they led to the investigation of acts of torture and ill-treatment against detainees, as well as deaths that occurred in custody. As a consequence, there is no available information that might indicate that the Islamic Republic of Iran is holding agents of the State, who are the subject of complaints handled by the aforementioned mechanisms, accountable. On the contrary, numerous NGO and OHCHR reports that deplore the large-scale impunity enjoyed by agents of the State of the Islamic Republic of Iran suggest that these mechanisms of complaints are insufficient and/or inefficient.26 27 Furthermore, the Islamic Republic of Iran lacks mechanisms that hold agents of its security and intelligence apparatus, notably the Islamic Revolutionary Guards Corps (IRGC), accountable. The IRGC is an independent security force tasked to preserve the ideals of the 1979 revolution.28 The IRGC now assumes an extended security and intelligence role in Iran, separate from the country’s regular forces, notably through its Basij all-volunteer paramilitary force and the IRGC Intelligence Organisation. The head of the IRGC reports directly to the Supreme Leader and in effect is not accountable to either the government or the judiciary. The Supreme Leader, who appoints, dismisses and accepts resignation of the chief commander of the IRGC,29 is not accountable to any institution. Consequently, the possibility to challenge the actions of the Islamic Revolutionary Guard Corps is severely limited. Similarly, detention centres headed by the IRGC and other security and intelligence agencies avoid being criticised by the government and judiciary.30 31 Despite the existence of several mechanisms that enable the submission of complaints regarding violations of citizens' rights, such as the Parliament’s Article 90 Commission (established under Article 90 of the Constitution, offering a mechanism to citizens to file complaint against any of the three branches of power) and the Oversight Bodies for the exercise of Citizenship Rights in the country's provincial courts, there is no evidence to suggest that complaints to these bodies are independently reviewed and investigated.32 26 Report of the Special Rapporteur on the situation of human rights in the Islamic Republic of Iran, July 2020, https://undocs.org/Home/Mobile?FinalSymbol=A%2F75%2F213&Language=E&DeviceType=Desktop 27 Report of the Special Rapporteur on the situation of human rights in the Islamic Republic of Iran, January 2021, https://undocs.org/Home/Mobile?FinalSymbol=A%2FHRC%2F46%2F50&Language=E&DeviceType=Desktop 28 Constitution of the Islamic Republic of Iran, English translation, https://irandataportal.syr.edu/wp-content/uploads/constitutionenglish-1368.pdf 29 Article 110, Constitution of the Islamic Republic of Iran, English translation, https://irandataportal.syr.edu/wpcontent/uploads/constitution-english-1368.pdf 30 Rasaneh https://rasanah-iiis.org/english/monitoring-and-translation/reports/prisons-in-iran/ 31 Radio Free Europe https://www.rferl.org/a/1078808.html 32 Joint submission to the Human Rights Committee, Abdorrahman Center, Iran Human Rights Documentation Center (IHRDC), Impact Iran and Human Rights Activists in Iran, 2020, https://tbinternet.ohchr.org/_layouts/15/treatybodyexternal/Download.aspx?symbolno=INT%2fCCPR%2fICS%2fIRN%2f42313 &Lang=en 5

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