount of ten percent (10%) of the value of goods and services subject to Article (48) of the Law on the Addition of Certain Articles to the Law on the Regulation of Part of the Government's Financial Regulations (2) and to the income row 160109, table no. (5) This law should be deposited with the treasury of the country so that it can be used for the purposes determined in the aforementioned legal article through the relevant executive bodies.
i-
1- Operators providing telecommunication services, in addition to the price of each message, receive an amount of thirty (30) rials from the users of said services and deposit it into the general revenue account of row 160154 at the treasury of the country. The income is proportional to the collection of up to one thousand billion (1,000,000,000,000) Rials for the implementation of articles (5), (6) and (8) of the law on protecting the rights of the disabled and organizing working and street children at the disposal of the welfare organization. (line 131500) and the remaining five thousand billion (5,000,000,000,000) riyals from line 27-530,000 of table no. To be used competitively for the national information network.
2- The responsibility of issuing licenses and setting the rules of surround sound and video and monitoring it is solely the responsibility of the Broadcasting Organization.
Y- The Ministry of Culture and Islamic Guidance is obliged to take a fee equal to ten percent (10%) of the sales price from the suppliers of all kinds of foreign games that can be installed on computers, mobile phones, and game consoles (consoles) and put it into the account of income row 160178 table number (5). This law should be deposited with the treasury of the whole country. The funds obtained from row 54-730000 of table number (1-7) of this law are placed at the disposal of the Ministry of Culture and Islamic Guidance (National Computer Games Foundation) to support the development of domestically produced games. Ten percent (10%) of the resources obtained from these complications will be allocated to the digital centers of Basij for the development of computer games suitable for religious and revolutionary culture and also for the development of the noble Quranic culture.
K- The executive bodies are obliged to register the legal tax and customs exemptions and reductions in their respective accounts. The performance of customs and tax exemptions and reductions is considered as import tax collected by the customs of the Islamic Republic of Iran.
L- Based on Articles (103) and (169) of the Law on Direct Taxes and in order to increase the tax revenues of the government through the cancellation of tax stamps, the judiciary is obliged to access the system of the Tax Affairs Organization and the Center of Lawyers, Official Experts and Family Advisors of the Judiciary. Provide electronic contract regulation. All active lawyers who are members of lawyers' centers and associations of lawyers are required to register and regulate their financial contracts with clients in this system. The unique identifier (code) issued for each contract by the electronic contract system will be the basis for identifying consultants, lawyers and bar associations in the judicial services system in order to extract the financial information contained in the contract and cancel the tax stamp. The Tax Affairs Organization is obliged to provide the necessary infrastructure for electronic payment of taxes and electronic receipt of tax account balances throughout the country within three months. A delay in starting the system is considered a failure of the implementation.
M- In the note of Article (100) of the Direct Taxes Law for the performance of 1400, the term "ten times" is amended to the term "thirty times".
N- In line with production support policies, the tax rate subject to Article (105) of the Law on Direct Taxes of legal entities with operating licenses from the relevant ministries in production activities in 1400 will be reduced by five percentage points. This pardon is in addition to other exemptions and pardons and legal incentives for the mentioned persons.
Q- In line with the implementation of Clause (b) of Article (14) of the Law on Increasing the Productivity of the Agriculture and Natural Resources Sector approved on 4/23/1389, the government is allowed the amount of five hundred and thirty seven thousand (537) for the export of each head of light livestock. 000) rials and for each kilogram of live weight of heavy livestock exported, the amount of one hundred and sixty-seven thousand (167,000) rials shall be received from the livestock exporters and deposited into the income line 140212 of table number (5) of this law at the national treasury. The equivalent of deposit funds up to one thousand four hundred billion (1,400,000,000,000) riyals from row 26-530,000 of table no. President should be spent to maintain and improve the genetics of native breeds, increase milk and meat production with the priority of protecting nomadic livestock and reducing the pressure on pastures. The export of any productive light or heavy livestock is prohibited.
The Ministry of Agricultural Jihad is obliged to submit the performance report of this paragraph to the economic and agricultural, water, natural resources and environment commissions of the Islamic Council every three months.
A-
1- The tax exemption for activities related to teaching aid publications is removed, and the tax exemption for actors, performance of singing (concert) stage and production, publishing and reproduction and distribution of musical works, auction of works of art subject to paragraph "L" of Article (139) of the Direct Taxes Law only It can be applied up to two billion and six hundred million (2,600,000,000) riyals per year and after that it is subject to tax at the rate of direct taxes law.
2- In order to support production and business owners affected by Corona, according to the announcement of the National Headquarters to fight against Corona, trade unions with a taxable income of less than one billion (1,000,000,000) rials in the year 1400 in addition to the exemptions Legality and exemptions and tax incentives, for the tax on the performance of 1400, they will enjoy five percent exemption from the tax rate.
3- The importation of ambulances by the country's emergency organization is exempted from payment of import duties and customs duties.
4- The tax exemptions of university entrance exams, including national entrance exams and graduate education entrance exams (master's degree and doctorate), will be removed.
5- Enjoying tax exemptions for the income from the export of goods and services and any export awards and incentives are subject to the return of the currency from the export to the economic cycle of the country.
The maximum opportunity to clear the foreign exchange obligation of the goods and equipment used in the technical and engineering services plan (projects) is one year after receiving the status report approved by the Trade Development Organization. Regarding the project(s) that are implemented in the form of (BOT), (BOT) and (EPCF) and the credit of the supplier, the removal of the foreign currency obligation after the final delivery The plan (project) will be approved by the Trade Development Organization. In any case, at the end of the above-mentioned deadline, the exporter is obliged to use any of the acceptable methods, including sales in "NIMA" and "Sena" systems, and import against export.
6- The Ministry of Economic Affairs and Finance is obliged to target the tax and customs exemptions and clarify the financial support, replace the tax and customs credit policy with a zero rate to the legal tax exemptions specified in the Direct Taxes Law and the Customs Law and list all the tax exemptions and Specify the customs and the amount of their exemption. This list should include the field of activity of the persons, the amount of tax and customs income not calculated as a result of these exemptions and the legal reference of these exemptions.
The Ministry of Economic Affairs and Finance is obliged to specify the list of all tax and customs exemptions and the amount of their exemptions and present them to the Islamic Council within three months after the promulgation of this law.
The report of this component is submitted once every month to the program and budget and accounting and economic commissions of the Islamic Council and the country's accounting court.
F- In 1401, the value of all types of passenger cars and vans with two rooms (cabins) with a personal police number at the disposal of the owners, both real and legal persons, is more than ten billion (10,000,000,000) Rials subject to the annual car tax as described below. Are:
1- up to the amount of fifteen billion (15,000,000,000) Rials compared to the excess of ten billion (10,000,000,000) Rials, one percent (1%)
2- up to the amount of thirty billion (30,000,000,000) Rials compared to the surplus of fifteen billion (15,000,000,000) Rials, two percent (2%)
3- up to the amount of forty-five billion (45,000,000,000) Rials compared to the surplus of thirty billion (30,000,000,000) Rials, three percent (3%)
4- In relation to the surplus of forty-five billion (45,000,000,000) rials, four percent (4%)
The basis for calculating the car tax is the daily price of all types of cars according to the date of manufacture or import and only based on the details of the car owner included in the car's birth certificate issued by the police force (green leaf) as an official document of the car, which is approved by the country's tax affairs organization. The end of the year 1400 has been determined and announced. The said source for the types of cars that are produced or imported after the announcement of the organization, will be determined and announced by the said organization immediately after its production or import. The country's tax affairs organization is obliged to determine the subject assets and their value by the end of June 1401 at the latest and inform the subjects accordingly. All real and legal persons are obliged to pay the annual tax related to the cars in their possession and children under eighteen years of age and dependent dependents by the end of February 1401 at the latest. It is prohibited to register the transfer of cars for which taxes have been levied according to this clause before paying the tax liability to be transferred, including property tax, definite transfer and rent. Violators of this clause are jointly and severally responsible for paying the taxes. The executive regulations of this section are prepared by the Ministry of Economic Affairs and Finance and will be approved by the Council of Ministers by the end of June 1401 at the latest.
P- In order to implement the general policies announced by the Supreme Leader in order to realize the jump in knowledge-based production and the development of the production value chain and passing through raw materials, income from the export of mineral materials and products and metal and non-metal mining industries, including billets, blooms and slabs. Oil, gas and petrochemical products including bitumen and methanol, urea and polyethylene in raw and semi-raw form are subject to export taxes and duties in all parts of the country. Definition and list of raw and semi-raw materials in addition to the mentioned items and also in addition to the items contained in the approval letter No. 59156 of the Board of Ministers at the joint proposal of the Ministries of Economic Affairs and Finance, Industry, Mining and Trade, the Chamber of Commerce, Industries and Mines and Agriculture of Iran and the Vice-Chancellor of Science and presidential technology, will be prepared and will be approved by the Council of Ministers within one month at the latest after the approval of this law. The Ministry of Economic Affairs and Finance is obliged to collect the resources from this clause and the import duties (according to Clause (d) of Article (1) of the Law on Customs Affairs approved on 8/22/2013) of all production, industrial, mining and agricultural machinery and equipment. take action
All the income from this paragraph as well as paragraph (3) of note (6) of the budget law of the year 1400 of the whole country approved on 12/26/2019 to income levels (....) and (.....) and (... ..) Table No. (5) of this law, the deposit and all resources are spent to implement the knowledge-based production jump and complete the value chain according to Table No. (3). The Vice President of Science and Technology is responsible for the completion and development of the value chain with the cooperation of the ministries of oil, industry, mining and trade, agricultural jihad, health, treatment and medical education, science, research and technology, with the priority of developing technological capabilities and domestic production in the country. Take action in the following cases: the Ministry of Petroleum in order to complete the value chain of "priority items of oil, gas and petrochemicals" with the priority of developing the downstream industries of oil, gas and petrochemicals; The Ministry of Industry, Mining and Trade in order to complete the value chain of "priority items of the country's industry and mining" with the priority of developing the machinery industry and production line machinery, technologies related to the exploration, extraction and processing of minerals needed by advanced industries, especially silicon and lithium, as well as technologies related to the production of advanced materials, including needle coke and graphite electrode; The Ministry of Agricultural Jihad in order to complete the value chain of "food security" with the priority of producing livestock and poultry vaccines, poisons, fertilizers and inputs as well as the required seeds and supporting the machinery industry of agricultural production lines and downstream; Ministry of Health, Treatment and Medical Education in order to complete the value chain of "priority items of the country's health" with the priority of production of chemical and biological drugs with an emphasis on anticancer drugs, advanced raw materials with medical grade including titanium, Polycarbonate, resin and PVC; The Ministry of Science, Research and Technology to support science and technology parks and knowledge-based companies located in growth centers and universities of the country with an emphasis on specialized research institutes such as chemistry, polymer and materials research institutes to complete the value chain and also support support funds in the field of knowledge and technology .
Within a month after the approval of this law, the Presidential Vice President for Science and Technology, in cooperation with the Program and Budget Organization and the Ministries of Oil, Industry, Mining and Trade, Jihad Agriculture, Health, Medical Education, Science, Research and Technology, prepared and It will be approved by the Cabinet. Also, three members of parliament, members of related commissions, supervise the implementation of this clause.
A-
1- In 1401, residential units and garden villas whose value (including the arena and nobles) is more than one hundred and fifty billion (150,000,000,000) Rials will be taxed at the rate of two per thousand in excess of this amount.
2- Residential units and garden villas under construction are not subject to this tax.
This tax is the responsibility of the person who will be the owner of the residential units and garden of the mentioned villas at the beginning of 1401.
3- The Ministries of Roads and Urban Development and Industry, Mining and Trade, the country's Real Estate Registration Organization and the municipalities are obliged to provide this organization with the possibility of online access to the property ownership information needed by the Tax Affairs Organization of the country in the field of places. The country's tax affairs organization is obliged to determine the included assets and their value at their current price by the end of June 1401 at the latest and inform the included persons accordingly.
4- All real and legal persons are obliged to pay the annual tax related to each of the residential units and garden villas under their possession and dependents by the end of February 1401 at the latest. It is prohibited to register the transfer of properties for which taxes have been levied according to this paragraph, before the payment of the tax liability to be transferred, including property tax, definitive transfer and rent. The violator of the ruling of this part is jointly and severally responsible for paying the tax due.
The executive regulations of this section will be prepared by the Ministry of Economic Affairs and Finance (Tax Affairs Organization) and will be approved by the Council of Ministers by the end of June 1401 at the latest.
R- In the year 1401, the ruling of paragraph (2) of article (145) of the law on direct taxes regarding legal entities, with the exception of the National Development Fund, the Innovation and Prosperity Fund, the Central Insurance of Iran, the commercial insurance companies, the general insurance fund for building natural disasters, the insurance fund for agricultural products Retirement funds and bodily injury insurance funds are not current.
S- All ranks of Basij Mustafa'in (Basij bases and areas), checkpoints, police stations and holy defense museums are exempted from paying electricity, gas, water and sewage distribution fees.
T- All educational units of public schools of the Ministry of Education are exempt from paying electricity, gas and water costs up to the limit of the consumption pattern.
D- In order to develop the employment of prisoners, in 1401, the profit from investment and production in prisons, after the approval of the prisons organization and the security and educational measures of the country, is taxed at a zero rate.
K- In 1401, the freeway tolls that have been handed over to the government after the period of participation will be increased by ten percent (10%) and the resulting resources will be deposited into the public revenue account at the treasury of the country on a monthly basis, equivalent to the deposit amount of up to one thousand Billion (1000,000,000,000) rials for the use of severe and very severely disabled people from the state and public railway, air and sea out-of-town systems will be provided to the welfare organization of the country at half price.
The above- All quick-yielding and non-profit project(s) implemented by Jihadi groups, Basij volunteer forces and Basij construction in disadvantaged and underprivileged rural and urban areas are exempt from paying any taxes and duties.
Z- Advertising of domestic goods and services in newspapers and publications in 1401 is not subject to the ruling of Part (3), Clause (b) of Article (9) of the Value Added Tax Law.
G- In the implementation of Part (2), Clause (C), Article (80) of the Law of the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran, the clients of the Imam Khomeini (RA) Relief Committee and the Welfare Organization are not required to pay the costs of issuing building permits, rural taxes and the municipality and the costs of electricity, water, sewage and gas branches for the residential units assigned to them based on the consumption pattern are exempted only once.
D- All schools that are built by donors at least fifty (50%) from the payment of branching fee, network development, water, gas and sewage meter connection fee and branching fee, increase of electric current (amperage) and meter connection fee Electricity meters are exempt.
A-1- In case of an increase in the electricity consumption of the consumers, the Ministry of Energy can only charge the cost of establishing the branching of the excess consumption from the consumer, and in case of changing or upgrading the equipment, including the power transmission (trans) and... if the previous equipment was provided at the expense of the consumer is, the previous equipment belongs to
the consumer.
B-1- In order to create employment for the disadvantaged and local needy and in order to eradicate poverty, the free zones organization is obliged to allocate 1% (1%) of the resources obtained from the collection of import duties for goods and services to the free zones organizations based on paragraph (a) of article (83). The Law of the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran shall be deposited into the treasury quarterly through line number.... The treasury is obliged to immediately transfer these amounts to the credit line of the Imam Khomeini (RA) relief committee seventy percent (70%) and the welfare organization of the whole country thirty percent (30%).
The Ministry of Economic Affairs and Finance is obliged to submit the performance report of this paragraph to the social and economic commissions of the Islamic Council every three months.
Note 7- Industry, mining and communications
one thousand-
1- In line with the implementation of Article (35) of the Law on Removing Obstacles to Competitive Production and Improving the Country's Financial System, the phrase "deposit to the treasury of the whole country" in this article is amended to the phrase "deposit to the account of the concentration of income of state companies with the treasury of the whole country" .
2- All the executive bodies subject to Article (5) of the Civil Service Management Law and Article (29) of the Law on the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran, including the bodies and companies that require mention or declaration of names such as the main and subsidiary companies of the Ministry of Oil and Iran Industries Development and Renovation Organization (IDRO) and Iran Mines and Mineral Industries Development and Renovation Organization (IMIDRO) are obliged to open all their Rial accounts (income and expenses) only through the treasury of the whole country and with the Central Bank. The mentioned institutions are obliged to make all their receipts and payments only through the accounts opened with the Central Bank. Keeping any account by the mentioned institutions in a bank other than the central bank is an illegal seizure of government funds and property. Public non-governmental institutions are subject to the provisions of this part in relation to that part of their resources that are provided from public resources or public assistance.
B- The customs of the Islamic Republic of Iran is obliged, after the approval of the relevant documents, to refund the import duties of the imported materials and parts used in the exported goods, the subject of articles (66) to (68) of the law on customs affairs and storage costs, subject of the note. 2) Article (45) of the Law on Customs Affairs, within fifteen days, take action against the salary received from the treasury of the whole country, which will be settled by the end of the year.
C- The Ministry of Industry, Mines and Trade is obliged to deposit the revenues obtained from the issuance of tobacco distribution licenses and the monopoly rights received for the import and production of tobacco products during the year 1401 to the general revenue account at the treasury of the whole country, the subject of row 130421 of table number (5) of this law. .
D- The government is allowed to make claims before 2017 of Iran's Industrial Development and Renovation Organization (IDRO) and Iran's Mines and Mineral Industries Development and Renovation Organization (IMIDRO) for participating in the capital provision of the specialized bank for industry and mining, as well as the demands of the aforementioned organizations and the Ministry Naft through the state-owned subsidiary company for their share from the transfer of shares in accordance with the relevant laws, subject to the fulfillment of the duties of the Law on the Implementation of General Policies, Article 44 (44) of the Constitution, with their debt to the government for taxes and dividends up to ten Clear one thousand billion (10,000,000,000,000) riyals in a collective-expenditure manner through treasury circulation.
E-
1- The exchange rate for calculating the customs value of imported goods in all cases, including the calculation of import duties, is based on the exchange rate declared by the Central Bank of the Electronic Exchange System (ETS) rate on the day of declaration and according to Article (14) of the Customs Law. .
2- In 1401, the rate of four percent (4%) of the customs duties mentioned in the beginning of clause (d) of article (1) of the Law on Customs Affairs for basic goods, medicine, equipment and medical consumables, as well as agricultural and livestock inputs to one percent (1%) It decreases.
f- In order to realize the goals of the smart government and provide electronic government services to the members of the society and reduce people's referrals to executive bodies and public institutions:
1- The administrative and employment organization of the country is obliged to optimize the processes leading to the provision of special services of each of the executive bodies and public institutions within a maximum of three months after the promulgation of this law, with the priority of the most frequently used special services of the body, and to notify them to the relevant body in order to make them electronic. do
2- The Ministry of Communications and Information Technology is obliged to prepare the macro architecture and technical requirements for the provision of smart services and how to set up the window of the smart service unit of the devices within one month from the date of promulgation of this law and submit it to the Executive Council of Information Technology for approval.
3- Executive bodies and public institutions are obliged to set up their "Smart Services Unit Window" based on the requirements approved by the Information Technology Executive Council no later than September 1401 and provide at least one-third of their dedicated services with priority to the most used services through this window.
4- The Ministry of Communications and Information Technology is obliged to launch the first phase of the "National Window of Smart Government Services" by the end of January 1401. Institutions subject to Article (29) of the Law of the Sixth Five-Year Program of Economic, Social and Cultural Development of the Islamic Republic of Iran and public institutions are obliged to connect their smart service unit window to the "National Government Smart Services Window" in interaction with the Ministry of Communications and Information Technology. that their special services can be accessed through the "National Window of Smart Government Services". The executive instructions of this paragraph, including examples of services, executive programs and measures included in priorities, governing principles and organizational rules, and similar cases, will be compiled one month after the promulgation of this law with the cooperation of the Administrative and Employment Organization of the country and the Ministry of Communications and Information Technology and approved by the Technology Executive Council. Information arrives.
