Iran

Standards

National standards organizations

Integration in the international standards network

In 1993, a law was voted for the quality control of imported and exported products. This law aims at : improving domestic products' quality, improving the production means and the efficiency of industries, controlling the quality of exportable products which have to respect compulsory standards, preventing the export of low quality products and control the quality of imports. Moreover, the Institute of Standards and Industrial Research of Iran - ISIRI, has been authorised to lay down standards. Some standards are compulsory for some basic products, the constitution of stocks, the distribution and sale of goods.
The Iranian law requires that any manufacturer or producer be responsible for the quality of products or goods produced. National and international inspections are active in Iran. Many Iranian manufacturers intend to achieve the ISO 9000 standards and certain companies in this country have already obtained certifications.

Classification of standards

Online consultation of standards

Certification organizations

Legal framework

Independence of justice

The judiciary is not independent in Iran. The Supreme Leader directly appoints the head of the judiciary, who in turn appoints senior judges. 

Equal treatment of nationals and foreigners

Foreign nationals cannot expect a fair trial from country's judicial system.

The language of justice

The judicial language in Iran is Persian.

Having recourse to an interpreter

Having an interpreter is possible.

Sources of the law and legal similarities

Iran is a theocratic Republic state based on parliamentary democracy. Iran (official name: Islamic Republic of Iran) is a member and co-founder of the United Nations, the OIC, and OPEC. Iran is also an important national in the international politics on account of its large supply of petroleum. 
The chief of state is the S upreme Leader who is the leader of the Islamic Revolution appointed for life time by the Assembly of Experts. The Supreme Leader is Commander-in-Chief of the armed forces, controls the military intelligence and security operations, and has sole power to declare war. The head of the government is the President who is elected by popular vote for a four year term. The Council of Ministers (cabinet) is selected by the President with legislative approval. President enjoys the executive powers, except for matters directly related to the Supreme Leader.
The legislature is unicameral. The parliament consists of Islamic Consultative Assembly having 290 seats with its members elected by popular vote to serve four-year terms. President cannot dissolve the parliament directly but can recommend the same to Supreme Leader who acts on the advice of Council of Guardians (a high power body which functions like a constitutional court) . The people of Iran enjoy very limited political rights.
The judiciary is not independent in Iran. The Supreme Leader directly appoints the head of the judiciary, who in turn appoints senior judges. The main source of the law is the constitution of 1979 (revised in 1989), which codifies Islamic principles of government. The judicial language in Iran is Persian; having an interpreter is possible.
Iran is not ruled by law. Foreign nationals cannot expect a fair trial from country's judicial system. There is a high degree of corruption in the country. Government departments and public sector is plagued with corruption.

Consulting national laws online

Intellectual Property

National organizations

On 6 July 1993, the Iranian Parliament adopted the amended text of Paris Convention dealing with industrial property. This Parliament also authorised the government to sign the Convention creating the WIPO (branch of Paris Convention) signed on 14/07/1967 at Stockholm as well as the amendments which followed on 2nd October 1979.

Tax rates

Accounting rules

Tax year

The fiscal year begins on March 21st and ends on March 20th of the next year.

Accounting regulation bodies

Professional accountancy bodies

Certification and auditing

The accounting profession is not particularly organized in Iran. However, the influence of the foreign accounting practices implies an evolution and a relation between the Iranian accountants training and the American one. Thus, an increasing number of accountants and Iranian auditors receives an American training and apply it in Iran. This will contribute to strengthen the harmonization of Iranian book-keeping systems with international standards.

Accounting news

© Export Entreprises SA, All rights reserved.