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While the UN nuclear watchdog said that "the facility was at an advanced stage of construction," it confirmed that "no centrifuges had been introduced into the facility."

The IAEA, however, said that Iran's "delay" in submitting such information does not contribute to "the building of confidence".

"Iran's failure to notify the agency of the new facility until September 2009 was inconsistent with its obligations under the Subsidiary Arrangements to its Safeguards Agreement," read the report.

The Subsidiary Arrangements refers to Code 3.1, which Iran agreed to voluntarily implement on February 26, 2003 after the establishment of the Natanz uranium enrichment plant.

The modified Code 3.1, demands the Tehran government to inform the agency of the existence and plans for nuclear plants before construction has begun.

Iran observed the modified Code 3.1 from February 2003 to March 2007.

However, in February 2007, the IAEA Board of Governors sent Iran's nuclear dossier to the United Nations Security Council which resulted in sanctions resolutions against the Islamic Republic over its enrichment work.

In retaliation, Iran announced in March 2007 that it would no longer voluntarily observe the modified Code 3.1, and would revert to the original version of Code 3.1, which only obliges the country to inform the UN nuclear watchdog of the existence of enrichment plants 180 days ... >>>