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    Law of the Cooperative Section of the Islamic Republic of Iran's Economy

    Chapter 1 - Objectives and general criteria of the cooperative sector

    Article 1 - The objectives of the cooperative sector are:
       1- Creating and providing conditions and facilities for everyone in order to achieve full employment.
       2- The placement of tools is available to those who are able to work, but do not have the tools.
       3- Prevention of the concentration and circulation of wealth in the hands of individuals and groups to achieve social justice.
       4- Avoid Employee Absolute Government.
       5- Putting management and capital and the benefits to the workforce and encouraging direct exploitation of their work.
       6- Prevention of monopoly, hoarding, inflation and harm to others.
       7- Develop and consolidate public participation and cooperation among all people.
      Note - The objectives of this Article should be implemented in compliance with the imperatives of the general economic planning of the country at each stage of development.
    Article 2 - Companies that are established and registered pursuant to the provisions of this Act are recognized as cooperatives.
    Article 3 - The state is obliged to cooperate with the cooperative sector and provide the necessary facilities and facilities in coordination with the ministry of co-operation, in compliance with this law and in such a way that the field of administration or intervention in the administration of cooperatives or the employer is not absolute.
    Article 4 - The Government and all affiliated organizations shall give priority to the cooperative sector in the implementation of their projects and projects in equal terms.
    Article 5 - The statutes of each cooperative shall, in compliance with the provisions of this law, include the following points: The name of the co-operative word, purpose, subject, type, field of operation, duration, center of operation and address, amount of capital, regulations of the member, pillars, financial and labor regulations, liquidation and refinement. Note - Citizenship of cooperatives should be Iranian.
    Article 6 - The minimum and maximum number of members in cooperatives shall be determined by the Ministry of Cooperatives in proportion to the amount of capital and employment opportunity and type of activity and observance of the principle of decentralization and circulation of wealth, but in any case the number of members shall not be less than 7 persons.
    Article 7 - Cooperative companies and unions have independent legal personality.

    Chapter 2 – Member

    Article 8 - A member is a natural or legal non-governmental personal cooperative company that is eligible under this law and committed to the objectives of the cooperative section and the legal department of the cooperative.
       Note 1 - In employment cooperatives, government grants are awarded to members of the cooperative.
       Note 2 - In multi-purpose cooperatives If the membership is open to all, it is permitted to have a non-working member, but the board of directors and the manager must be elected from among the members.
    Article 9 - The conditions for membership in cooperatives are:
       1- Citizenship of the Islamic Republic of Iran.
       2- The lack of legal prohibitions and stones.
       3- Buy the minimum shares specified in the Articles of Association.
       4- A written request for membership and a commitment to observe the provisions of the cooperative's articles of association.
       5- Non-membership in the same cooperative.
    Article 10 - Members shall supervise all the affairs of the cooperative in accordance with the Constitution.
    Article 11 - All members are required to act in accordance with the duties and responsibilities that they have undertaken under the laws and regulations.
    Article 12 - Exit of the member of the cooperative is optional and can not be prohibited.
       Note 1 - Specialist members of production cooperatives must inform the co-op in writing at least six months before resignation.
       Note 2 - If the withdrawal of a member is detrimental to the cooperative, he is required to compensate.
    Article 13 - In the following cases, a member of the cooperative shall be fired:
       1- Loss of any of the terms of the membership stipulated in this law.
       2- Failure to comply with the provisions of the Articles of Association and other legal obligations following two written notice by the Board of Directors for a period of 15 days and 15 days from the second anniversary date with the approval of the General Assembly.
       3- Committing acts that cause material damage to the cooperative, and it can not compensate within one year, or actions that entail the co-operation of the reputation and credibility, or unhealthy competition cooperatives.
       Note - Recognition of the above items will be based on the proposal of each board of directors or inspectors and approved by the general assembly.
    Article 14 - In the event of the death of his or her heirs who are eligible and committed to comply with the provisions of the cooperative, they shall be recognized as a member of the cooperative and, in the case of a plurality, of the multiplicity of increase in the share of their multiplicity, shall be borne by the cooperative. But if they declare in writing that they are not willing to continue to be members of the cooperative or none of them are eligible, the membership will be canceled.
       Note - If the number of heirs is greater than the capacity of the cooperative, one or more persons are recognized as the required number of cooperatives by agreement of the other heirs of the cooperative.
    Article 15 - In the event of cancellation of membership due to death, resignation, dissolution and expulsion, the share and all rights and demands of the member shall be calculated in accordance with the provisions of the Articles of Association and the contract of employment, and shall become a co-operative, and after deduction of his debt, he or she shall cooperate with his or her herd a maximum dish Three months will be paid.
       Note - If the heirs request that the deceased's share be paid out of the same co-operative property and that it is not possible to reconcile, if it is the object of the assignment and does not cause disruption to the members and cooperatives, then part of the claims shall be submitted to the heirs. 

