<p class="reg-lead">Executive regulation on paragraph (T) of Article 78 of the Seventh Development Plan Act, adopted by the Council of Ministers on 6 April 2025 — the mechanism for developing the sport economy and attracting non-governmental sponsors.</p>

<table class="reg-facts">
<tr><td>Adoption</td><td><b>6 April 2025</b> — Council of Ministers</td></tr>
<tr><td>Notification</td><td>13 April 2025 — No. 7731/T63825H</td></tr>
<tr><td>Legal basis</td><td>Paragraph (T) of Article <b>78</b> of the Seventh Five-Year Development Plan Act — adopted 2024</td></tr>
<tr><td>Implementing authorities</td><td>Ministry of Sport and Youth, Ministry of Economy, Plan and Budget Organisation</td></tr>
</table>

<div class="reg-sec">
<h2>What these regulations determine</h2>
<p>Paragraph (T) of Article 78 of the Seventh Development Plan Act mandates the development of the sport economy and the encouragement of non-governmental sponsors; these regulations are the mechanism for implementing that paragraph. Their subject matter is to determine the route and the conditions under which the private sector may benefit from the support measures provided for in sport.</p>
</div>

<div class="reg-sec hi">
<h2>The most recent document in this field</h2>
<p>Among the regulations on the sport economy, this is the most recent document, and for that reason it takes priority in determining the current status of support measures. Earlier regulations — including the regulations on support for knowledge-based production in the field of sport adopted in 2022 — continue to be read, but what governs today's contracts and applications are the regulations made under the Seventh Development Plan.</p>
<p>For sponsors of sport, the provisions on incentives are of direct importance: how the sponsorship is calculated, which authority confirms it, and the conditions whose non-fulfilment may cause the incentive to lapse.</p>
</div>

<div class="reg-sec">
<h2>Who this document matters to</h2>
<p>Clubs and companies sponsoring sport, financial directors of federations, and lawyers working on sports sponsorship contracts.</p>
</div>

<h2 class="law-heading">Full text of the regulations</h2>

<p class="law-p">Adopting authority: Council of Ministers, Sunday 6 April 2025</p>
<p class="law-p">Special issue no.: 1972, year eighty-one, no. 23326</p>
<p class="law-p">Executive regulation on paragraph (T) of Article (78) of the Seventh Five-Year Development Plan Act of the Islamic Republic of Iran (concerning the development of the sport economy and the attraction and encouragement of non-governmental sponsors to operate in the country's sport sector)</p>
<p class="law-p">No. 7731/T63825H, 13 April 2025</p>
<p class="law-p">Ministry of Sport and Youth — Ministry of Economic Affairs and Finance</p>
<p class="law-p">Plan and Budget Organisation of the country</p>
<p class="law-p">At its session of 6 April 2025, on the proposal of the Ministry of Sport and Youth and the Ministry of Economic Affairs and Finance and pursuant to paragraph (T) of Article (78) of the Seventh Five-Year Development Plan Act of the Islamic Republic of Iran, adopted in 2024, the Council of Ministers adopted the executive regulation on that paragraph as follows:</p>
<p class="law-p">Executive regulation on paragraph (T) of Article (78) of the Seventh Five-Year Development Plan Act of the Islamic Republic of Iran</p>
<p class="law-p">(concerning the development of the sport economy and the attraction and encouragement of non-governmental sponsors to operate in the country's sport sector)</p>
<p class="law-p">Article 1 — In these regulations, the following terms have the meanings set out below:</p>
<p class="law-p">1 — The Act: the Seventh Five-Year Development Plan Act of the Islamic Republic of Iran, adopted in 2024.</p>
<p class="law-p">2 — The Organisation: the Plan and Budget Organisation of the country.</p>
<p class="law-p">3 — Covered persons: non-governmental natural or legal persons.</p>
<p class="law-p">4 — Tax credit: the amount deductible from the finally assessed performance tax of covered persons, in respect of the year in which the expenditure is made or subsequent years.</p>
<p class="law-p">Article 2 — One hundred per cent (100%) of the cash and non-cash expenditure of persons covered by these regulations for the purpose of assisting in the realisation of the programmes of the Ministry of Sport and Youth, the National Olympic and Paralympic Committees and the sports federations, with a view to the quantitative and qualitative development of construction infrastructure and the holding of and participation in national and international sporting events, solely in respect of current appropriations (with the exception of chapters 1 and 6) and appropriations for the acquisition of capital assets set out in the annual budget acts, shall, upon notification by the Ministry of Sport and Youth and confirmation by the Organisation and in compliance with the provisions of these regulations, be treated as a tax credit of the said persons.</p>
<p class="law-p">Article 3 — The Ministry of Sport and Youth is required to publish on its official information portal, by the end of Farvardin each year, the list of expenditure headings and capital-asset acquisition projects covered by these regulations that have been confirmed by the Organisation.</p>
<p class="law-p">Article 4 — The tax credit is deductible each year up to a ceiling of one per cent (1%) of the finally assessed income tax of the said persons, on a collective-expenditure basis and after being entered into account with the Treasury General of the country.</p>
<p class="law-p">Article 5 — The tax credit shall not be subject to the prompt-payment award under Article (190) or to the compensation and refund under Article (242) of the Direct Taxation Act adopted in 1987 as subsequently amended, nor to set-off against debts of years prior to the entry into force of the Act.</p>
<p class="law-p">Article 6 — Expenditure which, in implementation of these regulations, is deducted as a tax credit from the finally assessed tax of the year in which the expenditure is made or of subsequent years (at the latest until the end of the period of implementation of the Act), shall not again be accepted as tax-deductible expenditure.</p>
<p class="law-p">Article 7 — The Organisation is required to provide the Iranian National Tax Administration with the total confirmed expenditure of covered persons in each financial year, at the latest two months after the end of each year. The said administration is required to verify the expenditure declared by covered persons by examining valid expenditure documents within the framework of the relevant regulations, and to treat the final amount of expenditure as a tax credit in compliance with the provisions of these regulations. In the event of a false declaration regarding the expenditure incurred (as determined by the Iranian National Tax Administration), the covered persons shall be deprived of the tax credit, and the said administration is obliged to claim the tax credit granted together with the applicable legal penalties.</p>
<p class="law-p">Article 8 — The Organisation is required to provide for the collective-expenditure budget line covered by these regulations and to determine its ceiling within the annual budget, and to record an amount equal to the tax credit granted under these regulations in each year as performance of the Iranian National Tax Administration.</p>
<p class="law-p">First Vice-President — Mohammad Reza Aref</p>
<p class="law-p">There is no attached file.</p>