The Ministry of Communications and Information Technology is obliged to submit the performance report of this section to the Industries and Mines Commission of the Islamic Council every three months.
G- The Ministry of Communications and Information Technology, in compliance with the laws, regulations and general policies of Article 44 of the Constitution, is allowed to produce real estate and real estate, as well as change the use and sell its surplus real estate and its subordinate institutions up to one hundred thousand billion (100,000) .000.000.000) is riyals. The resulting resources will be allocated to the revenue account No.... with the treasury of the country to the relevant ministry to be spent on the development of the national information network and the development and improvement of internet and mobile phone coverage in the villages of underserved areas and highways under the supervision of the National Center for Virtual Space. and become the main road.
H- In order to take advantage of national resources to speed up the development of the national information network, the executive bodies subject to Article (29) of the Law on the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran and non-governmental institutions and public institutions are obliged to announce the Ministry of Communications and Information technology and, if it has the capacity, its buildings and infrastructures, such as transmission beams, ground and underground communication routes, ducts and suitable spaces for the installation of communication equipment, according to the tariffs approved by the Regulatory and Radio Communications Commission, are at the disposal of the operator. ) to place telecommunications.
i-
1- The Ministry of Industry, Mines and Trade is obliged to document and grant licenses for the exploitation of mines through a public auction and by verifying the technical and financial qualifications of the applicants.
The executive regulations of this section are implemented with the proposal of the Ministry of Industry, Mining and Trade and the approval of the Supreme Council of Stock Exchange and Securities.
2- Any transfer of assets to/from joint-stock companies of the plan (project),
indirect investment funds and land and buildings, real estate and real estate is subject to transfer tax at a zero rate.
3- The government is obliged to deposit a fifteen percent (15%) share of the state rights of the mines to the designated treasury of the province once every month and allocate it to the city where the mine is located for the development of its infrastructure and submit a report to the parliament. Also, in order to implement the law, to pay one percent (1%) of the sale of mines for the correction of damage to natural resources, to submit a report of the actions taken to the parliament every two months.
Y- The Ministry of Industry, Mining and Trade is obliged to pay twenty-five percent (25%) for the sale of cars to the spouses, children and parents of the martyred veterans through the Iran Khodro and Saipa automobile manufacturing companies from their national product production sites. above having physical and movement limitations and veterans fifty percent (50%) to seventy percent (70%) with the introduction of the Martyr and Veteran Affairs Foundation, provided that they do not have a car and have not received a car with the introduction of the Martyr and Veteran Affairs Foundation, in installments five years and four percent (4%) fee from Qarz Al-Hosna loan facilities note (16). Veterans above seventy percent (70%) are not subject to the conditions of this clause.
The performance report of this paragraph should be submitted by the Ministry of Industry, Mining and Trade to the Program and Budget and Calculations and Industries and Mines Commissions of the Islamic Council every three months.
K- The government is allowed in 1401, in accordance with the general policies of the system and with the following conditions, to issue a license to import cars by collecting import duties that are approved by the relevant authorities, and the resulting income to the income account of the row.... Table No. 5 of this law should be deposited with the national treasury:
Import conditions:
1- The rules for importing cars and the method of providing currency are determined by the government.
2- No damage to domestic production and foreign exchange market as recognized by the government
3- Competing conditions must be observed.
Imported items include:
1- The number of 10,000 refrigerated trucks and trailers
2- The number of 10,000 extra-urban and inner-city buses
3- Number of 1000 wagons and refrigerated wagons
4- The number of 5000 heavy machinery for mining and road construction, whether newly built or up to five years old
The Ministry of Economic Affairs and Finance is obliged to submit the report of the imported items subject to this paragraph once every three months to the economic commissions, industries and mines, civil engineering and internal affairs of the country and councils of the Islamic Parliament.
Deposit sources come from the tables and rows of expenses related to consumption. Five percent (5%) of the obtained resources will be allocated to the Imam Khomeini (RA) relief committee, seventy percent (70%) and thirty percent (30%) to the country's welfare organization.
L- The purchase value of minerals for mineral processing units is accepted as an acceptable tax expense if an electronic invoice is submitted in accordance with Article (95) of the Direct Taxes Law and its Executive Regulations.
The list of mineral processing units will be submitted to the tax affairs organization by the Ministry of Industry, Mining and Trade until the end of April 1401. With the aim of calculating the exact value of mining property rights, the tax affairs organization is obliged to provide the information related to this clause to the Ministry of Industry, Mines and Trade.
M- The Ministry of Industry, Mines and Trade is obliged to transfer the licenses of the closed mines at its disposal through the capital market and after the eligibility assessment to natural and legal persons, or in the form of public joint-stock companies, the plan (project) is transferred through the capital market. to do Also, six months after the promulgation of this law, the license of all closed mines in the hands of the private and non-governmental sectors, which have been closed for more than a year, will be automatically canceled in accordance with the agreement between the parties and the laws. The executive regulations of this section will be compiled and implemented within one month after the promulgation of this law with the proposal of the Ministry of Industry, Mining and Trade and the approval of the Supreme Council of the Stock Exchange. The report on the performance of this paragraph will be submitted to the Industries and Mines Commission of the Islamic Council and the Audit Bureau of the country after the deadline.
N- The import duty of foreign made mobile phones above six hundred (600) dollars is determined equal to twelve percent (12%).
All the resources obtained after depositing to the income row number... Table 5 of this law are allocated to the Ministry of Industry, Mining and Trade (Fund to support research and development of advanced industries) in order to support the production of domestic smart phones and the microelectronics industry. Finds.
The executive regulations of this section are prepared by the Ministry of Communications and Information Technology in cooperation with the Ministry of Industry, Mines and Trade and the country's program and budget organization and are approved by the cabinet.
Q- Based on Article (57) of the Law on the Establishment of the Cooperative Chamber and in compliance with the laws and regulations, it is allowed to issue commercial cards related to cooperatives through the Iranian Cooperative Chamber.
A- Clause (i) Note (18) of the 1400 budget law of the whole country is enforced as follows:
"The Ministry of Industry, Mining and Trade is obliged to take action on the auction of the identified mines within a month after the promulgation of this law, until the end of March 1400.
All the licenses issued in previous years that have been given to private-cooperative sectors and non-governmental public institutions and other natural and legal persons, if they have not led to exploration and mining by the end of March 1400, as well as the share of mines that are in the hands of the executive bodies and their affiliated companies from Imidro's sentence has been placed, if they do not lead to exploration and extraction by the end of July 1400, as well as the mines handed over in 1401 that do not lead to exploration, in compliance with the laws and regulations and the valid contract between Fimaban, the issued license will be canceled and given to new applicants through an auction. is handed over
The country's plan and budget organization and the Ministry of Economic Affairs and Finance are added to the composition of the members of the Supreme Council of Mines in determining and revising the mining government salary rate.
F- At least ten percent (10%) of the cars offered in the lottery will be allocated to the owners of used cars, provided that when the new car is delivered, the buyer will hand over his used car scrapping certificate.
Note 8- Water and agriculture
A- In the implementation of clause (b) of article (35) of the law of the sixth five-year program of economic, social and cultural development of the Islamic Republic of Iran, the government is obliged to spend the necessary credits from the projects under the programs 1306012000 and 1307002000 as a share of the government's grants. The remaining share is accepted as a share of the operators in cash or provision of workers and provision of materials or operation of road construction and transportation equipment or land clearing or installation of smart counters on wells with operating license. After the implementation of the project, the Ministry of Energy is obliged to install a smart meter without any changes in the operating license.
B- In the implementation of clause (r) of article (35) of the law of the sixth five-year plan of economic, social and cultural development of the Islamic Republic of Iran, the Ministry of Jihad and Agriculture is obliged to notify the cultivation pattern no later than six months after the promulgation of this law.
C- The regional water companies of the provinces and Khuzestan water and electricity organization are obliged to cover the costs of purchasing and installing volumetric and intelligent counters (meters) of agricultural water wells from their internal sources and using the credits of balancing and artificial feeding projects in the form of administered funds. Allowed to take action and receive the principal amount of the payment facilities without any interest in installments with a schedule that is approved by the Ministers of Energy and Jihad Agriculture from the farmers who own these wells. One hundred percent (100%) of the collected installments for the implementation of plans for the revival and balancing of underground water resources will be given to the regional water companies of the provinces and Khuzestan Water and Electricity Organization.
The Ministry of Energy is obliged to submit a report on the performance of this paragraph once every three months to the Agriculture, Water, Natural Resources and Environment Commission of the Islamic Council.
Provincial water and sewage companies are allowed to receive purified water from the seas from investors, its value equivalent in the same province, water to the investor, sewage effluent or raw water or drinking water for sale to industrial units and Or green space custodians or wood producers should deliver.
of the-
1- Ten percent (10%) of the funds obtained from the resources received from the subscribers inside the cities who are taking action to divide the property and increase the unit, the subject of Article (11) of the Law on the Establishment of Water and Sewerage Companies approved on 10/11/1369 with subsequent amendments and additions, only for amendment The rural water network of the same province will be based on the population index and the lack of safe drinking water in each city of that province.
2- Provincial water and sewerage companies are allowed a maximum of ten percent (10%) of the resources resulting from the implementation of Note (3) of the law on creating facilities for the development of sewerage projects and reconstruction of urban water networks approved on 3/24/1377 with subsequent amendments and additions to speed up In the implementation and development of plans for the establishment of water and sewage facilities, with priority for the implementation of plans for the establishment and reconstruction of sewage in the villages of the same sector.
e- In the implementation of clause (b) of article (33) of the fair distribution of water law approved on 16/12/1361 with subsequent amendments and additions, and for the preservation and maintenance of the country's aquifers, the regional water companies of the provinces and the water and electricity organization of Khuzestan are obliged to monitor the organizations According to the economic and climatic conditions of different regions of the country, agriculture for wells with counters (meters) from agricultural water consumers for authorized wells without intelligent counters (meters) on the basis of one and two-thirds (1.2) times the capacity of their operating license and for authorized wells with The smart counter (meter) based on their authorized withdrawal, for each cubic meter of water withdrawal from the aquifers, a maximum equivalent of three hundred (300) rials in accordance with the dominant cultivation of the region and the amount of farmers' income according to the joint instructions of the Ministers of Energy and Jihad of Agriculture, will be received and distributed. No. 160112, Table No. (5) of this law, to be deposited with the Treasury of the whole country. The equivalent of the amount of the deposit after the exchange of the agreement from the place of row 50-530000 of table number (9) of this law paid to the farmers damaged by the drought through the agricultural products insurance fund, did not cause damage to the farmers of the same area, balanced programs, water management and the implementation of plans to increase water productivity becomes The executive regulations of this section are prepared by the ministries of energy and agricultural jihad and the country's program and budget organization and are approved by the cabinet. In the implementation of this paragraph, the constitution of the agricultural insurance fund will be amended and approved by the Council of Ministers. Five percent (5%) of the resources obtained from the sale of water subject to this paragraph will be used to support watershed projects and water supply to villages in the cities where the dam is located.
Regarding unauthorized wells according to paragraph (e) of Article (45) of the Law on Fair Water Distribution, action and fine related to the amount of water withdrawal until the well is blocked in case of cultivation of the country's basic and strategic crops per cubic meter A maximum amount of three thousand (3000) Rials and otherwise, a maximum amount of six thousand (6000) Rials per cubic meter of water, according to the drop in the table and the deficit volume of the table tank, which is determined according to the instructions of the Minister of Energy. It is received and deposited to the revenue line No.......Table No. (5) of this law at the treasury to be spent on balancing programs, watershed management and implementation of water productivity increase plans. The Ministry of Energy and Jihad of Agriculture are obliged to report the performance of this clause to the Agriculture, Water, Natural Resources and Environment Commission once every month.
f- In order to compensate for the export of virtual water from the country, which is carried out through the export of agricultural and food products, half percent (0.5%) of the value of the exported products of this issue is taken and added to the income row number ...... table number (5) of this The law is deposited with the treasury of the whole country. through the Ministry of Energy and the Ministry of Jihad and Agriculture in order to install smart counters, balance and restore aquifers, implement watershed management and proper feeding of aquifers and prevent land subsidence, preserve, maintain and restore aqueducts, compensate for the deficit of reservoirs, recycle wastewater from non-profit wells or low productivity, increase water productivity through soil conservation, management and improvement, implementation of new irrigation systems, support for knowledge-based and technological agriculture, increase the productivity of agricultural products and implement the cultivation pattern.
g-
1- In order to prevent and restore damage caused by floods and to organize and dredge rivers, dams and pools, and dredge wetlands and dams, regional water companies of provinces and Khuzestan Water and Electricity Organization are allowed to use surplus river materials and surplus soil of dams through auctions. Hand over the sand to the contractors and operators (using qualified contractors) on the condition of paying the government rights and respecting the environmental considerations and the rights of the beneficiaries and operators of the agricultural sector. In case of receiving income in excess of the operations determined in the contract, the resulting resources are deposited in the income line 160149. The resources obtained from the place of Row 29-530,000, Table No. (9) of this law are at the disposal of the Iran Water Resources Management Company and the Country's Forests, Ranges and Watershed Organization to be used for the organization of the country's rivers and improvement within the framework of the mutual agreement with the country's program and budget organization. The dams should be reconstructed and repaired. The financial and operational performance report of this section is sent once every three months by the Ministry of Energy to the country's crisis management organizations, the country's planning and budget organization, the agriculture, water, natural resources and environment commission of the Islamic Council and the country's audit court. The executive instructions of this paragraph will be prepared and communicated by the Ministry of Energy within three months from the date of promulgation of this law.
2- In order to speed up the compensation and restoration of the damage caused by the flood and to prevent the increase of damage, a working group composed of the governor or his civil deputy (head of the working group), the regional water executive director of the province and, as the case may be, the executive director of the Khuzestan Water and Electricity Organization for this province The Director General of Crisis Management of the Province, the Director General of Industry, Mining and Trade of the Province and the Chief Justice of the Province are authorized, according to the estimated amount of damage and damage, with the proposal of the governor of the relevant city, permission to leave the auction procedures for the use of surplus river materials and surplus soil for dams. To issue to the contractors who have been employed in the direction of compensation and restoration of flood damages.
Handing over the use of excess river materials for organizing and dredging the relevant river in the city limits by leaving the auction procedures to the municipality of the same city, by the regional water companies of the provinces and according to the case of Khuzestan water and electricity organization is allowed for this province.
H- The Ministries of Energy (through related companies) and Jihad Keshavarzi are obliged to transfer the revenues from the implementation of border and joint water containment and regulation projects, respectively, from the sale of subscription rights, the income from the sale of water and electricity (after deducting the operating costs of the mentioned projects) and Receive national lands and pay them to income rows No. 140191 and No. 210231 of Table No. (5) of this law, respectively. The funds obtained from row number 80-530000 of table number (9) of this law, after the exchange of agreement with the country's planning and budget organization, will be used for the completion and operation of the half-complete projects of containment and regulation of common waters listed in appendix number (1) of this law.
i- The Ministry of Jihad and Agriculture is obliged to sell its surplus movable and immovable property and its subordinate institutions up to the limit of three hundred thousand billion (300,000,000,000,000) Rials and deposit it to the income line 210232 listed in Table No. (5) of this law. After depositing the funds from this place to the account that is opened for this purpose with the treasury of the country, from row 41-530000 of table no. Spending on providing the government's participation in support funds for the development of the agricultural sector and grants, technical and credit assistance, input and product subsidies with the priority of implementing the cultivation model, implementing the Nakhilat transformation plan, research and development of knowledge-based and technological agriculture, as well as the Arian line chicken and Poultry industry by knowledge-based companies, contract agriculture, development of new agriculture and systems of irradiation of agricultural products, irrigation and drainage sub-networks, implementation of watershed operations, water and soil operations, water supply and nomadic ways, management of improvement and improvement of agricultural soils and development of transformation and complementary industries and To guarantee the investment of export of agricultural products and the purchase of agricultural products, the regulation of the market of agricultural products and related activities. Also, the Ministry of Jihad and Agriculture is obliged to take necessary measures to increase the domestic production of basic agricultural products by at least ten percent (10%) compared to 1400, especially in the field of wheat, barley, oilseeds and olives and water supply and nomadic routes with priority in the regions. deprived, and submit its report to the commissions of agriculture, water, natural resources and environment, as well as the program, budget and calculations of the Islamic Council and the Court of Accounts.
The executive regulations of this paragraph are prepared by the joint proposal of the Ministries of Jihad-Agriculture, State and Economic Affairs and Finance, and the country's program and budget organization and are approved by the Council of Ministers.
Y- Tariff for water consumption of greenhouse crops and industrial agriculture in industrial towns, industrial areas and agricultural towns is calculated at the approved rate of agricultural activities.
K- Agricultural complexes and settlements approved by the Council of Ministers will benefit from the benefits listed in Article (81) of the Law on the Addition of Certain Articles to the Law on the Regulation of Part of the Government's Financial Regulations (2).
L- one hundred percent (100%) of the surplus of the revenues of the country's natural resources and watershed organizations, the country's land affairs, the country's veterinary medicine and the country's plant protection in 1401 compared to the approved revenues of these organizations in 1400 after being deposited in the relevant rows at the national treasury in the form Income-expenditure from row number 1-530,000 of table number (9) of this law is paid to the aforementioned organizations.
M- The Central Bank of the Islamic Republic of Iran is obliged to accept livestock grazing permits, agricultural well permits, agricultural land ownership documents, chain guarantee and subsidy accounts as collateral and guarantee repayment of the facilities received by villagers, farmers, ranchers, within a maximum of one month after the promulgation of this law. Provide traditional and nomadic services from public and private banks and non-bank credit institutions.
N- The government is obliged to prioritize the purchase of agricultural and livestock products from Iranian companies active in the field of extraterritorial agriculture under equal conditions. The executive charter of this section is prepared by the Ministry of Jihad and Agriculture in cooperation with the Ministry of Industry, Mining and Trade and the Central Bank and is approved by the Council of Ministers.
Q- In order to support the development of the export of agricultural products, especially to the neighboring countries and the Eurasian Union, air transportation subsidy (calculation of the fuel price of cargo planes carrying agricultural products to the above destinations is equivalent to the price of fuel delivered to passenger planes) from the cost row number 41 - 550,000 table number (9) of this law is provided.
The method of payment of this credit will be prepared and notified with the cooperation of the Ministries of Jihad Agriculture and Industry, Mining and Trade (Iranian Trade Development Organization) no later than one month after the promulgation of this law.
A- Subsidiary and affiliated companies of the Ministry of Energy are allowed, in compliance with the country's security considerations, to hand over part of their properties and assets to finance projects for the renovation of facilities and the country's worn-out water and electricity network, especially in less developed areas and half-finished projects. up to two hundred thousand billion (200,000,000,000,000) Rials.
F- In dealing with the land owners whose lands are added to the city limits in the revision plans or annexation to the comprehensive, guiding and detailed plans of the cities by the Planning and Development Council of the provinces or the Supreme Council of Urban Planning and Architecture of Iran, after the notification of the detailed plan Cities, if there is no need to separate the land, only based on note (4) of the single article of the law on determining the status of properties located in government and municipal plans approved on 8/29/2016 ) Municipal Law approved 11/4/1334 with subsequent amendments and additions
are dealt with.