    Chapter 3 – Capital

    Article 16 - Cooperative capital is the property and assets that it provides for the establishment of a cooperative or increase of previous capital.
    Article 17 - Cooperative companies are companies that provide all or at least 51% of the capital to the cooperative by the members. Ministries, organizations, state-owned and government-owned companies, which are covered by government, banks, municipalities, Islamic state councils, Mostazafan Foundation and Other general institutions may, for the purpose of implementing paragraph 2 of Article 43, by way of non-interest-bearing loans or any other legitimate means, such as partnership, mozarbeh, farm, brokerage, lease, conditional, conditional, installment sale, peace, assistance in providing or Increasing the capital of cooperative companies without being members.
       Note - In cases where government agencies participate in the establishment of cooperative companies, in the course of time, with the consent of the parties, the company will conclude a contract, the share of government investment will gradually be repaid and a hundred percent of the capital will be paid to the cooperative.
    Article 18 - The Government may, in accordance with forty-third and forty-fourth principles of the Constitution, provide industrial cooperatives or cooperative units, industrial units, or services, and the like which is publicly held and available to cooperative companies as follows:
       1- Provide the units as temporary imprisonment or as long as the cooperative is legally available to the cooperative and the cooperative is the owner of the property.
       2- If the units are qualified, they will have priority in the membership of that cooperative.
       3- The government may receive cash or goods in accordance with the contract for the depreciation, rehabilitation, or maintenance or development of the unit.
       4- The Government may, in the assignment of the above units and other facilities, determine the regulations as necessary conditions for observing the government's policies in the pricing and marketing of production, distribution and provision of public interest.
    Article 19 - In the use of government loans and grants, priority is given to cooperatives that have not received loans from banks under the Bankruptcy Law.
    Article 20 - The contribution of the members shall be equal to the financing of cooperative companies' capital, unless the general assembly approves the members for a larger share, in which case the minimum and maximum shares shall be limited to the extent that the Ministry of Cooperative is appointed in proportion to the type and number of members of the cooperatives.
    Article 21 - Each co-operative shall be registered and formed when at least one third of its capital is paid and, if it is in cash and in sex, the calendar has been canceled. Note - Cooperative members are required to pay their share in the statute within the time period specified in the statute.
    Article 22 - A member or members of a cooperative may, in compliance with the provisions of this law, delegate their contribution to other qualified members or new persons.
    Article 23 - The financial liability of members in cooperative companies shall be limited to their share unless otherwise provided in a contract of another arrangement.
       Note - The responsibility of the public bodies providing the capital of cooperatives to the amount of their capital, unless otherwise provided in the contract for another arrangement.
    Article 24 - The Government is required, in order to achieve the goals set forth in Principles 43 and 44 of the Constitution, and to increase the contribution of the cooperative sector in the national economy, in accordance with the needs and within the framework of the country's economic and social development plan, the conditions and conditions for the quantitative and qualitative expansion of cooperatives in a manner Which will play an effective role in economic growth and development.
       Note 1 - For the above purpose, the Government may, by using state budget guarantees or government resources, provide a non interest bearing loan to the cooperative, and provide movable or immovable property and equipment at the expense of cash in cash or installments for Establishment and strengthening of cooperatives with them, or to issue them to them, or to enter into lease contracts on condition of purchase, or to transfer shares of companies, state and affiliated companies and state and banks, and confiscated and nationalized.
       Note 2 - Banks are obliged to provide loans and other concessional facilities for the purpose of investment or increase of the capital of cooperatives and to strengthen them, and they can conclude that the funds provided from the place of granting of loans and other facilities are provided as collateral or bail, or The mortgage is at the bank, or if the cooperative is not able to repay the loan, the bank will settle its claims through the sale of cooperative property, which will prioritize the purchase of these properties by other cooperatives.

    Chapter 4 - Profit and Loss Account and Dividend Profit and Other Financial Provisions

    Article 25 - The net profit of companies and cooperative unions in each financial year is divided as follows:
       1- A minimum of five percent (5%) up is considered by the general assembly as the reserve of the co-operative reserve.
       Note 1 - The statutory reserve is required until the total amount of the proceeds from these earnings has reached a quarter of the capital's average capital of the last three years.
       Note 2 - Cooperatives can use up to one second of the statutory reserve to increase their capital.
       2- A maximum of five per cent of net profit as a precautionary allowance shall be indicated on the proposal of the board of directors and approved by the ordinary general assembly in the accounts and the manner in which it is used by the general assembly.
       3- Four percent of the net profit is paid as a right to cooperate with the cooperative fund.
       4- Percentage of revenues to be rewarded to members, employees, managers and inspectors on the proposal of the board of directors and approval of the general assembly.
       5- After deduction of the above funds, the net profit shall be divided in the order agreed upon in the terms and conditions of the contract.

