C. Property rights The share of inheritance under Iranian law discriminates between men and women.31 Article 907 of the Civil Code provides that in matters of inheritance, when a deceased person has multiple heirs, sons inherit twice as much as daughters.32 According to Article 911 of the Civil Code, if the deceased leaves no sons or daughters, his grandchildren will inherit according to the portion their parent would have received; hence, the children of a son receive twice as much as the children of a daughter.33 The division of that inheritance is then dictated by the gender of each individual, boys receiving twice as much as girls.34 D. Discrimination in practice Structural discrimination deeply entrenched in the Iranian legal system ultimately translates in practice to widespread discrimination against women and girls, in all aspects of their lives.35 There are a number of mechanisms through which Iranian citizens can report violations of their rights in the Islamic Republic of Iran, including the Parliament’s Article 90 Commission,36 or Oversight Bodies for the exercise of Citizenship Rights in the country's provincial courts.37 As previously mentioned however, gender discrimination is inherent to the Iranian legal framework. Consequently, there is little opportunity for one’s complaint in these matters to be adequately addressed and properly adjudicated in compliance with international standards. There is no independent National Human Rights Institution competent to receive complaints from children, including girls, in the Islamic Republic of Iran. In regard to illegal acts of violence against women under Iranian law, there is no readily available information that might suggest that complaints are adequately addressed, investigated and adjudicated. Recommendation Status: This recommendation has NOT been implemented. 31 Articles 861 to 948, Civil Code of the Islamic Republic of Iran. https://iranhrdc.org/the-civil-code-of-the-islamic-republic-ofiran/ 32 Civil Code of the Islamic Republic of Iran, Article 907. 33 Civil Code of the Islamic Republic of Iran, Article 911. 34 Impact Iran submission to the Committee on the Rights of the Child, review of the 3rd and 4th periodic reports of the Islamic Republic of Iran: https://tbinternet.ohchr.org/_layouts/15/TreatyBodyExternal/countries.aspx?CountryCode=IRN&Lang=EN 35 See more: Minority Rights, https://minorityrights.org/wp-content/uploads/2019/09/MRG_CFR_Iran_EN_Sept191.pdf 36 The Parliament’s Article 90 Commission was established to receive the citizens' complaints against government institutions and has the responsibility to review them and transmit cases for judicial procedure accordingly. 37 These committees have the responsibility to oversee the strict implementation of the "Law on Respect for Legitimate Freedoms and Civil Rights” 4