Executive regulation on sport economy under the Seventh Development Plan — 2025

<p class="reg-lead">Regulation on supporting knowledge-based production and employment generation in the field of sport and youth, adopted by the Council of Ministers on 5 March 2023 — the framework for state support of the sports economy, in 13 articles.</p>

<table class="reg-facts">
<tr><td>Adoption</td><td><b>5 March 2023</b> — Council of Ministers</td></tr>
<tr><td>Notification</td><td>11 March 2023 — No. 235109/T60786H</td></tr>
<tr><td>Constitutional basis</td><td>Article <b>138</b> of the Constitution</td></tr>
<tr><td>Structure</td><td><b>13 articles</b> — full text below on this page</td></tr>
</table>

<div class="reg-sec">
<h2>What this regulation determines</h2>
<p>The instrument was drawn up in implementation of the slogan of the year and the policies supporting knowledge-based production, and determines the framework for cooperation between government bodies for the development of the sports economy. The range of its addressees shows that the subject matter is not purely sporting: the Ministry of Sport and Youth alongside the Ministries of Industry, Mine and Trade, of Economic Affairs and Finance, of Cooperatives, Labour and Social Welfare, of Culture and Islamic Guidance, of Education and of Foreign Affairs, the Plan and Budget Organisation, the Vice-Presidency for Science and Technology, the national broadcaster, the Central Bank, the Innovation and Prosperity Fund, and the Chamber of Commerce.</p>
</div>

<div class="reg-sec hi">
<h2>Why it matters to clubs and sports companies</h2>
<p>The forms of support envisaged in regulations of this kind — facilities, exemptions, priority in transfers of assets and export support — can in practice be claimed only upon satisfaction of the conditions and through the channels laid down in this text.</p>
<p>For companies manufacturing sports equipment and for start-ups in the sports sector, this instrument is the starting point of any assessment: which body is responsible, what conditions are required, and where an application begins.</p>
</div>

<div class="reg-sec">
<h2>Who this document matters to</h2>
<p>Clubs, manufacturing and knowledge-based companies in the sports sector, and corporate lawyers working on the preparation of applications for support or on challenges to their rejection.</p>
</div>