    Chapter 5 - Production and Distribution Cooperatives

    Article 26 - Production cooperatives include cooperatives engaged in agricultural, livestock, animal husbandry, breeding and fishing, fisheries, industry, mining, urban and rural areas, and nomadic communities.
       Note - Production cooperatives have priority over all priorities and supports of cooperatives.
    Article 27 - Distribution co-operatives are cooperatives that provide the needs of their manufacturing businesses or consumer members in the public interest in order to reduce costs and costs.
       Note - Distribution cooperatives for supplying goods and housing and other needs of villagers, laborers and employees are prioritized in terms of quota of goods and government and banking assistance, as well as other procurement and distribution matters.
    Article 28 - Governmental and state-owned corporations and institutions and cooperatives are required to prioritize cooperatives in their deals.
       Note - Cooperatives of the subject matter of this law, subject to the laws and regulations, can apply for export and import in the subject matter of their activities.

    Chapter 6 - The Bases of the Cooperatives

    Article 29 - Cooperative corporations shall have the following functions for the administration of their affairs:
       1- General Assembly.
       2- Board of Directors.
       3- Reviewers or inspectors.

    Part one - General Assembly :

    Article 30 - The General Assembly, which, by virtue of this Act, is the highest authority for decision-making and supervision in the affairs of cooperative companies, shall be formed from the members of the cooperative community or their representatives, and each member shall have only one vote, regardless of the amount of the contribution.
       Note 1 - In the cooperative companies of any government agencies and institutions, banks, Islamic state councils and public organizations that have cooperated in or co-operated with the company, they can represent the agents for supervision and inspection in the cooperative and participate in the meetings of the General Assembly and the Board of Directors.
       Note 2 - The dissolution, merger or modification of the articles of association of a cooperative that is in conflict with the terms and conditions of contracts concluded with the suppliers of credit and financial assistance and the various investment and investment and participation will be subject to the consent of the above mentioned authorities.
    Article 31 - The founding board is defined as some of the persons eligible for membership of the cooperative who are establishing a cooperative.
    Article 32 - The duties of the Founding Board shall be:
       1- Preparation and proposal of the statute in accordance with the law and regulations.
       2- Invitation to become eligible.
       3- Formation of the first ordinary general assembly to approve and register the articles of association and appoint the board of directors and other functions of the general assembly.
       Note 1 - After the first formal meeting of the general assembly and the appointment of the board of directors, the functions of the founding board shall be terminated.
       Note 2 - Members who do not agree with the statutes of the first ordinary session of the General Assembly, may withdraw their application at the same meeting.
       Note 3 - Approval of the cooperative statute with at least two thirds of the members of the first general assembly.
    Article 33 - The General Assembly shall be formed at least once a year after the end of the fiscal year for its statutory task. In the cases of necessity, at any time of the year, the General Assembly may convene an extraordinary general meeting.
       Note 1 - Meetings of the ordinary General Assembly shall be recognized by the presence of a majority of the members of the first session and, in the absence of a quorum, shall in turn be attended by any number of official members.
       Note 2 - The general assemblies of Transatlantic Cooperative Companies or companies with a membership of more than 500 members and dispersed in different parts of the country can be held in two stages. In the first stage, representatives or representatives of cooperative members will be appointed in different areas of activity of the company, and in the second stage, the General Assembly will be formed with the presence of elected representatives of the members. How to choose the representative or delegates in the first stage and the scope of the powers and how to exercise their vote in the second phase of the general assembly will be based on the instructions issued by the Ministry of Cooperatives.
       Note 3 - The procedure for convening a general meeting will be in accordance with the name of the ministry, which will be provided by the Ministry of Cooperatives. If the board of directors does not convene an ordinary or extraordinary general meeting at a later date, the Ministry of Cooperatives will take a decision to hold the General Assembly.
       Note 4 - The formation of meetings and decisions of the general assemblies of cooperatives with more than 100 members will necessarily be communicated to the members through the multidisciplinary newspapers designated at the General Assembly.
    Article 34 - The duties and powers of the General Assembly are as follows:
       1- The selection of the board of directors and inspectors or inspectors.
       2- Consider and decide on the balance sheet and profit and loss account and other financial statements of the board of directors after reading the report of the inspector or inspectors.
       3- Determine the policy and program of co-operation and approval of the current budget and investment, credits and loans, and other financial operations on the proposal of the board.
       4- Decide whether to increase or decrease capital in terms of rules and regulations.
       5- Making a decision on the reserves and paying the profit and surplus of income and dividing it according to the statute.
       6- Approval of internal regulations and regulations of the cooperative.
       7- Other duties to which the laws and regulations are subject to the General Assembly.
       8- Determine the most widely published newspaper for listing companies.
       9- Decide on the membership of the cooperative in corporations, trade unions and chambers, and the amount of shares or annual membership fee paid on the basis of the terms specified in this law.
    Article 35 - The Extraordinary General Assembly is formed to change the material in the articles of association (in this article), to decide whether to dismiss or accept the resignation of the board of directors and dissolution or merger of the cooperative.
       Note 1 - Extraordinary General Assembly At the written request, at least one third of the members of the cooperative or the absolute majority of the members of the board of directors or the recruiter shall be formed by at least two-thirds of the members of the general assembly. If the first time does not end with two-thirds of the members, the second time will be recognized with half and plus one and will be recognized in the third round with any number of participants.
       Note 2 - If the Board of Directors does not take an extraordinary general meeting within a maximum of one month, the Ministry of Cooperative acts in relation to the General Assembly.