P. The Ministry of Energy is obliged to start a comprehensive system and guide atlas of surface and underground water data by the end of September 1401, and based on that, the water critical areas must be approved by the Supreme Council of Land Development by the end of September 1401. After approving the examples of critical water areas, all executive bodies are required to prevent the issuance of activity permits and operating permits, provision of infrastructure (water, electricity and gas) and service provision to new units of water extraction industries (at the discretion of the Ministry of Energy).
Q- The Minister of the Interior is obliged, through the governors of the whole country, in order to create transparency and facilitate the supervision mechanism of the members of the Islamic Council in the manner of allocating credits to the national and provincial level plans (projects) related to each province, separately by the cities along with the progress report The physical and credit status of these plans (projects) should be announced in writing to the Islamic Council once every month.
R- In line with managing the water crisis and improving the health of agricultural products and reducing dependence on livestock feed, the Ministry of Jihad and Agriculture, in cooperation with the country's planning and budget organization, is obliged to develop a national program to reduce surface evaporation through the development of subsurface irrigation, a program to reduce the consumption of chemical toxins and Equipping and setting up reference laboratories for measuring residual toxins in agricultural products and sanitizing soil, water and products, developing and implementing a plan to break dependence and self-sufficiency in light, heavy and poultry feed.
The Program and Budget Organization of the country is obliged to support these programs based on the allocation of relevant budgets.
S- From the first of April 1401, any change in the regulations to limit the export of agricultural products will be effective only six months after its notification. In emergency situations, the approvals of the Council of Ministers are excluded from the scope of this ruling.
T- The Ministry of Energy is obliged to reduce water wastage in distribution networks and drinking water transmission lines through leak detection and fixing leaks, as well as fixing unauthorized branches, in the form of partnership with the non-governmental sector and using the mechanism of mutual sale or other methods. In the form of contracts concluded for the supply of water resources, whether water or sewage, to provide the equivalent of water saved through the modification of distribution networks to the investor and at the point of consumption for use in industry.
The Ministry of Energy is obliged to submit the performance report of this section to the civil and economic commissions of the Islamic Council every three months.
D- In order to replace sewage effluents instead of drinking and raw water in industrial, service and green space units and to attract investors to implement urban wastewater treatment projects, provincial water and sewage companies are obliged to negotiate and encourage major consumers of drinking and raw water in industrial sectors. , services and green spaces that have the possibility of using wastewater, to provide conditions for these consumers to take action on the guaranteed purchase of wastewater and pay a part of the investment cost to the wastewater treatment investor in the form of a pre-purchase contract and deliver the water they need from the investor take
Kh- Clause (k) Note (8) of the budget law of the year 1400 of the whole country is enforced as follows:
K- per year 1401 Rice cultivation in different regions of the country is determined in the framework of the general policies of the system and with the coordination of national institutions, as determined by the province's water scarcity compatibility working group.
z- The Ministry of Jihad, Agriculture and its subordinate bodies are allowed to implement Article (31) of the Law of the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran in order to ensure food security, increase the export of agricultural products, achieve investment goals and develop the activities of the sector Private and cooperative, from the sources of technical and credit assistance projects and different rows of oilseed cultivation and improving the self-reliance factor in the production of strategic agricultural products, to pay incentives, subsidies, interest subsidies and bank facility fees as appropriate. The executive regulations of this section will be approved by the Council of Ministers upon the proposal of the Ministry of Agricultural Jihad.
D- Planting of agricultural lands in dispute between farmers and natural resources departments of provinces, whose case is under review, is unimpeded by the farmer himself, in accordance with the theory number 5908 of the jurists of the Guardian Council, until the final task is determined in the committees to eliminate jihadist interference.
G- In 1401, the government is obliged to take necessary political, economic and construction measures in order to stabilize, continue and increase Iran's right to the Hirmand River within the framework of the approved credits. Also, the Ministry of Foreign Affairs is required to submit a performance report on this issue to the Islamic Council (national security and foreign policy, energy and agriculture, water, natural resources and environment commissions) every three months.
Note 9- Education, research and culture
A- Universities, educational and research institutes and science and technology parks are allowed to take facilities from banks from the place of ownership of the property in their possession, with the approval of their board of trustees, up to the limit of the special income performance of 1400, and to complete the acquisition plans. own capital assets with the priority of building, buying and completing hostels for married couples, especially in less developed areas, subject to clause (p) of article (103) of the Law of the Sixth Five-Year Program of Economic, Social and Cultural Development of the Islamic Republic of Iran, and to repay the installments from the source of special income take action yourself Universities and
higher education and research centers that had an independent tier in 1400 and had a dedicated and current income tier or independent ownership will continue to be independent. Students' welfare funds are obliged to anticipate the necessary credit in their activities in order to pay interest subsidies and facility fees, with the priority of facilities related to the construction and completion of married dormitories. Universities and educational, research and technological institutions and science and technology parks, both governmental and non-governmental, can also use bank facilities to purchase specialized equipment and update their laboratories and workshops by observing the provisions of this paragraph. The principal and interest of bank facilities received under this paragraph are not considered as government debt.
Ten percent (10%) of the dedicated income and ten percent (10%) of the annual capital asset acquisition credits stipulated in the annual budget of universities and higher education centers are allocated for the construction, completion and equipping of married couples' dormitories, with the exception of cases with specific Islamic consumption.
B- One hundred percent (100%) of the managed funds paid from the repayment of student tuition loans from 2005 to 1400 up to two thousand billion (2,000,000,000,000) riyals will be deposited into the treasury of the whole country. The mentioned funds are allocated to the student welfare funds as a contribution to increase the financial resources of the said funds, so that according to the approved statute, they can be used to pay tuition loans to students and other student welfare payments. Allocation of funds from the sources of this paragraph in the form of student loan to the students of Islamic Azad University is unimpeded.
C- The excess of educational expenses of students under the cover of the Imam Khomeini (RA) Relief Committee and the Welfare Organization of the country and the children of disabled warriors compared to the funds specified in this law in the amount of two thousand billion (2,000,000,000,000) riyals from the source of income. As a result of the targeting law, subsidies for the improvement of the level of less developed areas are provided in the form of loans through the student welfare funds of the ministries of science, research and technology and health, treatment and medical education based on the student population. The installments of the mentioned loans are paid after graduation from education and employment of individuals.
D- The Ministry of Education is allowed to collect used textbooks, notebooks and consumer magazines at the end of each academic year through incentive mechanisms and through schools all over the country and to sell them and allocate the resulting resources to the special income row number 160101 of the table. No. (5) of this law should be deposited with the treasury of the whole country. After exchanging the agreement with the program and budget organization of the country, the deposit funds will be used for the per capita payment of the relevant schools and the provision of free textbooks for deprived areas.
E- In line with the implementation of Clause (b) of Article (64) of the Law of the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran, on the allocation of one percent (1%) of the budgets allocated to executive bodies (with the exception of Chapters 1 and 6) to Research and technological development affairs, the planning and development council of the province is allowed to deduct the appropriations of this article from the sum of the expenditure appropriations of the province listed in table no. The province and within the framework of the instructions issued by the organization of the program and budget of the country, which is compiled with the coordination of the ministries of science, research and technology and health, treatment and medical education, allocate for research and technology development to the provincial executive bodies determined by that council, including academic jihad. . The mentioned institutions are obliged to report the way of spending this clause to the Supreme Council of Science, Research and Technology, Iran Statistics Center, Education, Research and Technology Commission of the Islamic Parliament and the Court of Accounts every six months, and the Supreme Council of Science, Research and Technology is obliged to report this annually. submit the clause to the Islamic Council by the end of August 1402 at the latest. Iran's Statistics Center is obliged to annually publish information on research and development spending. The condition of using the credits of this section is the inclusion of research priorities, needs and issues by the executive bodies in the system of ideas and needs (BREAD) in the citation database of Islamic World Sciences (ISC).
f- The companies, banks and for-profit institutions related to the government listed in Appendix No. (3) of this law are obliged to pay at least forty percent (40%) of the cost of their research activities listed in that appendix in the amount of twenty quarters in the implementation of the related legal duties. and deposit five percent (25%) to the fund of the Supreme Council of Science, Research and Technology at the treasury of the country, in order to solve the problems and problems of the same companies through agreements with universities and institutions of higher education and research, both governmental and non-governmental. Academic Jihad, Science and Technology Parks and Academic Fields and in the form of applied projects, the titles of graduate theses, postdoctoral projects and research projects of unemployed graduate students. In the event that the relevant funds are not deposited by any of the companies, banks and for-profit institutions affiliated to the government, the treasury of the whole country is allowed to withdraw the relevant amount from their account with the treasury and deposit it into the account of the mentioned fund that is the subject of this paragraph. . These sums for universities and institutions of higher education and research and academic jihad are considered to be in excess of their specific income predicted in this law and exactly after the exchange of agreements by them with the country's program and budget organization and the fund of the Supreme Council of Science, Research and Technology, by this fund. It will be returned to the institutions of higher education or research or academic jihad of the contracting party, so that the total amount of the agreements will be settled by the end of the financial year. The credits of this paragraph are spent in universities and educational and research institutions, both governmental and non-governmental, technological and academic jihad, and academic fields in the form of specific contracts. The minimum contribution to be paid to students, postdoctoral researchers, research graduates and interns is sixty percent (60%) of the amount of each project. The companies, banks and institutions subject to this paragraph can pay a maximum of ten percent (10%) of the forty percent (40%) of the mentioned research costs through universities and research institutions, both governmental and non-governmental, affiliated to themselves and academic jihad and theological fields within the framework. The executive regulations of this paragraph shall be spent. The executive regulations of this paragraph including the related mechanisms, how to consume and other matters are proposed by the country's planning and budget organization and with the cooperation of the ministries of economic affairs and finance, science, research and technology, health, treatment and medical education, industry, mining and trade and jihad. Agriculture and the Supreme Council of Seminaries will be prepared after the promulgation of this law and will be approved by the Council of Ministers.
G- The executive bodies included in this law and its appendices are allowed to spend up to two percent (2%) of their budget for synergizing and promoting cultural activities and productions, such as Quranic subjects, drama, press, new media, publishing and books, and tourism. assign The executive regulations of this clause are prepared by the ministries of culture and Islamic guidance and cultural heritage, tourism, handicrafts and the Islamic Propaganda Organization and are approved by the Council of Ministers.
H- According to Clause (c) of Article (92) of the Law of the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran, the Ministry of Sports and Youth and the Broadcasting Organization of the Islamic Republic of Iran are obliged to list the advertising revenues resulting from the broadcasting of sports competitions as income. No. 140184 to the national treasury. Funds deposited from row 47-530,000 listed in table number (9) of this law, thirty percent (30%) at the disposal of the Ministry of Sports and Youth (to help the relevant federations) and seventy percent (70%) at the disposal of the Broadcasting Organization The Islamic Republic of Iran is located.
i-
Y- The Ministry of Education is obliged to spend the resources obtained from the sale of surplus immovable property in accordance with the rules and regulations after depositing it to the income line..... Disadvantaged areas with the priority of charitable schools in the same province and city.
K- In line with the implementation of Article (66) of the comprehensive law on providing services to veterans, universities and fee-paying higher education institutions are not allowed to refuse to register, participate in exams, or provide academic degrees to those covered by this article due to non-payment of tuition fees. .
L- In order to develop and promote the culture of self-sacrifice, martyrdom and integration of governance in promoting as well as expanding the concept of self-sacrifice, jihad, resistance and martyrdom as a noble lifestyle and the participation of the institutions in this important matter, all executive institutions subject to Article (29) According to the Law of the Sixth Five-Year Program of Economic, Social and Cultural Development of the Islamic Republic of Iran, at least one percent (1%) of their spending credits, with the exception of chapters (1) and (6), for the promotion and development of the culture of self-sacrifice and jihad and organizing the affairs of self-sacrifices according to the executive instructions prepared and announced by the Supreme Council for the Promotion of the Culture of Sacrifice and Martyrdom.
M-
1- Expenditure of legal entities regarding the production and dissemination of cultural and educational content and the introduction of tourism capacities of the Islamic Republic of Iran in foreign languages, with the coordination and approval of the Ministry of Cultural Heritage, Tourism and Handicrafts and the construction and completion of sports facilities and youth homes, fields and sports halls With the coordination of the Ministry of Sports and Youth and the construction of a cultural center with the coordination of the Ministry of Culture and Islamic Guidance, it is considered as an acceptable tax expense at one hundred percent (100%).
2- The tariff for gas consumption in tourism facilities, handicrafts, spas and hotels is similar to the service tariff.
N- The Student Welfare Fund of the Ministry of Science, Research and Technology is obliged to pay student facilities and provide services to the students of the University of Judicial Sciences and Administrative Services, just like the students of other universities.
Note 10 - judicial, police, defense
A- Insurance companies are obliged to pay the amount of five thousand billion (5,000,000,000,000) Rials of the principal of the third party premiums received through a table that is determined based on the insurance sales (portfolio) of each company and approved by the Supreme Council of Insurance as follows: monthly to the general revenue account of row 160111 of table number (5) of this law at the treasury of the country. Funds deposited by insurance companies subject to this paragraph are considered acceptable tax expenses. The resulting resources are placed at the disposal of the country's highway and road transport organization, the police command of the Islamic Republic of Iran, the country's emergency organization, the Red Crescent Society of the Islamic Republic of Iran and the Islamic Republic of Iran Broadcasting Organization to be placed in the rows of these institutions in table no. 7) This law should lead to the reduction of accidents and deaths and the creation of culture and awareness programs in order to reduce driving accidents according to the operational plan of the regulations for the management of transportation safety and driving accidents approved by the Cabinet of Ministers on 10/29/1400.
The country's program and budget organization and the central insurance of the Islamic Republic of Iran are obliged to supervise the implementation of this clause. The institutions subject to this paragraph are obliged to send their performance report in the form of an operational plan once every three months to the Economic and Planning and Budgeting Commissions of the Islamic Council and the Central Insurance of the Islamic Republic of Iran and the country's Planning and Budgeting Organization.
Allocation of quarterly credits to the aforementioned executive bodies by the country's program and budget organization is based on performance. The amount of two hundred and fifty billion (250,000,000,000) riyals from the resources of this section is allocated to the Forensic Medicine Organization.
B- Regarding the decisions of the authorities to resolve the dispute between the executive bodies issued in the implementation of the one hundred and thirty-fourth (134) and one hundred and thirty-ninth (139) principles of the Constitution or in the implementation of the relevant laws and regulations, if for any reason If the relevant executive body refuses to implement the decision of the dispute resolution authority, the country's program and budget organization, according to the opinion of the said authority, which is no later than eighteen months from the date of notification of the opinion, will deduct the relevant amount from the appropriations of the annual budget of the authority and add it to the appropriations of the beneficiary executive body. In the case of government companies or for-profit institutions affiliated to the government, the implementation of the said task is carried out from the accounts of the said companies and for-profit institutions with the Treasury of the country under the responsibility of the Ministry of Economic Affairs and Property (Treasury of the whole country).
C- In 1401, in addition to the fines specified in the traffic violation law approved on 12/8/1389, the tariff for driving fines will be increased by five percent (5%) and the resulting sums will be deposited to the revenue line 150101 at the treasury of the whole country. The amount equal to the increase The findings are assigned as follows:
1- The amount of one thousand and five hundred billion (1,500,000,000,000) Rials for the cost of severely disabled people and spinal cord injuries caused by driving accidents and disability prevention at the disposal of the country's welfare organization
2- The amount of one thousand and five hundred billion (1,500,000,000,000) Rials for the improvement of rural roads and passages in high-risk areas between cities, safety, geometric correction and elimination of high-risk areas in intersections and rural and urban roads and roads (intelligence) Image of roads) and roads of deprived border areas of the country at the disposal of the Ministry of Roads and Urban Development
3- The amount of one thousand billion (1,000,000,000,000) Rials for road accidents and medical equipment at the disposal of the Red Crescent Society of the Islamic Republic of Iran.
4- The amount of one thousand billion (1,000,000,000,000) riyals to help purchase the equipment and facilities of the autopsy room at the disposal of the country's forensic medicine organization.
D- The country's property and documents registration organization is obliged to cooperate with the Ministry of Agricultural Jihad through the relevant subsidiary organization in order to prepare a map and descriptive and spatial information of agricultural lands, in case of the request of the farmers applying for the issuance of ownership documents, for each hectare the amount of five hundred thousand (500) .000) riyals from the applicant for the issuance of the certificate of ownership of the agricultural land and deposit it into the treasury account of the whole country and the equivalent of one hundred percent (100%) up to six thousand billion (6,000,000,000,000) riyals during row 20- 730,000 at the disposal of the country's Property and Deeds Registration Organization to use the capacities of the non-governmental sector to issue related action plans and delimitation ownership documents for agricultural lands. The real estate documents registration organization of the country is obliged to provide the location-based information of these documents to the Post Company of the Islamic Republic of Iran at the same time as issuing single-page documents.
E-
1- In order to secure the shortfall of the ransom credits for disabled persons convicted of unintentional crimes caused by accidents, with the priority of disabled women and the cases where the payment of damages is the responsibility of the Bank or the government (with the priority of damage caused by accidents), the Minister of Justice is authorized with the approval of the Supervisory Board of the Insurance Fund. Bodily damages up to three thousand five hundred billion (3,500,000,000,000) Rials from the sources of annual income subject to clauses (c) and (c) of Article (24) of the Compulsory Insurance Law for damages caused to third parties due to accidents of vehicles approved on 20/2/1395 from the appropriations of the bodily damage insurance fund under row 110000 of table number (7) of this law.
The managing director of the said fund is obliged to provide the mentioned amount to the Ministry of Justice proportionally in three months with the announcement of the Minister of Justice. The Ministry of Justice is obliged to submit the performance report of this paragraph once every three months to the program and budget and accounting, economic, social, judicial and legal commissions of the Islamic Council and the country's accounting court.
2- The Bodily Damage Insurance Fund is obliged to pay the compensation of the inmates of unintentional driving accidents who spend time in prison due to any limitation of the limits of the obligations of the insurance companies and the mentioned fund, and before the compulsory insurance law for damages caused to third parties due to accidents caused by vehicles. , have been imprisoned, to ensure their release free of charge after the introduction of the country's reparation headquarters.
3- In order to pay damages to people whose damages are the responsibility of Beit Al Mal or the government, the treasury of the whole country is obliged to allocate ten percent (10%) of the sources of revenue (fines collected for guiding and driving and judicial services collected by the judiciary and legal and criminal costs cash collection of government penalties) up to five thousand billion (5,000,000,000,000) Rials to the income line 160119 at the treasury of the country. The resulting resources are provided to the Ministry of Justice on a monthly basis through the expenditure row 530,000-62 of Table No. (9) of this law. The sources and provisions of this ruling are the same as the sources and rulings of parts (1) and (2) of this paragraph.
4- The Ministry of Justice is obliged to collect from the sources of part (3) of this clause, the beneficiaries of the dowry payment, including those killed and injured due to the unauthorized crossing of the border by the army units, the IRGC and border guards and patrols, security patrols and The Basij inspection and the police command are hit by bullets, as well as the soldiers who are killed or injured in the barracks environment due to various incidents, with the introduction of the Islamic Republic of Iran Army, the Islamic Republic of Iran Police Command and the Islamic Revolutionary Guard Corps up to twenty percent (20 %) from the credits of row 62-530,000 of table number (9) of this law.
5- The relevant subsidiary fund of the Ministry of Economic Affairs and Finance is allowed to use its surplus resources by identifying the central insurance in accordance with Article (27) of the Compulsory Insurance Law for damages caused to the third party, maximum accidents caused by the vehicle and in accordance with the provisions of the latest investment regulations of insurance companies. Approved by the Supreme Council of Insurance, to invest.