<h2 class="law-heading">Full text of the regulation</h2>

<p class="law-p">No. 235109/T60786H, 11 March 2023</p>
<p class="law-p">Ministry of Sport and Youth — Ministry of Cooperatives, Labour and Social Welfare</p>
<p class="law-p">Ministry of Industry, Mine and Trade — Ministry of Economic Affairs and Finance</p>
<p class="law-p">Ministry of Cooperatives, Labour and Social Welfare — Ministry of Culture and Islamic Guidance — Ministry of Foreign Affairs</p>
<p class="law-p">Ministry of Education — Plan and Budget Organisation of the country</p>
<p class="law-p">Vice-Presidency for Science, Technology and the Knowledge-Based Economy of the President</p>
<p class="law-p">Islamic Republic of Iran Broadcasting — Central Bank of the Islamic Republic of Iran</p>
<p class="law-p">Innovation and Prosperity Fund — Iran Chamber of Commerce, Industries, Mines and Agriculture</p>
<p class="law-p">The Council of Ministers, at its session of 5 March 2023, on the proposal No. 100/1682/S/1401 dated 15 December 2022 of the Ministry of Sport and Youth, and pursuant to Article 138 of the Constitution of the Islamic Republic of Iran, adopted the Regulation on supporting knowledge-based production and employment generation in the field of sport and youth as follows:</p>
<p class="law-p">Regulation on supporting knowledge-based production and employment generation in the field of sport and youth</p>
<h3 class="law-art" id="m-1"><a class="law-anchor" href="#m-1" aria-label="Link to Article 1">#</a><span class="law-num">Article 1</span></h3>
<p class="law-p">In this Regulation, the following terms have the meanings set out below:</p>
<p class="law-p">1. Ministry: the Ministry of Sport and Youth.</p>
<p class="law-p">2. Vice-Presidency: the Vice-Presidency for Science, Technology and the Knowledge-Based Economy of the President.</p>
<p class="law-p">3. Knowledge-based companies: companies falling within the scope of the Law on Support for Knowledge-Based Companies and Institutions and the Commercialisation of Innovations and Inventions — adopted in 2010 — and its subsequent amendments.</p>
<p class="law-p">4. Technology units: research, technology, engineering and production units located in parks and incubators holding a permit from the relevant authorities.</p>
<p class="law-p">5. Knowledge-based products: goods and services listed in the list of knowledge-based goods and services under the Law on Support for Knowledge-Based Companies and Institutions and the Commercialisation of Innovations and Inventions — adopted in 2010 — and its subsequent amendments.</p>
<p class="law-p">6. Technology event: an event held for the purpose of presenting technological needs, identifying the relevant solutions and developing technological and commercial cooperation between organisations, institutions, knowledge-based companies and technology units connected with the field of sport and youth.</p>
<h3 class="law-art" id="m-2"><a class="law-anchor" href="#m-2" aria-label="Link to Article 2">#</a><span class="law-num">Article 2</span></h3>
<p class="law-p">The Ministry is required, in cooperation with the Vice-Presidency and the Ministry of Cooperatives, Labour and Social Welfare, to design and implement capacity-building programmes for knowledge-based companies and technology units in the field of sport and youth, to hold skills-training and employability courses based on knowledge-based services and products, and to hold knowledge-enhancement workshops for non-governmental organisations active in the field of sport and youth and for other stakeholders in this field.</p>
<h3 class="law-art" id="m-3"><a class="law-anchor" href="#m-3" aria-label="Link to Article 3">#</a><span class="law-num">Article 3</span></h3>
<p class="law-p">The Ministry is required, in cooperation with the Vice-Presidency and drawing on the capacity of the National Olympic and Paralympic Committee and the sports federations, to identify and present technological needs in the field of sport and youth, to support the production of related knowledge-based products and services by domestic knowledge-based companies and technology units, and to hold national, regional and provincial technology events.</p>
<h3 class="law-art" id="m-4"><a class="law-anchor" href="#m-4" aria-label="Link to Article 4">#</a><span class="law-num">Article 4</span></h3>
<p class="law-p">The Ministry is required, in cooperation with the Ministries of Industry, Mine and Trade, of Economic Affairs and Finance and of Cooperatives, Labour and Social Welfare and with the Innovation and Prosperity Fund, and in compliance with the applicable laws and regulations, with the aim of reducing dependence on imports, to identify imported sports products and to support knowledge-based companies and technology units in producing those products.</p>
<p class="law-p">Note 1. The Ministry is required, with the aim of developing the sports industry, to procure annually at least ten percentage points (10%) of the imported knowledge-based sports products required by its subordinate and related units which have no domestic equivalent, in compliance with the applicable laws and regulations, through domestic knowledge-based companies and technology units.</p>
<p class="law-p">Note 2. For the purpose of implementing this Article, the Ministry shall, where necessary, amend the relevant instructions and propose amendments to the relevant regulations to the competent authorities.</p>
<p class="law-p">Note 3. The Ministry is required, in cooperation with the Vice-Presidency, to establish priorities for the manufacture of knowledge-based sports products and products incorporating new technologies.</p>
<h3 class="law-art" id="m-5"><a class="law-anchor" href="#m-5" aria-label="Link to Article 5">#</a><span class="law-num">Article 5</span></h3>
<p class="law-p">With a view to fostering a culture of skills training and employability among young people, the Ministry is required, in cooperation with the Ministries of Culture and Islamic Guidance and of Cooperatives, Labour and Social Welfare and with Islamic Republic of Iran Broadcasting, to support the production of content in the fields of skills training, employability, business, and familiarity with knowledge-based companies and technology units in the field of sport and youth.</p>