    Part Two - The Board :

    Article 36 - The Office of Cooperative Affairs shall be governed by the Statute by a Board of Directors consisting of at least three persons and a maximum of seven members and up to one third of the original members elected from among the members for a period of three years by secret ballot. Obtaining a vote for the selection of the main members will be made at one time. The majority of the members after the main members are recognized as members of the order respectively, and the reelection of each of the main members and alternates of the maximum board of directors is allowed for two consecutive terms.
    Article 37. The duties and powers of the Board of Directors are as follows:
       1- General Assembly Appeal (Normal-Suspension).
       2- Implementation of the Articles of Association and decisions of the General Assembly and other relevant regulations.
       3- Installing and dismissing and accepting the resignation of the CEO and supervising his operations and proposing the salary of the CEO to the General Assembly.
       4- Accept the application for membership and take a decision to transfer members' contributions to each other and receive the resignation of each member of the board.
       5- Monitor current expenses of the cooperative and handle accounts and submit to the inspector or inspectors, and submit the financial report and balance sheet of the cooperative to the General Assembly in good time.
       6- Preparation of plans, plans, budgets and other proposals and submit them to the General Assembly for decision.
       7- To appoint a representative from among the members of the cooperative to attend the meetings of the general assemblies of the companies and unions in which the cooperative participates.
       8- Preparation and adjustment of the internal regulations of the cooperative and submit it to the General Assembly for approval.
       9- The appointment of a representative or attorney in the courts and the law enforcement agencies and other organizations with the right toquekeil.
       10- Designation and introduction of authorized signatories (one or two members of the board of directors, together with the CEO) for contracts and co-operative commitment documents.
       Note - The board of directors performs its duties collectively, and none of the members of the board of directors has the right to use the powers of the board individually, except in special cases, which has the power of representation in writing by the board of directors. The board of directors may delegate part of its power to the CEO with a maximum of three quarters of the votes.
    Article 38 - The members of the board of directors, chief executive officer and inspectors must meet the following requirements:
       1- Citizenship of the Islamic Republic of Iran.
       2- Faith and practical commitment to Islam (in cooperatives of religious minorities known in the constitution, a practical commitment to their religion).
       3- Having the information or experience required to perform the duties appropriate to that cooperative.
       4- No legal and stoning ban.
       5- Non-membership of militant groups and non-committing crimes against security and forgery of documents.
       6- Lack of prior sentences of bribery, embezzlement, fraud, betrayal, trusteeship, unlawful seizure of state property and bankruptcy to the fault.
    Article 39 - The Board of Directors is required to select, as a co-operative member or outside the cooperative, for a period of two years, as co-operative director, immediately after choosing to manage the cooperative activities and implement the decisions of the general assembly and the board of directors, The opinion of the board of directors is to be performed. The duties, powers and privileges of the CEO shall be in accordance with an order that will be approved by the General Assembly on the proposal of the Board of Governors.