F- In the implementation of Article (110) of the Law of the 6th Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran, the armed forces are obliged to deduct the housing allowance of employees living in institutional houses from their monthly salaries and transfer it to the treasury account of the whole country, the subject of income row 160184, table no. (5) Deposit this law and allocate the deposited funds in the ranks of the armed forces for the maintenance and repair costs of organizational houses.
G- The government is obliged to receive the funds received from the fines subject to the Law on Governmental Penalties approved on 23/12/1367 by the Expediency Assessment Council with subsequent amendments and additions up to the amount of two thousand billion (2,000,000,000,000) rials and to Deposit the income row number 150113 to the national treasury. Ten percent (10%) of the funds received from row number 25-730000 of table number (1-7) of this law to the Ministry of Justice (Government Penalty Organization) for the cost of setting up and upgrading systems related to market regulation, market inspection and monitoring and The Ministry of Industry, Mines and Trade is paid for carrying out assigned missions and providing a fraction of the cost related to the inspection and monitoring of the market, supply and distribution of all items included in the monitoring plans.
H- In the implementation of Article (8) of the Law on Dealing with Driving Violations approved on 12/8/2013 with subsequent amendments and additions, driving violations and fines will be announced to the car owners via text message based on the notification of the Police Command and the Driving Police.
Mobile phone operators are required to include the cost of text messages in the mobile phone bills of vehicle owners and receive the relevant amounts from them.
I- The Police Command of the Islamic Republic of Iran is obliged to create a system for replacing car and motorcycle license plates from the beginning of 1401 in such a way that all the steps of ownership transfer are done online and people come in person just to verify the identity of the person, the authenticity of the car and the jaw. Install a license plate. In this regard, the police command is obliged to take the following measures:
1- Change the license plate only through non-governmental authorized institutions and receive the tariff listed in table number (16) of this law from the applicant and pay the share of the relevant institution directly and the rest to the income line 140114 of table number (5) of this law. The law should be deposited with the treasury of the whole country. The Police Command of the Islamic Republic of Iran is obliged to announce the received details to the applicants.
2- Based on Note (1) of Article (30) of the Value Added Tax Law, the vehicle and motorcycle transfer tax is collected and deposited to the relevant account at the country's treasury during the registration and installation of license plates in the order prescribed by the country's tax affairs organization. do
Y- All banks and credit institutions are obliged to deposit two percent (2%) of the income from the fees received for transactions in the electronic banking system without increasing them compared to the year 1400 to the income level of 160164 to the treasury of the whole country. One hundred percent (100%) of the deposit income is provided to the police command of the Islamic Republic of Iran to be used in line with the FATA police strengthening plan prepared by the police command in cooperation with the Central Bank of the Islamic Republic of Iran. The central bank is obliged to monitor the strict implementation of this clause. Banks that violate the implementation of this clause will be considered as illegal seizure of government funds and property.
K- Funds that are spent by benefactors and individuals for the construction, completion, strengthening and development of police stations and outposts (with the approval of the provincial police force command) and Basij bases and mobilization areas and construction projects (projects) of jihadists (with the approval of the provincial army) to It is considered as an acceptable tax expense.
L- The Treasury of the whole country is obliged to deposit the share of the municipalities and rural districts of the country from Article (23) of the law on the handling of traffic violations amended on 31/3/2013 to the account of the concentration of funds of the Ministry of Interior with the Treasury of the whole country.
The Ministry of Interior is obliged to distribute the fines collected in each province among the municipalities and rural districts of the same province based on the population index and transfer them to their accounts by the 15th of the following month at the latest.
M- Provincial planning and development councils are allowed to allocate up to five percent (5%) of the total appropriations for the acquisition of capital assets of the province, the subject of table (1-10) of this law, for the construction, completion, reconstruction and equipping of police ranks, with priority for police stations and police stations.
N- In order to help the release of prisoners in need of non-intentional crimes and to reduce the social damage caused to their families, the amount of three thousand billion (3,000,000,000,000) Rials from the sources of annual income in paragraphs (t) and (c) of Article (24) ) Compulsory insurance law for damages caused to third parties as a result of accidents caused by vehicles is assigned to the headquarters of the country.
Q- In order to reduce the costs of the judiciary through improving productivity, preventing the occurrence of crimes and lawsuits, and making the processes electronic:
1- The Judiciary is obliged to hold auctions for the branches of execution of sentences, executive departments for registration and liquidation of bankruptcy matters through the government's electronic procurement system (headquarters). The Ministry of Industry, Mining and Trade is obliged to provide the possibility of holding the mentioned auctions in this system.
2- The Judiciary and the country's Real Estate Registration Organization are obliged to enable the payment of all sums by persons such as the petitioner, the defendant, the plaintiff, the petitioner, the applicant for execution in the enforcement branches and the registration enforcement departments, the obligor, the obligee and depositing any amount into the petitioner's account. , convicts, plaintiffs, sureties and experts, such as reimbursement of legal fees, can be provided electronically without the need for any in-person visits.
3- The Judiciary, the country's documents and real estate registration organization, the police command of the Islamic Republic of Iran, insurance companies and automobile companies are obliged, with the cooperation of the vice presidential science and technology office, to provide access to the information and services (services) necessary for the private sector platforms. Provide car records and information such as the official owner and accident history to the buyer subject to the owner's consent.
4- The Judiciary is required to obtain signatures from each of the service recipients from notary offices, marriage and divorce offices, property and document registration offices, the National Center for Intellectual Property and the Registration Office of Companies and Non-Commercial Institutions subject to receiving electronic confirmation through sending The ID (code) should be related to the mobile phone number declared by the person in the Sana system and its registration in the systems.
5- The Judiciary and the country's Real Estate Registration Organization are allowed to handle all matters of non-judicial nature that can be done through outsourcing to the private sector, such as electronic registration of petitions and complaints and the creation or modification of electronic systems used in the process of proceedings and enforcement. To outsource the rulings in compliance with the considerations of confidentiality and privacy of individuals. The Judiciary is obliged to specify the matters that can be entrusted to the private sector and its mechanism in the directive that is approved by the head of the Judiciary within one month from the effective date of this law.
A- Foreign currency funds resulting from foreign claims and demands from the Ministry of Defense and Support of the Armed Forces, up to two hundred thousand billion (200,000,000,000,000) Rials, to the income line 160165, table number (5) of this law, to be deposited and charged The internal and external currency debt of that ministry is settled. With the announcement of the Ministry of Defense and Support of the Armed Forces and the approval of the Central Bank, the Treasury of the whole country is taking action to include the function of this clause in the income row 160165 of table number (5) of this law.
F- In order to facilitate the implementation of Article (11) of the Comprehensive Law of Hadnagar (Cadastre) of the country approved on 12/11/2013 with subsequent amendments and additions, all applicants for conversion of notebook documents to single sheets in villages are exempted from paying the fee for the document.
P- Clause (g) of note (6) of the budget law of 1400 for the whole country in 1401 is implemented as follows:
G- The deadline for the trial implementation of the Dispute Resolution Councils Law approved on 9/16/1394 with subsequent amendments and additions is extended from its expiration date until the Dispute Resolution Council Bill becomes effective in 1401. »
A- The government is obliged to prioritize the payment of credits for the salaries and benefits of working and retired employees and to act in such a way that the allocation percentage at all times is at least equal to the percentage of realization of public budget resources and in At the end of the year, at least eighty percent (80%) should be paid.
Note 11- Housing and transportation
A- The government is allowed to prepare operations, landscape, provide superstructure and infrastructure services and complete Mehr housing units, urban regeneration projects and revitalization of worn-out and historical fabrics in the worn-out fabric, Tehran mosque, housing plans and other cases provided by the law. The jump in housing production approved on 5/17/1400 took the following measures:
1- The Ministry of Roads and Urban Development (through the specialized mother company for the development of new cities, the National Land and Housing Organization and the Urban Regeneration Company of Iran) is allowed to spend up to two hundred and thirty thousand billion (230,000,000,000,000) rials from The location of internal resources or the clearing of lands and properties belonging to the above-mentioned companies at the expert price or sale through auction, subject to maintaining the use after the handover and with the mechanism of treasury circulation, through the National Housing Fund, will be used for the implementation of the above projects. Twenty thousand billion (20,000,000,000,000) riyals will be spent to complete the implementation of the mosques of Tehran and the mosques of half of the country.
Also, the amount of nineteen thousand billion (19,000,000,000,000) riyals will be spent for the construction and completion of the buildings of seminaries and the amount of one thousand billion (1,000,000,000,000) riyals will be spent for the construction of scholars' houses in the villages.
2- In the implementation of Article (68) of the Law on the Addition of Certain Articles to the Law on Regulating a Part of Government Financial Regulations (2) upon the request of the noble owners of Mehr housing units, the specialized mother company of New Urban Development and the National Land and Housing Organization is obliged to definitively hand over the leased land. Ninety-nine years old belong to themselves. After depositing the funds to the account of the National Housing Fund at the Treasury of the country, they will be used for the implementation of the above projects.
3- The Ministry of Roads and Urban Development is obliged to sell the lands belonging to the specialized mother company of New Cities Construction, the National Land and Housing Organization of Iran and the Urban Regeneration Company of Iran up to five thousand billion (5,000,000,000,000) Rials through contracts with The operating banks and financial insurance funds have mortgaged them and according to that, they have taken necessary facilities for the implementation of comprehensive and detailed plans, worn-out structures and approved preparations and spent the resulting resources to complete these plans and from the sale of the arena and the completion plans According to the rules and regulations and the circulation of the treasury, settle with the operating banks and allocate the remaining amount to the implementation of Sadr al-Zekar projects of this component.
4- The owners of the completed Mehr housing units, which have infrastructure services, are required to refer to Maskan bank until the end of June 1401 to convert the facilities received from Maskan bank into installment sale facilities. Housing Bank is allowed to increase the interest rate of these units from the current approved rate to the rate approved by the Money and Credit Council (eighteen percent (18%)) if the above owners do not apply.
5- Mehr housing tax (including preparation, landscaping, infrastructure and superstructure) in tripartite, cooperative and owner contracts, which is paid by contractors, is equal to three million (3,000,000) riyals per residential unit. The tax affairs organization is obliged to issue the tax account balance after receiving these taxes.
The Ministry of Roads and Urban Development is obliged to submit the performance report of this paragraph to the Civil Commission of the Islamic Council once every six months.
B- In order to develop the transportation infrastructure of the country and improve the level of productivity in this sector, the Ministry of Roads and Urban Development, in compliance with the relevant laws and regulations, through companies and subsidiary organizations, is allowed to produce its own movable and immovable property, as well as change the use and sell surplus land. It is available up to one hundred thousand billion (1.00.000.000.000.000) riyals. Redemption of the said property with the creditors of the plans of this paragraph is allowed. After being deposited into the Transportation Development Fund account at the national treasury, the resources will be used to complete, develop, and maintain road, rail, air, sea, and fleet transportation infrastructures. The amount of one thousand billion (100,000,000,000) riyals from these resources will be spent on the construction of the nomadic road.
C- The Ministry of Roads and Urban Development is obliged to provide free of charge the land required for the construction of outposts, police stations, bases and areas of resistance, Basij sports cultural halls and 15,000-person stadiums in disadvantaged areas at the disposal of trustee centers in Mehr housing projects, National housing projects and projects Place urban regeneration in underserved areas.
D- To organize informal settlements subject to clause (a) of article (59) of the law of the sixth five-year plan of economic, social and cultural development of the Islamic Republic of Iran, improvement of residential environments located outside the boundaries of villages and outside the boundaries and boundaries of cities, and providing infrastructure and providing providing minimum public services such as schools, mosques, libraries, ambient lighting, Basij bases, police stations and police stations in these areas, the development and planning councils of the provinces are obliged to provide the equivalent share of the population living in these areas to the total population of each province based on the executive regulations that It is approved by the Council of Ministers, to spend from the tolls of Article (39) of the Value Added Tax Law on the removal of deprivation and improvement of the above-mentioned areas in the same province.
e- In order to compensate part of the damages caused to the transportation road network due to the exploitation of mines and the activities of mining industries, the Provincial Mines Council is obliged to collect two percent (2%) of the ownership interest of the provincial mines through the General Administration of Roads and Road transport of the same province to maintain and improve road axes with the priority of roads used by mines.
f- The Ministry of Roads and Urban Development and municipalities with a population of fifty thousand (50,000) and above are obliged to cooperate with the police command and use the investment of non-governmental sectors and repay the principal and annual profit from the sources of income and with competitive conditions for the installation of surveillance cameras. (control) the speed and electronic detection of violations, and the income from the registration of violations is deposited into the accounts prescribed in the traffic violation law to be distributed according to the determined proportions.
G- The executive bodies under the executive branch in the cities are allowed with the proposal of the governor and the approval of the planning and development council of the province up to thirty thousand billion (30,000,000,000,000) Rials in relation to the exchange of their real estates and buildings with Properties and immovable property of municipalities, after the announcement of the municipality and the approval of the city council regarding the expert price for the construction of the administrative complexes of the same city, and register the performance of this section in a collective-expenditure manner. The instructions for the implementation of this component are prepared and communicated by the Ministry of Economic Affairs and Finance in cooperation with the Program and Budget Organization of the country.
H- The National Land and Housing Organization is obliged to hand over up to twenty percent (20%) of the real estate lands at its disposal in the Harim and the boundaries of each city with the approval of the Minister of Roads and Urban Development to the Urban Regeneration Company, based on the existing laws regarding Take action to recreate the worn-out textures and edges of the city.
I- The Ministry of Roads and Urban Development is authorized to use the resources of the National Housing Fund in the amount of two thousand billion (2,000,000,000,000) Rials for the development of housing sector systems, including the National Real Estate and Housing System, the registration and refinement system. Applicants and the monitoring (control) system of the plan (project) of housing production programs as well as the support, supervision and monitoring of the housing production jump law plans.
Y- In line with the implementation of the law on the jump of housing production based on the construction of one million housing units per year and the establishment of the National Housing Fund in the Ministry of Roads and Urban Development, from the appropriations of note (18) of this law, the amount of three hundred thousand billion (300,000,000,000,000) rials to The National Housing Fund is allocated to be spent in accordance with the aforementioned law.
K- The Ministry of Roads and Urban Development is allowed to give the lands it owns with priority to the informal settlements that were occupied by individuals before 2014 and were constructed based on the approved urban plans and are being exploited to noble owners. hand over
The executive regulations of this paragraph will be prepared and approved by the Council of Ministers upon the proposal of the Ministry of Roads and Urban Development after this law becomes effective.
Note 12- Salaries and wages
one thousand-
1- The coefficient of salaries of different groups of salary earners in the executive bodies subject to Article (29) of the Law on the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran, as well as the armed forces, the Ministry of Information, the Atomic Energy Organization, national and army employees, academic faculty members of universities and Higher education and research institutions and judges will be increased by ten percent (10%) based on the latest job selection order, which is the total of the job selection order for official employees, the salary and the amount of the monthly contract for specific (specified) work contract employees, parents of martyrs and project employees. The service of doctors and paramedics in the Ministry of Health, Treatment and Medical Education should not be less than fifty six million (56,000,000) riyals in proportion to the length of service.
The difference in the application of the subject of Article (78) of the Civil Service Management Law in the law of rights remains unchanged.
2- The salaries of retirees, pensioners and subscribers of national and military pension funds and other pension funds related to executive bodies will be increased by ten percent (10%) so that after applying this increase, the salary of pensioners, pensioners and subscribers of said pension funds, According to acceptable years of service, not less than fifty million (50,000,000) rials.
3- In 1401, the issuance of any new license to increase salaries and continuous benefits and extraordinary and the like by relevant authorities, including boards of trustees, general meetings of companies and non-private institutions (based on the authority contained in the Commercial Law), the Salary and Wage Council Article (74) of the Law on the Management of State Services and the Board of Ministers under any title and from any type of credit, other than the aforementioned increases, is prohibited.
4- In 1401, in all the executive bodies subject to Article (29) of the Law on the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran, as well as the armed forces, the Ministry of Information and the Atomic Energy Organization (with the exception of those covered by the Labor Law of the Islamic Republic of Iran), at least The continuous salaries and benefits of the employees covered by the Civil Service Management Law and the minimum salaries of other salary earners, the minimum salaries of retirees and employees covered by the National Pension Fund and the Social Security Organization, the armed forces and other funds affiliated with the executive bodies and pensions and other appropriate support, to The rate will increase by ten percent (10%).
5- The ceiling of the annual tax exemption subject to Article (84) of the Direct Taxes Law amended on 4/31/1394 in the year 1401 is six hundred and seventy two million (672,000,000) Rials.
The tax rate on the salary income of government and non-government employees, including the sum stated in the recruitment decrees, including job rights, employee rights, management superannuation, continuous and non-continuous superannuation, and other payments and allowances, with the exception of year-end holidays, is as follows:
1-5- In relation to the surplus of six hundred and seventy two million (672,000,000) rials to one billion and eight hundred million (1,800,000,000) rials, ten percent (10%)
2-5- Regarding the surplus of one billion and eight hundred million (1,800,000,000) rials to three billion (3,000,000,000) rials, fifteen percent (15%)
3-5- Regarding the surplus of three billion (3,000,000,000) rials to four and two hundred million (4,200,000,000) rials, twenty percent (20%)
4-5- Regarding the surplus of four billion and two hundred million (4,200,000,000) rials and above, thirty percent (30%)
The amount of annual real estate tax exemption for persons without income subject to Article (57) of the Amended Direct Taxes Law 27/11/1380 and business income tax subject to Article (101) of the Amended Direct Taxes Law 27/11/1380 in the amount of three hundred and ninety six million (396,000,000 riyals) is determined.
6- In the implementation of Article (30) of the Law of the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran and in order to eliminate the discrimination of the rights of employees of executive bodies and Article (71) of the Law of Permanent Decrees of the Development Programs of the Country and clauses (T) and (C) Article (7) of the Law on the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran, any approvals, circulars, instructions, changes in organizations, classification of jobs, as well as the approvals of the boards of trustees and the like in the executive bodies included in Article (29) of the Law on the Sixth Five-Year Plan The economic, social and cultural development of the Islamic Republic of Iran, as well as the Atomic Energy Organization and the executive bodies included in Article (1) of the Law on Permanent Decrees of the Development Programs of the Country, subject to the observance of the arrangements stipulated in Article (74) of the Civil Service Management Law, Clause (c) of Article 7) The Law of the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran and taking written permission from the country's program and budget organization is based on the provision of the required credits in this law.
7- End-of-service bonus subject to the law on payment of end-of-service bonus and part of necessary expenses to government employees approved on 2/26/1375 with subsequent amendments and additions, end-of-service bonus for employees included in Article (107) of the State Service Management Law, including the extraordinary clause (10) of the article (68) The mentioned law to the officials, heads, managers and employees of all the executive agencies subject to Article (29) of the Law on the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran, as well as the Ministry of Information, the Armed Forces and the Atomic Energy Organization for each year of service Maximum up to thirty years and up to four billion seven hundred and twenty million (4,720,000,000) Rials.
8- Average annual net payment ceiling from continuous and non-continuous salaries and benefits and other payments from any location and under any title in 1401 to different groups of salary earners in the executive bodies subject to Article (29) of the Law on the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Republic The Islamic Republic of Iran as well as the armed forces, the Ministry of Information and the Atomic Energy Organization, such as national and military employees, academic faculty members of universities and higher education and research institutions, and judges in all regions of the country are seven times the amount of part (1) of this paragraph. Payment in excess of this amount under any title and from any type of credit to national and military employees, including employees, faculty members, judges and retirees in government ministries and companies, as well as companies and institutions whose managers are in any way appointed by the government or It is forbidden to appoint public institutions.
