1)

It would appear from sources currently available at the IRBDC in Ottawa that males must report for military service during their nineteenth year . Exemptions to military service exist, but it appears that they must be authorized through the military. According to the Iranian Islamic Public Military Service Act, "all male subjects of the Islamic Republic are obligated to serve in the public military service in accordance with the provisions of this act" (Chapter 4, Article 1). "Every Iranian male subject shall come under the provision of the public military service law from the 1st of farvardin (March\April) of the year during which he turns 19 years of age" (Chapter 4, Article 2). This report of mandatory military service is corroborated by Amnesty International's Conscientious Objection to Military Service (p. 7, 9, 13), and the United Nation's Conscientious Objection to Military Service (p. 30). No further corroborating information can be found among the sources currently available at the IRBDC in Ottawa.
2)

Exemption from military service is available on several grounds. According to the Iranian Islamic Public Military Service Act, these include educational exemptions, medical exemptions and guardianship exemptions. With respect to educational exemptions, Chapter 4, Article 33 states that,
the issuance of "exemption cards" for pupils, students, religious scholars shall be subject to certification from the pertinent authorities to the effect that they are engaged in studies. The exemption card is only valid for one year (4, 33)

Both temporary and permanent exemptions may be granted on medical grounds, however, there is no indication that a "certificate for exemption" is granted in medical cases (Chapter 4, Article 39). Article 40, Section 2 also states that "doctors shall be permanently exempted from fulfilling the exigency period of military service if they are unable to carry out their own medical practice" (Chapter 4).

The final potential exemption noted in the Islamic Public Military Service Act is the guardianship exemption. According to Article 44, these may be either permanent or temporary exemptions depending on the circumstances. There is no indication that a "certificate of exemption is issued in guardianship cases (Chapter 4, Article 44).

This information is partially corroborated by Iran: A Country Study, which reports that,
Under the 1984 law ... [e]xemptions were given only to solve family problems. Moreover, all exemptions, except for physical disabilities, were only for five years. Those seeking relief for medical reasons had to serve but were not sent on combat duty (Helen Chapin Metz, Iran: A Country Study, p. 261)

No further corroborating information can be found among sources currently available at the IRBDC in Ottawa.
BIBLIOGRAPHY

Amnesty International, Conscientious Objection to Military Service, London: Amnesty International, February 1988.

Islamic Public Military Service Act, (Iranian document publicly available at the IRBDC in Ottawa.
Metz, Helen Chapin, ed. Iran: A Country Study, Washington: Library of Congress, 198
United Nations, Conscientious Objection to Military Service, New York: UN, 1985. (E/CN.4/Sub.2/1983/30/Rev.1)