    Part Three – Inspection :

    Article 40 - The General Assembly, the inspector or inspectors, whether natural or legal persons and for a period of one financial year, shall be re-elected.
       Note 1 - In the event of death or legal prohibition or resignation of the inspector or the principal inspectors, the board of directors is required within ten days to invite the inspector or inspectors in the order of the priority of the votes for the rest of the term.
       Note 2 - The remuneration and fees of the inspector or inspectors shall be determined by the approval of the general assembly.
    Article 41 - The duties of the inspector or cooperative inspectors are as follows:
       1- Continuous monitoring of the compliance of cooperative operations and operations with the statutes and relevant laws and regulations.
       2- To handle accounts, offices, documents, financial statements such as balance sheets and performance and profit and loss accounts, the proposed budget and the reports of the board of directors to the general assembly.
       3- To handle complaints from members and submit reports to the General Assembly and relevant authorities.
       4- Written notice of violations in the way of cooperating with the board of directors and the executive director and requesting defect.
       5- Supervising the audit and reviewing audit reports and reporting the outcome of the proceedings to the General Assembly of the company and relevant authorities.
       Note - The inspector or inspectors do not have the right to directly interfere in the affairs of the cooperative, but they can attend the board without voting rights and express their views on current issues of the cooperative.
    Article 42 - In the event that each inspector determines that the board of directors or the executive director has committed an offense in the conduct of their duties and that they are not indicative of the order, they shall be obliged from the board to request the holding of a meeting to review their report.
       Note - If the board does not invite and conduct an extraordinary general assembly within one month from the date of receipt of the request to form an extraordinary general assembly, the Inspector may notify the Ministry of Cooperative of the publication of the advertisement and the formation of an extraordinary General Assembly.

    Chapter 7 - Cooperative Union

    Article 43 - Cooperative unions with the membership of companies and cooperatives whose subject matter is their unit to provide all or part of the following purposes:
       1- Providing educational, cultural and promotional services related to cooperative activities to member cooperatives and raising the level of scientific and technical and specialized information and information of their members and the development of cooperative education.
       2- Provide research and study services on the topics required by member cooperatives and assist them in collecting statistics and information and social and economic reports to them and the Ministry of Cooperatives.
       3- Assist in the organization and good management of affairs and the coordination and protection and development of cooperative activities.
       4- Helping to establish and cooperate between the cooperatives and between them and the people and government and other internal and external communications.
       5- Provision of administrative, financial, accounting, auditing, inspection, commercial, credit, establishment of trusts and other business activities for the needs of member cooperatives.
       6- Providing common needs and marketing, buying and selling, and exporting and importing member cooperatives.
       7- Provide technical, professional, legal, advisory services to all members of their affairs, advisory and guidance services, and other required cooperatives facilities.
       8- Supervise the commitment of cooperative entities in their activities to comply with applicable laws and regulations and to introduce offenders to relevant law enforcement agencies.
       9- Resolving disputes and arbitration in the field of affairs of cooperatives in the form of code and peace of members of cooperatives.
       Note 1 - Membership in the cooperative union is optional and cooperatives that are not members of the union will not be deprived of legal rights.
       Note 2 - For each subject of co-operative activity in each city, only one union is formed.
    Article 44 - The funds of cooperative unions shall be paid from the place of payment of the contribution of the member cooperatives (in proportion to the number of cooperative members and the amount of use of the union services), and the increase of the Union's capital shall be secured through the increase of their share and payment of membership fees and other receipts, and any decision on the capital Or increase or decrease it with the approval of two-thirds of the members of the General Assembly of the Union.
    Article 45 - Each cooperative union shall have the following elements:
       1- General Assembly.
       2- Board of Directors.
       3- Inspection Board.
    Article 46 - The General Assembly of Cooperative Unions shall be composed of representatives of the member cooperatives, and each cooperative shall have one vote. Other provisions relating to the General Assembly are in the same order as in the first part of Chapter 6.
       Note - In cases where the number of union members and their trading volume is not close to the union, the number of representatives of each cooperative shall be in proportion to the number of their members, with a combination of members and the volume of trading with the union, in accordance with the instructions communicated by the Ministry of Cooperatives.
    Article 47 - The members of the board of directors of cooperative unions shall be elected on the proposal of the member cooperatives and approved by the general assembly, and, in any case, no member of the board of directors shall be elected from each cooperative.
    Article 48 - The members of the board of directors shall be elected for a term of three years and their reelection shall be valid only for one period. The other duties and powers of the board of directors in the sixth chapter will also be applicable to the board of directors of the union.
    Article 49 - The Managing Director shall be elected by a majority of two thirds of the members of the Board for a term of three years, and his re-election may be postponed for two consecutive terms. The Managing Director shall exercise all executive powers of the Union in accordance with the Articles of Association in the implementation of the relevant laws and regulations, and resolutions of the General Assembly and the Board of Directors and the Administration of Cooperative Unions, and other duties and powers not vested in the members of the Cooperative Union.
    Article 50 - The Inspection Board is the Inspection and Inspection of the Cooperative Union. Members of this board are appointed by the General Assembly of the Union. The reports of the inspection should be approved by the majority of the members of the board. Duties, powers and other provisions related to Part Three of Chapter 6.
       Note - The Unified Inspection Board may also, upon request of the General Assembly of the Member States' unions, and the approval of the General Assembly of the Union, carry out the duties of the member of the supervisory bodies.