The contribution of the medical group, extra-special doctors working in the legal medical organization of the country, research fees, copyright and arbitration fees, guidance and counseling of theses and dissertations, and teaching fees of academic faculty members and year-end holidays are exempted from the ruling of this part.
Also, the payment limit to the employees stationed in the platforms of the operational area of the oil company is determined based on the approval of the Salary Council. In special cases, it is proposed by the Salary Council and approved by the Council of Ministers
9- In order to attract and retain judicial employees and reduce the delay of judicial cases, in accordance with the laws and regulations and with the proposal of the head of the judiciary and the approval of the council, extraordinary salaries and wages are established for the aforementioned employees.
10- All institutions subject to this law are obliged to include all legal payments to employees in only one document (slip) on a monthly basis, and having any other document (slip) under any title is considered against the law.
11- In the implementation of Article (49) of the General Duty Service Law approved on 29/7/1363 with subsequent amendments and additions, the salary of single duty soldiers engaged in non-operational areas is at least sixty percent (60%), the salary of single duty soldiers engaged in operational areas is at least seventy percent. And five percent (75%) and ninety percent (90%) of the salary of married soldiers is determined by the minimum salary of the armed forces employees based on the Civil Service Management Law, and its instructions are prepared by the General Staff of the Armed Forces according to their education and ranks.
The extraordinary payment of Article (50) of the Public Duty Service Law also continues.
12- The privilege of family allowances for newly married couples and the right of children born in 1401, the subject of paragraph (4) of article (68) of the law on the management of state services for employees, will be increased by (2) and (3) times, respectively.
B- All payments similar to salaries and wages, such as tuition fees, wages, hourly fees, monitoring fees, and dispute resolution councils' bonuses, are considered unavoidable expenses and are subject to the provisions of sub-section (5) of paragraph (a) of this note and must be paid monthly.
C- Paying the salaries and benefits of the employees (personnel) of the provincial water and sewage companies and the provincial electricity distribution companies, who serve as agents in the country's water and sewage engineering company and Tavanir Company, is free from the internal resources of the said provincial companies.
D- The executive bodies subject to Article (29) of the Law of the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran are obliged to make all continuous and non-continuous cash and non-cash payments (equivalent of Rials) mentioned in Article (29) of the Law of the Sixth Five-Year Development Plan economic, social and cultural institutions of the Islamic Republic of Iran and facilities to all employees and retirees from each of the government sources and accounts belonging to the government with their national number separation by assigning a unique identifier for the payment of government employees.
The Central Bank of the Islamic Republic of Iran is obliged to prevent payments to the employees of the executive bodies in Article (29) of the Law on the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran without including the unique identifier of the payment of the government employees, the possibility of accessing the information on the administrative and employment organization of the country online. Provide payment in electronic platforms.
E- The Martyr Foundation and the Affairs of Veterans is obliged, from the appropriations of row 131600 of table number (7) of this law, to veterans and freedmen who are unable to work and have no job or income, who are not subject to receiving duty pay according to the laws of the armed forces, as long as they are unemployed. and income, to pay a monthly living allowance equivalent to the minimum salary of government employees. The executive regulations of this section are prepared by the joint proposal of the country's program and budget organization and the Martyr and Martyr Affairs Foundation and are approved by the Cabinet of Ministers.
f- The rights of faculty members of universities, centers and institutions of higher education and research affiliated to the Ministry of Science, Research and Technology, as well as universities, centers and institutions of higher education and research affiliated to other executive bodies and universities of education and training of Shahid Rajaee, whose permission is granted by the Supreme Council The Cultural Revolution or Development Council of the Ministry of Science, Research and Technology has been issued and their faculty members have been employed through the Faculty Recruitment Center of the Ministry of Science, Research and Technology with the salaries of non-clinical faculty members of universities affiliated to the Ministry of Health and Medical Education. The place of credit is synchronized in the same device.
Note 13- Prevention of unexpected events
It is allowed to take the following actions from the sources of the source of the subject of paragraph (m) of article (28) of the law of adding some articles to the law of regulation of a part of the financial regulations of the government (2):
1- Paying up to the amount of five thousand five hundred billion (5,500,000,000,000) Rials to the Red Crescent population of the Islamic Republic of Iran and up to the amount of one thousand eight hundred and seventy billion (1,870,000,000,000) Rials. to the Ministry of Health, Treatment and Medical Education in the form of spending credits and acquisition of capital assets for spending in the cases listed in paragraph (m) of Article (28) of the Law on the Addition of Certain Articles to the Law on the Regulation of Part of
the Government's Financial Regulations (2)
2- In the implementation of Part (1) Clause (B) of Article (32) and also Clause (C) of Article (33) of the Law of the Sixth Five-Year Program of Economic, Social and Cultural Development of the Islamic Republic of Iran, respectively up to the amount of fifty thousand billion (50,000) .000.000.000) rials and up to ten thousand billion (10.000.000.000.000) rials to pay the government's share to the agricultural products insurance fund in cash, or Islamic treasury documents (one year) or guaranteed by Government. Allocation of at least fifty percent (50%) of the sources of Islamic bonds purchased by Keshavarzi Bank and its settlement from the insurance premium of the government's share.
Note 14- Targeting of subsidies
one thousand-
1- In the implementation of the law on targeting subsidies, all the receipts (resources) listed in the table of note (14) of this law, with the exception of municipal and rural taxes, resources from the sale of water and electricity, natural gas subscribers' insurance premiums, and gas supply taxes (according to the subject matter) 12) and (65) the law of adding some articles to the law of regulation of part of the financial regulations of the government (2)) and the insurance fee of residential houses in the implementation of articles (2) and (4) of the law of establishing the general insurance fund of natural disasters to the account of the organization of targeting subsidies. The treasury of the whole country is deposited. The Subsidy Targeting Organization is obliged to pay the related costs according to the mentioned table by notifying and allocating the country's program and budget organization in accordance with the realization of the receipts (resources).
2- The resources resulting from the correction of the price of gasoline compared to the price before rationing in 2018, are not subject to duties and value added taxes and the share of fourteen and a half percent (14.5%) of National Iranian Oil Company.
3- The taxes of municipalities and rural districts from the sale of energy carriers, the subject of paragraph (a) of article (26) of the law on value added tax and payment tables (consumers) of this note, after collection, will be deposited into the funds concentration account of the Ministry of Interior within one month to the municipalities. and village fees to be paid.
4- The Central Bank of the Islamic Republic of Iran is obliged to provide the Subsidies Targeting Organization with the equivalent of one percent (1%) of the sum of expenses in the table of Note (14) in order to pay targeted expenses on time and based on the request of the country's budget and planning organization. The said salary should be settled within two months after receiving it from the source of the mentioned table. The condition of using this salary again is to settle the previous salary. This ruling is not included in the salary of the treasury of the whole country. In case of a shortage of cash subsidy resources, the country's planning and budget organization is obliged to provide the resources from other places and deposit them into the account of the subsidy targeting organization at the treasury of the country and settle them within two months after that. The condition of using this site again is to settle the previous sources.
5- The Central Bank is obliged to block the accounts of the subsidiary companies of the Ministry of Oil with commercial banks related to the sources of domestic sales of their products until the end of May 1401. The funds of these accounts will be transferred to the treasury accounts of the entire country at the Central Bank.
6- The government is obliged to purchase guaranteed wheat from the farmers in the amount of at least ninety-five thousand (95,000) riyals per kilogram.
B- The Ministry of Cooperation, Labor and Social Welfare, in cooperation with the Subsidy Targeting Organization and using the Iranian Welfare Information Database, is obliged, within one month at the latest after the promulgation of this law, to divide the income of all subsidy-receiving households by means of indicators and reliable and registrable data. Itaka should take action to remove the cash subsidy and livelihood plan for high-income households. Identification and tithing is done by the Ministry of Cooperation, Labor and Social Welfare. Heads of households protesting the removal of subsidies can register in the electronic system of the Ministry of Cooperation, Labor and Social Welfare so that their case will be reviewed and if the objection is accepted, their subsidy will be reinstated. The resources resulting from the removal of high-income deciles are available to the Targeting Organization and for subsidizing new and surviving people and other legal cases and the full implementation of the law on the protection of the rights of the disabled and increasing the subsidy for children of families in the first to fourth deciles with at least three dependent children, none of the parents in The institutions mentioned in Article (29) of the Law of the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran are not employed, three times the subsidy approved by others will be spent.
The Subsidy Targeting Organization is obliged to register new subsidy applicants according to the rules.
All the executive bodies of Article (29) of the Law of the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran, including the Central Bank of the Islamic Republic of Iran, the Police Command, the Stock Exchange and Securities Organization, the Land Registry Organization, are obliged to cooperate and provide information online. (online) and are free to the mentioned ministry.
C- The foreign exchange resources included in the sources section of the table of this note are immediately deposited by the subsidiary companies of the Ministry of Oil into the foreign currency account opened by the Treasury of the country with the Central Bank in the name of Subsidy Targeting Organization and upon receipt by the Central Bank of the Islamic Republic of Iran at the rate of the electronic trading system. (ATS) is converted and directly deposited into the Riyal account of the mentioned organization and fully spent on the expenses of the table of this note. The executive regulations of this note will be prepared by the country's program and budget organization with the cooperation of the ministries of oil, economic and financial affairs and cooperation, labor and social welfare and will be approved by the board of ministers.
The resources in the table of this note will be used in full after provision, and spending it in non-consumables of the table is considered a violation. The Subsidy Targeting Organization is obliged to submit a report of actions to the Program, Budget and Calculations Commission once every three months.
D- The Ministry of Cooperation, Labor and Social Welfare is obliged to provide the health insurance organization with the national number of people without basic insurance from the bottom three deciles of income within two weeks after the promulgation of this law. This organization is obliged to cover these people with free insurance within a week without the need for their registration and attendance. Also, this organization is obliged to cover other applicants under free insurance if they are approved based on the extensive test (using the Iranian welfare database). The Ministry of Health, Treatment and Medical Education is obliged to plan in such a way that the payment by the patient does not increase compared to the year 1400.
The Supreme Council of Health Insurance is obliged, in cooperation with the Food and Drug Organization, to determine the list of new drugs that should be covered by insurance according to the affordability of the patients, to revise the list of insurance drugs and to remove effective non-cost drugs and to modify the self-payment of the exemption (deductible) in relation to take action with the privileged tithes at least regarding expensive drugs and submit the performance report of this section to the Health and Medical Commission of the Islamic Council every two months. Also, insurance organizations are required to monitor the prescription and implementation of clinical guidelines.
Note 15- Electricity and nuclear energy
A- State thermal power generation companies and regional power companies are obliged to transfer the resources determined in their annual approved budget after the circulation of the treasury respectively to the specialized mother company of thermal power generation and Tovanir company for debt relief or investment (construction) in the development of thermal power plant and pay for the development of the country's state electricity network in order to increase efficiency.
B- Iran Atomic Energy Production and Development Company is allowed to pay Bushehr Nuclear Power Plant Operating Company the equivalent of the estimated resources in its annual approved budget for operating costs.
C- Iran's raw materials and nuclear fuel production company is obliged to sell mineral materials and by-products along with radioactive materials after separation in accordance with the laws and regulations in order to develop and accelerate the implementation of capital asset acquisition plans and the resulting income After deducting the costs (including the total price of goods and services sold, administrative-public and distribution and sales) to a special account with the treasury of the whole country in order to invest in plans and lines of acquisition of capital assets in order to buy yellow cake with Domestic or foreign origin or acquisition of shares of radioactive mines and companies related to the fuel cycle based on the agreements exchanged with the country's program and budget organization. The income obtained is calculated on account of the increase of the government's capital in the mentioned company and is exempt from the government's dividend distribution and its taxes at a zero rate.
of the-
1- In order to modify the pattern of gas and electricity consumption, which is determined based on the per capita index of each household (the number of members in each family), the National Gas Company of Iran and the Tovanir Company are obliged through the non-governmental sector (with the priority of the virtual operator companies) to Intelligent consumption, establishing communication and identifying and collecting the demands of the subscribers with the priority of the major high-consumption subscribers, as well as installing smart meters for the newly constructed units, and receiving the related cost from the subscribers in installments.
2- Up to five percent (5%) of the resources resulting from the reduction of gas and electricity consumption resulting from the broadcasting of cultural programs by the Broadcasting Organization of the Islamic Republic of Iran (at the discretion of the National Gas and Power Company) is allowed in the form of a contract to This organization should be paid.
E- The purchase of electricity from Bushehr nuclear power plant is based on the audited cost and including the fuel cost of the said power plant.
f- The fuel tariff of self-sufficient power plants that have separate counters (meters) with the approval of the subsidiary companies of the Ministry of Oil, or according to the announcement of the Ministry of Energy, deliver all or part of their electricity to the national grid, to the amount of fuel consumed for the electricity delivered to the grid. During peak consumption hours, the fuel tariff equivalent of a power plant is determined based on the average efficiency of thermal power plants in 2019.
G- The Ministry of Energy is allowed through its subsidiaries to establish project fund companies with the participation of applicants and investors of the non-governmental sector in order to equip resources, build and
operate five thousand megawatts of power plants with priority in deprived and less developed areas. , take action. The maximum contribution of the government sector (including cash and non-cash funds) is equal to forty-nine percent (49%). This share will decrease to twenty percent (20%) after the completion and operation of the mentioned power plants. The implementation of partnership contracts in this regard is done after the determination of the party of the non-governmental sector, the call and registration of the private joint stock company. Obligations and benefits resulting from the implementation of the plan (projects) are shared based on the share value of the participants.
H- The government is allowed to build a ten thousand (10,000) megawatt nuclear power plant through cooperation with international builders and domestic industries through the Atomic Energy Organization of Iran. The financing of nuclear power plant projects is done using the model of foreign investment, external (finance) and internal financing, public resources and acquisition of capital assets. The executive plan of this clause is prepared and communicated by Iran Atomic Energy Organization, Country Planning and Budget Organization and Ministry of Economic Affairs and Finance.
i- The Ministry of Energy is obliged to determine the average price of electric energy delivered to steel, aluminum, copper, basic metals and metal minerals industries, refinery and petrochemical units based on the average price of electric energy purchase from power plants with energy conversion contracts (ECA). Calculate and receive. The resources obtained from the increase in the price of electricity in these industries are deposited to the account of Tawanir Company at the treasury of the country.
Subscribers with a power of less than two megawatts, as well as consumption of less than two megawatts related to subscribers with a power of more than two megawatts, are not subject to the ruling of this paragraph.
The resulting resources will be spent up to one hundred and sixty thousand billion (160,000,000,000,000) rials on a monthly basis and in proportion to the collection of income, up to sixty thousand billion (60,000,000,000,000) rials. Development and renovation of the country's dilapidated electricity network and relocation of rural electricity poles and payment of electricity producers' demands and up to twenty thousand billion (20,000,000,000,000) Rials for the development and completion of hydroelectric power plants and with the approval of the Economic Council, for the grant of interest subsidies for facilities to increase capacity Electricity production through investment (creation, development and completion of semi-finished projects) of all types of power plants with an efficiency of fifty-five percent (55%) and more, supporting the construction of renewable solar and wind power plants, especially in Sistan and Baluchistan province, up to ten thousand billion (10,000,000,000,000) Rials in the form of Tovanir's 40% (40%) participation in electricity supply to industrial towns and industrial areas and special economic zones with sixty percent (60%) of those towns. Districts and regions, up to four thousand billion (4,000,000,000,000) Rials for the establishment and completion of renewable reference laboratories, up to forty thousand billion (40,000,000,000,000) Rials for the completion of dams with the purpose Drinking water and relieving water tension in stressed cities and repairing and rebuilding the sewage and drinking water network in rural areas and supplying water to deprived areas and spending up to twenty six thousand billion (26,000,000,000,000) Rials for granting risky facilities to companies The knowledge base of the electricity industry and companies active in the field of reforming the energy consumption pattern is spent.
The Ministry of Energy is obliged to submit a report on the performance of this section once every month to the commissions of energy, construction, industries and mines of the Islamic Council.
Y- Based on Article (4) of the Law on Punishment of Unauthorized Users of Water, Electricity, Telephone, Wastewater and Gas approved on 10/3/2013, the responsible bodies subject to this law may, in 1401, establish non-permanent branches of public services subject to this law in accordance with the relevant tariff Within the limits of cities and villages, take action until the determination of the legal assignment by the competent authorities.
K- In 1401, the Ministries of Oil and Energy are required to amend the water, electricity and gas tariffs of households in the country in such a way that, in accordance with the geographical regions of the country, the tariff of low-consumption subscribers of deprived households covered by the Imam Khomeini (RA) Relief Committee and the country's welfare organization Equal to zero, the subscribers up to the subsidized consumption pattern, the high consumption subscribers above the non-subsidized consumption pattern and based on the stepped increase pattern (IBT) should be determined. The tariff is calculated at zero water rate for the mentioned households based on the size of the household.
The rate of increase in the tariff of high-consumption subscribers above the consumption pattern should be determined at least enough to compensate for the free tariff of low-consumption subscribers and not need to provide new resources.
The executive regulation of this paragraph is prepared by the joint proposal of the ministries of oil and energy and is approved by the cabinet within one month after the promulgation of this law.
The Ministries of Oil and Energy are obliged to submit the performance report of this section to the Energy and Social Commissions of the Islamic Council once every month.
L- The government is allowed to reform the administrative structure of electricity distribution companies in the provinces. The articles of association of these companies will be approved by the Council of Ministers at the suggestion of the Minister of Energy.
M- The government is allowed not to charge for the electricity received from these power plants in any part of the country, in proportion to the participation of industrial units in the financing of atomic and renewable power plants.
N- The government is obliged, through the Atomic Energy Organization, with the cooperation and consideration of the ministries of energy, industry, mining and trade, health, treatment and medical education, science, research and technology, as well as the cooperation of other governmental and private executive bodies and related scientific associations. The comprehensive document and road map, the development of the country's nuclear industry in the fifty-year horizon in all areas of the nuclear industry, such as nuclear energy (nuclear fission and fusion and other approaches), the use of radiation, nuclear medicine, nuclear agriculture, particle accelerators and other areas. The nuclear industry formulated and took the necessary legal action for its approval by the end of 1401 at the latest.
Note 16- Assignment facilities
A- Qarz Al-Hasna loan facilities for family formation
The Central Bank of the Islamic Republic of Iran is obliged to provide the facilities of this paragraph with the first priority through the operating banks from the location of one hundred percent (100%) of the balance of Qarz al-Hosna deposits and fifty percent (50%) of the current Qarz al-Hosna deposits of the banking network. Banks are obliged to pay the facilities by taking a promissory note from the applicant or a valid guarantor based on the creditworthiness of the applicants.
The responsibility for the proper execution of the order of this paragraph is the responsibility of the central bank and the operating banks and all managers and related employees. Non-implementation or delay in the payment of facilities is considered a violation and can be pursued in the competent authorities.
1- The marriage loan facility for each of the couples whose marriage date was after 1/1/2017 is one billion two hundred million (1,200,000,000) riyals with a repayment period of ten years. Marriage loan facilities for couples under the age of twenty-five and wives under the age of twenty-three are one billion and five hundred million (1,500,000,000) riyals. All banks are obliged to publicly announce the number of marriage loan facilities paid and the number of people in line to receive these facilities on a monthly basis.
2- For the children who were born after 1400, the facilities of Qarzul-Hasna childbearing loan are two hundred million (200,000,000) Rials for the first child, four hundred million (400,000,000) Rials for the second child, and six hundred million for the third child. million (600,000,000) Rials and eight hundred million (800,000,000) Rials for the fourth child and one billion (1,000,000,000) Rials for the fifth and subsequent children.