<h3 class="law-art" id="m-6"><a class="law-anchor" href="#m-6" aria-label="Link to Article 6">#</a><span class="law-num">Article 6</span></h3>
<p class="law-p">With the aim of securing a place in international chains, increasing the market volume of production and developing exports in the field of sport, the Ministry is required, in cooperation with the Ministry of Industry, Mine and Trade, the Central Bank of the Islamic Republic of Iran, the Ministry of Foreign Affairs, the Vice-Presidency, the Iran Chamber of Commerce, Industries, Mines and Agriculture and other executive bodies as the case may be, to support, create the groundwork for and develop the export of knowledge-based sports products to neighbouring and target countries, and likewise to support private-sector investment in selected products and driver chains in those countries.</p>
<h3 class="law-art" id="m-7"><a class="law-anchor" href="#m-7" aria-label="Link to Article 7">#</a><span class="law-num">Article 7</span></h3>
<p class="law-p">The Ministry is required to make use of the capacity of the services of knowledge-based companies and of youth non-governmental organisations and popular associations for the purpose of equipping and launching rural sports houses and training the specialist personnel required in the field of sport and physical activity.</p>
<h3 class="law-art" id="m-8"><a class="law-anchor" href="#m-8" aria-label="Link to Article 8">#</a><span class="law-num">Article 8</span></h3>
<p class="law-p">The Ministry is required, before the end of the year, to send the following year's programmes together with a performance report for the past year concerning support for knowledge-based companies and technology units active in the field of sport and youth, in compliance with the executive regulation of paragraph (b) of Article (1) of the Law on the Leap in Knowledge-Based Production, being the subject of approval No. 160716/T60029H dated 23 November 2022, to the Steering Council for Knowledge-Based Technologies and Products for approval.</p>
<h3 class="law-art" id="m-9"><a class="law-anchor" href="#m-9" aria-label="Link to Article 9">#</a><span class="law-num">Article 9</span></h3>
<p class="law-p">The Ministry is required, in compliance with paragraph (b) of Article (1) of the Law on the Leap in Knowledge-Based Production — adopted in 2022 — and with the aim of completing and developing the said value chains, facilitating investment and enhancing the technological and production capabilities for strategic items inside the country, to support the domestic production of installations, systems, networks and imported knowledge-based products related to the field of sport and youth, with priority for the various types of artificial turf, hall flooring, sports balls, bicycles, sports sticks and video assistant referee (VAR) technology.</p>
<h3 class="law-art" id="m-10"><a class="law-anchor" href="#m-10" aria-label="Link to Article 10">#</a><span class="law-num">Article 10</span></h3>
<p class="law-p">The Ministry is required, in cooperation with the Vice-Presidency and with the participation and investment of the non-governmental sector, and with the aim of improving the quality of domestically produced knowledge-based products in the field of sport and youth, to take the following measures:</p>
<p class="law-p">1. Providing evaluation and testing services for domestically manufactured products and services and assisting in obtaining international standards for knowledge-based products and services in the field of sport and youth.</p>
<p class="law-p">2. Supporting the establishment and launch of at least three evaluation laboratories, with priority for doping testing, product certification and research and development.</p>
<p class="law-p">Note. The Vice-Presidency is obliged to treat the cost of launching the laboratories under this Article as a tax credit, in accordance with the Law on the Knowledge-Based Leap — adopted in 2022 — and the relevant laws and regulations.</p>
<h3 class="law-art" id="m-11"><a class="law-anchor" href="#m-11" aria-label="Link to Article 11">#</a><span class="law-num">Article 11</span></h3>
<p class="law-p">The Ministry is required, in cooperation with the Vice-Presidency, to support businesses active in the field of soft technologies related to the Ministry's areas of activity, with priority for sports law, sports advertising and marketing, related cultural and social matters, and the enhancement of knowledge-based governance.</p>
<h3 class="law-art" id="m-12"><a class="law-anchor" href="#m-12" aria-label="Link to Article 12">#</a><span class="law-num">Article 12</span></h3>
<p class="law-p">The Ministry of Education is required, in cooperation with the Ministry and the Vice-Presidency, to take the following measures:</p>
<p class="law-p">1. To design and put in place, within two years, a system for identifying sporting talent from kindergarten and primary school onwards.</p>
<p class="law-p">2. To support the establishment of schools and technical colleges connected with knowledge-based products and services in the field of sport and youth, on the basis of the spatial planning agreed between the aforementioned ministries and in compliance with the relevant laws and regulations.</p>
<p class="law-p">Note. The Ministry is required to nominate world medallists and sporting elites for admission to the relevant technical colleges and schools.</p>
<h3 class="law-art" id="m-13"><a class="law-anchor" href="#m-13" aria-label="Link to Article 13">#</a><span class="law-num">Article 13</span></h3>
<p class="law-p">The Ministry is required, in cooperation with the Plan and Budget Organisation of the country, to provide for the credits required for implementation of the Regulation in the annual budget bills, in compliance with the applicable laws and regulations.</p>
<p class="law-p">First Vice-President — Mohammad Mokhber</p>