    Chapter 8 - Formation and registration of cooperatives

    Article 51 - Companies and cooperative unions shall comply with this law after the drafting and approval of it, in accordance with the quality specified in the Implementing Regulations, provide the following documents for registration and registration:
       1- The minutes of the founding assembly and the first general assembly and the names of the members and the board of directors and inspectors.
       2- Statute approved by the General Assembly.
       3- Written written request.
       4- Proposals and Licenses of the Ministry of Cooperatives.
       5- Receipt of payment of the amount of capital required.
       6- Documents of invitation under paragraph 2 of Article 32.
       Note - The first board of directors, after the announcement of the announcement, is obliged to act in accordance with the procedures prescribed for the registration of the cooperative.
    Article 52 - The registration office of companies is required to register cooperatives after obtaining the necessary documents.

    Chapter 9 - Integration, Liquidation and Purification

    Part 1 - Integration

    Article 53. Cooperative companies may, if approved by the General Assembly, be extraordinary and in accordance with the provisions of the Implementing Regulations of this Act.
       Note - The minutes of the general constituent assembly of the merged cooperatives to the relevant documents must be submitted to the company within two weeks for registration, and the summary of the decisions shall be communicated to all members and creditors.

    Part 2 - Liquidation and Purification

    Article 54 - Companies and cooperative unions shall be dissolved in the following cases:
       1- The decision of the extraordinary general assembly.
       2- Decrease the number of members from the required limit if the number of members has not reached the required maximum within 3 months.
       3- The expiration of the term specified in the relevant constitution, if specified in the articles of association, and the General Assembly has not extended the term.
       4- Stop the activity for more than a year without a justified excuse.
       5- Failure to comply with relevant laws and regulations after 3 times written notice per year by the Ministry of Cooperatives in accordance with the relevant regulations.
       6- Bankruptcy in accordance with applicable laws.
       Note 1 - After the liquidation is announced and immediately filed in the registration office, filtration is effected in accordance with the law of trade.
       Note 2 - In the second, fourth and fifth paragraphs, the Ministry of Cooperatives shall promptly notify the Registration Office accordingly in accordance with the Regulations concerning dissolution of the cooperative.
       Note 3 - The statement of the Ministry of Cooperatives regarding paragraphs 4 and 5 in the competent court is open to appeal.
       Note 4 - All property owned by the cooperative from public sources must be returned to its cooperative.
    Article 55 - In the event that the Extraordinary General Assembly or the Ministry of Cooperatives voted to dissolve the cooperative, within three months, three persons shall be selected to settle the cooperative affairs and will be notified to the Registry Office in accordance with the law and regulations related to the processing of cooperative matters.
    Article 56 - In the event that any cooperative is dissolved, before the liquidation, it must comply with the obligations that it has made against the receipt of capital and property from the public and public funds of the banks and the municipality.