In the case of the birth of twins or more, one loan is granted for each child and the order of birth is taken into account. The Central Bank is obliged to create systems in cooperation with the Civil Registration Organization for the purpose of registration and management of the payment facilities of Qarz Al-Hosna.
3- Loan facilities for deposit or purchase or construction of housing (according to the request of the family) with a repayment period of up to twenty years for families without housing who have or will have a third or more children in 2019 onwards, in the amount of two billion (2,000,000. 000) to take action.
4- The amount of thirty thousand billion (30,000,000,000,000) rials is allocated from the resources of this section to provide dowry of Iranian goods with the introduction of the executive headquarters of Imam's (RA) decree.
5- The Central Bank of the Islamic Republic of Iran is obliged to notify the operational banks of the implementing regulations of paragraph (A) by May 1st of 1401 at the latest. The Central Bank of the Islamic Republic of Iran is obliged to submit the performance report of this note once every three months to the program and budget and accounting, cultural and social commissions of the Islamic Council and the country's audit court.
B- Loan facilities for job creation
The Central Bank of the Islamic Republic of Iran is obliged to allocate the amount of one million and twenty thousand billion (1,020,000,000,000,000) riyals to the components of this section to support employment through the operating banks. The responsibility for the proper execution of the order of this paragraph is the responsibility of the central bank and the operating banks and all managers and related employees. Non-implementation or delay in the payment of facilities is considered a violation and can be pursued in the competent authorities.
The employment created by the Ministry of Cooperatives, Labor and Social Welfare is monitored and must be registered in the monitoring system of the Ministry of Cooperatives, Labor and Social Welfare. The aforementioned authorities are required to submit their performance report once every three months to the Supreme Council of Employment and to submit it in writing to the program and budget, accounting and social commissions of the Islamic Council.
1- The amount of two hundred and fifty thousand billion (250,000,000,000,000) riyals will be allocated to the Imam Khomeini (RA) relief committee and one hundred thousand billion (100,000,000,000,000) riyals will be allocated to the country's welfare organization. . In order to facilitate access to credit and cover the risk of micro-facilities paid with the purpose of creating employment, the institutions subject to this component are allowed to create a guarantee fund.
Also, in line with the employment of knowledge-based and creative industries throughout the country and all provinces with priority for deprived areas, the Central Bank of the Islamic Republic of Iran is obliged to provide fifty thousand billion (50,000,000,000,000) Rials from the sources through the operating banks. Allocate the savings and current deposits of Qarzul-Hosna banking system to knowledge-based and creative companies by introducing the Innovation and Prosperity Fund. The terms and limits of payment facilities in this paragraph are determined by the fund and the Ministry of Economic Affairs and Finance.
2- The amount of six hundred and twenty thousand billion (620,000,000,000,000) rials from the resources of this paragraph is allocated among the provinces and cities based on population indicators, unemployment rate based on the attached table. The governor is responsible for creating employment in each province.
In each province, in proportion to the capabilities of the relevant institutions (Executive Headquarters of the Order of the Imam (RA) (Barkat Foundation), Mustafafan Foundation, Mobilization of Construction, Army, Astan Quds Razavi and other organizations) quotas based on the approval of the Provincial Planning and Development Council is allocated
Allocation of credits in each province is prioritized underprivileged and marginalized areas, creative and knowledge-based activities and cooperatives.
C- Qarz Al-Hosna support loan facility
1- The amount of twenty five thousand billion (25,000,000,000,000) riyals from the current resources and deposits of Qarzul Hosna of the banking network at the disposal of the Shahid Foundation and Martyrs Affairs in order to grant Qarzul Hosna facilities to the families of the martyrs.
2- The Central Bank of the Islamic Republic of Iran is obliged to allocate two hundred thousand billion (200,000,000,000,000) Rials from the savings and current sources of the loan of the Islamic Republic of Iran and the current of the banking network to pay the loan of the loan to the fund for special diseases and incurable to help terminally ill, cancer, special and infertile couples and the amount of twenty thousand billion (20,000,000,000,000) Rials to pay poor and indigent patients, hospitalized patients, support the unemployed, prisoners of non-intentional crimes and women head of the household, including people covered by the support institutions of the Imam Khomeini (RA) Relief Committee, the country's welfare organization, and the Red Crescent Society of the Islamic Republic of Iran.
The performance report of this component is submitted once a month by the Ministry of Cooperation, Labor and Social Welfare to the Program and Budget and Accounting, Social and Health Commissions of the Islamic Council.
3- The Central Bank of the Islamic Republic of Iran is obliged, through the operating banks, to pay five thousand billion (5,000,000,000,000) Rials from the sources of savings deposits and current loans of the banking system, in order to implement clause (c) of article (38). The Law on Permanent Provisions of Country Development Programs and Part (5) of Article (113) of the Law of the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran to develop the employment of prisoners during imprisonment and after release by introducing the organization of prisons and security and educational measures of the country in Allocate Qarz Al-Hosna facilities with seven-year repayment to released prisoners for their employment projects.
4- The amount of two thousand billion (2,000,000,000,000) Rials will be allocated for the loan facility for poor students under the cover of the Imam Khomeini (RA) Relief Committee and the country's welfare organization.
5- In implementing Article (77) of the Law on the Addition of Certain Articles to the Law on the Regulation of Part of Government Financial Regulations (2), the government is obliged to send the amount of five thousand billion (5,000,000,000,000) Rials from the banks' loan sources to the headquarters. A public should be assigned to deal with dowry affairs so that needy prisoners are given priority to female prisoners and prisoners who owe dowry.
6- Seventy percent (70%) of twenty thousand billion (20,000,000,000,000) rials are allocated for the granting of loan facilities and housing deposits for the beneficiaries covered by the Imam Khomeini (RA) Relief Committee and thirty percent (30%) of the country's welfare organization.
D- Regulatory provisions
1- The Central Bank of the Islamic Republic of Iran is obliged to use its information system and, when necessary, the information received from banks and non-bank credit institutions (the subject of part (2) of this paragraph) based on the definitions and examples determined by the Money and Credit Council, the balance of facilities and The major obligations and payment amount and the balance of facilities and obligations of related parties and the payment amount of each of the banks and non-bank credit institutions separately for each person with the definition of the Money and Credit Council (related or single beneficiary), interest rate, repayment period, breathing period , the repayment status (current, past due, deferred or doubtful), the type and amount of collateral received, should be made available to the public on the website of the Central Bank of the Islamic Republic of Iran and updated quarterly.
2- Banks and non-banking credit institutions are obliged to provide the Central Bank with the information mentioned in part (1) of this paragraph on a quarterly basis. In case of refusal to send all or part of the information, within the stipulated time, the credit institution, as the case may be, at the discretion of the Central Bank, is charged with one of the crimes listed in Article (44) of the Monetary and Banking Law of the country or components (3) or (4) of paragraph (a) ) Article (14) of the Law of the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran and by observing the arrangements contained in the aforementioned articles. The central bank is obliged to submit quarterly reports on the cooperation or violations of banks and non-banking credit institutions to the Commission on Article 90 (90) of the Constitution of the Islamic Republic of Iran and the Court of Audit.
3- Granting new credit to banks and non-bank credit institutions without receiving collateral in the form of a credit line or overdraft is prohibited by the Central Bank. The type and amount of acceptable documents subject to this clause are determined by the Money and Credit Council.
4- The central bank is obliged to waive their fines (deposits) in case of settlement of the principal and interest of the banks' claims for installments of facilities granted to the victims of earthquakes and floods in deprived areas and villages and cities with a population of less than 150,000.
5- The Ministry of Economic Affairs and Finance, in cooperation with the Central Bank, is obliged to develop the scope of banking documents and facilitate the receipt of micro-facilities from the banking network, the necessary infrastructure for the online validation of securities such as shares, Islamic financial bonds, investment units in tradable investment funds in Provide the stock exchange near the banking network.
6- The Central Bank is obliged to allocate sixty thousand billion (60,000,000,000,000) Rials from the sources of Qarz Al-Hosna and current bank deposits to pay fifty thousand people for the construction of a five kilowatt solar power plant through the operating banks. In villages and outskirts of cities and deprived areas, one billion and two hundred million (1,200,000,000) Rials per person with repayment of 80 months and a rate of four percent (4%) should be implemented. The responsibility of installing and operating these power plants for free is the responsibility of Basij Mostafin organization and the use of the facilities of this clause is subject to the provision of a guaranteed electricity purchase contract from the Ministry of Energy companies.
The Central Bank of the Islamic Republic of Iran is obliged to submit the performance report of this component to the energy and social commissions of the Islamic Parliament every three months.
7- Paragraph (g) of note (16) of the budget law of 1400 of the whole country is implemented with the following amendments:
«Z-
1- The government and the Central Bank are obliged to implement Article (62) of the Law on the Addition of Certain Articles to the Law on the Regulation of Part of the Government's Financial Regulations (2) the necessary facilities to fulfill the purpose of the law to provide housing for the seventy thousand people covered by Article (3) of the comprehensive service provision law To provide for the sacrificers. The interest subsidy of the facility is provided from row 131600 of table (7) of this law.
2- Veterans who have benefited from low-cost facilities up to two hundred and fifty million (250,000,000) riyals in the past years and settled their accounts by the end of 2019, in case their housing is inappropriate or unconventional, on the condition of buying or building a new housing. They benefit from the cheap housing facilities at the price of the sacrifice of this law. The profit subsidy of these facilities is provided from the relevant line.
8- Clause (h) of note (16) of the budget law of 1400 of the whole country is implemented with the following amendments:
"H- The government and the Central Bank of the Islamic Republic of Iran are responsible for the implementation of clause (a) of Article (89) of the Law on the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran and in accordance with Article (62) of the Law on the addition of some articles to the Law of Regulating a Part of Financial regulations of the government (2) to provide the necessary facilities to fulfill the goal of the law to provide housing for fifty thousand fighters with at least six months of experience in the front and freedmen with at least three months of captivity and by introducing the fighters organization of the Ministry of Defense and the support of the armed forces to pay Determining the amount of benefits for each person, such as veterans, is a joint proposal of the Warriors Organization of the Ministry of Defense and Armed Forces Support and the Program and Budget Organization of the country and approved by the Council of Ministers.
9- In order to realize its goals, the executive regulations of this note will be prepared with the proposal of the Ministry of Economic Affairs and Finance in cooperation with the Central Bank and will be approved by the Council of Ministers by the end of May 1401 at the latest.
Note 17- Welfare and health
A- In order to observe justice in health, expand the referral system and reduce the payment share of the insured, taking into account the family doctor and referral system and electronic prescription and the standards notified by the Ministry of Health, Treatment and Medical Education, basic health insurance organizations can, within the framework of the approvals of the Supreme Council of Health Insurance In the form of increasing its share, without reducing the previous obligations (level and coverage of services) and also without delay in timely payment of the claims of the parties to the contract (the subject of Article (38) of the Law on the Addition of Certain Articles to the Law on the Regulation of Part of the Government's Financial Regulations (2)) to pay part of the difference between government and non-government tariffs within the approved credit limit.
Villagers, nomads and residents of cities with a population of less than 20,000 people are subject to the family doctor and referral system. The rest of the country's population will also be covered by the referral system if approved by the Ministry of Health, Treatment and Medical Education (Higher Council of Health Insurance) according to the relevant rules of that ministry.
B- In order to support the implementation of the Family and Youth Protection Law, the validity of row number
60-550,000 of table number (9) of this law is communicated to the relevant executive bodies based on the approvals of the National Population Headquarters and by the Program and Budget Organization. The executive instructions of this clause, including the cases of consumption, the manner of distribution and spending among the relevant executive bodies, and the manner of monitoring and evaluating the performance of the aforementioned resources, shall be prepared by the Program and Budget Organization within three months after the promulgation of this law and shall be approved by the aforementioned headquarters.
C- In order to finance the establishment of eleven provincial centers for the prevention, screening, early diagnosis and treatment of breast cancer and the formation of a national network for the diagnosis and treatment of breast cancer, including the provinces of Isfahan, Gilan, North Khorasan, Hamedan, Kohkiloyeh and Boyer Ahmad, Khuzestan, Golestan, the amount of eight hundred billion (800,000,000,000) rials should be deducted from row number 60-550,000 of table number (9) of the single article of the budget law of 1401 and added to row number 113674 under the title of breast cancer academic-research institute contained in the supplemental information appendix of this law.
D- In 1401, the company for developing and equipping health and medical centers and medical equipment of the country (specialized mother) is subject to the provisions of article (55) of the law of the sixth five-year economic, social and cultural development plan of the Islamic Republic of Iran.
E- Universities of medical sciences and hospitals under the coverage of these universities are obliged to pay the sums obtained from the purchase and sale of medicine, equipment and medical supplies to the pharmacies and distribution companies exclusively for the purpose of reimbursing the costs of providing and supplying medicine, supplies and equipment and medical supplies. And the insurance organizations are obliged to pay the cost of medicine and medical equipment and supplies to a separate account announced by the university.
Violation of the implementation of this clause is considered as illegal seizure of state property funds. The way of spending the balance of the mentioned accounts is exempted from the provisions contained in Article (1) of the Law on Permanent Decrees of the Development Programs of the Country.
f- In order to organize and make the support policies more efficient, all institutions subject to Article (29) of the Law on the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran, including non-governmental public institutions and foundations that support vulnerable groups in any way, are obliged to provide all support and Register your donations in the system of the Ministry of Cooperation, Labor and Social Welfare by separating the national number of the person receiving the support, considering its confidentiality. The Central Bank of the Islamic Republic of Iran, private and government banks and credit institutions are obliged to register the disbursed Qarz Al-Hosna facilities by national number in the mentioned system and any payment will be based on the information contained in this system. If the managers of the institutions included in Article (29) of the Law of the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran object to the implementation of this clause, they will be subject to the punishment of fifth degree imprisonment under Article (19) of the Islamic Penal Law approved on 2/1/2013 with amendments. And the next additions will come. The support expenses paid by non-governmental and private charities to individuals are subject to the tax exemptions of paragraph (i) of Article (139) of the Direct Taxes Law, in addition to the duties of this article, subject to the registration of its information in the aforementioned system. The Ministry of Cooperation, Labor and Social Welfare is obliged to provide the possibility of recording the information done and the same inquiry of people's eligibility for the charitable institutions of the people's organization while respecting the confidentiality of the information.
The execution of this clause regarding the Imam Khomeini Relief Committee is subject to the permission of the Supreme Leader.
The executive regulations of this paragraph, including the determination of the required items for information registration, the method of handing over the system information to the executive bodies and supporting institutions for cases such as entitlement assessment inquiries, will be prepared by the country's program and budget organization with the cooperation of the Ministry of Cooperation, Labor and Social Welfare and approved. The delegation of ministers arrives.
G- In the implementation of article (29) of the law of adding some articles to the law of regulation of a part of the financial regulations of the government (2) and paragraph (t) of article (2) of the law on the sixth five-year economic, social and cultural development plan of the Islamic Republic of Iran based on the organization and stability of the funds insurance and retirement and reducing their dependence on the public budget, organizing insurance exemptions, organizing the strata covered by insurance subject to government assistance, since the beginning of 1401, full insurance exemptions for the insured without an employer in the social security organization, including those covered by the social insurance law for carpet weavers, carpet weavers and workers of manual industries with identification (coded) approved in 2008, paragraph (z) note (14) of the budget law for the year 2006 of the whole country and paragraph (b) of article (7) of the law on targeting subsidies subject to the evaluation of the extensive test by the Ministry of Cooperation, Labor and Welfare social and being in the first four income deciles. In the case of insured persons in the fifth to seventh income deciles, three percent (3%) will be deducted from the existing insurance exemption for each decile, and eighth and higher deciles will not be subject to insurance exemptions.
The executive regulations of this paragraph are prepared by the Ministry of Cooperation, Labor and Social Welfare in cooperation with the country's program and budget organization and are approved by the cabinet.
H- Institute of Retirement Fund and Duty of Employees of the Islamic Republic of Iran Aviation Company (Homa) with all duties, powers, obligations and assets, including movable and immovable property, stocks, privileges, inventory, documents and papers and other rights within three months from the date of approval of this The law is transferred to the national pension fund by observing the Sharia and legal rights of both funds.
1- The credits required to pay the salaries of the retired employees, pensioners and employees of the Islamic Republic of Iran Aviation Company (Homa) are predicted and included in the annual credits of the national pension fund.
2- The Islamic Republic of Iran Aviation Company is obliged to hand over all assets and files of employees, retirees and pensioners to the National Pension Fund within three months after the promulgation of this law.
i- In order to implement clause (c) of article (70) of the law of the sixth five-year plan of economic, social and cultural development of the Islamic Republic of Iran regarding the establishment and completion of the data of the online information database of the insured persons of the country's treatment and the management of expenses and resources, all companies and basic insurance funds and supplemental treatment, both governmental and non-governmental, as well as the executive bodies subject to Article (5) of the Civil Service Management Law, including the Armed Forces Medical Services Organization, the Social Security Organization, and other insurance organizations are obliged to submit online within three months of the notification of this law The information of the insured persons should be submitted to the Ministry of Health, Treatment and Medical Education and the above-mentioned database should be updated free of charge and continuously based on the criteria of the electronic version plan approved on 3/31/2019 and its amendments using the organization's entitlement system (service). Iranian health insurance to provide all insurance and medical services to the insured under their coverage.
The implementation of the provisions of this paragraph in the exchange of information between the Armed Forces Medical Services Organization and the online information base of the country's medical insureds will be in accordance with the joint instructions issued by the Ministers of Defense and Support of the Armed Forces and Health, Treatment and Medical Education.
Y- In order to complete the plan (project) for the development and establishment of the comprehensive electronic health system and related approved sub-plans (projects) and to maintain the confidentiality and privacy of health information:
1- The Ministry of Health, Treatment and Medical Education is obliged to implement the electronic prescription based on the notified plan approved on 31/3/2013 by the Supreme Council of Health Insurance and its amendments regarding the formation of the national steering committee according to paragraph (8) of the implementation criteria of the electronic prescription plan and with the participation All stakeholders should take action.
2- The electronic health file forming systems include: level one electronic file systems, Iran Health Insurance Organization's eligibility system/service, the Food and Drug Organization's drug and medical equipment authenticity and tracking system, electronic health base identification (coding) system including Identifiers (codes) of prescription, diagnosis and service provision, the integrated information system of health centers, including the issuance of medical licenses and the issuance of licenses for pharmacies, and the system (system) of comprehensive health centers and the electronic signature inquiry system of health service providers, the medical system organization, and the electronic rule bank of insurance organizations. The basis, completion and electronic processing of medical documents should be integrated and based on the reference model, identification (coding) of the standard unit and the notified regulations of the Ministry of Health, Treatment and Medical Education and should interact with each other.
The required access to the information of the electronic health record for the patient (file viewer) and also the possibility of access to the patient's records for the attending physician is according to the provisions of paragraph (a) of article (74) of the law of the sixth five-year program of economic, social and cultural development of the Islamic Republic of Iran according to the instructions which will be prepared and notified by the Ministry of Health, Treatment and Medical Education no later than three months after the promulgation of this law.
3- The basic and supplementary insurance organizations and all the beneficiaries listed in clause (7) of the electronic prescription plan executive regulations are obliged to fully perform the duties and executive tasks specified in the electronic prescription plan until the maximum deadline after the promulgation of this law. Complete and modify their existing systems. The Supreme Council of Health Insurance is obliged to monitor the implementation of this component and submit a monthly progress report to the Health and Treatment Commission of the Islamic Council and the Court of Accounts.
