Article 1 - The terms included in this law are used in the following meanings:

A- Crime of origin: Any behavior that is considered a crime according to Article 2 of the Islamic Penal Code approved on 2/1/2013. From the point of view of this law, the violations mentioned in the Law on Combating Smuggling of Goods and Currency with subsequent amendments are considered crimes.

B- Assets: any type of property, whether tangible or intangible, movable or immovable property, legitimate or illegitimate, and any kind of benefit or financial privilege, as well as all documents showing rights, whether paper or electronic, such as commercial documents, shares or securities.

C- Proceeds from crime: any money obtained directly or indirectly from crime, such as money obtained from economic crimes and the crime of financing terrorism.

Also, the property of the subject of the crime or the money allocated to commit the crime is considered as the property obtained from the crime.

T- Persons covered: the persons mentioned in articles (5) and (6) of this law.

D- Non-financial jobs: jobs whose employees make a lot of transactions in cash and are at risk of money laundering, such as real estate or car dealers, gold dealers, money changers, car dealers, expensive carpets, antique dealers and Any kind of expensive product.

C- Basic services: It is a service that, according to the relevant regulations, is a prerequisite and requirement for the provision of other services by the covered persons, and after that the clients refer to the covered persons in order to obtain frequent and extensive services.

C - Suspicious transactions and operations: Suspicious transactions and operations include any type of transaction, receiving or paying money, whether physical or electronic, or starting them, based on the evidence and circumstances, such as the following, which creates the suspicion of a crime:

۱- Transactions and financial operations related to clients that exceed the expected level of activity.

2- Detection of forgery, false statements or false reports by clients before or after a transaction or financial operation takes place and also at the time of obtaining basic services.

3- Transactions or financial operations that are determined in any way are formal or apparent and are owned by someone else.

4- Transactions or financial operations exceeding the limit prescribed in the executive regulations of this law, even if the client withdraws from the said operation before or during the transaction, or terminates the contract without a reasonable reason after the transaction.

Article 2 - Money laundering is:

A- Acquiring, possessing, keeping or using the proceeds of committing crimes with knowledge of their criminal origin.

B- Conversion of exchange or transfer of proceeds in order to hide or conceal the origin of the penalty, knowing that it was obtained directly or indirectly from the commission of a crime, or helping the perpetrator of the original crime in such a way that he is not subject to the effects and legal consequences of committing that crime. .

C- Hiding or concealing the origin, source, location, transfer, movement or ownership of the proceeds obtained directly or indirectly as a result of the crime.

Note 1 - When there is a suspicion close to knowledge about the inauthenticity of transactions and acquisition of property, such as when there is no possibility of acquiring that amount of property at a specific time, the responsibility of proving their authenticity rests with the possessor. The meaning of knowledge in this note and note (3) is the same as defined in the Islamic Penal Code for the knowledge of a judge.

Note 2 - Possession of the property subject to this law is subject to the presentation of positive documents. In addition, if the value of the said property is more than ten billion (10,000,000,000) rials for the base year and its increased equivalent based on the inflation rate for the following years, it is necessary to have a record of it in the relevant systems according to the laws and regulations. . Failure to submit positive documents that can be verified by the court will result in a monetary penalty of a quarter of the value of the property, in which case the original property subject to the law will be confiscated until the judicial hearing. If it is proved after the investigation that the possession is legitimate, the property will be seized, otherwise it will be confiscated.

Note 3 - If there is a suspicion close to knowledge of the acquisition of property through illegal means, it will be considered as illegal property and the perpetrator will be sentenced to sixth degree imprisonment if he is not subject to a more severe punishment. In any case, the said property will be confiscated unless its legitimate acquisition is proven.

Article 3 - Proceeds of crime means any type of property or privilege that is obtained directly or indirectly from committing crimes, including crimes of origin and money laundering.

Anti-Money Laundering Law 2 Related article: Money Laundering Lawyer in Karaj

Note 1- The crime of origin of the subject of this article is regardless of whether it occurred inside or outside the country, provided that the crime occurred outside the country of the Islamic Republic of Iran is also in accordance with the criminal law.

Note 2 - All tools and equipment that were used as a means of committing the crime in the process of money laundering, or were acquired as a result of the crime, or were used or allocated for use during the commission of the crime, and are obtained at any stage of the prosecution and investigation, if the owner is informed of the intention He commits a criminal seizure. These tools and property will be subject to the provisions of Article (137) of the Criminal Procedure Law approved on 12/4/2013 in terms of maintenance and other matters.