Regulation supporting knowledge-based production and employment in sport — 2023

Statutes of the National Olympic Committee of the Islamic Republic of Iran — 2021

Statutes of the Amateur Sport Federations of the Islamic Republic of Iran — 2021

Statutes of the National Paralympic Committee of Iran — 2018

<p class="reg-lead">The National Sport Culture Charter, adopted at session 781 of the Supreme Council of the Cultural Revolution on 14 June 2016 — a document setting out the priorities and fundamental measures in the cultural sphere of sport.</p>

<table class="reg-facts">
<tr><td>Adoption</td><td><b>14 June 2016</b> — session 781 of the Supreme Council of the Cultural Revolution</td></tr>
<tr><td>Promulgation</td><td>27 July 2016 — no. 95/8138/dsh</td></tr>
<tr><td>Addressees</td><td>Eleven bodies, from the Ministry of Sport and the Ministry of Education to the national broadcaster and the Martyrs Foundation</td></tr>
</table>

<div class="reg-sec">
<h2>What is this charter?</h2>
<p>The document is an enactment of the Supreme Council of the Cultural Revolution and sets out the priorities and fundamental measures in the cultural sphere of the country's sport. Its distinguishing feature is the breadth of its addressees: the Ministry of Sport and Youth, the Ministry of Culture and Islamic Guidance, the Ministry of Education, the Ministry of Science, the Ministry of Health, the Islamic Republic of Iran Broadcasting, the Islamic Development Organisation, Islamic Azad University, the Mobilisation Organisation of the Oppressed and the Foundation of Martyrs and Veterans Affairs.</p>
</div>

<div class="reg-sec hi">
<h2>The legal standing of this document</h2>
<p>Enactments of the Supreme Council of the Cultural Revolution hold a special position in the Iranian legal system and are regarded as binding on the bodies they address. For that reason this charter is not merely a policy document; it can serve as the basis for obligations on those bodies and as a benchmark for assessing their performance.</p>
<p>For federations and clubs, the practical significance of the document is that many of the cultural requirements found in the internal regulations of sport — from rules on dress and conduct to the content of advertising and broadcasting — have their roots in enactments of this kind.</p>
</div>

<div class="reg-sec">
<h2>Who this document matters to</h2>
<p>Sports administrators, sports media, and lawyers working on disciplinary cases with a cultural dimension.</p>
</div>