K- In order to create the required infrastructure and mechanism for modernizing the cycle of prescription to drug consumption and providing health services in an electronic platform (all health, medical, pharmaceutical and diagnostic services):
1- After the full establishment of the electronic version plan, no later than seven months after the promulgation of the law, only health service provider systems approved by the software evaluation laboratories of the Ministry of Health, Treatment and Medical Education and having a certificate of compliance with the standards of electronic health records are allowed to operate. Therefore, all basic and supplementary treatment insurance companies and funds, both governmental and non-governmental, as well as the executive bodies of Article (5) of the Civil Service Management Law, including the Health Insurance Organization, the Armed Forces Medical Services Organization, the Social Security Organization and other insurance organizations until the maximum time. Specified in this part, they can use their own independent systems to purchase health services electronically. The Supreme Council of Health Insurance is obliged to supervise the proper implementation of this component and submit a monthly progress report to the Health and Medical Commission of the Islamic Council and the State Accounts Court.
2- Prescription can be written on paper and with the inclusion of the patient's national number (code) and in the form of Article (15) of the implementation rules of the electronic prescription plan under the title "Alternative and non-electronic processes" only in cases that are determined due to emergency situations such as force majeure events. Internet, power outages and disruptions in the communication infrastructures that it is not possible to register and process the electronic version, the documents produced in this format can be paid as strategic purchase cost documents by all basic and supplementary insurance organizations. The Ministry of Health, Treatment and Medical Education, in cooperation with the Ministries of Communications and Information Technology and Cooperation, Labor and Social Welfare, is obliged to identify the competent authorities and examples for detecting emergency situations and to notify the electronic version within one month in the form of a correction to Article (15) to do
3- The Ministry of Health, Treatment and Medical Education is obliged, in cooperation with the Ministry of Communications and Information Technology, to compile the electronic version of the service level agreement (SLA) in accordance with paragraph (16) of the notified regulations of the electronic version project within a maximum of one month from the promulgation of the law. and to monitor the establishment of communication systems and infrastructures of information technology and the implementation of the relevant agreement, as well as the Ministry of Communications and Information Technology, while determining a list of deprived areas of the country that do not have the necessary communication infrastructure and hardware for electronic exchange, act in such a way that by the end of 1401, the necessary infrastructure To provide for electronic exchange in these areas, all purchase of health services by basic and supplementary insurance organizations, as well as the sending of medical information and documents from centers and institutions providing health services in the mentioned areas until the required communication infrastructure is provided based on the instructions issued by the Supreme Council of Insurance. It will be healthy.
4- All electronic exchanges in the matter of electronic prescription to complete the electronic health record of Iranians are free. The Supreme Council of Health Insurance of the country is obliged to determine the tariffs related to the incentive of the electronic prescription for the health service providers and approve it by the Cabinet of Ministers. The said tariff is paid by basic insurance organizations and will not increase the patient's share
5- The Ministry of Health, Treatment and Medical Education is obliged, with the cooperation of the country's medical system organization, to renew the technical manager's license, issue or renew the doctor's office license, as well as issue the accreditation certificate of all centers and institutions providing health services in outpatient and inpatient areas in all departments. government, non-government, private and armed forces subject to sending health, diagnosis, treatment and medicine information in an integrated manner and in the platform of the integrated portal of health information exchange (Ditas) and only to the electronic health file system of Iranians (while maintaining the confidentiality of the information) and the contract contract with all basic insurance organizations, compliance with the provisions of Article (38) of the Law on the Addition of Certain Articles to the Law on the Regulation of Part of Government Financial Regulations (2) is mandatory for all basic insurance organizations.
6- It is prohibited to provide any medicine and medical equipment included in the notified list of the Food and Drug Organization by pharmacies and medical centers without inquiry and verification of authenticity through systems licensed and approved by the Ministry of Health, Treatment and Medical Education, basic insurance organizations are allowed to accept items. It is not lacking in originality and the Ministry of Health, Treatment and Medical Education is obliged to monitor the proper implementation of this paragraph. The report of this paragraph must be submitted to the country's program and budget organization, the health and treatment commission of the Islamic Council and the country's audit bureau once every month.
7- In order to effectively use credits related to electronic health project(s) (in various executive bodies, including the Ministry of Health, Treatment and Medical Education, Health Insurance Organization, Social Security Organization, etc.) and in line with the implementation of paragraph (a) Article (74) of the law of the sixth five-year economic, social and cultural development plan of the Islamic Republic of Iran and in order to create convergence and integrate these measures in all areas of electronic health in government and non-government sectors, considering that the Ministry of Health, Treatment and Medical Education is in charge The implementation of the priority plan (project) is "Development and establishment of the comprehensive electronic health system", all the implementers of the plans (projects) related to the mentioned plan (project) are obliged to define parallel plans (projects) before any implementation and prevention measures. Repetitive and non-operational, take technical approvals and permits related to compliance with the standards and criteria of integration of the mentioned system(s) with the integrated health information exchange portal (DITAS) from the Statistics and Information Technology Management Center of the Ministry of Health, Treatment and Medical Education. The executive regulations related to this paragraph will be prepared by the Ministry of Health, Treatment and Medical Education within one month and will be notified to all stakeholders for implementation.
Violation of the implementation of this clause is considered as illegal seizure of government funds and property.
8- In order to focus and strengthen the credit resources related to e-health, the credits related to the subject of digital economy, related to the President's Vice President for Science and Technology, the Ministries of Communication and Information Technology, Industry, Mining and Trade and other legal capacities listed in the laws and Regulations and this law, in the form of concluding a memorandum of cooperation with accredited institutions and the Ministry of Health, Treatment and Medical Education, should be spent on projects related to e-health. Also, fifty percent (50%) of the credits included in the budget line "Program for Completion of Electronic Health Record and Management System of Family Physician Referral and Implementation", Ministry of Health, Treatment and Medical Education and Universities of Medical Sciences will be used to upgrade hardware, software and communication infrastructure of electronic health record. It will be that the instructions for its allocation will be compiled and communicated by the information technology management of the Ministry of Health, Treatment and Medical Education.
L- In order to effectively manage the conflict of interests of all private sector medical institutions, such as hospitals, maternity hospitals, hospitals, clinics, laboratories, medical care centers (polyclinic), rehabilitation (physiotherapy), rehabilitation with devices (electrophysiotherapy), water therapy (hydrotherapy), pharmacy. and pharmaceuticals with activity license are obliged to register the articles of association and the details of the shareholders of the relevant institution in the registration office of companies and non-commercial institutions for public notification within a maximum of one month after the approval of this law. Changes in the mentioned cases should be registered in the registration office of companies and non-commercial institutions within two weeks at most.
The highest official of the organization/enterprise and the financial manager or similar titles in that institution are responsible for the implementation of this order, and in case of non-implementation of this order, in addition to the prohibition of employment in the said institution, he will be subject to the sixth degree punishment of the Islamic Penal Code, other than imprisonment.
M- In the implementation of electronic prescription and in order to provide part of the necessary infrastructure such as monitoring, checking (control) the authenticity of electronic signatures of the members of the country's medical system and preparing and providing memory software (card reader), security encryption device (token) and Application software and technical and executive supervision costs, basic insurance organizations should spend the following amounts from their credits:
1- The amount of three hundred and fifty billion (350,000,000,000) rials of the Social Security Organization
2- The amount of three hundred and fifty billion (350,000,000,000) Rials of Iran Health Insurance Organization
3- The amount of one hundred billion (100,000,000,000) Rials of the Armed Forces Social Security Organization
In this regard, the equivalent of the mentioned amounts will be provided by the country's medical system organization to achieve the mentioned goals.
The executive bodies and organizations included in this ruling are obliged to submit the performance report of this clause to the Health and Medical Commission of the Islamic Council every two months.
N- The fund for special and incurable diseases is established by using manpower and the existing facilities of the relevant institutions without developing organizations, agencies and branches. The constitution and structure of the fund will be approved by the cabinet at the suggestion of the Ministry of Health, Treatment and Medical Education. The amount of fifty thousand billion (50,000,000,000,000) rials is allocated and paid to this fund in the form of one hundred percent (100%) from row (17) of the table of note (14) of this law. Also, the amount of twenty thousand billion (20,000,000,000,000) Rials is allocated to this fund from the facility of Qarza Al-Hosna Note (16) for payment to the target community.
Q- In the implementation of Clause (1) of Article (38) of the Value Added Tax Law, the income from one percent (1%) of the value added as health tax is deposited to the treasury account of the entire country at the same time as it is received by the Tax Affairs Organization. The treasury of the whole country is obliged to deposit the amounts received in each month to the account of the Ministry of Health, Treatment and Medical Education by the 15th of the following month. Also, the share of health from the targeted resources (ten percent (10%) of the total targeted resources of subsidies) should be fully and one hundred percent (100%) allocated to the Ministry of Health, Treatment and Medical Education.
A-
1- In order to organize and streamline policies related to depriving and in order to remove discrimination and improve the level of less developed areas, the Ministry of Cooperation, Labor and Social Welfare is obliged within six months from the promulgation of this law in cooperation with the Program and Budget Organization, the Ministry of Interior and the Deputy of Underprivileged Areas. and the rural development of the presidency and using the capacity of the Iranian welfare base to launch the "Iranians benefit information system" containing information on health, education, transportation, water and energy infrastructures and other basic infrastructures separately for all inhabited settlements and each from urban areas.
2- All executive bodies subject to Article (29) of the Law of the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran are obliged to provide the data and information required for the development and completion of the "Iranians' Benefit Information Base" at the latest one month after the request of the Ministry of Cooperation, Labor and provide social welfare to the "Iranians benefit information base".
3- All institutions subject to article (29) of the law on the sixth five-year plan for the economic, social and cultural development of the Islamic Republic of Iran and the deprivation camps of the armed forces, in compliance with the one hundred and tenth (110) principle of the constitution, are obliged to provide information on the measures taken in the direction of deprivation, which includes the location and Record the details of the project, the amount of allocated credit, the implementing agency, the amount of physical progress, the credit required to complete the project and other additional information in the "Benefit Information System of Iranians". The country's planning and budget organization is obliged to provide the information related to the actions taken for projects financed from two-thirds three percent (3%) of the oil and gas exports subject to paragraph (t) of article (32) of the law on permanent decrees of the country's development programs (share less developed areas), balanced use of the country's facilities, provincial deprivation reduction credits and credits allocated from Note (14) of the annual budget rules and other credits allocated for the purpose of deprivation removal from public resources in the aforementioned system.
4- The Ministry of Cooperation, Labor and Social Welfare is obliged to provide these organizations with the possibility of registering the deprivation removal measures of charities and non-governmental organizations and to provide a proposal to complete and update the status of access to basic infrastructure in the settlements and each of the urban areas.
Note 18- Production and productivity
one thousand-
1- In order to grow and advance the provinces of the country through improving the productivity and development
of investments, completing the half-finished units and empty capacities of production enterprises based on land use, as well as supporting the knowledge-based and driving project(s) and the expansion and territorial justice of the following resources in order to create and increasing production, employment and entrepreneurship and promoting economic growth are assigned:
1-1- The amount of eight hundred and fifty thousand and billion (850,000,000,000,000) riyals from row 97-550000 of this law
1-2- Twenty percent (20%) of the validity of the Law on Balanced Use of the Country's Facilities and Fair Distribution and Eliminating Discrimination and Upgrading the Level of Less Developed Regions
1-3- The amount of ten thousand billion (10,000,000,000,000) riyals from row 101005 of table number (8) of this law
1-4- Funds related to paragraph "g" of note (7) of this law
1-5- Return of the sources of note (18) of the budget law of the year 1400 of the whole country, which has been transferred to the income level of 310602.
6-1- Productivity and resources from the sale of surplus movable and immovable property at the national and provincial levels.
7-1- The share of the provinces from the government rights of mines and the surplus of provincial revenues
2- The Subsidies Targeting Organization is primarily responsible for allocating and paying the remaining amount listed in row (28) of the expenditure table in Note (14) of the budget law for the year 1400 of the entire country, which was not allocated in the said year, as well as the excess resources resulting from the implementation of the Subsidies Targeting Law. To the sources provided in the table of note (14) of this law, deposit it to the treasury account for the purposes referred to in part (1) of this paragraph. Also, Clause "F" of Note (6) of the 2018 Budget Law of the whole country was implemented in 1401 and its funds are added to the resources of this clause.
3- The minimum amount of six hundred and eighty two thousand billion (682,000,000,000,000) riyals from the above sources will be allocated to the provinces equally (twenty two thousand billion (22,000,000,000,000) riyals for each province).
4- Up to twenty thousand billion (20,000,000,000,000) riyals from the resources of this section for small and domestic employment of people covered by the Imam Khomeini (RA) Relief Committee, in the proportion of seventy percent (70%) and individuals Thirty percent (30%) will be allocated in the form of Qarza-ul-Hasna bank facilities under the coverage of the welfare organization of the whole country.
5- Up to thirty thousand billion (30,000,000,000,000) riyals will be allocated to the Barkat Foundation of the Executive Headquarters of the Order of the Imam (R.A.) for the implementation of employment creation projects with priority in rural and underprivileged areas for the creation of micro, workshop and enterprise projects.
6- In order to direct the supply of labor towards the jobs and professions needed by the country, technical and vocational university and technical and vocational organization can use five percent (5%) of these resources by combining bank resources in the form of facilities for creating jobs for graduates and equipping and Update your training workshops.
7- The aforementioned resources through deposits in banks with priority to development and specialized banks and the Omid Entrepreneurship Fund in order to invest in creating employment and entrepreneurship and completing half-finished projects and empty capacities of enterprises with an emphasis on activities and the production chain and supply of basic and strategic goods with The mechanism of consolidated and combined facilities with bank resources and at a preferential rate allocated and the consolidation of resources at the disposal and authorized of the related executive body as well as the resources of the National Development Fund is allowed in compliance with its statutes.
8- The deposit interest rate of the aforementioned resources is at least 1% (1%) and the interest rate of granted facilities is determined in proportion to the contribution of the resources of the banking system (system), the National Development Fund and the Innovation and Prosperity Fund.
9- Executive instructions on how to determine interest rates of facilities, deposit rates and programs of executive bodies by a council (board of trustees) composed of the Minister of Economic Affairs and Finance (as chairman), the head of the country's program and budget organization, the head of the central bank, the scientific deputy and Presidential Technology and Ministers of Industry, Mining and Trade, Jihad Agriculture, Country, Roads and Urban Development, Cultural Heritage, Tourism and Handicrafts, Oil, Communications and Information Technology and Cooperation, Labor and Social Welfare and three members of the Islamic Council (as observer) is specified.
10- The relevant executive bodies are obliged to submit the plans included in this paragraph to the Ministry of Economic Affairs and Finance for review and approval within two months after the approval of this law.
11- Up to ten percent (10%) of the aforementioned resources can be spent in the form of technical and credit assistance and profit subsidy based on the framework determined by the aforementioned council.
12- The provincial distribution of the resources of this clause is prepared and communicated by the subject council of clause (9) of this clause by observing the minimum predicted for each province in part (3) and based on the indicators of unemployment, deprivation, size and population of the provinces.
13- The Ministry of Economic Affairs and Finance, in cooperation with the Court of Accounts of the country, within two months after the approval of this law, is required to compile and notify the procedure for recording and maintaining the account of sources, expenses and return of funds of this paragraph. Also, this ministry is obliged to prepare, in cooperation with the relevant executive bodies and governorates, the performance report of this section including the completed, created and developed production capacities and created jobs every three months and submit it to the commissions of the program and budget and calculations, jump and growth of production and supervision. According to the forty-fourth (44) article of the Constitution and Economic Law of the Islamic Council.
B-
1- The heads of the national executive bodies/governors are allowed to dispose of government surplus movable and immovable property (except for Anfal and the items listed in Article Eighty-third (83) of the Constitution) at their disposal and the subordinate institutions/provincial institutions. After the approval of the property transfer working groups at the national level with the composition of the Ministers of the Interior, Economic Affairs and Finance and Justice and the head of the country's planning and budget organization and at the provincial level with the composition of the governor, the head of the management and planning organization of the province, the director general of economic and financial affairs of the province and the head The entire judiciary of the province without the right to vote and without observing the formalities related to the approval of the Board of Ministers in compliance with the laws and regulations, through public auction in the commodity exchange or through public auction in the government's electronic procurement system in compliance with the electronic commerce law approved on 10/17/1382 With subsequent amendments and additions, as well as the provisions set in the law on holding tenders, sell them in a manner that is consistent with the auction, and deposit the resulting resources into the treasury account of the entire country.
Upon the request of the Ministry of Science, Research and Technology and the universities and higher education and research institutions covered by it, the funds deposited to the treasury of the country can be deposited into the account of the Supreme Council of Science, Research and Technology at the treasury of the country.
2- The Ministry of Economic Affairs and Property is authorized to sell surplus property and immovable property registered in the Comprehensive Property System (SADA) and deposit the resulting resources to the general revenue line in Table No. (5) of this law with the Treasury of the country.
3- The executive bodies subject to Article (29) of the Law on the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran are obliged to provide information on immovable property, encumbrances and property owned by them as the owner, operator, trustee and representative of the government, with the exception of military facilities, in Register and complete the comprehensive property system of executive bodies (SADA). The Ministry of Economic Affairs and Finance is authorized to identify immovable properties not registered in the Comprehensive Property System (SADA) through periodical inspection, outsourcing for field collection of information or public reports by allocating conventional remuneration and regarding the amendment of their ownership documents in the name of the Government of the Islamic Republic of Iran. act as the trustee of the property and sell and determine their duties with the representation of the Ministry of Economic Affairs and Finance. Payment of any credits, including plans for major repairs and machinery and equipment, water and electricity costs in 1401, as well as any payments for equipment, maintenance and other expenses from private revenues, other sources or credits and resources of state companies for cases not registered in Sada system is prohibited. Non-implementation of this clause by the employees of the institutions constitutes illegal seizure of government property and funds. Necessary credits for related expenses, including the cost of outsourcing the field collection of information, compensation of effective persons in the identification of immovable property, fees, map preparation,
expert fees, registration fees, change of use, municipal fees and taxes, in the row (...) under the row of credits The Ministry of Economic Affairs and Finance is expected.
The armed forces of security facilities, the institutions under the supervision of the Supreme Leader and the Atomic Energy Organization are exempted from the provisions of this paragraph.
The Ministry of Economic Affairs and Finance is obliged to submit a report on the performance of this section every three months to the Economic Commission, Program and Budget, and Calculations, and the jump and boom in production, and to monitor the forty-fourth (44) article of the Constitution of the Islamic Council and the Court of Accounts. to do
C- In 1401, the share of different economic sectors from the payment facilities of the banking network for production and employment in accordance with the laws and in compliance with clause (p) of article (46) of the law of the sixth five-year economic, social and cultural development plan of the Islamic Republic of Iran and based on the indicators that have been One month after the promulgation of this law, it will be prepared by the country's planning and budget organization and will be approved by the money and credit council.
D- The government is allowed to spend up to three hundred and fifty thousand billion (350,000,000,000,000) riyals of its shares in state-owned companies, as well as movable and immovable property, in compliance with the general policies of Article 44 of the Constitution. Increase government capital in state banks. The mentioned banks are obliged to allocate three times this capital increase to the facilities related to the expenses mentioned in the general policies of the forty-fourth (44) article of the constitution.