Article 4 - In order to coordinate the prevention and countering of money laundering and terrorist financing crimes, the Supreme Council for Countering and Preventing Money Laundering and Terrorist Financing Crimes, which is called the Council for short in this law, is chaired by the Minister of Economic Affairs and Finance and has membership The Ministers of Industry, Mining and Trade, Information, Country, Justice and Foreign Affairs, the representative of the head of the Judiciary, the Attorney General of the country or his representative, the head of the General Inspection Organization of the country or his representative, the head of the IRGC Intelligence Organization, the head of the Central Bank of the Islamic Republic of Iran and three One of the representatives of the Islamic Council is formed as an observer on the proposal of the economic commissions, councils and internal affairs of the country and judicial and legal affairs and approved by the parliament with the following duties:

1- Determining strategies and planning for law enforcement.

2- Preparing and proposing the necessary bye-laws regarding the implementation of the law for approval by the Council of Ministers.

3- Coordinating the government's sub-organizations in collecting, processing and analyzing news, documents, documents, information and reports, preparing smart systems and identifying suspicious transactions and reporting to the relevant authorities to take necessary measures.

Note 1 - The secretariat of the council will be in the Ministry of Economic Affairs and Finance.

Note 2 - The structure and executive organization of the Council will be approved by the Council of Ministers in accordance with its legal duties with the proposal of the Council.

Note 3 - All executive regulations of the above-mentioned council will be valid for all related natural and legal persons after the approval of the Council of Ministers, in compliance with Article (14) of this law. Violators of this will be sentenced to two to five years of dismissal from the relevant service or deprivation of the same job, depending on the decision of the administrative and judicial authorities.

Article 5 - All owners of non-financial businesses and non-profit institutions, as well as natural and legal persons, including the Central Bank of the Islamic Republic of Iran, banks and credit financial institutions, insurances, central insurance, pension funds, non-governmental public institutions, credit cooperatives Exchanges, capital markets (stock exchanges) and other exchanges, brokerage companies, funds and investment companies, as well as institutions that are subject to the law and require mention of their names, such as the National Iranian Oil Company, the Development Organization and Modernization of Iran and others are obliged to implement the Executive Regulations of the Board of Ministers in connection with this law and the Law on Combating the Financing of Terrorism.

Article 6 - All persons subject to Article (5) of this law, including the customs of the Islamic Republic of Iran, the country's tax affairs organization, the country's registration and documents and real estate organization, notary offices, lawyers, auditors, accountants, legal experts and legal inspectors are obliged to Provide them with the information required in the implementation of this law according to the approval of the Council of Ministers as requested by the Council or the Financial Information Center.

Article 7 - The persons, institutions and bodies subject to this law subject to articles (5) and (6) are obliged to comply with the following according to their type of activity and organizational structure:

A- Authentication and identification of the clients, real owners and in case of action by a representative or lawyer, verification of the position and identity of the representative, lawyer and original.

Note - The provisions of this umbilical cord are not the necessity of identity according to other laws and regulations.

B- Providing the necessary information, reports, documents and documents to the financial information center within the framework of the law and regulations approved by the Council of Ministers.

C - Submitting a report of transactions or operations or starting to operate more than the amount approved by the council or suspicious banking, registration, investment, exchange, brokerage and similar transactions and operations to the financial information center.

Note - Suspicious transactions and operations include any type of transaction, receipt or payment of property, whether physical or electronic, or starting them, which based on the circumstances such as the value, the subject or the parties, would normally cause a person to suspect a crime; such as:

  1- Transactions and financial operations related to the client that significantly exceed the expected level of activity.

  2- Discovery of forgery, false statement or false report by clients before or after the transaction or financial operation takes place and also at the time of obtaining basic services.

3- Transactions or financial operations that are identified in any order are formal or apparent and are the owner of another person.

  4- Transactions or financial operations where the legal residence of each party is located in high-risk areas (in terms of money laundering). The list of these areas is determined by the council.

  5- Transactions or financial operations exceeding the limit prescribed in the executive regulations. However, before or during the aforementioned transaction or operation, the client withdraws from doing it or after doing it without any reasonable reason to terminate the contract.

T- Keeping records related to the identification of the client, owner, account records, internal and external operations and transactions for at least five years after the end of the business relationship or transaction is a matter whose method is determined by the executive regulations of this law. .

Note - This paragraph will not violate other laws that require the preservation of documents beyond the mentioned period.

D- Formulating internal control criteria and training managers and employees in order to comply with the provisions of this law and its executive regulations.