<h2 class="law-heading">Full text of the enactment</h2>

<p class="law-p">No. 95/8138/dsh, 27 July 2016</p>
<p class="law-p">Enactment on the Priorities and Fundamental Measures in the Cultural Sphere of the Country's Sport</p>
<p class="law-p">(National Sport Culture Charter)</p>
<p class="law-p">(Adopted at session 781 of 14 June 2016 of the Supreme Council of the Cultural Revolution)</p>
<p class="law-p">Ministry of Sport and Youth — Ministry of Culture and Islamic Guidance — Ministry of Education</p>
<p class="law-p">Ministry of Science, Research and Technology — Ministry of Health and Medical Education</p>
<p class="law-p">Islamic Republic of Iran Broadcasting — Islamic Development Organisation</p>
<p class="law-p">Islamic Azad University — Mobilisation Organisation of the Oppressed — Foundation of Martyrs and Veterans Affairs</p>
<p class="law-p">Secretariat of the Supreme Council of the Cultural Revolution</p>
<p class="law-p">The enactment on the "Priorities and Fundamental Measures in the Cultural Sphere of the Country's Sport (National Sport Culture Charter)", adopted at session 781 of 14 June 2016 of the Supreme Council of the Cultural Revolution, is hereby promulgated for implementation as follows:</p>
<p class="law-p">In implementation of the enactments of 12 July 2005 and 23 December 2008 of the Supreme Council of the Cultural Revolution concerning the "Policies and Priorities of Physical Education" and the "Duties of the Physical Education Cultural Commission", and pursuant to paragraphs 5 and 6 of the national strategy and paragraph 20 of the executive measures of the National Cultural Engineering Map, and with a view to organising the cultural situation of physical education and sport in the country on the basis of the guidance of Imam Khomeini (may God have mercy upon him) and the Supreme Leader, the "Priorities and Fundamental Measures in the Cultural Sphere of the Country's Sport" are determined as follows:</p>
<p class="law-p">1) Organising the media situation of the country's sport (the national broadcaster, print and electronic media) and raising its quality and strengthening its cultural and ethical approaches through the establishment of a "Council for the Supervision of the Sports Press in the Ministry of Culture and Islamic Guidance" and the establishment of a "Council for Policy-Making and Supervision of Sports Programmes in the Islamic Republic of Iran Broadcasting" in cooperation with the Ministry of Sport and Youth.</p>
<p class="law-p">2) Strengthening and elevating the spirit of chivalry and upholding spiritual and ethical values such as benevolence towards people, self-sacrifice and the pursuit of justice among the country's coaches and sports administrators, and improving the culture prevailing in stadiums and sporting competitions by drawing on the country's cultural and promotional capacities, in particular the Islamic Republic of Iran Broadcasting, the Ministry of Culture and Islamic Guidance, the Islamic Development Organisation, the Foundation of Martyrs and Veterans Affairs, the Mobilisation Organisation of the Oppressed and the Ministry of Sport and Youth.</p>
<p class="law-p">3) Developing and improving the quality and quantity of women's sport and promoting the culture prevailing in the country's women's sport as a desirable model of the Muslim woman in national and international sporting arenas, through the participation of the Islamic Republic of Iran Broadcasting and the cooperation of the relevant cultural institutions with the Ministry of Sport and Youth.</p>
<p class="law-p">4) Strengthening and improving public health and reducing social harms in society by fostering a culture of sport for all among all strata of the population, through the cooperation and participation of the Islamic Republic of Iran Broadcasting, the Ministry of Education, the Ministry of Science, Research and Technology, the Ministry of Health and Medical Education, the Mobilisation Organisation of the Oppressed and the Ministry of Sport and Youth.</p>
<p class="law-p">5) Strengthening and institutionalising national sports and indigenous and local games and disseminating the culture and values prevailing in them across all sporting arenas, through the cooperation and participation of the Islamic Republic of Iran Broadcasting, the Ministry of Education, the Ministry of Science, Research and Technology, the Ministry of Health and Medical Education, the Mobilisation Organisation of the Oppressed and the Ministry of Sport and Youth.</p>
<p class="law-p">6) Developing investment in the country's sport at the base levels (school and university sport) with a cultural and educational approach, and creating synergy in the public's use of the sporting facilities of executive bodies, through the participation and cooperation of the Ministry of Education, the Ministry of Science, Research and Technology, the Ministry of Health and Medical Education, Islamic Azad University, the Islamic Republic of Iran Broadcasting and the Ministry of Sport and Youth.</p>
<p class="law-p">7) Raising the share of sport in gross national product and stimulating the knowledge-based economy of sport by promoting a culture of endowment and shaping discourse in the field of the resistance economy, with an emphasis on securing the participation of philanthropists, non-governmental organisations, volunteers and the private sector, in cooperation and participation with the Islamic Republic of Iran Broadcasting, the Ministry of Science, Research and Technology and the Ministry of Sport and Youth.</p>
<p class="law-p">8) Structured action against ethical and cultural irregularities, sporting infringements and offences, and maximum effort to reduce claims and disputes involving athletes, administrators and those working in this field, through the superior management of the disciplinary and ethics committees in the sports federations and the creation of legal, judicial and sports arbitration structures in coordination with the relevant institutions.</p>
<p class="law-p">9) Precise and continuous supervision of the activity of public sports clubs and the accreditation and ranking of those clubs, with an emphasis on practical adherence to the ethical and disciplinary charter of clubs and supervision of its proper implementation, in cooperation with the relevant cultural, law-enforcement and sporting institutions.</p>
<p class="law-p">10) Organising the cultural situation of the country's elite and professional sport, in particular at the level of federations and professional sports clubs, and planning for the promotion of ethical virtues, the spirit of chivalry and fair play and the avoidance of false role-modelling, in cooperation with the Islamic Republic of Iran Broadcasting, the Islamic Development Organisation, the Ministry of Sport and Youth and other relevant institutions.</p>
<p class="law-p">Note 1 — The Ministry of Sport and Youth is required to submit to the Supreme Council of the Cultural Revolution an annual report on performance in respect of the priorities and fundamental measures in the cultural sphere of the country's sport.</p>
<p class="law-p">Note 2 — The regulations, directives and implementing programmes for the priorities and fundamental measures in the cultural sphere of the country's sport shall be adopted by the Physical Education Cultural Commission of the Islamic Republic of Iran (the subject of the enactment of 23 December 2008 of the Supreme Council of the Cultural Revolution).</p>
<p class="law-p">President and Chairman of the Supreme Council of the Cultural Revolution — Hassan Rouhani</p>

