Nowadays, serious health and environmental problems have arisen due to. Pursuant to Article 104 the third economical, social and cultural development of the Islamic Republic of Iran, all production units must take necessary measures to reduce the environmental pollutants, particularly for natural and water resources of the country in order to comply with the environmental regulations of reduce pollution. It should be noted that all costs incurred in relation to these items will be considered as acceptable costs of units. However, if these units are refusing to take these measures, resulting in pollution and destruction of the environment due to their activities, they will be fined with regard to the incurred losses, which will be paid to the public income account.