E- The development companies and organizations under the ministries of communication and information technology, industry, mining and trade, Jihad agriculture and oil are allowed to receive up to ten thousand billion (10,000,000,000,000) riyals from resources with the approval of the relevant minister. Allocate your internal resources to help invest in programs to realize growth and production, export goods and services, support domestic construction and development projects by the private and cooperative sectors in the form of managed funds, technical and credit assistance, and pay the interest rate difference. give The executive regulations of this section, including the plan approval mechanism, the amount of support and the framework of the agency contract, will be prepared by the country's program and budget organization with the cooperation of the aforementioned ministries and will be approved by the cabinet. The collection installments and the balance of unused funds (not blocked due to obligations) are deposited to the account of the company or related organization as the case may be.
f- In order to improve the efficiency of the executive bodies and achieve the goals and plans foreseen in articles (3) and (5) of the law of the sixth five-year economic, social and cultural development plan of the Islamic Republic of Iran:
1- The executive bodies subject to Article (5) of the Civil Service Management Law are required to submit their operational plans for the establishment of the management cycle and the improvement of productivity indicators in their headquarters and subordinate units by the end of June 1401 and submit them to the approval of the relevant subordinate organization of the country's administrative and employment organization. . The executive bodies are obliged to provide the necessary credits for this issue in a program titled "Productivity Improvement" in mutual agreements with the country's program and budget organization. Allocation of credit for the three months of this program depends on sending the performance report by the institutions to the country's program and budget organization and the national productivity organization and the confirmation of the performance by the last mentioned organization.
2- All state-owned companies and companies and institutions whose inclusion in the law requires mentioning the name or clarifying the name are required to independently predict the funds needed for the implementation of productivity improvement programs and in the form of an annual budget to be approved by the general assemblies or other relevant legal authorities. deliver and submit its report by the end of June 1401 to the country's program and budget organization and the national productivity organization and the commissions of the program and budget and calculations and the jump and boom of production and supervision of the forty-fourth (44) article of the constitution. The last-mentioned organization is obliged to submit the evaluation report of the state of productivity of state-owned companies in the year 1400 to the Planning and Budget Organization of the country and the Administrative and Employment Organization of the country by the end of September 1401, and monitor the realization of this clause and the predicted goals and indicators and report the actions taken. to submit to the cabinet for the first and second semesters. Payment of any annual bonuses to the members of the board of directors and managers of these companies in accordance with Article (84) of the Law on the Addition of Certain Articles to the Law on Regulating Part of the Government's Financial Regulations (2) and Article (241) of the Law Bill on the Amendment of a Part of the Trade Law approved on 12/24/1347 Subsequent amendments and additions can only be made based on the results of the aforementioned report and the approval of the country's program and budget organizations and the country's administrative and employment agencies. Managing directors and members of the board of directors of the companies mentioned in this paragraph, if they complain about the implementation of this paragraph of the law within the legal deadline, they will be sentenced to imprisonment for more than six months to two years under Article (19) of the Islamic Penal Code (first row of the 6th degree punishment). be.
The executive regulations of this section are approved by the Cabinet of Ministers upon the proposal of the country's administrative and employment organizations and the country's plan and budget.
Z- All duties, powers, structure and formations of the Secretariat of the Supreme Council of Free and Special Economic Zones, maintaining an independent legal personality and in compliance with the rules and regulations of the Ministry of Economic Affairs and Transferred Property and the relevant minister responsible for the implementation of laws related to the area of free commercial zones. It will be industrial and special economic.
H- All matters related to business licenses, such as receiving requests, responding to inquiries and approvals, and issuing licenses, from the first of 1401, should be done only through the country's national license portal. As of this date, it is prohibited to charge any fees for licensing services and related matters outside the mentioned system by government agencies.
i- The Ministry of Economic Affairs and Finance, through the General Departments, is obliged to pay the original receipt (receipt) of three per thousand of the taxable income, which after the circulation of the treasury to the account of the Chamber of Commerce of Iran and The Iran Cooperation Chamber has been deposited and received the approval of the Chambers.
Y- The Ministry of Roads and Urban Development is obliged to make electronic collection of tolls on all freeways operational by the end of June 1401 through the participation of non-governmental sector investors. Also, the Ministry of Roads and Urban Development is obliged to determine the rate of road tolls in a staggered manner in such a way that the rights of users who pay tolls on time are respected and the necessary motivation for timely payment of tolls is maintained.
In order to support the electronicization of the country's freeways, the General Police Command of the Islamic Republic of Iran and the insurance companies are obliged to collect the debts due to the freeway tolls from the applicants for changing license plates and third party insurance services. The resulting resources will be used for the depreciation of the capital and profit of the investment made in the road axis where the traffic has taken place.
Note 19- Budget
A- In order to improve the efficiency of public services, transparency, accountability and accountability of the executive bodies, the country's program and budget organization is obliged to prepare an agreement with the main bodies including programs, quantitative goals, metrics and performance evaluation indicators by the 15th of May.
Allocation of credits is determined in compliance with Article (30) of the Program and Budget Law based on the degree of achievement of the goals of each of the programs in compliance with laws and regulations and proportional to the amount of resources collected by the executive body.
The executive regulations of this paragraph, including the framework of the memorandum, the type and manner of communication with the subordinate organization, the manner of reporting on the plans, the manner of using the surplus force and the amount of displacement in the credits in order to realize the plans, will be approved by the Council of Ministers with the proposal of the country's program and budget organization.
B- The surplus of the exclusive revenues of the executive bodies within the limit of the figure provided in line 102530 in the budget law of 1401 can be spent by the same body with the approval and notification of the country's program and budget organization in compliance with the relevant laws and regulations.
C-
1- In line with the full implementation of accrual accounting, the deadline for the commitment and payment of expenditure credits and the acquisition of capital and financial assets, regardless of whether they have been provided from public or special budget sources, and have been deposited by the treasury of the country to the relevant accounts of the relevant institutions by the end of the fiscal year. Yes, until the end of the same year. The balance of unused funds at the end of the year will be transferred to the next year and can be used until the end of the deadlines set in the law amending articles (63) and (64) of the country's public accounting law approved on 12/15/1379. The performance of these funds will be included in the 1402 budget performance statement.
2- The last deadline for preparation and presentation of final receipt and payment invoices subject to articles (95), (99) and (100) of the country's public accounting law is until the end of May of the following year. Sending the financial statements of state-owned companies subject to Article (98) of the said law is mandatory, after preparation, along with the certificate of the board of directors or the executive board, as the case may be, by the end of May of the following year at the latest.
3- The Ministry of Economic Affairs and Finance will send the budget performance statement for the year 1401 of the whole country, the subject of Article (103) of the Public Accounts Law of the country, to the relevant authorities at the latest by the end of August of the following year.
D- The involved executive bodies are obliged to fully identify their incomes, expenses, assets and liabilities based on the standards and accounting system of the public sector. The Court of Accounts of the country is obliged to audit the financial statements subject to paragraph (1) of Article (26) of the law on the addition of certain articles to the law regulating part of the government's financial regulations (2), in the implementation of Article (2) of the law of the Court of Accounts of the country approved on 11/11/1361 with amendments and Extensions are next.
E- In order to make it smarter, create transparency and monitor the flow of funds, the government is obliged to create an integrated financial management system in the public sector as one of the projects of the smart government, with the focus of the country's program and budget organization and the cooperation of the relevant executive bodies. e-mail) take action. Secrecy is mandatory for the armed forces, atomic energy and security agencies.
The executive regulations of this paragraph include the process of amending the budget classification, providing a standard system for identifying budget items, workflow and duties of executive bodies, how to allocate credit to executive bodies in the form of electronic credit documents and its flow until payment to the account of the final beneficiary, requirements for accepting sample documents. Electronic finance and how to manage and monitor the implementation of this system will be prepared and approved by the Cabinet of Ministers on the proposal of the country's program and budget organization with the cooperation of the Ministry of Economic Affairs and Finance and the Ministry of Communications and Information Technology (Information Technology Executive Council).
All heads of public sector executive bodies (the subject of Article 29 of the Law of the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran) as well as financial managers/account holders are required to perform all actions including the registration of affirmative documents and online transactions and information of final beneficiaries in accordance with the law. The said executive letter is in the relevant systems.
F- In 1401, the executive bodies subject to Article (29) of the Law of the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran are obliged to block their sub-accounts until the end of April. The opening of sub-accounts (salary account of salaried employees and salary account of public sector workers) in the aforementioned executive bodies is done only with the permission of the treasury of the whole country with state banks. It is prohibited to maintain any accounts by the executive bodies in connection with the implementation of this paragraph in other non-governmental banks and non-banking credit institutions. Institutions under the supervision of the Supreme Leader are excluded from the scope of this ruling
G- For the purpose of implementing the tasks of this law and in case of request by the executive bodies with credit from the place of public expenditure of the government, national retirement, military and social security funds and also in the implementation of article (90) of the law on the implementation of general policies of the forty-fourth principle (44). The constitution allows the government to:
1- Through National Iranian Oil Company regarding the sale of export crude oil and gas condensates to persons introduced by the executive bodies and only after the approval of the persons by the Ministry of Petroleum and based on the daily export price of National Iranian Oil Company and within the limit of the resources of paragraph (b) ) note (1) of this law to take action.
2- Through the Ministry of Economic Affairs and Finance regarding the transfer of shares and company shares belonging to the government and state-owned companies in enterprises subject to transfer to the persons introduced by the executive bodies and national, military and social security retirement funds within the limits of the resources of income rows 310501 and 310502 take action After receiving the shares and selling them, these institutions and funds are obliged to deposit the resulting funds to the general treasury and use them in relevant cases.
3- In cases where in this law, the government hands over its shares or shares in state-owned companies in the implementation of the laws, the persons receiving the shares on behalf of the government sell the said shares and use the funds specified in part (2) Clause (f) of the general policies of the forty-fourth (44) article of the constitution.
The executive regulations of this clause are prepared by the country's program and budget organization in cooperation with the ministries of oil, economic and financial affairs, cooperation, labor and social welfare and other relevant ministries and are approved by the cabinet.
H- In the implementation of Article (58) of the Law on Permanent Provisions on Development Programs and Clause (p) of Article (106) of the Law on the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran, state companies, banks and government-affiliated for-profit institutions listed in Annex No. 3) And the state companies whose inclusion in the law requires mentioning or clarifying the name are required to pay a maximum of one percent (1%) of their expenses (expenses and capital costs), the executive bodies with credits in table number (7) of this law are also required to pay a maximum of one Percent (1%) of the credits for the acquisition of their notified capital assets based on the declaration of the inactive defense organization that it is mandatory to spend on their vital, sensitive and important infrastructures. The inactive defense organization of the country is obliged to monitor the above process and submit a performance report once every three months to the country's program and budget organization and the commissions of the program and budget and calculations and national security and foreign policy of the Islamic Council.
The aforementioned executive bodies are obliged to apply crisis management issues in their collections.
i- All the executive bodies subject to Article (29) of the Law of the Sixth Five-Year Plan for Economic, Social and Cultural Development of the Islamic Republic of Iran are obliged to implement all the tables, rows, components, clauses and notes of this law in bimonthly periods in the form of sheets (forms) , frameworks and based on the instructions prepared by the Court of Accounts after one month from the date of promulgation of this law, submit to the Court through the electronic monitoring system (Sena).
Y- The country's program and budget organization is obliged, within two months after the approval of this law, according to the latest statistics and information of the year 1400, regarding the modification and updating of the indicators and the share of each province from the credits subject to paragraph (t) of article (32) of the law. To implement the permanent orders of the country's development programs.
The new revised indicators will be the basis for drafting the budget bill for the year 1402 of the whole country.
K- The government is allowed to support the approvals of the Supreme Leader's trip in the construction of the western railway from the place of....
l- In the implementation of Clause (C) of Article (37) of the Law on Permanent Decrees of the Development Programs of the Country based on the duties of the executive bodies included in Article (5) of the Law on the Management of State Services, one percent (1%) of its expenditure credits (with the exception of Chapters 1 and 4) and 6) during a specific contract with the Broadcasting Organization for the production of programs for culture building and awareness raising, the Program and Budget Organization of the country is obliged to deduct the credits subject to this clause in each stage of the allocation of expenditure credits in proportion to the allocation of the credits of the executive body and to allocate to the broadcasting organization. The Broadcasting Organization and the relevant executive bodies are obliged to submit, based on the laws and regulations related to the conclusion or extension of the contract and the implementation of that action and the performance report of this paragraph, to the country's program and budget organization and the cultural commission of the Islamic Council.
The production format, time and broadcast schedule of the programs that are the subject of this paragraph are determined based on the diversity and need of broadcasting the program (antenna) at the discretion of the Broadcasting Organization of the Islamic Republic of Iran. The above credit is recognized as part of the income of this organization.
Note 20- Human resources of the government
one thousand-
1- In order to organize manpower and government employees and establish financial discipline, pay any continuous and non-continuous salaries and benefits to all employees of the executive bodies subject to Article (29) of the Law on the Sixth Five-Year Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran, including all state-owned companies whose names are mentioned in Appendix No. (3) of this law, including government companies whose inclusion in the law requires mentioning or clarifying the name based solely on the information registered in the integrated system of the administrative system (Employee of Iran) and to the ultimate beneficiary (the subject of the integrated management system) Finance is done in the public sector.
Entering information in the integrated system of the administrative system (Employee of Iran) does not create any right to hire and employ people.
The executive charter of this component is prepared by the proposal of the country's program and budget organizations, and the country's administrative and employment organizations and the Ministry of Economic Affairs and Finance, and is approved by the Council of Ministers.
The registration of information for the subordinate bodies of the Supreme Leader is subject to the permission of His Highness.
The Ministry of Economic Affairs and Finance, in cooperation with the country's program and budget and administrative and employment organizations, is obliged to submit a report on the implementation of this component to the Program, Budget and Calculations Commission of the Islamic Council once a month.
The parliament is obliged to place the rights of the representatives and managers of the parliament in the system of the administrative and employment organization of the country transparently and monthly for the supervision of the general public.
2- The Accountant/Financial Affairs Manager and the highest executive authority is responsible for the implementation of this matter, and in case of objection to its implementation, he will be sentenced to one of the punishments of the third to fifth degrees of Article (19) of the Islamic Penal Code.
3- How to register the information of the manpower subject of part (1) of this paragraph regarding the Ministry of Defense and the support of the armed forces and military industry companies, the armed forces, the Ministry of Intelligence, the protection of the information of the judiciary, the Atomic Energy Organization of Iran and its companies, and the Secretariat of the Supreme National Security Council. and other institutions that, as determined by the Secretariat of the Supreme National Security Council, should be exempted from the scope of this ruling, based on the executive mechanism determined in the independent guidelines issued by the country's planning and budget organizations and the country's administrative and employment organizations with the cooperation of the country's agencies The said implementation is compiled and determined.
B- All powers of the executive bodies subject to Article (29) of the Law on the Sixth Five-Year Plan for the Economic, Social and Cultural Development of the Islamic Republic of Iran, including all government bodies and companies whose inclusion in the law requires the mention or clarification of the name and the executive bodies that have special administrative regulations and they are employment, with the exception of the Ministry of Information, the General Inspection Organization and the Judiciary and the agencies listed in Article (66) of the Public Accounts Law of the country in 1401. Any recruitment and use of manpower in all the mentioned executive bodies is based solely on the license issued by the country's administrative and employment organization and approval from the country's planning and budget organization based on the financial burden forecast in the law.
C- In order to increase the productivity of the human force and prevent the increase in the size of the government, the administrative and employment organization of the country is allowed, in accordance with the laws and regulations and valid contracts and the obligations of the official forces, to fix and scale the surplus of the executive bodies in an inter-institutional, intra-provincial and Placement and transfer between provinces, therefore, the executive bodies subject to Article (5) of the Civil Service Management Law are required to register the list of their surplus personnel in the system created by the administrative and employment organization for this purpose.
The Government Management Training Center organizes empowerment and improvement programs for redundant and ready-to-serve people, according to the qualifications of the job and the employee, so that they can be re-employed in the government body if they acquire the necessary qualifications.
Any request of the institutions to recruit and employ new staff is subject to the approval of the administrative and employment organization of the country based on the lack of adequate staff in the mentioned system. The instructions of this paragraph are prepared by the administrative and employment organization of the country and are communicated to the institutions.
The administrative and employment organization of the country is obliged to report the performance of the government in the implementation of paragraph (a) of article (28) of the law on the sixth five-year economic, social and cultural development plan of the Islamic Republic of Iran regarding the reduction of the volume, size and structure of the executive bodies regarding the number of organizational posts to The breakdown of non-tenured and tenured employees and the number of human resources by type of contract (official, contractual, fixed-term and labor contract) should be submitted to the Social Commission of the Islamic Council once every three months by ministry level and by province.
D- The executive regulations required by this law, in cases where a specific period is not provided, will be prepared within three months at the latest after the promulgation of this law and will be approved by the Council of Ministers.
E- The implementation of the provisions contained in this law is related to the year 1401.
f- The ruling of clause (d) of note (20) of the budget law of 1400 is extended with the following supplement:
1- Changing their status does not mean improving their job status.
2- Companies, banks and non-profit institutions affiliated to the government are also subject to this ruling.
3- Those who are working in that institution until the end of February 1400 are subject to this law.
4- People subject to this ruling must have general conditions and general qualifications.
Z- Thirty thousand billion (30,000,000,000,000) Rials from the credit related to the import of cars in 1401 (the subject of clause (k) of note (7)) will be allocated equally through the cost lines related to the improvement of rural roads and rural road projects. Finds.
H- The Ministry of Roads and Urban Development (Road Transport and Road Organization of the country) is allowed, if approved by the government board, to purchase four thousand heavy and semi-heavy machines required by the country's road and transport organization, which have modern standards. and have a life of less than five years, to enter the country from the sources available and the internal and external financing facilities by paying the entry fees determined by the government. The resulting income is deposited in the table number (5) of this law.
i- The government is allowed to use the available facilities and manpower to create an organization for the development and exploitation of new technologies of atmospheric waters under the Ministry of Energy, based on the statute that will be approved by the Cabinet of Ministers by the end of June 1401 to do This organization will be allowed to transfer and apply new technologies in order to improve the country's water conditions in vulnerable areas by benefiting from special revenues and government assistance. The credit required for the creation, management, supply and operation of the equipment and machinery needed in 1401 will be paid by moving the anticipated expenses up to five thousand billion (5,000,000,000,000) Rials. Also, from the date of establishment, the executive body of the cloud fertility plan will be the classification number (1310020001) of this organization. In 1401, the government aid was paid from the miscellaneous row 1-510000 of table number (9) of this law, and in the next year, an independent row will be predicted for this organization.
Y- The government is obliged to pay twenty-seven percent (0.27%) of the total nine percent (9%) of the value added tax through the relevant income and expense levels for the development of school sports, public sports, rural and nomadic sports, sports Women and sports infrastructure, especially in the field of disabled and veterans. This amount is estimated through the lines related to the Ministry of Sports and Youth, sixty percent (60%) and the Ministry of Education, forty percent (40%) in the annual budget, and after the exchange of agreements, it is allocated to these ministries:
1- This credit is spent only in the provinces.
2- It is forbidden to pay any money from the entire country's budget in any way to professional sports and it is an illegal seizure of government funds and property.
3- The amount stated in this article will be deducted from the total nine percent (9%) duties and taxes subject to the Value Added Tax Law before the distribution of those resources among the beneficiaries.
4- The government is obliged to spend one-fifth of the income resources of Article (94) of the Sixth Development Plan Law and one-fifth of the income resources of Article (73) of the mentioned law for the marriage and employment of youth as the share of the Ministry of Sports and Youth.
The Ministries of Education, Sports and Youth are obliged to submit the performance report of this section to the Cultural Commission of the Islamic Council every three months.
The above law, consisting of one article and 20 notes, was approved in the public session of the Islamic Council on Wednesday, March 25th, 1400.
Mohammad Bagher Ghalibaf