E/CN.4/1992/52 page 160 are required to register with the Government and religious publications are subject to government control and censorship. In the Islamic Republic of Iran, where Christianity is one of the four religions recognized in the Constitution, all Christian denominations were reportedly required to re-register six years ago in order to maintain their legal status. Two hundred churches were allegedly closed in Zaire when the Government decided to enforce more strictly the procedures relating to applications for registration by religious organizations. (b) Protection of believers and non-believers 110. The majority of Governments that responded that they guarantee equal treatment and respect to enjoy the same rights, whether their beliefs in a secular morality. In most countries, this extended to foreigners. to the questionnaire stated to all citizens, who are said are grounded in religious or protection is also said to be 111. In its reply to the questionnaire, the Government of the United States of America indicated that, although the Government was required to "make some accommodation for the practice of religious beliefs, ... this accommodation must not be of such a nature as to favour religion over non-religion". The reply also indicated that the Government was prohibited from promoting a preference for religion over non-religion. The replies of most Governments indicated that they did not discriminate between believers and non-believers and that prohibitions also existed against compelling an individual to belong to a church. The Government of the Islamic Republic of Iran indicated that it "is duty-bound to treat non-Muslims, including non-believers and free-thinkers, etc. in conformity with ethical norms and principles of Islamic justice and equity, and to respect their human rights". Nevertheless, it is also the only Government to have stated that "non-believers are not recognized". In Turkey, persons have been prosecuted for "attempting to change the secular nature of the State". 112. The restriction of the right to manifest one's religion relates primarily to the types of activities religious entities engage in. Most countries require that these entities show respect for the fundamental principles contained in the Constitution, national sovereignty and territorial integrity, public order and the law, public health and morals, the physical integrity and dignity of persons, and the limitations prescribed by law to protect public safety and the fundamental rights of other individuals. In this regard, the Government of Portugal pointed out that the guarantee of the inviolability of the freedom of conscience and religion cannot be lifted even during a state of emergency. 113. In certain countries the mere expression of religious beliefs may entail grave consequences, such as incarceration. This is reportedly the case in Viet Nam and was also the case in Albania before the changes which have recently taken place. It has also been reported that persons have been persecuted in Tibet for saying prayers or distributing texts of prayers. The public display of visible symbols of any religion other than the official one is said to be considered illegal in Saudi Arabia or, as far as the Ahmadis are concerned, in Pakistan. The public expression of the tenets of the