    Chapter 10 - Cooperative Room

    Article 57 - Unions and cooperative companies may, if necessary, under the supervision of the Ministry of Cooperatives, establish a central cooperative room in Tehran and its branches in the provinces and cities for the following purposes:
       1- The duties and powers of the Chamber of Commerce, Industries and Mines in relation to the cooperative sector.
       2- To carry out the tasks assigned by the Ministry of Co-operation, in accordance with the Regulations.
       3- Resolving disputes and arbitrations in the field of affairs of cooperatives in the form of good coherence and peace between members and unions, and between cooperatives and unions.
       Note: Each cooperative room has a legal and independent personality and is not affiliated with the government financially, administratively or costly.
    Article 58 - The components of each cooperative room are:
       1- Assembly of Representatives.
       2- Board of Directors.
       3- Inspection Board.
    Article 59 - The Assembly of Representatives of the Cooperative Chamber of the City shall consist of representatives of unions, as well as representatives of unions without a similar activity, with the field of operation of the city and the assembly of representatives of the cooperative's chamber, composed of chairmen of the board of cooperative chambers of the provincial cities, representatives of unions of cities without a cooperative room and representatives The unions with the province of the province and the assembly of the Central Cooperation Chamber are composed of the heads of the Chamber of Commerce and representatives of the unions of the provincial unions and the representatives of the unions of the unions, elected for three years.
       Note 1 - The functions of the Assembly of Representatives are:
        A) Review the proposals for the statute and the regulations of the room and approve it for the final approval of the minister of cooperation.
        B) Determine the Co-operative Chamber Board.
        C) Designation of two inspectors for membership in the inspection committee.
        D) approval of the annual plan and budget on the proposal of the board of directors.
        E) Consider and decide on the balance sheet and other reports of the board of directors after the opinion of the inspection committee.
        F) Review the reports of the inspection board.
       Note 2 - The number of members of the members' representatives in the assemblies of the co-operative city council, the cooperative room of the province, and the central cooperative room are determined according to the number of members of the co-op members' associations and cooperatives' unions and chambers.
    Article 60. The board of directors of the cooperative chambers consists of (3) to (7) members of the main members and two of the members of the parliaments of the members of the cooperatives, who may even be distributed from agricultural and rural and nomadic, industrial, mineral, urban and rural civil engineering cooperatives. They were elected by the congresses for three years.
    Article 61. The duties of the board of directors shall be:
       1- Activities required to provide the purpose of the cooperative room in accordance with the articles of association and regulations.
       2- Office of all affairs related to the cooperative's room and to carry out all correspondence and communications and financial operations required by the room in accordance with its internal regulations.
       3- Implementation of the decisions of the Assembly of Representatives.
       4- Provide reports and suggestions to the Assembly of Representatives.
       5- Choosing a board chairman from among you.
       6- Selecting the secretary in the provincial and city chambers and the secretary general in the central room in order to carry out executive affairs.
       Note - The board of directors may delegate part of its powers to the secretary or secretary general.
    Article 62 - The Co-operative Board of each province is required to establish contact, coordination and cooperation between the rooms of their respective cities and they are obliged to cooperate. Also, the board of directors of the Central Cooperation Center of the Islamic Republic of Iran is required to establish and coordinate and cooperate with the provinces, and they are also obliged to cooperate.
    Article 63. The Inspection Board shall be composed of three members, two of whom shall be represented by the Assembly of Representatives and one other by the Ministry, and their duties shall be:
        A) Continuous monitoring and inspection in terms of compliance with the articles of association, codes of conduct and relevant laws and regulations.
        B) To handle accounts, offices, documents, financial statements, such as balance sheet and financial performance, and report to the Assembly of Representatives and the Ministry of Cooperatives.
        C) Investigate complaints and offenses related to the cooperative room and report to relevant authorities.
        D) Provide annual and interim reports to the Assembly of Representatives and the Ministry of Cooperatives regarding the status of cooperative activities and the observance of laws and regulations and commentary on the reports of the board of directors.
       Note - The board of directors is required to provide documents requested by the inspection committee.
    Article 64 - The financial resources of the cooperative's rooms shall be:
       1- Get membership fee in the Cooperative Room.
       2- Receive government and popular donations and councils and gifts.
       3- Getting the right to advice, expertise, arbitration in the field of affairs of cooperatives in the form of code and other services provided to cooperatives and outreach.