Note - Any of the managers and employees of the executive bodies subject to Article (5) of the Civil Service Management Law approved on 8/7/1386 knowingly and intentionally and with the intention of facilitating the crimes subject of this law from performing the duties prescribed in each of the above paragraphs, with the exception of paragraph "3 "Refuse. In addition to temporary dismissal of the sixth degree, he will be sentenced to a monetary penalty of the sixth degree. If the non-fulfillment of the prescribed tasks is due to fault, the perpetrator will be sentenced to temporary dismissal of the seventh degree. Managers and employees of other governing bodies and non-governmental sectors, in case of failure to fulfill the duties prescribed in this article, with the exception of clause "C", will be sentenced to a sixth grade fine.

Anti-Money Laundering Law with subsequent amendments and additions, Article 7 - For the purpose of implementing this law and the Anti-Terrorism Financing Law, the policies and decisions of the Council, the "Financial Information Center" with the structure and composition listed in Note (2) of this article is under supervision. The Council is formed in the Ministry of Economic Affairs and Finance with the following duties and powers:

A- Receiving, gathering, maintaining, analyzing and evaluating information and investigating transactions and operations suspected of money laundering and financing terrorism, tracking the flow of funds and transferring property in compliance with legal regulations and reporting transactions and operations suspected of money laundering and financing terrorism.

B- Ministry of Information, Police Force of the Islamic Republic of Iran, Customs of the Islamic Republic of Iran, Central Bank of the Islamic Republic of Iran, Banks, Civil Registry Organization, Central Insurance of Iran, Tax Affairs Organization, Real Estate Registration Organization, Audit Organization, Organization The Stock Exchange, the Central Headquarters for Combating Goods and Currency Smuggling, the Headquarters for Combating Narcotics, and the Government Punishment Organization are obliged to send the center's response to additional information related to transactions and financial transactions suspected of money laundering to this center via a secure line. do Also, the information on the subject of this article is provided to the judiciary in accordance with the provisions of Article (117) of the law of the sixth five-year economic, social and cultural development plan of the Islamic Republic of Iran approved on 12/14/2015.

Note - The handover of classified security information will be provided after the process of information processing.

C- Reviewing and evaluating the method of acquisition and legitimacy of suspicious assets and operations of persons in the received reports and sending them to the competent judicial authorities for consideration in cases where there is a strong possibility of authenticity or its probability is important.

T- Preventing the transfer of funds or property suspected of money laundering and terrorist financing and notifying the competent judicial authority for investigation in accordance with the ruling of note (1) of this article.

3- Providing advice to eligible persons to combat money laundering and terrorist financing in the form of notification of guiding principles. For more information, refer to the Executive Regulations page of the Anti-Money Laundering Law.

C - Compilation of bylaws related to the methods and examples of reporting suspicious financial transactions and applying the subject of this law and the law on combating the financing of terrorism for approval by the Council of Ministers and then referring to the relevant authorities.

C - Preparing an educational program in the field of the harmful effects of money laundering and terrorism financing, common methods of committing said crimes and effective means of preventing them, through the Supreme Council for the Prevention of Crime.

H- Cooperation with individuals, organizations and institutions or government agencies and non-governmental organizations that are active in the field of combating money laundering and terrorism financing.

K- Preparing and sending regular reports about the actions taken and making proposals related to the Council and the Supreme Council for the Prevention of Crime.

D- Cooperation and exchange of information with similar centers in other countries, organizations, regional, interstate and international assemblies in accordance with relevant laws and regulations.

The rules and methods of cooperation and exchange of information, as well as how to choose the parties to the exchange, are based on the by-laws prepared by the council and approved by the Supreme National Security Council.

Z- Carrying out other duties assigned by the council within the framework of the provisions of this law.

Note 1 - Seizing and preventing the transfer of funds or property suspected of money laundering and terrorist financing crimes or conducting any investigation is subject to obtaining permission from the competent judicial authorities; except in urgent cases where there is no access to the judicial authority, in which case the financial information center can issue an order to seize and prevent the transfer of suspicious funds and assets within twenty-four hours and report the situation to the judicial authority immediately after gaining access. Act according to his instructions. If the permission of the judicial authority is not issued after twenty-four hours, the seizure will be lifted.

Note 2 - The Financial Information Center is a government institution under the Ministry of Economic Affairs and Finance. This center consists of the president and the necessary number of deputy and expert groups such as judicial legal working group, follow-up and monitoring, analysis and review of financial information. The head of the center is appointed from among people with at least ten years of related managerial or judicial experience and under the following conditions, with the vote of at least two-thirds of the members of the council and with the decree of the head of the council. The term of office is four years and its renewal is allowed for one time. The organization of this center in the framework of this law is based on the bylaws that are compiled by the council and approved by the cabinet.