National Sport Culture Charter — 2016

Act on Iran’s Membership of the World Anti-Doping Agency — 2011

<p class="reg-lead">Act on the Accession of the Government of the Islamic Republic of Iran to the International Convention against Doping, adopted 13 October 2009 by the Islamic Consultative Assembly — the instrument that created Iran's international obligation in the fight against doping.</p>

<table class="reg-facts">
<tr><td>Adoption</td><td><b>13 October 2009</b> — public session of the Islamic Consultative Assembly</td></tr>
<tr><td>Promulgation</td><td><b>18 November 2009</b> — following approval by the Guardian Council</td></tr>
<tr><td>Constitutional basis</td><td>Article <b>123</b> of the Constitution</td></tr>
<tr><td>Instrument acceded to</td><td>International Convention against Doping in Sport (UNESCO, 2005)</td></tr>
</table>

<div class="reg-sec">
<h2>What did this Act do?</h2>
<p>The 2005 UNESCO Convention provided a mechanism enabling States to give international legal effect to the World Anti-Doping Code. This Act is Iran's accession to that Convention, and from the date of its adoption it renders the Convention's provisions binding within the domestic legal system.</p>
</div>

<div class="reg-sec hi">
<h2>The missing link in a chain</h2>
<p>The anti-doping system in Iran rests on three pillars, and this Act is the middle one:</p>
<ol class="reg-tl">
<li><b class="t">The World Anti-Doping Code</b>Enacted by the World Anti-Doping Agency — a private body whose rules bind only those who accept them.</li>
<li><b class="t">The UNESCO Convention and this Act of accession</b>The commitment of the <strong>State</strong> of Iran to implement the principles of the Code within its territory.</li>
<li><b class="t">The regulations of the National Anti-Doping Committee</b>Domestic implementation, resting on the two above.</li>
</ol>
<p>Without this Act, Iran's commitment would have been purely sporting and not governmental. With it, the instruments available to the State — from border control and pharmaceutical regulation to laboratory funding and the prosecution of trafficking — are brought into the anti-doping system.</p>
</div>

<div class="reg-sec">
<h2>Who this Act matters to</h2>
<p>For an athlete facing a doping case, this instrument explains why a State body plays a role in the process alongside the federation. For counsel, it is the basis for establishing the Iranian State's commitment to observing international standards, and may be invoked in defences that rely on those standards.</p>
</div>