    Chapter 11 - Ministry of Cooperatives

    Article 65 - In order to supervise the government in the implementation of the laws and regulations relating to the cooperative sector and the support and support of this section, the Ministry of the Ministry shall be established.
       Note 1 - Rural Cooperative Organizations, Central Cooperatives, Central Mineral Cooperatives, Centers for the Development of Production and Development Services, and other offices, organizations and departments engaged in cooperative activities in various ministries and organizations, are dissolved and all duties, powers, property Assets, credits, budgets, personnel and other facilities available to the Ministry of Cooperative will be transferred to the ministry using their existing budget and resources. The organizational structure and organizational posts of the Ministry of Cooperatives, which do not exceed the number of posts of the pertinent machinery, will be determined by the Minister of Co-operation and approval of the Ministry of Labor and Social Affairs within six months (during which time the organization will continue to perform its duties).
       Note 2 - The Cooperative Fund shall be delegated to the Ministry of Labor and Social Affairs for all its assets and liabilities, and shall be forwarded to the Minister of Co-operation by the Ministry of Labor and Social Affairs and the functions and powers of the General Assembly. Amendment to its Articles of Association shall be submitted to the Minister of Co-operation and approval The Cabinet of Ministers will be.
    Article 66. The duties and powers of the Ministry of Cooperatives are as follows:
       1- Implementation of this part of the law and regulations in relation to the cooperative sector, which is related to the government, and monitoring the proper implementation of the laws and regulations of the state.
       2- Preparation of statutory bills and regulations of this law and the statutes and regulations of cooperatives in accordance with this law.
       3- Attracting and coordinating the support and assistance, facilities and public and public facilities for the cooperative sector in cooperation with relevant executive agencies.
       4- Encourage and assist in establishing and expanding cooperatives by attracting cooperation and participation of the general public and Islamic state councils.
       5- Establishing areas for cooperation and co-ordination between cooperatives as well as between cooperative unions or between the cooperative sector and other economic sectors.
       6- Assist in promotional, educational, cultural, technical, scientific, research and industrial activities necessary for the cooperative sector in cooperation with cooperative unions.
       7- Assistance to cooperative unions in the provision of legal, financial, accounting and auditing services and other services required.
       8- Participation in the international cooperative societies as representative of the Government of the Islamic Republic of Iran.
       9- Performing the necessary transactions and providing the services required by the cooperative department.
       10- Implementation of Cooperative Promotion and Training Programs for communicating and generalizing various cooperative activities and programs and publication of books and publications required for the implementation of the program.
       11- The guidance of the co-op officials in the legal, financial, and administrative matters and their guidance in using better methods and systems.
       12- Performing statistical and information research and studying the activities of cooperatives in identifying failures and their needs as well as their capabilities and capabilities for use in related planning.
       13- Establish coordination in the implementation of technical, administrative and financial assistance, etc. by the relevant organizations in the necessary cases for the proper administration of cooperatives.
       14- Establishing the necessary facilities for the development of cooperative activities in production affairs.
       15- Providing incentives for the issuance of cooperative products.
       16- Preparation and adjustment of basic plans to provide the fulfillment of the goals set forth in Principles 43 and 44 of the Constitution of the Islamic Republic of Iran.
       17- The Ministry of Cooperatives can declare to the competent court in the event of a violation of the corporate affairs or cooperative unions, and the court will be obliged to issue a preliminary order in the event of a breach of the suspension of the directors of the companies and the cooperative unions. In this case, the Co-operation Officer is required to temporarily appoint individuals to form the General Assembly and select a new Board.
       18- To prevent the activity of natural persons or legal entities which in any way abuses the name or title of the cooperative.
       19- Provide facilities for accessing cooperatives to the raw materials and goods needed.
       20- Policy-making, Policy-making, and Planning for the scope of regulation and empowerment for the development and growth of the cooperative sector.
       21- Provide facilities for the preparation, design, development, rehabilitation, modernization and monitoring of cooperative units.
       22- Provide conditions and provide facilities for the investment of the cooperative sector to create cooperatives with the priority of production cooperatives.
       23- Setting up a program and determining how credit transfers are made within the scope of regulations and powers through banks and credit institutions and government grants to cooperatives.
       Note - The Money and Credit Council is obliged to cooperate every year, on the basis of the request of the Ministry of Cooperatives, in compliance with the monetary and financial policies of the government regarding the granting of donations and necessary assistance to cooperatives.
       24- Participation, creation, development, operation and investment in cooperatives as well as transfer or assignment and sale of government shares in production and distribution units to the cooperative sector while complying with the provisions of Note to Article 17 of this Law.
       25- Membership of the Economic Council, the Supreme Council of Industries, the Council for Money and Credit, the General Assembly of the Banks, the Supreme Council of Mines and the Committees on Export and Import of the country and other associations, with the opinion of the Government.
       26- Participation in the preparation and formulation of export and import regulations of the country.
       27- Cooperation with international scientific, technical and economic institutions, and acceptance of membership in and participation in international organizations, councils and associations.
       28- Licensing in accordance with paragraph 4 of Article 51.
       29- Exclusion of benefits from co-operatives who have violated the law and regulations of the cooperative sector or have taken actions contrary to the articles of association.
       30- Formation of a cooperative in the agricultural sector.
    Article 67 - The implementing rules of this law will be prepared by the Ministry of Cooperative within six months and will be approved by the Government.
    Article 68 - In order to supervise the elections, companies and cooperative unions and a cooperative chamber of commerce consisting of representatives of cooperatives and ministries, and the head of state and two of the cooperative chamber (if available) shall be chaired by the representative of the Ministry of Cooperatives.
       Note - The implementing regulation of this article will be approved by the Cabinet of Ministers on the proposal of the Ministry of Cooperatives.

    Chapter 12 - Other Provisions

    Article 69 - All companies and cooperative unions shall adapt their articles of association to this law and, after approval by the Ministry of Cooperatives, to register changes to their articles of association as co-operatives, otherwise they shall not enjoy the benefits of the cooperative section and this law.
    Article 70 - Rials and currencies of the Rials and currencies of the currencies referred to in Clause 1 of Article 65 of the existing laws and regulations shall be removed and subdivided into the Ministry of Cooperatives under independent ranks. The Planning and Budget Organization and the Committee on the allocation of foreign currency are obliged to split up to one month from the credits of the above-mentioned facilities and the part of the credits of other executive agencies related to the activities of the cooperative sector, after being formed by the Ministry of Cooperatives, and transferred to the Ministry of Cooperatives.
    Article 71 - All laws and regulations contrary to this Law are abolished.


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