In addition to these general rules and regulations, the head and staff of the center must have the following conditions:

Trustworthiness and good reputation
    Ability to perform tasks
    Not having any criminal record
    Financial, moral and security health

5- Commitment to Islam, the revolution, the Islamic system and the constitution, and the religious and practical commitment to the religious authority. The conditions stipulated in paragraphs (1), (4) and (5) are requested from the Ministry of Information and the IRGC Intelligence Organization. Only after meeting all the mentioned conditions and also after receiving the agreement of these two institutions regarding the mentioned clauses, the head of the center and other employees of the center will be determined by the head of the center according to the above regulations. All the executive bodies of the three forces and the military and regular forces are obliged to cooperate with the request of the financial information center and with the approval of the council regarding the provision of employees of the center's departments who are selected from experienced and experienced people of that institution. The cooperation of military and law enforcement forces is based on the relevant regulations of the General Command.

Note 3 - In addition to the general bailiffs, the Ministry of Information and the IRGC Intelligence Organization are the bailiffs in the crimes of this law and the law on combating the financing of terrorism.

Note 4 - The manner and level of access to financial and administrative information related to the crimes of money laundering and terrorism financing, as well as the definition of the secure line, is based on the instructions prepared by the Council and approved by the Supreme National Security Council.

Article 8 - The information and documents collected in the implementation of this law are used only to detect and deal with crimes. Disclosing information and documents or using them for one's own or another's benefit directly or indirectly by government officials or other persons stipulated in this law is prohibited and the violator will be sentenced to fifth degree imprisonment.

Article 9 - The original property, income, and proceeds from the commission of the crime of money laundering (and if it is not available, the like or the price thereof) of the perpetrators of the money laundering crime will be confiscated, and also if the sum of said property, income, and proceeds is up to ten billion (10,000,000,000) rials to imprisonment of the fifth degree, and amounts greater than that to imprisonment of the fourth degree, in both cases, in addition to the previous punishment, they will be sentenced to a fine equivalent to the money or financial value that has been laundered.

Note 1 - If the proceeds of the crime have been converted or changed into another property, the same property, and in case of transfer to a third party in good faith, its equivalent will be confiscated from the perpetrator's property.

Note 2 - Issuance and execution of the seizure of assets and benefits if the accused is not subject to this sentence in terms of the crime of origin.

Note 3 - The perpetrators of the crime of origin, in case of committing the crime of money laundering, in addition to the prescribed punishments related to the crime of origin, they will also be sentenced to the punishments provided in this law, and the perpetrators of the crime of money laundering, if they do not commit the crime of origin, will only be sentenced to the punishment prescribed in this article. become

Note 4 - If money laundering is committed in an organized manner, it will increase the punishment by one degree.

Note 5 - If legal entities commit the crime of money laundering, in addition to the punishments prescribed in Article (20) of the Islamic Penal Code, they will be sentenced to a fine equal to two to four times the funds or financial value of the money laundered.

Note 6 - If this property belongs to someone else and it is determined in a competent court that it was used without the owner's knowledge, or that the owner did not consent and notified the legal authorities, or that it was not possible to notify, it will be returned to the owner.

Article 10 - All matters that require judicial action or authorization in the implementation of this law must be done according to the regulations. The judiciary is obliged to cooperate according to the regulations.

Article 11 - A branch of the public courts in Tehran and, if necessary, in the centers of the provinces, is assigned to deal with the crime of money laundering and related crimes. The specialization of the branch does not prevent handling other crimes.

Note - In cases where the perpetrator of the crime of money laundering is from the authorities subject to Article (307) and (308) of the Criminal Procedure Law and the perpetrator of the original crime is a person other than the aforementioned authorities, the crime of money laundering will be dealt with in criminal courts of Tehran or provincial centers as the case may be. to be

Article 12- In cases where the law of judicial and intelligence assistance in the fight against money laundering has been approved between the government of the Islamic Republic of Iran and other countries, cooperation will be carried out according to the conditions stipulated in the agreement.

Article 13 - Punishment for starting a crime, aiding and abetting the crimes of this law and the provisions regarding the aggravation and mitigation of punishment, as the case may be, are subject to the Islamic Penal Code.

Article 14 - The executive regulations of this law will be prepared by the council within three months from the date of entry into force of this law, and after approval by the head of the judiciary, it will be approved by the cabinet.

The above law consisting of thirteen articles 1 was approved in a public meeting on Tuesday 3/7/2017 by the Expediency Council with approval of article (5) and amendment of paragraph "a" of article (1) and paragraph "p" of article (2) Clause "B" of Article (8) and the addition of a note to this clause, as well as the amendment to Clause "D" and Note (4) of Clause "Z" of Article (8) were found to be in accordance with the expediency of the system.

1 According to the "Amendment of the Anti-Money Laundering Law" approved on 3/7/1397, and the amendments made and the addition of an article to the previous law, the above law has reached 14 articles.