<h2 class="law-heading">Full text of the Act</h2>

<p class="law-p">No. 40648/216, 9 November 2009</p>
<p class="law-p">Act on the Accession of the Government of the Islamic Republic of Iran to the International Convention against Doping</p>
<p class="law-p">His Excellency Dr Mahmoud Ahmadinejad</p>
<p class="law-p">The Honourable President of the Islamic Republic of Iran</p>
<p class="law-p">With reference to letter No. 97207/39772 dated 6 September 2008, in implementation of Article one hundred and twenty-three (123) of the Constitution of the Islamic Republic of Iran, the Act on the Accession of the Government of the Islamic Republic of Iran to the International Convention against Doping — which was submitted to the Islamic Consultative Assembly under the title of the Bill on the Accession of the Government of the Islamic Republic of Iran to the International Convention against Doping — having been adopted in the public session of Tuesday 13 October 2009 and approved by the Honourable Guardian Council, is hereby communicated as attached.</p>
<p class="law-p">Speaker of the Islamic Consultative Assembly — Ali Larijani</p>
<p class="law-p">No. 164843, 18 November 2009</p>
<p class="law-p">Physical Education Organisation</p>
<p class="law-p">The Act on the Accession of the Government of the Islamic Republic of Iran to the International Convention against Doping, which was adopted in the public session of Tuesday the thirteenth of October two thousand and nine by the Islamic Consultative Assembly, was approved by the Guardian Council on 4 November 2009 and was received under letter No. 40648/216 dated 9 November 2009 of the Islamic Consultative Assembly, is hereby communicated as attached for implementation.</p>
<p class="law-p">President — Mahmoud Ahmadinejad</p>
<p class="law-p">Act on the Accession of the Government of the Islamic Republic of Iran to the International Convention against Doping</p>
<p class="law-p">Single Article — The Government of the Islamic Republic of Iran is hereby authorised to accede to the International Convention against Doping and its annexes, consisting of the 2005 Prohibited List of the World Anti-Doping Code (Annex I) and the conditions for granting therapeutic use exemptions for prohibited substances (Annex II), the World Anti-Doping Code (Appendix 1), the World Anti-Doping Code International Standard for Laboratories (Appendix 2) and the International Standard for Testing (Appendix 3), as attached, and to deposit the instrument of accession with the depositary.</p>
<p class="law-p">The foregoing Act, comprising a single article together with two annexes and three appendices, was adopted in the public session of Tuesday the thirteenth of October two thousand and nine by the Islamic Consultative Assembly and was approved by the Guardian Council on 4 November 2009.</p>
<p class="law-p">Speaker of the Islamic Consultative Assembly — Ali Larijani</p>

Act on Iran’s Accession to the International Convention against Doping in Sport — 2009

<p class="reg-lead">Legal Bill on the exemption of sports equipment and supplies ordered by federations and clubs from customs duties and levies, adopted 18 October 1979 — a short single-article act that remains the basis for the exemption of sports equipment imports.</p>

<table class="reg-facts">
<tr><td>Adoption</td><td><b>18 October 1979</b></td></tr>
<tr><td>Structure</td><td>Single article</td></tr>
<tr><td>Condition for exemption</td><td>No comparable item produced domestically</td></tr>
</table>

<div class="reg-sec">
<h2>What does this act provide?</h2>
<p>The single article provides that sports equipment and supplies required by federations and sports clubs affiliated with the Physical Education Organisation, ordered by that same organisation, are exempt from the payment of customs duties and levies — provided that no comparable items are produced within the country.</p>
</div>

<div class="reg-sec hi">
<h2>Three conditions that are decisive in practice</h2>
<p>Behind the apparent simplicity of this single article lie three qualifications, each of which may become the subject of a dispute with the customs authority: the goods must be <strong>required by an affiliated federation or club</strong>, the order must have been placed <strong>by the organisation itself</strong>, and there must be <strong>no comparable domestic item</strong>.</p>
<p>The third qualification is the most contested, because "comparable" has no clear definition and its determination rests with technical authorities. A further point is that the body responsible for sport in the country became the Ministry of Sport and Youth in 2010; in relying on this act, the succession of the Ministry to the Physical Education Organisation must be taken into account.</p>
</div>

<div class="reg-sec">
<h2>Who this document matters to</h2>
<p>Federations and clubs importing sports equipment, and lawyers handling related customs cases.</p>
</div>

<h2 class="law-heading">Full text of the act</h2>

<p class="law-p">Legal Bill on the exemption of ordered sports equipment and supplies required by federations and sports clubs affiliated with the Physical Education Organisation of Iran from the payment of customs duties and levies, adopted 18 October 1979. Single article — From the date of adoption of this single article, sports equipment and supplies required by federations and sports clubs affiliated with the Physical Education Organisation of Iran which are ordered by the said organisation shall be exempt from the payment of customs duties and levies, provided that no comparable items are produced within the country.</p>

Notes related to the tag اساسنامه_فدراسیون_ورزشی_آماتوری

Executive regulation on sport economy under the Seventh Development Plan

Regulation supporting knowledge-based production and employment in sport

Statutes of the National Olympic Committee of the Islamic Republic of Iran

Statutes of the Amateur Sport Federations of the Islamic Republic of Iran

Statutes of the National Paralympic Committee of Iran

National Sport Culture Charter

Act on Iran’s Membership of the World Anti-Doping Agency

Act on Iran’s Accession to the International Convention against Doping in Sport

Act exempting ordered sports equipment from customs duties