whether they led to the investigation of acts of torture and ill-treatment against detainees as well as deaths in custody. As a consequence, there is no readily 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 reports from NGOs and OHCHR deploring 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.45 46 Further, the Islamic Republic of Iran lacks mechanisms to hold the actions 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 revolution47 and now assumes an extended security and intelligence role in Iran, separately from the country’ regular forces, notably through its Basij all-volunteer paramilitary force and the IRGC Intelligence Organization. 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,48 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 escape government and judicial scrutiny.49 50 51 Without mechanisms able to independently and impartially review complaints of human rights violations, accountability for perpetrators is severely limited -if not impossible. Recommendation Status: This recommendation has NOT been implemented. 45 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 46 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 47 Constitution of the Islamic Republic of Iran, English translation, https://irandataportal.syr.edu/wp-content/uploads/constitutionenglish-1368.pdf 48 Article 110, Constitution of the Islamic Republic of Iran, English translation, https://irandataportal.syr.edu/wpcontent/uploads/constitution-english-1368.pdf 49 Radio Free Europe https://www.rferl.org/a/1078808.html 50 Rasaneh https://rasanah-iiis.org/english/monitoring-and-translation/reports/prisons-in-iran/ 51 Radio Free Europe https://www.rferl.org/a/1078808.html 6