Article
51 [Taxation]
No form
of taxation may be imposed except
in accordance with the law. Provisions
for tax exemption and reduction
will be determined by law.
Article
52 [Budget]
The annual
budget of the country will be
drawn up by the government in
the manner specified by law and
submitted to the Islamic Consultative
Assembly for discussion and approval.
Any change in the figures contained
in the budget will be in accordance
with the procedure prescribed
by law.
Article
53 [Central Treasury]
All sums
collected by the government will
be deposited into the government
accounts at the central treasury,
and all disbursements, within
the limits of allocations approved,
shall be made in accordance with
law.
Article
54 [Acounting Agency]
The National
Accounting Agency is to be directly
under the supervision of the Islamic
Consultative Assembly. Its organization
and mode of operation in Tehran
and at the provincial capitals
are to be determined by law.
Article
55 [Auditing, Report]
The National
Accounting Agency will inspect
and audit, in the manner prescribed
by law, all the accounts of ministries,
government institutions, and companies
as well as other organizations
that draw, in any way, on the
general budget of the country,
to ensure that no expenditure
exceeds the allocations approved
and that all sums are spent for
the specified purpose. It will
collect all relevant accounts,
documents, and records, in accordance
with law, and submit to the Islamic
Consultative Assembly a report
for the settlement of
each year's budget together with
its own comments. This report
must be made available to the
public.
Chapter
V The Right of National Sovereignty
Article 56 [Divine Right of Sovereignty]
Absolute
sovereignty over the world and
man belongs to God, and it is
He Who has made man master of
his own social destiny. No one
can deprive man of this divine
right, nor subordinate it to the
vested interests of a particular
individual or group. The people
are to exercise this divine right
in the manner specified in the
following articles.
Article
57 [Separation of Powers]
The powers
of government in the Islamic Republic
are vested in the legislature,
the judiciary, and the executive
powers, functioning under the
supervision of the absolute religious
Leader and the Leadership of the
Ummah, in accordance with the
forthcoming articles of this Constitution.
These powers are independent of
each other.
Article
58 [Legislature]
The functions
of the legislature are to be exercised
through the Islamic Consultative
Assembly, consisting of the elected
representatives of the people.
Legislation approved by this body,
after going through the stages
specified in the articles below,
is communicated to the executive
and the judiciary for implementation.
Article
59 [Mandatory Referendum]
In extremely
important economic, political,
social, and cultural matters,
the functions of the legislature
may be exercised through direct
recourse to popular vote through
a referendum. Any request for
such direct recourse to public
opinion must be approved by two-thirds
of the members of the Islamic
Consultative Assembly.
Article
60 [Executive]
The functions
of the executive, except in the
matters that are directly placed
under the jurisdiction of the
Leadership by the Constitution,
are to be exercised by the President
and the Ministers.
Article
61 [Judiciary]
The functions
of the judiciary are to be performed
by courts of justice, which are
to be formed in accordance with
the criteria of Islam, and are
vested with the authority to examine
and settle lawsuits, protect the
rights of the public, dispense
and enact justice, and implement
the Divine limits.
Chapter
VI The Legislative Powers
Section 1 The Islamic Consultative
Assembly
Article 62 [Election]
(1)
The Islamic Consultative Assembly
is constituted by the representatives
of the people elected directly
and by secret ballot.
(2) The qualifications of voters
and candidates, as well as the
nature of election, will be specified
by law.
